Company: ZDAN
Filing Date: 2025-07-28
Form Type: F-1/A
Source: 0001683168-25-005450
Chunk: 153

Company: Zerolimit Technology Holding Co. Ltd.
Filing Date: 2025-07-28
Form: F-1/A
Chunk 153
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                     | Date                              
 reached technological feasibility 
 December                          
 1, 2021                           |                                       Total 
 Cost to be capitalized as Intangible Assets 
                                         For 
               year ended September 30, 2024 
                                           – |                           For 
 year ended September 30, 2023 
                       202,084 |
|:--|:-----------------------------------|:---------|:----------------------------|:----------------------------------|--------------------------------------------:|------------------------------:|
| 2 | Distributed                        
 cloud disk                         | Licensed 
 software | September                   
 6, 2021                     | December                          
 1, 2021                           |                                           – |                        78,339 |
| 3 | Metaverse                          
 Box - Streaming Media Services App | Licensed 
 software | July                        
 1, 2021                     | October                           
 8, 2021                           |                                           – |                        67,122 |
| 4 | Metaverse                          
 Box                                | Licensed 
 software | July                        
 1, 2021                     | October                           
 8, 2021                           |                                           – |                       152,305 |
| 5 | Enterprise                         
 data base station node software    | Licensed 
 software | December                    
 1, 2022                     | January                           
 3, 2023                           |                                      12,210 |                        93,820 |
|   | Total                              |          |                             |                                   |                                     $12,210 |                      $593,670 |

| 87 |

The Company had a system
of capitalization of development costs. The project team conduct a set of procedures including technical feasibility analysis, demand
analysis, construction period assessment and project budget to propose a project to be set as a research and development project. A project
proposal, including project summary, technical background and development, market conditions, technological prospects and development
plan, is reviewed and assessed by the management. Once the project is identified, Project Design Manual will be prepared. After all the
above are completed, it will be regarded as the project has reached the technological feasibility and from this stage, the expenditures
of the project start to be capitalized.

<div align='center'>Off-balance Sheet Commitments and Arrangements</div>

Off-Balance Sheet Arrangements

There were no off-balance
sheet arrangements for the fiscal years ended September 30, 2024 and 2023 that have or that in the opinion of management are likely to
have, a current or future material effect on our consolidated financial condition or results of