Company: KMRK
Filing Date: 2025-09-15
Form Type: F-1
Source: 0001213900-25-087627
Chunk: 97

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-09-15
Form: F-1
Chunk 97
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 the Selling Shareholders and have informed them
of the need to deliver a copy of this prospectus to each purchaser at or prior to the time of the sale (including by compliance with Rule
172 under the Securities Act).

<div align='center'>51

CERTAIN RELATIONSHIPS AND RELATED- PARTY TRANSACTIONS</div>

For a description of related party transactions, please read “Item
7. Major Shareholders and Related Party Transactions —B. Related Party Transactions” in our FY2025 Annual Report, which is
incorporated by reference into this prospectus. There have been no material changes or developments to our related party transactions
since the filing of our FY2025 Annual Report, except as otherwise set forth in this prospectus.

<div align='center'>DESCRIPTION OF SHARES</div>

We are a business
company with limited liability incorporated under the laws of the BVI and our affairs are governed by our Memorandum and Articles of Association,
as amended from time to time and the BCA, and the common law of the BVI.

The shares authorized to be
issued by the Company consist of Class A Shares and Class B Shares. As of the date of this prospectus, the Company is authorized to issue
a maximum of 500,000,000 Ordinary Shares with par value of US$0.0001 per Share divided into 495,500,000 Class A Shares and 4,500,000 Class
B Shares, and had 16,600,000 Class A Shares and 4,500,000 Class B Shares issued and outstanding. All of our Shares issued and outstanding
are fully paid.

Our Memorandum and Articles of Association

The following are summaries
of certain material provisions of our Memorandum and Articles of Association and of the BCA, insofar as they relate to the material terms
of our Ordinary Shares.

Objects of Our Company. Under our Memorandum and Articles of Association, the objects of our Company are unrestricted,
and we are capable of exercising all power and authority to carry out any object not prohibited by the BCA or any other law of the BVI.

Ordinary Shares. All of our issued Ordinary Shares are fully paid and non- assessable. Certificates evidencing the Ordinary Shares
are issued in registered form. Our shareholders who are non-residents of the BVI may freely hold and vote their shares.

Distributions.
The holders of our Ordinary Shares are entitled to such dividends as may be declared by our board of directors subject to the BVI