Company: KMRK
Filing Date: 2025-09-15
Form Type: F-1
Source: 0001213900-25-087627
Chunk: 87

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-09-15
Form: F-1
Chunk 87
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 by us to our shareholders or by our subsidiary to us, and such other factors as our
Board may deem relevant.

Subject
to the BCA and our Articles of Association, our Board may authorize payment of a dividend to our shareholders at such time and of such
an amount if they are satisfied, on reasonable grounds, that immediately after the distribution (a) we will be able to pay its debts
as they fall due; and (b) the value of our assets exceeds our liabilities.

As we
are a holding company incorporated in the BVI with no operating revenue or profit of our own, we rely on dividends paid to us by our
subsidiary for our cash requirements, including funds to pay any dividends and other cash distributions to our shareholders, service
any debt we may incur and pay our operating expenses. Our ability to pay dividends to our shareholders will depend on, among other things,
the availability of dividends from our subsidiary. According to the BCA, a BVI company may make dividends distribution to the extent
that immediately after the distribution, the value of the company’s assets exceeds its liabilities and that such company is able
to pay its debts as they fall due. According to the Companies Ordinance (Chapter 622 of the Laws of Hong Kong) of Hong Kong,
a Hong Kong company may only make a distribution out of profits available for distribution. Under the current practice of the Inland
Revenue Department of Hong Kong, no tax is payable in Hong Kong in respect to dividends paid by us.

Cash dividends, if any, on our Class A Shares
will be paid in U.S. dollars.

There
are currently no income, withholding or capital gains taxes in the BVI applicable to us. Our shareholders will not be subject to any
income, withholding or capital gains taxes in the BVI with respect to their shares and dividends received on those shares, nor will they
be subject to any estate or inheritance taxes in the BVI.

<div align='center'>42

CORPORATE HISTORY AND STRUCTURE</div>

The
diagram below illustrates our corporate structure and identifies our subsidiary as of the date of this prospectus:

Prior
to the incorporation of the Company, our principal operations were carried out through KMT. KMT was wholly owned by our Controlling
Shareholders being Mr. Kwok Yiu Fai, Mr. Kwok Yiu Keung and Mr. Kwok Yiu Wah.

On
December 2, 2024, K-Tech Solutions Company Limited was