Company: KMRK
Filing Date: 2025-09-24
Form Type: 424B3
Source: 0001213900-25-091102
Chunk: 86

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-09-24
Form: 424B3
Chunk 86
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 the BVI applicable to us. Our shareholders will not be subject to any
income, withholding or capital gains taxes in the BVI with respect to their shares and dividends received on those shares, nor will they
be subject to any estate or inheritance taxes in the BVI.

<div align='center'>42

CORPORATE HISTORY AND STRUCTURE</div>

The
diagram below illustrates our corporate structure and identifies our subsidiary as of the date of this prospectus:

Prior
to the incorporation of the Company, our principal operations were carried out through KMT. KMT was wholly owned by our Controlling
Shareholders being Mr. Kwok Yiu Fai, Mr. Kwok Yiu Keung and Mr. Kwok Yiu Wah.

On
December 2, 2024, K-Tech Solutions Company Limited was incorporated under the laws of the BVI, and was authorized to issue a maximum
of 500,000,000 ordinary shares of a single class with par value of US$0.0001 per share. A total of 30,000 ordinary shares were
issued and allotted to Mr. Kwok Yiu Fai, Mr. Kwok Yiu Keung and Mr. Kwok Yiu Wah. On December 20, 2024, as part of the
reorganization in contemplation of our IPO, we completed a share swap transaction, pursuant to which KTech acquired all the issued
shares of KMT from Mr. Kwok Yiu Fai, Mr. Kwok Yiu Keung and Mr. Kwok Yiu Wah by way of allotting and issuing an aggregate of
19,470,000 ordinary shares to them. As of the date of this prospectus, KMT, our Hong Kong operating subsidiary, is wholly-owned,
directly by the Company. As a result, the Company total issued 19,500,000 ordinary shares to them.

On December
30, 2024, our Controlling Shareholders sold a total of 3,000,000 ordinary shares to five corporations, all of whom have no affiliation
with us.

On May 15, 2025, the Company passed a written resolution to re-designate
and re- classify its existing authorized ordinary shares. Prior to the re-classification exercise, the Company is authorized to issue
a maximum of 500,000,000 ordinary shares of a single class with a par value of US$0.0001 each. Subsequent to the re- classification