Company: ZDAN
Filing Date: 2025-01-10
Form Type: DRS/A
Source: 0001683168-25-000168
Chunk: 146

Company: Zerolimit Technology Holding Co. Ltd.
Filing Date: 2025-01-10
Form: DRS/A
Chunk 146
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 intangible assets amortization.

Our gross profit increased
by $193,396, or 4.62%, to $4,380,760 for the fiscal year ended September 30, 2024 from $4,187,364 for the fiscal year ended September
30, 2023. Overall gross profit margin kept stable at 74% for the fiscal year ended September 30, 2024 as compared to 74% for the fiscal
year ended September 30, 2023.

| 83 |

Operating expenses

| Operating expenses:                 |     | For the Fiscal Years Ended 
 September 30,              
 2024                       |           |     | 2023 |           |     | Variance 
 Amount   |          |   |     | Percentage |      |   |
|:------------------------------------|:----|:---------------------------|----------:|:----|:-----|----------:|:----|:---------|:---------|:--|:----|:-----------|:-----|:--|
| Selling and marketing expenses      |     | $                          |   574,417 |     | $    |   581,299 |     | $        | (6,882   | ) |     |            | (1%  | ) |
| General and administrative expenses |     |                            | 1,260,104 |     |      | 1,282,391 |     |          | (22,287  | ) |     |            | (2%  | ) |
| Research and development expenses   |     |                            |    47,909 |     |      |   124,100 |     |          | (76,191  | ) |     |            | (61% | ) |
| Total operating expenses            |     | $                          | 1,882,430 |     | $    | 1,987,790 |     | $        | (105,360 | ) |     |            | (5%  | ) |

Selling and marketing expenses

The following table presents
selling and marketing expenses for the fiscal years ended September 30, 2024 and 2023, respectively.

|                                     |     | For the Fiscal Years Ended September 30, |    2024 |     |   |    2023 |     | Variance |  Amount |   |     |     | Percent |   |
|:------------------------------------|:----|:-----------------------------------------|