Company: ZDAN
Filing Date: 2025-07-28
Form Type: F-1/A
Source: 0001683168-25-005450
Chunk: 146

Company: Zerolimit Technology Holding Co. Ltd.
Filing Date: 2025-07-28
Form: F-1/A
Chunk 146
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                       |           |     | 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 |   |
|:------------------------------------|:----|:---------------------------------|--------:|:----|:--|--------:|:----|:---------|--------:|:--|:----|:----|:--------|:--|
| Salary Costs                        |     | $                                | 329,371 |     | $ | 426,138 |     | $        | (96,767 | ) |     |     | (23%    | ) |
| Office expenses                     |     |                                  |     278 |     |   |   7,803 |     |          |  (7,525 | ) |     |     | (96%    | ) |
|