Company: KMRK
Filing Date: 2025-08-15
Form Type: 20-F
Source: 0001213900-25-077494
Chunk: 139

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-08-15
Form: 20-F
Item: Item 19
Chunk 139
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 of the Sarbanes-Oxley Act of 2002                                                                                                
         13.2      Certification by Principal Financial Officer Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002                                                                                                
         97.1      Clawback Policy of the Company (incorporated by reference to Exhibit 99.3 of our Registration Statement on Form F-1 (File No. 333-287391) filed with the Securities and Exchange Commission)          
          101      Inline XBRL Document.                                                                                                                                                                                 
          104      Cover Page Interactive Data File (embedded within the Inline XBRL document)                                                                                                                           

SIGNATURES

The registrant hereby certifies
that it meets all of the requirements for filing on Form 20-F and that it has duly caused and authorized the undersigned to sign this
annual report on its behalf.

  K-Tech Solutions Company Limited                               
  By:                                   /s/ Kwok Yiu Keung       
  Name:                                 Kwok Yiu Keung           
  Title:                                Chief Executive Officer  

Date: August 15, 2025

K-TECH SOLUTIONS COMPANY LIMITED

CONSOLIDATED AND COMBINED FINANCIAL STATEMENTS

MARCH 31, 2025 AND 2024

INDEX TO CONSOLIDATED AND COMBINED FINANCIAL STATEMENTS

  Reports of Independent Registered Public Accounting Firm (PCAOB ID: 3487)        F-2  
  Audited Consolidated and Combined Financial Statements                                
  Consolidated and Combined Balance Sheets                                         F-3  
  Consolidated and Combined Statements of Operations and Comprehensive Income      F-4  
  Consolidated and Combined Statements of Changes in Shareholders’ Equity          F-5  
  Consolidated and Combined Statement of Cash Flows                                F-6  
  Notes to Consolidated and Combined Financial Statements                          F-7  

F-1

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM

To the Shareholders and the Board of Directors of

K-TECH SOLUTIONS COMPANY LIMITED AND SUBSIDIARY

Opinion on the Financial Statements

We have audited the accompanying consolidated and combined balance
sheets of K-Tech Solutions Company Limited and its subsidiary (collectively referred to as the “ Company”) as of March 31,
2025 and 2024, and the related consolidated and combined statements of operations and comprehensive income, changes in shareholders’
equity and cash flows for each of the three years in