Company: ZDAN
Filing Date: 2025-06-30
Form Type: F-1
Source: 0001683168-25-004840
Chunk: 282

Company: Zerolimit Technology Holding Co. Ltd.
Filing Date: 2025-06-30
Form: F-1
Chunk 282
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 as the Company’s auditor
since 2022

Sugar Land, TX

June 30, 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                                                           |     |   |         10,106,170 |   |     |   |          6,003,357 |   |
| Property and equipment, net                                                    |     |   |            541,304 |   |     |   |            739,855 |   |
| Intangible assets, net                                                         |     |   |          1,557,446 |   |     |   |          1,658,460 |   |
| Lease right-of-use (ROU) assets                                                |