Company: ZDAN
Filing Date: 2025-01-10
Form Type: DRS/A
Source: 0001683168-25-000168
Chunk: 277

Company: Zerolimit Technology Holding Co. Ltd.
Filing Date: 2025-01-10
Form: DRS/A
Chunk 277
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 United States whose securities are registered
under the Exchange Act.

However, we will be required
to file an annual report on Form 20-F within four months of the end of each fiscal year. The information we are required to file with
or furnish to the SEC will be less extensive and less timely compared to that required to be filed with the SEC by domestic issuers in
the United States.

| 173 |

<div align='center'>ZEROLIMIT TECHNOLOGY HOLDING CO. LTD. AND SUBSIDIARIES

TABLE OF CONTENTS

INDEX TO CONSOLIDATED
FINANCIAL STATEMENTS</div>

| Consolidated Annual Financial Statements as of and for the years ended September 30, 2024 and 2023         |     |
|:-----------------------------------------------------------------------------------------------------------|:----|
| Report of Independent Registered Public Accounting Firm [PCAOB ID Number 6706]                             | F-2 |
| Consolidated Balance Sheets as of September 30, 2024 and 2023                                              | F-3 |
| Consolidated Statements of Income and Comprehensive Income for the years ended September 30, 2024 and 2023 | F-4 |
| Consolidated Statements of Changes in Shareholders’ Equity for the years ended September 30, 2024 and 2023 | F-5 |
| Consolidated                                                                                               
 Statements of Cash Flows for the years ended September 30, 2024 and 2023                                   | F-6 |
| Notes to Audited Consolidated Financial Statements                                                         | F-7 |

| F-1 |

<div align='center'>REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

To the Shareholders and Board of Directors of

Zerolimit Technology Holding Co. Ltd.

Opinion on the Financial Statements

We have audited the accompanying consolidated balance sheets of Zerolimit
Technology Holding Co. Ltd. (the “Company”) as of September 30, 2024 and 2023, the related consolidated statements of income
and comprehensive income, changes in shareholders’ equity, and cash flows for each of the two years in the period ended September
30, 2024, and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements
present fairly, in all material respects, the financial position of the Company as of September 30, 2024 and 2023, and the results of
its operations and its cash flows for each