Company: KMRK
Filing Date: 2025-06-05
Form Type: F-1/A
Source: 0001213900-25-051459
Chunk: 206

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-06-05
Form: F-1/A
Chunk 206
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 bank loans and lease liabilities classified under current liabilities, their carrying values approximate their estimated fair values due to short -termnature of these items; •For bank loans and lease liabilities classified under non -currentliabilities, their fair values are estimated by discounting scheduled future payments of principal and interest at current rates available on these financial liabilities with similar terms. The differences between their carrying values and estimated fair values are considered as insignificant. NOTE 21 — MAJOR NON-CASH TRANSACTIONS During the six months ended September30, 2024 and 2023, the Company had not incurred any major non -cashtransactions. NOTE 22 — COMMITMENTS AND CONTINGENCIES As of March 31, 2024 and September 30, 2024, the Company has no material commitments or contingencies.

F-42 K-TECH SOLUTIONS COMPANY LIMITED Notes to the unaudited INTERIM CONDENSED combined financial statements NOTE 23 — SUBSEQUENT EVENTS In accordance with ASC topic 855, Subsequent Events, which established general standards of accounting for and disclosure of events that occur after the balance sheet date but before combined financial statements are issued, the Company has evaluated all events or transactions that occurred after September 30, 2024, up through the date the Company issued the audited combined financial statements. During the period, the Company did not have any material subsequent events other than disclosed above. F-43

K-TECH SOLUTIONS COMPANY LIMITED 2,000,000 CLASS A SHARES _________________________ PROSPECTUS [], 2025 _________________________

PART II
INFORMATION NOT REQUIRED IN PROSPECTUS Item 6. Indemnification of Directors and Officers Our amended and restated Memorandum and Articles of Association, which is effective on May16, 2025, will empower us to indemnify our directors and officers against certain liabilities they incur by reason of their being a director or officer of our Company. Pursuant to indemnification agreements, the form of which is filed as Exhibit 10.3 to this registration statement, we have agreed to indemnify our directors and officers against certain liabilities and expenses incurred by such persons in connection with claims made by reason of their being such a director or officer. The Underwriting Agreement, the form of which will be filed as Exhibit 1.1 to this registration statement, will also provide for indemnification of us and our officers and directors. Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers or