Company: KMRK
Filing Date: 2025-06-05
Form Type: F-1/A
Source: 0001213900-25-051459
Chunk: 104

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-06-05
Form: F-1/A
Chunk 104
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|                  |     | Payment due by period |     |         |     |           |     |         |
|                  |     |             Less than 
                1 year |     |  1 to 3 
   years |     | More than 
   3 years |     |   Total |
| Borrowings       |     |               187,288 |     | 434,140 |     |         — |     | 621,428 |
| Lease obligation |     |               110,513 |     | 173,331 |     |    15,242 |     | 299,086 |

The following table summarizes our contractual obligations as of March 31, 2023:

|                  |     | Payment due by period |     |         |     |           |     |         |
|                  |     |             Less than 
                1 year |     |  1 to 3 
   years |     | More than 
   3 years |     |   Total |
| Borrowings       |     |               160,758 |     | 113,307 |     |         — |     | 274,065 |
| Lease obligation |     |               164,756 |     | 179,538 |     |   103,734 |     | 448,028 |

63 Capital Expenditures For the six months ended September 2024 and for the years ended March 31, 2024 and 2023, we did not purchase any property or equipment for use in our operations. Critical Accounting Estimates Our significant accounting policies and their effect on our financial condition and results of operations are fully disclosed in our CFS included elsewhere in this prospectus. We prepared our CFS in conformity with U.S. GAAP, which requires management to make estimates and assumptions that affect the amounts reported in our CFS and accompanying notes. These estimates are prepared using our best judgment, after considering past and current events and economic conditions. While management believes the factors evaluated provide a meaningful basis for establishing and applying sound accounting policies, management cannot guarantee that the estimates will always be consistent with actual results. In addition, certain information relied upon by us in preparing such estimates includes internally generated financial and operating information and external market information. Actual results may differ from these estimates. We consider an accounting estimate to be critical if: (1) it requires us to make assumptions because the information was not available at the time or it included matters that were highly uncertain at the time we were