Company: KMRK
Filing Date: 2025-06-05
Form Type: F-1/A
Source: 0001213900-25-051459
Chunk: 13

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-06-05
Form: F-1/A
Chunk 13
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 the convenience of the reader. Assets and liabilities are translated into U.S. dollars at the closing rate of exchange as of the balance sheet dates, the statement of income is translated using average rate of exchange in effect during the reporting periods, and the equity accounts are translated at historical exchange rates. Unless otherwise noted, all translations from HKD to U.S. dollars and from U.S. dollars to HKD in this prospectus were calculated with reference to the table below. No representation is made that the HKD amounts could have been, or could be, converted, realized or settled into US$ at such rate, or at any other rate.

|                                     |     | Year Ended 
  March 31, 
       2024 |     |    2023 |
|:------------------------------------|:----|-----------:|:----|--------:|
| Year end HKD: US$ exchange rate     |     |    7.82418 |     | 7.84967 |
| Year average HKD: US$ exchange rate |     |    7.82381 |     | 7.83978 |

|                                       |     | Six months ended 
    September 30, |     |         |
|                                       |     |             2024 |     |    2023 |
| Period end HKD: US$ exchange rate     |     |          7.82979 |     | 7.77150 |
| Period average HKD: US$ exchange rate |     |          7.83151 |     | 7.80502 |

iii

PROSPECTUS SUMMARY This summary highlights selected information contained elsewhere in this prospectus. Because it is only a summary, it does not contain all of the information you should consider before making your investment decision. Before investing in our Class A Shares, you should carefully read this entire prospectus, including our financial statements and the related notes thereto and the information set forth under including “Risk Factors,” “Summary Consolidated Financial Data,” “Management’s Discussion and Analysis of Financial Condition and Results of Operations,” and “Business.” Unless the context otherwise requires, all references to “we,” “us,” “our,” “the Company” and similar designations refer to K -Tech Solutions Company Limited, a BVI company, and its wholly -owned subsidiary KMT. Overview We are principally engaged in the design, development, testing and sale of a diverse portfolio of toy products ranging from simple plastic toy products to more complex electromechanical toy products