Company: KMRK
Filing Date: 2025-09-15
Form Type: F-1
Source: 0001213900-25-087627
Chunk: 49

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-09-15
Form: F-1
Chunk 49
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 indirect overseas offering and listing in an overseas market, the issuer shall designate a major domestic operating
entity responsible for all filing procedures with the CSRC, and where an issuer makes an application for an IPO or listing in an
overseas market, the issuer shall submit filings with the CSRC within three business days after such application is
submitted. As advised by our PRC counsel, given that (i) we do not have any business operations within the PRC; and
(ii) we are not regarded as a Chinese domestic enterprise and do not meet any of the conditions stipulated by the Trial
Measures, we are not subject to CSRC filing requirement.

If the Chinese government
chooses to exert more oversight and control over securities offerings that are conducted overseas and/or foreign investment in China-
based issuers, such action may significantly limit or completely hinder our ability to offer or continue to offer Class A Shares to investors
and cause the value of our Class A Shares to significantly decline or be worthless.

Recent statements,
laws and regulations by the Chinese government, including the Measures for Cybersecurity Review (2021), the PRC Personal Information Protection
Law and the Draft Overseas Listing Regulations, have indicated an intent to exert more oversight and control over securities offerings
that are conducted overseas and/or foreign investments in China-based issuers. It is uncertain whether the Chinese government will adopt
additional requirements or extend the existing requirements to apply to the Company. We could be subject to approval or review of
Chinese regulatory authorities to pursue this offering. Any future action by the PRC government expanding the categories of industries
and companies whose foreign securities offerings are subject to review by the CSRC could significantly limit or completely hinder our
ability to offer or continue to offer securities to investors and could cause the value of such securities to significantly decline or
be worthless. Further, if we were to become subject to PRC laws and/or authorities we could incur material costs to ensure compliance
and experience devaluation of our Class A Shares or our Class A Shares may be prohibited from trading or may be delisted.

Fluctuations in exchange rates could have a material adverse effect on our results of operations and the price of our Class A Shares.

Our business is
conducted in Hong Kong through our operating subsidiary, namely KMT. Our books and records are reported in Hong Kong dollars,
which is the currency of Hong Kong. However, the financial statements that we file with the SEC and provide to our shareholders
are presented in U.S. dollars.

Since