Company: ZDAN
Filing Date: 2025-06-30
Form Type: F-1
Source: 0001683168-25-004840
Chunk: 153

Company: Zerolimit Technology Holding Co. Ltd.
Filing Date: 2025-06-30
Form: F-1
Chunk 153
---
 promotion activities after the company successfully launch its IPO. |
| (iii) | increase in accounts receivable of $305,708 from Zhenglian                                                        
 Shenzhen’s customers’ credit sales during the fiscal year                                                         
 ended September 30, 2023.                                                                                         |
| (iv)  | decrease in operating lease liabilities of $422,663                                                               
 as the company pays operating lease payments during the year.                                                     |

Investing Activities:

Net cash used in investing
activities was approximately $12,210 for the fiscal year ended September 30, 2024, attributable to the payments related to intangible
assets from our ongoing research and development efforts.

Net cash used in investing
activities was approximately $629,922 for the fiscal year ended September 30, 2023, primarily attributable to the payments related to
intangible assets from our ongoing research and development efforts in the amount of approximately $593,670 and payments made to acquire
office equipment in the amount of $36,252.

| 87 |

Financing Activities:

Net cash provided by financing
activities was $277,611 and $1,458,097 for the fiscal year ended September 30, 2024 and 2023, respectively, mainly attributable to the
below:

| (i)   | Proceeds from                                                                                                                            
 short-term bank loan were $694,028 and 425,332 for the fiscal years ended September 30, 2024 and 2023, respectively. Repayment of        
 short-term bank loans were $416,417 and nil for the fiscal years ended September 30, 2024 and 2023, respectively.                        |
| (ii)  | Proceeds from investors                                                                                                                  
 were nil and $238,113 for the fiscal years ended September 30, 2024 and 2023, respectively.                                              |
| (iii) | Loan received from related                                                                                                               
 parties were $13,881 and $1,458,321 and loan repayment to related parties were $13,881 and $663,669 for the fiscal years ended September 
 30, 2024 and 2023, respectively.                                                                                                         |

Based on current operating
plan, our management believes that the Company will be able to meet future liquidity and capital requirement for at least next twelve
months from the date of the issuance of the audited financial statements.

<div align='center'>Disclosure of Contractual Obligations</div>

There are no material contractual
obligations as