Company: ZDAN
Filing Date: 2025-07-28
Form Type: F-1/A
Source: 0001683168-25-005450
Chunk: 144

Company: Zerolimit Technology Holding Co. Ltd.
Filing Date: 2025-07-28
Form: F-1/A
Chunk 144
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 434,369 |     | 7.40%   |     |   |   635,046 |     | 11.18%  |
| Total                                                   |                                             | $                                    | 5,906,162 |     | 100.00% |     | $ | 5,680,667 |     | 100.00% |

Revenue increased by $225,495
or 4%, to $5,906,162 for the fiscal year ended September 30, 2024 from $5,680,667 for the fiscal year ended September 30, 2023. Despite
the decrease of sales for Smart Metaverse Box and Decentralization Application Software, the increase in revenues in 2024 was primarily
due to the increase of sales in Cloud Data Base Station Node Software and the launch of the new product of Enterprise Data Base Station
Node Software and Hardware.

Cost of revenues

The following table presents
cost of revenues by cost categories for the fiscal years ended September 30, 2024 and 2023, respectively.

|                                                         | Cost Category | For the Fiscal Years Ended 
 September 30,              |      2024 |     |   |      2023 |     | Variance |  Amount |   |     |     | Percent |   |
|:--------------------------------------------------------|:--------------|:---------------------------|----------:|:----|:--|----------:|:----|:---------|--------:|:--|:----|:----|:--------|:--|
| Software operation and maintenance costs                |               | $                          | 1,092,686 |     | $ | 1,070,843 |     | $        |  21,843 |   |     |     | 2.04%   |   |
| Enterprise Data Base Station Node Software and Hardware |               |                            |    26,292 |     |   |         – |     |          |  26,292 |   |     |     | –       |   |
| Hardware costs                                          |               |                            |     4,291 |     |   |    66,656 |     |          | (62,365 | ) |     |     | (93.56% | ) |
| IDC service fee                                         |               |                            |    59,713 |     |   |   103,658 |     |          | (43,945 | ) |     |