Company: ZDAN
Filing Date: 2025-07-28
Form Type: F-1/A
Source: 0001683168-25-005450
Chunk: 313

Company: Zerolimit Technology Holding Co. Ltd.
Filing Date: 2025-07-28
Form: F-1/A
Chunk 313
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:

| Twelve months ending September 30, |     | Payment due |           |
|:-----------------------------------|:----|:------------|----------:|
| 2025                               |     | $           |   533,255 |
| 2026                               |     |             |   559,912 |
| 2027                               |     |             |   141,664 |
| Thereafter                         |     |             |         – |
| Sub-total                          |     |             | 1,234,831 |
| Less: imputed interest             |     |             |    49,122 |
| Total                              |     | $           | 1,185,709 |

14. Taxes

(a) Taxes payable

Taxes payable consisted of the following:

|                    |     |   |         As of 
 September 30, 
          2024 |     |   |         As of 
 September 30, 
          2023 |
|:-------------------|:----|:--|--------------:|:----|:--|--------------:|
| Income tax payable |     | $ |       520,441 |     | $ |       268,342 |
| VAT payable        |     |   |       256,174 |     |   |       110,395 |
| Other tax payable  |     |   |        28,668 |     |   |        24,554 |
| Total              |     | $ |       805,283 |     | $ |       403,291 |

(b) Corporate Income Taxes (“CIT”)

i) The components of the income tax provision are as follows:

|                     |     |   |    Year ended 
 September 30, 
          2024 |   |     |   |    Year ended 
 September 30, 
          2023 |   |
|:--------------------|:----|:--|--------------:|:--|:----|:--|--------------:|:--|
| Current income tax  |     | $ |       235,195 |   |     | $ |       277,576 |   |
| Deferred income tax |     |   |        (7,841 | ) |     |   |       (19,708 | ) |
| Total               |     | $ |       227,354 |   |     | $ |       257,868 |   |

| F-27 |

ii) Deferred tax assets