Company: KMRK
Filing Date: 2025-01-02
Form Type: DRS
Source: 0001213900-25-000267
Chunk: 14

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-01-02
Form: DRS
Chunk 14
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 of the Company at the relevant time; •“HK$,” “HKD,” or “HK dollars” refers to the lawful currency of Hong Kong; •“Hong Kong laws” refers to all applicable laws, statutes, rules, regulations, ordinances and other pronouncements having the binding effect of law in Hong Kong from time to time; •“Hong Kong” refers to the Hong Kong Special Administrative Region of the PRC; •“Memorandum,” or “Memorandum of Association” are to the memorandum of association of the Company filed on December2, 2024 and as amended, supplemented and/or otherwise modified from time to time; •“Share(s),” or “Ordinary Share(s)” refer to the Class A Shares and Class B Shares; •“PCAOB” refers to Public Accounting Oversight Board; •“SEC” refers to the United States Securities and Exchange Commission; and •“Securities Act” refers to the U.S. Securities Act of 1933, as amended. We are a holding company with operations primarily conducted in Hong Kong through its operating subsidiary KMT in Hong Kong. The reporting currency of KMT is HKD. This prospectus contains translations of certain foreign currency amounts into U.S. dollars for the convenience of the reader. Assets and liabilities are translated into U.S. dollars at the closing rate of exchange as of the balance sheet dates, the statement of income is translated using average rate of exchange in effect during the reporting periods, and the equity accounts are translated at historical exchange rates. Unless otherwise noted, all translations from HKD to U.S. dollars and from U.S. dollars to HKD in this prospectus were calculated with reference to the table below. No representation is made that the HKD amounts could have been, or could be, converted, realized or settled into US$ at such rate, or at any other rate.

|                                     |     | Year Ended 
  March 31, 
       2024 |     |    2023 |
|:------------------------------------|:----|-----------:|:----|--------:|
| Year end HKD: US$ exchange rate     |     |    7.82418 |     | 7.84967 |
| Year average HKD: US$ exchange rate |     |    7.82381 |     | 7.83978 |

iii

PROSPECTUS SUMMARY This summary highlights selected information contained elsewhere in this prospectus. Because it is only a summary, it does not contain