Company: ZDAN
Filing Date: 2025-07-28
Form Type: F-1/A
Source: 0001683168-25-005450
Chunk: 150

Company: Zerolimit Technology Holding Co. Ltd.
Filing Date: 2025-07-28
Form: F-1/A
Chunk 150
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 cash
payments to us is subject to various restrictions under PRC laws and regulations. The following table sets forth a summary of our cash
flows for the periods indicated:

Cash Flow Summary

For the Fiscal Years Ended September 30, 2024 and 2023

The following summarizes
the key components of our cash flows for the fiscal years ended September 30, 2024 and 2023:

|                                                              |     | For the Fiscal Years Ended 
 September 30,              |       2024 |   |     |   |       2023 |   |
|:-------------------------------------------------------------|:----|:---------------------------|-----------:|:--|:----|:--|-----------:|:--|
| Net cash used in operating activities                        |     | $                          | (1,825,252 | ) |     | $ | (1,393,210 | ) |
| Net cash used in investing activities                        |     |                            |    (12,210 | ) |     |   |   (629,922 | ) |
| Net cash provided by financing activities                    |     |                            |    277,611 |   |     |   |  1,458,097 |   |
| Effect of exchange rate changes on cash and cash equivalents |     |                            |     23,634 |   |     |   |    (42,894 | ) |
| Net decrease in cash and cash equivalents                    |     |                            | (1,536,217 | ) |     |   |   (607,929 |   |
| Cash and cash equivalents, beginning of period               |     |                            |  1,641,923 |   |     |   |  2,249,852 |   |
| Cash and cash equivalents, end of period                     |     | $                          |    105,706 |   |     | $ |  1,641,923 |   |

| 85 |

Net cash used in operating
activities for the fiscal year ended September 30, 2024 was $1,825,252, which was primarily attributable to a net income of $2,711,275,
adjusted for non-cash items for $885,823 and adjustments for changes in working capital of $5,422,350. The adjustments for changes in
working capital mainly included:

| (i)   | increase in payments of Pre-IPO expenses of $237,797 during the fiscal year ended September 30,