Company: ZDAN
Filing Date: 2025-06-30
Form Type: F-1
Source: 0001683168-25-004840
Chunk: 310

Company: Zerolimit Technology Holding Co. Ltd.
Filing Date: 2025-06-30
Form: F-1
Chunk 310
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| Total                                     |     |   |     4,904,091 |   |     |   |     2,562,299 |   |
| Allowances for advance to suppliers       |     |   |      (505,728 | ) |     |   |      (486,430 | ) |
| Prepayments and other current assets, net |     | $ |     4,398,363 |   |     | $ |     2,075,869 |   |

* Advance to suppliers included prepaid marketing
and promotion expense and prepaid software development fee.

Prepaid marketing and promotion expenses for the years endedSeptember 30, 2024 and 2023 amounted to$1,738,448 and $1,943,928 respectivelyand prepaid software development fee for the years endedSeptember 30, 2024 and 2023 amounted to$2,179,856 and $0 respectively. The marketing and promotion expenses are prepaid to retain various marketing and promotional activities after the company successfully launch its IPO.

Movement of allowance for advance to suppliers

|                                             |     | Year Ended         
 September 30, 2024 |          |   |     | Year Ended         
 September 30, 2023 |          |   |
|:--------------------------------------------|:----|:-------------------|:---------|:--|:----|:-------------------|---------:|:--|
| Beginning balance                           |     | $                  | (486,430 | ) |     | $                  | (498,910 | ) |
| Provision for doubtful advance to suppliers |     |                    | –        |   |     |                    |        – |   |
| Written-off                                 |     |                    | –        |   |     |                    |        – |   |
| Exchange rate effect                        |     |                    | (19,298  | ) |     |                    |   12,480 |   |
| Ending balance                              |     | $                  | (505,728 | ) |     | $                  | (486,430 | ) |

The allowance for advance to suppliers was provided
in year 2022 for advance to Shenzhen Youwei Communication Technology Co., Ltd., a supplier of the Company, which had involved serious
liquidating difficulties since the year 2022.

6. Deferred IPO costs

|              |     |   |         As of 
 September 30, 
          2024 |     |   |         As of 
 September 30,