Company: KMRK
Filing Date: 2025-07-16
Form Type: 424B4
Source: 0001213900-25-064537
Chunk: 190

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-07-16
Form: 424B4
Chunk 190
---
595,924 |
| Material – tooling        |     |              210,789 |     |    353,332 |
|                           |     |           15,070,219 |     | 14,949,256 |

NOTE 17 — OTHER INCOME

|                           |     | Year ended March 31, 
                 2023 |     |    2024 |
|:--------------------------|:----|---------------------:|:----|--------:|
|                           |     |                  US$ |     |     US$ |
| Bank interest income      |     |                1,586 |     |  66,403 |
| Government subsidy income |     |               40,817 |     |       — |
| Exchange difference       |     |               24,892 |     | 189,731 |
| Total                     |     |               67,295 |     | 256,134 |

F-20

K-TECH SOLUTIONS COMPANY LIMITED AND SUBSIDIARYNOTES TO COMBINED FINANCIAL STATEMENTS
(Currency expressed in United States Dollars (“US$”) NOTE 18 — INTEREST EXPENSES

|                               |     | Year ended March 31, 
                 2023 |     |   2024 |
|:------------------------------|:----|---------------------:|:----|-------:|
|                               |     |                  US$ |     |    US$ |
| Interest on lease liabilities |     |               21,029 |     | 19,860 |
| Interest on bank loans        |     |               25,874 |     | 35,673 |
| Other interest expenses       |     |                    1 |     |     17 |
| Total                         |     |               46,904 |     | 55,550 |

NOTE 19 — RELATED PARTY TRANSACTIONS Apart from the transactions and balances as disclosed in notes 10 and20, during the years ended March 31, 2023 and 2024, the Company had the following transactions with its related parties:

| Name of related party         
 2023                          |     | Relationship                          
 2024                                  |     | Nature of transaction                     |     | Year ended March 31, |     |           |
|:------------------------------|:----|:--------------------------------------|:----|:------------------------------------------|:----|---------------------:|:----|----------:|
|                               |     |                                       |     |                                           |