Company: KMRK
Filing Date: 2025-09-24
Form Type: 424B3
Source: 0001213900-25-091102
Chunk: 85

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-09-24
Form: 424B3
Chunk 85
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 during the year ended March 31, 2025
and 2024. We may declare or pay additional dividends in the foreseeable future. Any future determination related to our dividend policy
will be made at the discretion of our Board after considering our financial condition, results of operations, capital requirements, contractual
requirements, business prospects and other factors the Board deems relevant, and subject to the restrictions contained in any future financing
instruments.

The
declaration, amount and payment of any future dividends will be at the sole discretion of our Board, subject to compliance with applicable
BVI laws. Our Board will take into account general economic and business conditions, our financial condition and results of operations,
our available cash and current and anticipated cash needs, capital requirements, contractual, legal, tax and regulatory restrictions,
and other implications on the payment of dividends 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