Company: ZDAN
Filing Date: 2025-01-10
Form Type: DRS/A
Source: 0001683168-25-000168
Chunk: 305

Company: Zerolimit Technology Holding Co. Ltd.
Filing Date: 2025-01-10
Form: DRS/A
Chunk 305
---
3 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, 
          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