Company: KMRK
Filing Date: 2025-07-16
Form Type: 424B4
Source: 0001213900-25-064537
Chunk: 202

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-07-16
Form: 424B4
Chunk 202
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321 |
|                          |     |               10,212,443 |     | 12,410,490 |

NOTE 4 — ACCOUNTS RECEIVABLES, NET Accounts receivables, net consisted of the following

|                                      |     |     As of 
 March 31, 
      2024 |   |     |         As of 
 September 30, 
          2024 |   |
|:-------------------------------------|:----|----------:|:--|:----|--------------:|:--|
|                                      |     |       US$ |   |     |           US$ |   |
|                                      |     |  -Audited |   |     |    -Unaudited |   |
| Accounts receivables – third parties |     | 1,234,810 |   |     |     3,220,944 |   |
| Less: allowance for credit losses    |     |    (9,830 | ) |     |       (20,775 | ) |
| Accounts receivables, net            |     | 1,224,980 |   |     |     3,200,169 |   |

The following table presents the activities in the allowance for credit losses as of March 31, 2024 and September 30, 2024.

|                                    |     |     As of 
 March 31, 
      2024 |   |     |         As of 
 September 30, 
          2024 |
|:-----------------------------------|:----|----------:|:--|:----|--------------:|
|                                    |     |       US$ |   |     |           US$ |
|                                    |     |  -Audited |   |     |    -Unaudited |
| Balance at beginning,              |     |    11,402 |   |     |         9,897 |
| (Reversal)/addition                |     |    (1,609 | ) |     |        10,878 |
| Exchange difference in translation |     |        37 |   |     |             — |
| Balance at ending,                 |     |     9,830 |   |     |        20,775 |

For the financial years ended March 31, 2024 and for the six months ended September 30, 2024, the Company made provision for estimated credit losses. The Company has not experienced any significant bad debt write -offso