Company: ZDAN
Filing Date: 2025-07-28
Form Type: F-1/A
Source: 0001683168-25-005450
Chunk: 128

Company: Zerolimit Technology Holding Co. Ltd.
Filing Date: 2025-07-28
Form: F-1/A
Chunk 128
---

VIE for our cash requirements, including distribution of dividends to our shareholders. Dividends distributed by our China subsidiary
are subject to PRC taxes.

In addition, PRC regulations
may restrict the ability of WFOE to pay dividends to us and only allow a PRC company to pay dividends out of its accumulated distributable
after-tax profits as determined in accordance with its articles of association and the PRC accounting standards and regulations. See
“Risk Factors — Risks Related to Doing Business in the PRC— We may rely on dividends and other distributions on equity paid by WFOE to fund any cash and financing requirements we may have, and any limitation on the ability of WFOE to make payments to us and any tax we are required to pay could have a material adverse effect on our ability to conduct our business.” and “Regulation — Regulations Relating to Dividend Distribution.”

To the extent we pay any
dividends on our Ordinary Shares, we will pay those dividends which are payable in respect of our Ordinary Shares to the depositary,
as the registered holder of such Ordinary Shares, and the depositary then will pay such amounts to the holders of our Ordinary Shares,
subject to the terms of the deposit agreement, including the fees and expenses payable thereunder. See “Description of Share Capital.” Cash dividends on our Ordinary Shares, if any, will be paid in U.S. dollars.

| 69 |

<div align='center'>CAPITALIZATION</div>

The following table sets forth our capitalization as of and for the fiscal years ended September 30, 2024 and 2023 presented on:

| · | an actual basis; and                                                                                                               |
| · | an as adjusted basis to reflect the issuance and sale of the Ordinary                                                              
 Shares by us in this offering at the assumed initial public offering price of $4 per Ordinary Share, after deducting               
 the estimated discounts and non-accountable expense allowance to the Underwriter and the estimated offering expenses payable by us 
 and assuming no exercise of the Underwriter exercise over-allotment option.                                                        |

You should read this table
in conjunction with the information under “Management’s Discussion and Analysis of Financial Condition and Results of Operations” and our consolidated financial statements and the related notes included elsewhere in this prospectus:

|                                                                                                                                        |     | As of September 30, 2024 |            |   |     |             |
|:---------------------------------------------------------------------------------------------------------------------------------------|:----|:-------------------------|-----------:|:--|:----|