Company: ZDAN
Filing Date: 2025-06-30
Form Type: F-1
Source: 0001683168-25-004840
Chunk: 280

Company: Zerolimit Technology Holding Co. Ltd.
Filing Date: 2025-06-30
Form: F-1
Chunk 280
---
 www.sec.gov.

As a foreign private issuer,
we are exempt under the Exchange Act from, among other things, the rules under the Exchange Act requiring the filing of quarterly reports
on Form 10-Q or current reports on Form 8-K with the SEC, the rules prescribing the furnishing and content of proxy statements to shareholders,
and our executive officers, directors and principal shareholders are exempt from the reporting and short-swing profit recovery provisions
contained in Section 16 of the Exchange Act. In addition, we will not be required under the Exchange Act to file periodic reports and
financial statements with the SEC as frequently or as promptly as domestic issuers in the United States whose securities are registered
under the Exchange Act.

However, we will be required
to file an annual report on Form 20-F within four months of the end of each fiscal year. The information we are required to file with
or furnish to the SEC will be less extensive and less timely compared to that required to be filed with the SEC by domestic issuers in
the United States.

| 173 |

<div align='center'>ZEROLIMIT TECHNOLOGY HOLDING CO. LTD. AND SUBSIDIARIES

TABLE OF CONTENTS

INDEX TO CONSOLIDATED
FINANCIAL STATEMENTS</div>

| Consolidated                                                                                  
 Annual Financial Statements as of and for the years ended September 30, 2024 and 2023         |     |
|:----------------------------------------------------------------------------------------------|:----|
| Report                                                                                        
 of Independent Registered Public Accounting Firm [PCAOB ID Number 6706]                       | F-2 |
| Consolidated                                                                                  
 Balance Sheets as of September 30, 2024 and 2023                                              | F-3 |
| Consolidated                                                                                  
 Statements of Income and Comprehensive Income for the years ended September 30, 2024 and 2023 | F-4 |
| Consolidated                                                                                  
 Statements of Changes in Shareholders’ Equity for the years ended September 30, 2024 and 2023 | F-5 |
| Consolidated                                                                                  
 Statements of Cash Flows for the years ended September 30, 2024 and 2023                      | F-6 |
| Notes                                                                                         
 to Audited Consolidated Financial Statements                                                  | F-7 |

| F-1 |

<div align='center'>REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

To the Shareholders and Board of Directors of

Zerolimit Technology Holding Co. Ltd.

Opinion on the