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

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-09-24
Form: 424B3
Chunk 25
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 East 42nd Street, 18th Floor New York, NY 10168. Implications of Being an Emerging Growth Company and a Foreign Private Issuer As a company with less than $1.235 billion in revenue during our most recently completed fiscal year, we qualify as an “emerging growth company” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act (the “JOBS Act”). As an emerging growth company, we may take advantage of certain reduced disclosure and requirements that are otherwise applicable generally to U.S. public companies that are not emerging growth companies. These provisions include:

| ● | the  option to include in an IPO registration                                                                                  
 statement only two years of audited financial statements and selected financial data and only two years of related disclosure; |

| ● | reduced executive compensation disclosure; 
 and                                        |

| ● | an  exemption from the auditor attestation                                                                   
 requirements of Section 404 of the Sarbanes-Oxley Act  of  2002 (the “Sarbanes-Oxley Act”) in the assessment 
 of our ICFR.                                                                                                 |

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The JOBS Act also permits an emerging growth company, such as us, to delay adopting new or revised accounting standards until such time as those standards are applicable to private companies. We have not elected to “opt out” of this provision, which means that when a standard is issued or revised and it has different application dates for public or private companies, we will have the discretion to adopt the new or revised standard at the time private companies adopt the new or revised standard and our discretion will remain until such time that we either (i) irrevocably elect to “opt out” of such extended transition period or (ii) no longer qualify as an emerging growth company. We will remain an emerging growth company until the earliest of:

| ● | the last day of our fiscal year during which we have total annual revenue of at least 
 $1.235 billion;                                                                       |

| ● | the last  day of our fiscal year following the fifth anniversary of the closing of our 
 IPO;                                                                                   |

| ● | the date on which we have, during the previous three-year period, issued more than $1.0 billion 
 in non-convertible debt securities; or                                                          |

| ● | the date on which we are deemed to be a “large accelerated filer” under the                                                     
 Exchange  Act