Company: ZDAN
Filing Date: 2025-06-30
Form Type: F-1
Source: 0001683168-25-004840
Chunk: 311

Company: Zerolimit Technology Holding Co. Ltd.
Filing Date: 2025-06-30
Form: F-1
Chunk 311
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          2023 |
|:-------------|:----|:--|--------------:|:----|:--|--------------:|
| Legal        |     | $ |       795,349 |     | $ |       765,000 |
| Underwriting |     |   |       369,083 |     |   |       355,000 |
| Accounting   |     |   |       292,852 |     |   |       220,000 |
| Auditing     |     |   |       710,233 |     |   |       510,000 |
| Total        |     | $ |     2,167,517 |     | $ |     1,850,000 |

| F-21 |

7. Property and equipment, net

Property and equipment, net consisted of the following:

|                                |     |   |         As of 
 September 30, 
          2024 |     |   |         As of 
 September 30, 
          2023 |
|:-------------------------------|:----|:--|--------------:|:----|:--|--------------:|
| Property and equipment         |     | $ |       921,396 |     | $ |       886,237 |
| Office improvements            |     |   |       233,527 |     |   |       224,616 |
| Subtotal                       |     |   |     1,154,923 |     |   |     1,110,853 |
| Less: accumulated depreciation |     |   |       613,619 |     |   |       370,998 |
| Property and equipment, net    |     | $ |       541,304 |     | $ |       739,855 |

Depreciation expenses charged to General and Administrative expenses, Cost of revenue, R&D expense for the years endedSeptember 30, 2024
and 2023 amounted to $221,996 and $195,895 respectively.

The Company has no pledged property and equipment as of September
30, 2024 and 2023 to secure general banking facilities.

The Company did not recognize any impairment loss on property and
equipment for the years ended September 30, 2024 and 2023.

8. Intangible assets

The Company’s intangible assets with definite
useful lives primarily consisted of licensed software. The following table summarizes the components of acquired intangible asset balances.