Company: ZDAN
Filing Date: 2025-06-30
Form Type: F-1
Source: 0001683168-25-004840
Chunk: 147

Company: Zerolimit Technology Holding Co. Ltd.
Filing Date: 2025-06-30
Form: F-1
Chunk 147
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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%    | ) |
| Entertainment expense               |     |                                  |   5,658 |     |   |  11,291 |     |          |  (5,633 | ) |     |     | (50%    | ) |
| Travel Expense                      |     |                                  |   2,538 |     |   |   3,564 |     |          |  (1,026 | ) |     |     | (29%    | ) |
| Business publicity expense          |     |                                  | 236,572 |     |   | 132,503 |     |          | 104,069 |   |     |     | 79%     |   |
| Total Selling and marketing expense |     | $                                | 574,417 |     | $ | 581,299 |     | $        |  (6,882 | ) |     |     | (1%     | ) |

Selling and marketing expenses
decreased by $6,882, or 1%, to $574,417 for the fiscal year ended September 30, 2024 as compared to $581,299 for the fiscal year ended
September 30, 2023. On the one hand, we have made appropriate optimizations and