Company: ZDAN
Filing Date: 2025-02-18
Form Type: DRS/A
Source: 0001683168-25-001085
Chunk: 281

Company: Zerolimit Technology Holding Co. Ltd.
Filing Date: 2025-02-18
Form: DRS/A
Chunk 281
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statement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such
procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audit
also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall
presentation of the financial statements. We believe that our audit provide a reasonable basis for our opinion.

/s/ TPS Thayer, LLC

We have served as the Company’s auditor
since 2022

Sugar Land, TX

January 10, 2025

| F-2 |

<div align='center'>ZEROLIMIT TECHNOLOGY HOLDING CO., LTD

CONSOLIDATED BALANCE
SHEETS

AS OF SEPTEMBER 30, 2024 AND 2023

(All amounts in USD, except for share and per
share data, unless otherwise noted)</div>

|                                                                                |     |   | September 30, 2024 |   |     |   | September 30, 2023 |   |
|:-------------------------------------------------------------------------------|:----|:--|-------------------:|:--|:----|:--|-------------------:|:--|
| Assets                                                                         |     |   |                    |   |     |   |                    |   |
| Current assets:                                                                |     |   |                    |   |     |   |                    |   |
| Cash and cash equivalents                                                      |     | $ |            105,706 |   |     | $ |          1,641,922 |   |
| Accounts receivable, net                                                       |     |   |          3,316,811 |   |     |   |            143,126 |   |
| Accounts receivable - related parties                                          |     |   |              2,781 |   |     |   |            152,196 |   |
| Inventories                                                                    |     |   |            114,992 |   |     |   |            140,244 |   |
| Deferred IPO costs                                                             |     |   |          2,167,517 |   |     |   |          1,850,000 |   |
| Prepayments and other current assets                                           |     |   |          4,398,363 |   |     |   |          2,075,869 |   |
| Total current assets                                                           |     |   |         10,106