# EDGAR Filing Document

**Accession Number:** 0001687451
**File Stem:** 0001104659-25-081912
**Filing Date:** 2025-8
**Character Count:** 50766
**Document Hash:** cb9fdb0174fa8cc38ba4c65fdb7fdcb5
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-081912.hdr.sgml**: 20250822

**ACCESSION NUMBER**: 0001104659-25-081912

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 17

**FILED AS OF DATE**: 20250822

**DATE AS OF CHANGE**: 20250822

**EFFECTIVENESS DATE**: 20250822

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ZK International Group Co., Ltd.
- **CENTRAL INDEX KEY:** 0001687451
- **STANDARD INDUSTRIAL CLASSIFICATION:** MISCELLANEOUS FABRICATED METAL PRODUCTS [3490]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 000000000
- **STATE OF INCORPORATION:** D8
- **FISCAL YEAR END:** 0930

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-289802
- **FILM NUMBER:** 251246690

**BUSINESS ADDRESS:**
- **STREET 1:** NO. 678 DINGXIANG ROAD
- **STREET 2:** BINHAI INDUSTRIAL PARK
- **CITY:** WENZHOU
- **STATE:** F4
- **ZIP:** 325025
- **BUSINESS PHONE:** 8657786852999

**MAIL ADDRESS:**
- **STREET 1:** NOVASAGE CHAMBERS, PO BOX 4389
- **STREET 2:** ROAD TOWN
- **CITY:** TORTOLA
- **STATE:** D8
- **ZIP:** VG1110

As filed with the Securities and Exchange Commission on August 22, 2025

Registration No. 333-

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON, D.C. 20549**

**FORM S-8**

**REGISTRATION STATEMENT**

**UNDER<br> THE SECURITIES ACT OF 1933**

**<u>ZK INTERNATIONAL GROUP CO., LTD.</u>**

(Exact Name of Registrant as Specified in its Charter)

---

| | |
|:---|:---|
| **British Virgin Islands** | **N/A** |
| (State or Other Jurisdiction of<br> Incorporation or Organization) | (I.R.S. Employer<br> Identification No.) |

---

---

| | |
|:---|:---|
| **c/o Zhejiang Zhengkang Industrial Co., Ltd.**<br> **No. 678 Dingxiang Road, Binhai Industrial Park**<br> **Economic & Technology Development Zone**<br> **Wenzhou, Zhejiang Province**<br> **People's Republic of China**  | **325025** |
| (Address of Principal Executive Offices) | (Zip Code) |

---

**ZK International Group Co., Ltd. 2025 Equity Incentive Plan**

(Full Title of the Plan)

**Cogency Global Inc.**

**122 East 42<sup>nd</sup> Street, 18<sup>th</sup> Floor**

**New York, New York 10168**

(Name and Address of Agent for Service**)**

**800-221-0102**

(Telephone Number, Including Area Code, of Agent for Service)

**Copy To:**

**William S. Rosenstadt, Esq.**

**Mengyi "Jason" Ye, Esq.<br> Yuning "Grace" Bai, Esq.**

**Ortoli Rosenstadt LLP<br> 366 Madison Avenue, 3rd Floor<br> New York, NY 10017<br> Tel: +1-212-588-0022**

**Fax: +1-212-826-9307**

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See definitions of "large accelerated filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer ◻ Accelerated filer ◻ <br> Non-accelerated filer x Smaller reporting company ¨ <br> Emerging growth company ◻

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ◻

**EXPLANATORY NOTE**

This registration statement (this "Registration Statement") is filed by ZK International Group Co., Ltd., an exempted company incorporated under the laws of the British Virgin Islands (the "Registrant") to register securities issuable pursuant to the ZK International Group Co., Ltd. 2025 Equity Incentive Plan (as amended and restated, "the 2025 Equity Incentive Plan"). The securities registered hereby consist of 650,000 Ordinary Shares of a single class, with no par value per share of the Registrant, which represent the number of Ordinary Shares of a single class that were authorized under the 2025 Equity Incentive Plan. Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement also covers an indeterminate number of additional shares which may be offered and issued to prevent dilution from share splits, share dividends or similar transactions as provided in the 2025 Equity Incentive Plan. Any Ordinary Shares covered by an award granted under the 2025 Equity Incentive Plan (or portion of an award) that terminates, expires, lapses or repurchased for any reason will be deemed not to have been issued for purposes of determining the maximum aggregate number of Ordinary Shares that may be issued under the 2025 Equity Incentive Plan.

**PART I**

**INFORMATION REQUIRED IN THE 10(A) PROSPECTUS**

**Item 1. Plan Information\***

**Item 2. Registrant Information and Employee Plan Annual Information\***

\* The documents containing the information specified in "Item 1. Plan Information" and "Item 2. Registrant Information and Employee Plan Annual Information" of Form S-8 will be delivered to participants of the 2025 Equity Incentive Plan, as specified by Rule 428(b)(1) under the Securities Act. Such documents are not required to be, and are not, filed with the U.S. Securities and Exchange Commission (the "Commission") either as part of this Registration Statement or as a prospectus or prospectus supplement pursuant to Rule 424 under the Securities Act. These documents and the documents incorporated by reference in this Registration Statement pursuant to Item 3 of Part II of Form S-8, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.

**PART II**

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

**Item 3. Incorporation of Documents by Reference.**

The following documents, and all documents we subsequently file pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as amended (the "**Exchange Act**"), prior to the filing of a post-effective amendment to this Registration Statement which indicates that all securities offered have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and shall be deemed to be a part hereof from the date of the filing of such documents:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) our annual report on Form 20-F for the fiscal year ended September 30, 2024 filed with the Commission on [January 27, 2025](https://www.sec.gov/ix?doc=/Archives/edgar/data/0001687451/000141057825000055/zkin-20240930x20f.htm) ;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) our Reports on Form 6-K, filed with the Commission on [January 31, 2025](https://www.sec.gov/Archives/edgar/data/1687451/000110465925008177/tm255010d1_6k.htm) , [February 24, 2025](https://www.sec.gov/Archives/edgar/data/1687451/000110465925016528/tm257403d1_6k.htm) and [August 21, 2025](https://www.sec.gov/Archives/edgar/data/1687451/000110465925081424/tm2520972d1_6k.htm) ; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) The description of our ordinary shares incorporated by reference in our registration statement on [Form 8-A](https://www.sec.gov/Archives/edgar/data/1687451/000114420417036049/v470510_8a12b.htm) , as amended (File No. 001-38146) filed with the Commission on July 7, 2017, including any amendment and report subsequently
 filed for the purpose of updating that description.

All documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to the filing of a post-effective amendment which indicates that all securities offered have been sold, or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference herein and to be a part hereof from the date of filing of such documents.

Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any other subsequently filed document which also is or deemed to be incorporated by reference herein modifies or supersedes such statement.

**Item 4. Description of Securities**.

Not applicable.

**Item 5. Interests of Named Experts and Counsel**.

Not applicable.

**Item 6. Indemnification of Directors and Officers**.

Under British Virgin Islands law, each of our directors and officers, in performing his or her functions, is required to act honestly and in good faith with a view to our best interests and exercise the care, diligence and skill that a reasonably prudent person would exercise in comparable circumstances. British Virgin Islands law does not limit the extent to which a company's memorandum and articles of association may provide for indemnification of officers and directors, except to the extent any indemnification provision may be held by the British Virgin Islands courts to be contrary to public policy (for example, such as to provide indemnification against civil fraud or the consequences of committing a crime).

Under our memorandum and articles of association, we may indemnify our directors against all expenses, including legal fees, and against all judgments, fines and amounts paid in settlement and reasonably incurred in connection with civil, criminal, administrative or investigative proceedings to which they are party or are threatened to be made a party by reason of their acting as our directors. To be entitled to indemnification, these persons must have acted honestly and in good faith with a view to the best interests of the company and, in the case of criminal proceedings, they must have had no reasonable cause to believe their conduct was unlawful. The decision of our board of directors as to whether such a person acted honestly and in good faith with a view to the best interests of the company and as to whether the person had no reasonable to cause to believe that his or her conduct was unlawful is, in the absence of fraud, sufficient for the purposes of the indemnification, unless a question of law is involved. The termination of any proceedings by any judgment, order, settlement, conviction or the entry of no plea does not, by itself, create a presumption that a director did not act honestly and in good faith and with a view to our best interests or that the director had reasonable cause to believe that his or her conduct was unlawful. Such limitation of liability does not affect the availability of equitable remedies such as injunctive relief or rescission. These provisions will not limit the liability of directors under United States federal securities laws.

We may indemnify anyone serving at our request as a director of another entity against all expenses, including legal fees, and against all judgments, fines and amounts paid in settlement and reasonably incurred in connection with legal, administrative or investigative proceedings. To be entitled to indemnification, such a person must have acted honestly and in good faith with the view to our best interests and, in the case of criminal proceedings, must have had no reasonable cause to believe that his or her conduct was unlawful. The decision of our board of directors as to whether the person acted honestly and in good faith with a view to our best interests and as to whether the person had no reasonable cause to believe that his or her conduct was unlawful, is in the absence of fraud sufficient for the purposes of indemnification, unless a question of law is involved. The termination of any proceedings by any judgment, order, settlement, conviction or the entry of no plea does not, by itself, create a presumption that the person did not act honestly and in good faith and with a view to our best interests or that the person had reasonable cause to believe that his or her conduct was unlawful.

We may purchase and maintain insurance in relation to any of our directors or officers against any liability asserted against the directors or officers and incurred by the directors or officers in that capacity, whether or not we have or would have had the power to indemnify the directors or officers against the liability as provided in our memorandum and articles of association.

Insofar as indemnification for liabilities arising under the Securities Act may be permitted for our directors, officers or persons controlling our company under the foregoing provisions, we have been informed that in the opinion of the Commission, such indemnification is against public policy as expressed in the Securities Act and is therefore unenforceable.

**Item 7. Exemption from Registration Claimed**.

Not applicable.

**Item 8. Exhibits**.

Reference is hereby made to the Exhibit Index, which is incorporated herein by reference.

**Item 9. Undertakings**.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A. The undersigned Registrant hereby undertakes:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) To include any prospectus required by Section 10(a)(3) of the Securities Act;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) To reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this Registration Statement; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) To include any material information with respect to the plan of distribution not previously disclosed in this Registration Statement or any material change to such information in this Registration Statement;

*provided*, *however*, that paragraphs (1)(a) and (1)(b) above do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;B. The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant's annual report pursuant to Section 13(a) or 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;C. Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that, in the opinion of the Commission, such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.

**EXHIBIT INDEX**

---

| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| [4.1](https://www.sec.gov/Archives/edgar/data/1687451/000110465922075250/tm2219543d1_ex1-1.htm) | [Amended and Restated Memorandum and Articles of Association of ZK International Group Co., Ltd. (incorporated by reference to Exhibit 1.1 to the Form 6-K filed with the Commission furnished on June 28, 2022)](https://www.sec.gov/Archives/edgar/data/1687451/000110465922075250/tm2219543d1_ex1-1.htm) |
| [5.1](tm2520972d2_ex5-1.htm) | [Opinion of Mourant Ozannes, BVI counsel of ZK International Group Co., Ltd. (filed herewith)](tm2520972d2_ex5-1.htm) |
| [10.1](https://www.sec.gov/Archives/edgar/data/1687451/000110465925081424/tm2520972d1_ex99-1.htm) | [2025 Equity Incentive Plan of ZK International Group Co., Ltd. (incorporated by reference to Exhibit 99.1 to the Form 6-K filed with the Commission on August 21, 2025)](https://www.sec.gov/Archives/edgar/data/1687451/000110465925081424/tm2520972d1_ex99-1.htm) |
| [23.1](tm2520972d2_ex5-1.htm) | [Consent of Mourant Ozannes (included in Exhibit 5.1)](tm2520972d2_ex5-1.htm) |
| [23.2](tm2520972d2_ex23-2.htm) | [Consent of Fortune CPA, Inc. (filed herewith)](tm2520972d2_ex23-2.htm) |
| [23.3](tm2520972d2_ex23-3.htm) | [Consent of ZH CPA, LLC (filed herewith)](tm2520972d2_ex23-3.htm) |
| [107](tm2520972d2_ex-filingfees.htm) | [Filing Fee Table (filed herewith)](tm2520972d2_ex-filingfees.htm) |

---

**SIGNATURES**

Pursuant to the requirements of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in China, on August 22, 2025.

---

| | | |
|:---|:---|:---|
|  | **ZK INTERNATIONAL GROUP CO., LTD** | **ZK INTERNATIONAL GROUP CO., LTD** |
| Date: August 22, 2025 | By: | */s/ Jiancong Huang* |
|  |  | Jiancong Huang |
|  |  | Chief Executive Officer, Director and Chairman of the Board<br> (Principal Executive Officer) |

---

---

| | | |
|:---|:---|:---|
| **Signature** | **Capacity** | **Date** |
| */s/ Jiancong Huang* | Chief Executive Officer, Director and Chairman of the Board | August 22, 2025 |
| Jiancong Huang | (Principal Executive Officer) |  |
| /s/ *Xiaofen Jin* | Chief Financial Officer | August 22, 2025 |
| Xiaofen Jin | (Principal Financial Officer and Principal Accounting Officer) |  |
| /s/ *Guolin Wang* | Director | August 22, 2025 |
| Guolin Wang |  |  |
| /s/ *Lie Cao* | Independent Director | August 22, 2025 |
| Lie Cao |  |  |
| /s/ *Hedong Xu* | Independent Director | August 22, 2025 |
| Hedong Xu |  |  |
| /s/ *Linge Zhou* | Independent Director | August 22, 2025 |
| Linge Zhou |  |  |

---

**SIGNATURE OF AUTHORIZED REPRESENTATIVE IN THE UNITED STATES**

Pursuant to the Securities Act of 1933, the undersigned, the duly authorized representative in the United States of ZK International Group Co., Ltd., has signed this registration statement or amendment thereto in New York, NY on August 22, 2025.

---

| | | |
|:---|:---|:---|
| **Authorized U.S. Representative**<br> Cogency Global Inc. | **Authorized U.S. Representative**<br> Cogency Global Inc. | **Authorized U.S. Representative**<br> Cogency Global Inc. |
| By: | */s/ Colleen A. De Vries* | */s/ Colleen A. De Vries* |
|  | Name: | Colleen A. De Vries |
|  | Title: | Senior Vice President |

---

## Exhibit 5.1

**Exhibit 5.1**

---

| | |
|:---|:---|
| ![](tm2520972d2_ex5-1img01.jpg) | Mourant Ozannes<br> 5th Floor<br> Waters Edge Building <br> Meridian Plaza<br> Road Town<br> Tortola, British Virgin Islands<br>T +1 284 852 1700<br> F +1 284 852 1799  |

---

 ****

ZK International Group Co., Ltd (正康国际集团有限公司)

No. 678 Dingxiang Road

Binhai Industrial Park

Wenzhou, 325025

China

(the **Addressee**)

**Date**: 22 August 2025

Our ref: 8071358/252465690/1

Dear Addressee

**ZK International Group Co., Ltd (正康国际集团有限公司)** (the **Company**)

We have acted as the Company's British Virgin Islands legal advisers in connection with the registration statement on Form S-8 (the **Registration Statement**) which has been filed on or around to the date of this opinion with the U.S. Securities and Exchange Commission (the **SEC**) under the U.S. Securities Act of 1933 (as amended) (the **Securities Act**).

We are providing this opinion as Exhibits 5.1 and 23.1 to the Registration Statement.

1. Documents, searches and definitions

1.1 We have reviewed a copy of each of the following documents for the purposes of this
opinion:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) the Registration Statement;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) the 2025 share incentive plan of the Company (**2025 Share Plan**) approved and adopted by the Company
under the Director Resolutions;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) the Company's certificate of incorporation (the **Certificate of Incorporation**) and memorandum and
articles of association (the **M&A**) obtained from the Company Search (defined below);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) a copy of the Company's register of directors (the **Register of Directors**)
which was affixed to the Registered Agent's Certificate;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) a copy of the Company's shareholder list dated 20 August 2025 (the **Register of Members**) that was that was produced by Securities Transfer Corporation;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) the resolutions in writing of the directors of the Company passed on 20 August 2025
(**Director Resolutions**);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g) a certificate of the Company's registered agent dated 13 August 2025 (the **Registered Agent's Certificate**);
and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(h) a certificate of good standing for the Company dated 21 August 2025 (the **Certificate of Good Standing**)
issued by the Registrar (defined below).

1.2 We have carried out the following searches (together, the **Searches**) in relation to the Company:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) a search of the records maintained by the Registrar that were on file and available for public inspection
at 9:00am BVI time on 22 August 2025 (the **Company Search**); and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) a search of the records of proceedings in the BVI Courts (defined below) available for public inspection
contained in the judicial enforcement management system (the electronic register of proceedings) maintained at the registry of the High
Court of Justice of the Virgin Islands (the **High Court**) at 9:00am BVI time on 22 August 2025 (the **High Court Search**).

1.3 In this opinion:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) **agreement** includes an agreement, deed or other instrument;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) **BVI** means the territory of the British Virgin Islands;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) **BVI Courts** means the Eastern Caribbean Supreme Court, Court of Appeal (Virgin Islands) and the
High Court (Civil and Commercial Divisions), and BVI Court means any of them;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) **Companies Act** means the BVI Business Companies Act, 2020 (Revised Edition);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) **Company Records** means the M&A, the Certificate of Incorporation, the Register
of Directors, the Register of Members, the Certificate of Good Standing and the Registered Agent's Certificate;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) **Documents** means the Registration Statement and the 2025 Share Plan, and **Document** means either of them;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g) **execute** and its other grammatical forms mean (unless the context requires otherwise) that a document
has been signed, dated and unconditionally delivered;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(h) **Insolvency Act** means the Insolvency Act, 2020 (Revised Edition);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) **non-assessable** means, in relation to a SIP Share, that the purchase price
for which the Company agreed to issue that SIP Share has been paid or satisfied in full to the Company and that no further sum is payable
to the Company in respect of that SIP Share;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(j) **Prospectus** means the prospectus that forms part of the Registration Statement;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(k) **Registrar** means the Registrar of Corporate Affairs appointed under the Companies Act;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(l) **signed** means that a document has been duly signed or sealed; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(m) **SIP Shares** means up to 650,000 Ordinary Shares of no par value in the Company to be issued in accordance
with the terms of the Registration Statement (each a **SIP Share**).

2. Assumptions

We have assumed (and have not independently verified) that:

2.1 each document examined by us:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) whether it is an original or copy, is (along with any date, signature, initial,
stamp or seal on it) genuine and complete, up-to-date and (where applicable) in full force and effect; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) was (where it was executed or filed after we reviewed it) executed or filed in materially
the same form as the last draft of that document examined by us;

2.2 where we have only been sent a copy of the signed signature pages of any Document, each party to that
Document has unconditionally delivered the entire document (including its signed signature page) in materially the same form as the last
draft of that Document examined by us;

2.3 in causing the Company to enter into each Document, and to issue each SIP Share,
each director of the Company:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) acted honestly, in good faith and in what the director believed to be the best interests
of the Company;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) exercised the director's powers as a director for a proper purpose; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) exercised the care, diligence and skill that a reasonable director would exercise
in the same circumstances;

2.4 each director of the Company (and any alternate director) has disclosed to each
other director any interest of that director (or alternate director) in the transactions contemplated by each Document in accordance with
the M&A and the Companies Act;

2.5 the Director Resolutions were duly passed, are in full force and effect and have
not been amended, revoked or superseded and any meeting at which the Director Resolutions were passed was duly convened, held and quorate
throughout;

2.6 each document examined by us that has been signed by the Company:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) has been signed by the person(s) authorised by the Company to sign it;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) (where any signatory is a body corporate) it has been signed in accordance with
that body corporate's constitution and then current signing authorities; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) has been dated and unconditionally delivered by the Company;

2.7 there are no documents or arrangements to which the Company is party or resolutions
of the Company's directors or shareholders that conflict with, or would be breached by, or which prohibit the Company's entry into, or
performance of its obligations under, each Document or the issuance of each SIP Share;

2.8 when each SIP Share is issued, there will be no documents or arrangements to which the Company is party,
or resolutions of the Company's directors or shareholders that conflict with, that issuance of that SIP Share;

2.9 the Company is not insolvent (as defined in the Insolvency Act) and will not become
insolvent as a result of executing, or performing its obligations under, any Document or in connection with the issuance of a SIP Share
and no steps have been taken (or will have been taken at the time that SIP Share is issued), or resolutions passed, to appoint a liquidator
of the Company or appoint a receiver in respect of the Company or any of its assets;

2.10 at all times the affairs of the Company have been conducted in accordance with the Companies Act and the
M&A;

2.11 the Company is not carrying on any **financial services business** (as defined in the Financial Services
Commission Act 2001);

2.12 the Company is not, nor is it owned or controlled directly or indirectly by, a state
or sovereign entity;

2.13 neither the Company nor any of its subsidiaries has an interest in any land in the BVI or in any shares,
debt obligations or other securities of any body corporate which has an interest in land in the BVI;

2.14 each party to each Document (other than, as a matter of the laws of the British
Virgin Islands, the Company) has:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) the capacity and power;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) taken all necessary action; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) obtained or made all necessary agreements, approvals, authorisations, consents,
filings, licences, registrations and qualifications (whether as a matter of any law or regulation applicable to it or as a matter of any
agreement binding upon it),

to execute and perform its obligations under that Document;

2.15 each Document has been authorised and executed by each party to it (other than,
as a matter of the laws of the British Virgin Islands, the Company);

2.16 the obligations of each party under each Document are legal, valid, binding and
enforceable under all applicable laws other than the laws of the British Virgin Islands;

2.17 none of our opinions will be affected by the laws or public policy of any foreign
jurisdiction;

2.18 the choice of the governing law of each Document was made in good faith;

2.19 no recipient of a SIP Share will carry out any of its obligations under any Document in, or from within,
the BVI;

2.20 in relation to the Searches:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) all public records of the Company we have examined are complete and accurate;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) all filings required to be made in relation to the Company with the Registrar have been made and there
was no information which had been filed that did not appear on the records of the Company at the time of the Company Search; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) the information disclosed by the Searches was at the time of each search, and continues to be, accurate
and complete;

2.21 the Company Records were and remain at the date of this opinion accurate and complete;

2.22 no SIP Share will be issued for a price which is less than its par value;

2.23 where the SIP Shares are to be issued for a consideration, which is in whole or in part, other than money,
the directors of the Company shall prior to the issuance of such SIP Shares pass a resolution stating: (a) the amount to be credited for
the issue of such SIP Shares; and (b) that, in the opinion of the directors of the Company, the present cash value of the non-money consideration
and money consideration, if any, is not less than the amount to be credited for the issue of such SIP Shares;

2.24 the SIP Shares will be unconditionally issued and awarded to the recipients of SIP Shares in accordance
with the terms of the 2025 Share Plan; and

2.25 no monies paid to or for the account of any person in relation to any SIP Share or property received or
disposed of by any person in relation to any SIP Share (including under each Document), represent or will represent proceeds of criminal
conduct (as defined in the Proceeds of Criminal Conduct Act, 1997 (as amended)).

3. Opinion

Subject to the assumptions, observations, qualifications and limitations set out in this opinion, and to matters not disclosed to us, we are of the following opinion.

3.1 **Status**: the Company is registered under the Companies Act, validly exists under the
laws of the BVI and, on the date of issue of the Certificate of Good Standing, is of good standing with the Registrar.

3.2 **Issuance of SIP Shares**:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) the Company has duly authorised the issuance of each SIP Share; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) when (i) the terms of the issuance of SIP Shares have been duly established in conformity with the M&A,
the Companies Act and the 2025 Share Plan, (ii) those SIP Shares have been issued and delivered as contemplated by the Registration Statement,
the Prospectus (and the relevant prospectus supplement) and the 2025 Share Plan, (iii) the Company has received the consideration provided
for (and to be credited in respect of) those SIP Shares, and (iv) the name of the relevant shareholder(s) is entered in the Company's
register of members, such SIP Shares will be validly issued, fully paid and non-assessable.

3.3 **No liquidator or receiver**: neither the Company Search nor the High Court Search shows
any evidence of any current:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) order or resolution for the appointment of a liquidator of the Company; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) notice of the appointment of a receiver in respect of the Company or any of its assets.

3.4 **High Court Search**: the High Court Search does not show any actions or petitions
 pending against the Company in the BVI Courts at the time of our search.

4. Qualifications and observations

This opinion is subject to the following qualifications and observations.

4.1 This opinion is subject to all laws relating to bankruptcy, dissolution, insolvency,
re-organisation, liquidation, moratorium, court schemes and other laws and legal procedures of general application affecting or relating
to the rights of creditors.

4.2 Where a director fails, in accordance with the Companies Act, to disclose an interest
in a transaction entered into by a BVI company, the transaction is voidable.

4.3 Under the Companies Act, a company is of **good standing** if the Registrar is satisfied that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) the company is listed on the register of companies maintained by the Registrar;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) the company has paid to the Registrar all fees, annual fees and penalties due and payable;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) the company has, where applicable, filed with the Registrar a copy of its register of members in accordance
with section 43A of the Companies Act or is not yet due to file its register of members with the Registrar;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) the company has, where applicable, filed with the Registrar a copy of its register of directors in accordance
with section 118B of the Companies Act or is not yet due to file its register of directors with the Registrar;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) the Registrar has not received any notification, pursuant to section 98A(4) of the Companies Act, that
the company has failed to file its annual return (as defined in the Companies Act) where applicable ; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) the company has, where applicable, filed with the Registrar beneficial ownership information in accordance
with section 96A(2) of the Companies Act or is not yet due to file the beneficial ownership information with the Registrar.

4.4 The BVI Courts may

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) hold that despite any term of an agreement to the contrary:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) any certificate, calculation, determination or designation of any party to the agreement
is not conclusive, final and/or binding;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) any person exercising any discretion, judgment or opinion under the agreement must
act in good faith and in a reasonable manner; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) any power conferred by the agreement on one party to require another party to execute
any documents or do any things the first party requires must be exercised reasonably; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) imply terms (for example, good faith between parties in relation to the performance
of obligations) into an agreement governed by BVI.

4.5 Where a foreign law is expressly selected to govern an agreement:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) matters of procedure upon enforcement of the agreement and assessment or quantification
of damages will be determined by the BVI Courts in accordance with BVI law;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) the proprietary effects of the agreement may be determined by the BVI Courts in accordance
with the domestic law of the place where the relevant property is taken to be located;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) the mode of performance of the agreement may be determined by the BVI Courts in accordance
with the law of the place of performance; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) that law may not be applied by the BVI Courts to non-contractual obligations arising
out of the agreement (even if it is expressly selected to do so).

4.6 The BVI Courts may:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) stay or set aside proceedings where:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) there is a more appropriate forum than the BVI where the action should be heard;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) earlier or concurrent proceedings have been commenced outside the BVI; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) there has already been a final and conclusive judgment given on the merits by a foreign
court of competent jurisdiction according to BVI conflicts of laws rules; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) grant injunctions restraining the commencement or continuance of proceedings outside
the BVI.

4.7 The Company Search will not reveal any document which has not been filed with the Registrar or which was
filed but was not registered or did not appear on the Company's file at the time of the Company Search.

4.8 The requirement for a BVI company to file an annual return (as defined in the Companies Act) in accordance
with section 98A of the Companies Act does not apply to:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) a listed company;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) a company that is regulated under a financial services legislation and provides financial statements to
the British Virgin Islands Financial Services Commission in accordance with the requirements of that financial services legislation;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) a company that files its annual tax return to the Inland Revenue Department accompanied by the company's
financial statements; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) a company in liquidation (unless the annual return has become due prior to the commencement of the liquidation).

4.9 The High Court Search will not reveal (among other things) if there are any:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) proceedings or appointments that have not been filed or that have been filed but have not been recorded
in the High Court's judicial enforcement management system or that have been filed but did not appear on the High Court's judicial enforcement
management system at the time of the High Court Search;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) proceedings commenced prior to 1 January 2000 if no document has been filed since that date;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) proceedings against the Company that have been threatened but not filed;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) files that have been sealed pursuant to a court order; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) arbitration proceedings in which the Company is a defendant or respondent.

5. Limitations

5.1 This opinion is limited to the matters expressly stated in it and it is given solely
in connection with the Registration Statement and each Document.

5.2 For the purposes of this opinion, we have only examined the documents listed in
paragraph 1.1 above and carried out the Searches. We have not examined any term or document incorporated by reference, or otherwise
referred to, whether in whole or part, in any Document and we offer no opinion on any such term or document.

5.3 We offer no opinion:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) on whether the commercial terms of any Document reflect or achieve the intentions
of the parties (unless otherwise expressly stated in this opinion);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) on any factual statement, financial or numerical computation, representation or warranty
made or given in any Document unless otherwise expressly stated in this opinion;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) as to whether the parties to any Document will be able to perform their obligations
under it; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) as to the title or interest of any party to or in, or the existence or value of,
any property or collateral the subject of any Document.

5.4 We have made no investigation of, and express no opinion with respect to, the laws
of any jurisdiction other than the BVI or the effect of any Document under those laws. In particular, we express no opinion as to the
meaning or effect of any foreign statutes referred to in any Document.

5.5 We assume no obligation to advise the Company (or any person we give consent to
rely on this opinion) in relation to changes of fact or law that may have a bearing on the continuing accuracy of this opinion.

6. Governing law

This opinion, and any non-contractual obligations arising out of it, are governed by, and to be interpreted in accordance with, BVI laws in force on the date of this opinion.

7. Consent

7.1 This opinion is addressed to the Company in connection with each Document.

7.2 We consent to the filing of a copy of this opinion as Exhibits 5.1 and 23.1 to the Registration Statement.

7.3 In giving the consent at paragraph 7.2 (above), we do not admit that we are included in the category of
persons whose consent is required under section 7 of the Securities Act or the rules and regulations promulgated by the SEC under the
Securities Act.

Yours faithfully

*/s/ Mourant Ozannes*

**Mourant Ozannes (British Virgin Islands)**

## Exhibit 23.2

**Exhibit 23.2**

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| | |
|:---|:---|
| ![](tm2520972d2_ex23-2img01.jpg) | 12361 Lewis St Ste 202 Garden Grove, CA 92840<br> Phone (714)-820-3316 Fax (714)-333-4992 |

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**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

We consent to the inclusion by reference in this Registration Statement on Form S-8 of ZK International Group Co., Ltd. ("the Company") of our report dated January 27, 2025, relating to our audits of the consolidated financial statements of the Company as of and for the years ended September 30, 2024 and 2023 which are included in the Company's Annual Report on Form 20-F and incorporated by reference in this Registration Statement. We also consent to the reference to our firm under the heading "Experts" in such Registration Statement.

/s/ Fortune CPA, Inc.

Orange, California

August 21, 2025

## Exhibit 23.3

**Exhibit 23.3** 

**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

We hereby consent to the inclusion by reference in this Registration Statement on Form S-8 of ZK International Group Co., Ltd. ("the Company") of our report dated January 31, 2023, relating to our audits of the consolidated financial statements of the Company as of and for the years ended September 30, 2022 and 2021 which is included in the Company's Annual Report on Form 20-F and incorporated by reference in this Registration Statement.

We also consent to the reference to us under the heading "Experts" in such Registration Statement.

**/s/ ZH CPA, LLC**

Denver, Colorado

August 21, 2025

## Ex-Filing

?xml version='1.0' encoding='ASCII'? EX-FILING FEES

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| |
|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Calculation of Filing Fee Tables**  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **S-8**  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **ZK International Group Co., Ltd.**  |

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| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Security Type**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Security Class Title**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Fee Calculation Rule**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Amount Registered**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Proposed Maximum Offering Price Per Unit**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Maximum Aggregate Offering Price**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Fee Rate**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Amount of Registration Fee**  |
| 1 | Equity | Ordinary Shares, no par value per share | 457(a) | 650000 | $1.91 | $1241500.00 | 0.0001531 | $190.07 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: |  | $1241500.00  |  | $190.07  |
| Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  |  |  |  | $0.00  |
| Net Fee Due:  | Net Fee Due:  | Net Fee Due:  | Net Fee Due:  | Net Fee Due:  |  |  |  | $190.07  |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Offering Note** <br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <sup>1</sup> 1. This Registration Statement on Form S-8 covers additional shares of Ordinary Shares of no par value per share of ZK International Group Co., Ltd. (Registrant) issuable pursuant to the ZK International Group Co., Ltd. 2025 Equity Incentive Plan (as amended and restated, the 2025 Equity Incentive Plan) of the Registrant. Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the Securities Act), this registration statement is deemed to cover an indeterminate number of ordinary shares which may be offered and issued to prevent dilution resulting from share splits, share dividends or similar transactions as provided in the 2025 Equity Incentive Plan. 2. The proposed maximum offering price per share, which is estimated solely for the purposes of calculating the registration fee under Rule 457(h) and Rule 457(c) under the Securities Act, is based on US$1.91 per Ordinary Share, the average of the high and low prices for the Registrant's Ordinary Shares as quoted on the Nasdaq Capital Market on August 19, 2025.

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| | |
|:---|:---|
| | |
| **Rule 457(p)** | **Rule 457(p)** |
| Fee Offset Claims | N/A |
| Fee Offset Sources | N/A |

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