Company: ZDAN
Filing Date: 2025-01-10
Form Type: DRS/A
Source: 0001683168-25-000168
Chunk: 145

Company: Zerolimit Technology Holding Co. Ltd.
Filing Date: 2025-01-10
Form: DRS/A
Chunk 145
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,311,916 |     | 89.90%  |     | $ | 4,902,503 |     | 86.30%  |
| Enterprise Data Base Station Node Software and Hardware |                                             |                                          |   122,853 |     | 2.10%   |     |   |         – |     | –       |
| Smart Metaverse Box                                     |                                             |                                          |    37,024 |     | 0.60%   |     |   |   143,118 |     | 2.52%   |
| Decentralization Application Software                   |                                             |                                          |   434,369 |     | 7.40%   |     |   |   635,046 |     | 11.18%  |
| Total                                                   |                                             | $                                        | 5,906,162 |     | 100.00% |     | $ | 5,680,667 |     | 100.00% |

Revenue increased by
$225,495 or 4%, to $5,906,162 for the fiscal year ended September 30, 2024 from $5,680,667 for the fiscal year ended September 30, 2023.
Despite the decrease of sales for Smart Metaverse Box and Decentralization Application Software, the increase in revenues in 2024 was
primarily due to the increase of sales in Cloud Data Base Station Node Software and the launch of the new product of Enterprise Data
Base Station Node Software and Hardware.

Cost of revenues

The following table presents
cost of revenues by cost categories for the fiscal years ended September 30, 2024 and 2023, respectively.

|                                                         | Cost Category | For the Fiscal Years Ended 
 September 30,              |      2024 |     |   |      2023 |     | Variance |  Amount |   |     |     | Percent |   |
|:--------------------------------------------------------|:--------------|:---------------------------|----------:|:----|:--|----------:|:----|:---------|--------:|:--|:----|:----|:--------|:--|
| Software operation and maintenance costs                |               | $                          | 1,092,686 |     | $ | 1,070,843 |     | $        |  21,843 |   |     |     | 2.04%   |   |
| Enterprise Data