Company: ZDAN
Filing Date: 2025-06-30
Form Type: F-1
Source: 0001683168-25-004840
Chunk: 161

Company: Zerolimit Technology Holding Co. Ltd.
Filing Date: 2025-06-30
Form: F-1
Chunk 161
---
| Total revenues                                  |                        | $                                | 5,906,162 |     | $ | 5,680,667 |

The following table presents revenue disaggregation
by software products for the fiscal years ended September 30, 2024 and 2023, respectively.

|                                                         | Revenue disaggregation by software products | Fiscal years ended September 30, |      2024 |     |   |      2023 |
|:--------------------------------------------------------|:--------------------------------------------|:---------------------------------|----------:|:----|:--|----------:|
| Cloud Data Base Station Node Software                   |                                             | $                                | 5,311,916 |     | $ | 4,902,503 |
| Enterprise Data Base Station Node Software and Hardware |                                             |                                  |   122,853 |     |   |         – |
| Smart Metaverse Box                                     |                                             |                                  |    37,024 |     |   |   143,118 |
| Decentralization Application Software                   |                                             |                                  |   434,369 |     |   |   635,046 |
| Total                                                   |                                             | $                                | 5,906,162 |     | $ | 5,680,667 |

Taxation

Cayman Islands

The Cayman Islands currently
levies no taxes on individuals or corporations based upon profits, income, gains or appreciation and there is no taxation in the nature
of inheritance tax or estate duty. There are no other taxes likely to be material to the Company levied by the government of the Cayman
Islands except for stamp duties which may be applicable to instruments executed in, or after execution, brought within the jurisdiction
of the Cayman Islands.

| 93 |

The Cayman Islands is a
party to a double tax treaty entered with the United Kingdom in 2010 but is otherwise not party to any double tax treaties that are applicable
to any payments made to or by our company. There are no exchange control regulations or currency restrictions in the Cayman Islands.

Payments of dividends and
capital in respect of our Ordinary Shares will not be subject to taxation in the Cayman Islands and no withholding will be required on
the payment of a dividend or capital to any holder of our Ordinary Shares, as the case may be, nor will gains derived from the disposal
of our Ordinary Shares be subject to Cayman Islands income or corporation tax.

The Cayman Islands enacted
the International Tax Co-operation (Economic Substance) Act