Company: ZDAN
Filing Date: 2025-07-28
Form Type: F-1/A
Source: 0001683168-25-005450
Chunk: 36

Company: Zerolimit Technology Holding Co. Ltd.
Filing Date: 2025-07-28
Form: F-1/A
Chunk 36
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, there has
been no distribution of dividends or assets among the holding company, the subsidiary or the consolidated VIE.

In the future, cash proceeds
raised from overseas financing activities, including this initial public offering, may be transferred by the Company to the consolidated
VIE via capital contribution or shareholder loans, as the case may be. Other than the above, the Company has not adopted or maintained
any cash management policies and procedures as of the date of the prospectus.

Implications of Being an Emerging Growth Company and a Foreign Private Issuer

As a company with less than
US$1.235 billion in revenues during our last fiscal year, we qualify as an “emerging growth company” as defined in the
Jumpstart Our Business Startups Act of 2012, as amended, or the JOBS Act. As long as we remain an emerging growth company, we may rely
on exemptions from some of the reporting requirements applicable to public companies that are not emerging growth companies. In particular,
as an emerging growth company, we:

| · | may present only two years of audited financial statements and only two years of related Management’s Discussion and Analysis of Financial Condition and Results of Operations, or “MD&A”;                                                                                    |
| · | are not required to provide a detailed narrative disclosure discussing our compensation principles, objectives and elements and analyzing how those elements fit with our principles and objectives, which is commonly referred to as “compensation discussion and analysis”; |
| · | are not required to obtain an attestation and report from our auditors                                                                                                                                                                                                        
 on our management’s assessment of our internal control over financial reporting pursuant to the Sarbanes-Oxley Act of 2002;                                                                                                                                                   |
| · | are not required to obtain a non-binding advisory vote from our shareholders                                                                                                                                                                                                  
 on executive compensation or golden parachute arrangements (commonly referred to as the “say-on-pay,” “say-on frequency”                                                                                                                                                      
 and “say-on-golden-parachute” votes);                                                                                                                                                                                                                                         |
| · | are exempt from certain executive compensation disclosure provisions                                                                                                                                                                                                          
 requiring a pay-for-performance graph and chief executive officer pay ratio disclosure;                                                                                                                                                                                       |
| · | are eligible to claim longer phase-in periods for the adoption of new                                                                                                                                                                                                         
 or revised financial accounting standards under §107 of the JOBS Act; and                                                                                                                                                                                                     |
| · | will not be required to conduct an evaluation of our internal control                                                                                                                                                                                                         
 over financial reporting until our second annual report on Form 20-F following the effectiveness of