Company: KMRK
Filing Date: 2025-08-15
Form Type: 20-F
Source: 0001213900-25-077494
Chunk: 4

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-08-15
Form: 20-F
Item: Item 3
Chunk 4
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 all shareholders respectively in proportion to the shares they hold, regardless of whether the shareholders
are U. S. investors or investors in other countries or regions. KTech and its operating subsidiaries currently intend to retain all available
funds and future earnings, if any, for the operation and expansion of our business and do not anticipate declaring or paying any dividends
in the foreseeable future. Any future determination related to our dividend policy will be made at the discretion of our board of directors
after considering our financial condition, results of operations, capital requirements, contractual requirements, business prospects and
other factors the board of directors deems relevant, and subject to the restrictions contained in any future financing instruments.

Within our direct holding
structure, the cross-border transfer of funds within our corporate group is legal and compliant with the laws and regulations of the BVI
and Hong Kong. In the future, cash proceeds from overseas financing activities, can be directly transferred to KMT, and then transferred
to subordinate operating subsidiaries via capital contribution or shareholder loans, as the case may be.

In the reporting periods presented
in this Annual Report, no cash and other asset transfers have occurred among the Company and its subsidiaries.

Currently, substantially all
of our operations are in Hong Kong. We do not have or intend to set up any subsidiary or enter into any contractual arrangements to establish
a VIE structure with any entity in Mainland China. Since Hong Kong is a special administrative region of the PRC and the basic policies
of the PRC regarding Hong Kong are reflected in the Basic Law, providing Hong Kong with a high degree of autonomy and executive, legislative
and independent judicial powers, including that of final adjudication under the principle of “one country, two systems.” The
laws and regulations of Mainland China do not currently have any material impact on transfer of cash from KTech to our operating services
or from our operating services to KTech and the investors in the U. S.

Subject to the BVI Act and
our memorandum and articles of association, our board of directors may authorize and declare a dividend to shareholders at such time and
of such an amount as they think fit if they are satisfied, on reasonable grounds, that immediately following the dividend the value of
our assets will exceed our liabilities and we will be able to pay our debts as they become due. There is no further BVI statutory restriction
on the amount of funds which may be distributed by us by dividend.

There are no restrictions
or limitation under the laws of Hong Kong imposed on