Company: KMRK
Filing Date: 2025-01-02
Form Type: DRS
Source: 0001213900-25-000267
Chunk: 31

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-01-02
Form: DRS
Chunk 31
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 effect to: •no exercise by the underwriters of their option to purchase up to [*] additional Class A Shares from us; and •the adoption of our amended and restated Articles, which will become effective immediately prior to the closing of this offering.

13

SUMMARY COMBINED FINANCIAL DATA The following summary combined statements of cash flows and statements of operations and comprehensive income for the years ended March 31, 2024 and 2023, and combined balance sheets data as of March 31, 2024 and 2023 were derived from our combined financial statements (“CFS”) included elsewhere in this prospectus. Our CFS are prepared and presented in accordance with U.S. GAAP. Our historical results are not necessarily indicative of the results that may be expected for any future period. The following summary combined financial data should be read in conjunction with “ Management’s Discussion and Analysis of Financial Condition and Results of Operations” and our CFS included elsewhere in this prospectus. Below is the Company’s summary combined statements of cash flows data for the years indicated:

|                                                      |     | For the Year Ended 
           March 31 
               2024 
          (Audited) |   |     | 2023      
 (Audited) |   |
|:-----------------------------------------------------|:----|-------------------:|:--|:----|:----------|:--|
|                                                      |     |                US$ |   |     | US$       |   |
| Net cash provided by (used in) operating activities  |     |          5,440,648 |   |     | (229,783  | ) |
| Net cash provided by (used in) investing activities  |     |             66,403 |   |     | (89,799   | ) |
| Net cash used in financing activities                |     |         (2,466,070 | ) |     | (520,085  | ) |
| Effect of foreign exchange rate on cash              |     |              7,477 |   |     | (8,247    | ) |
| Net increase (decrease) in cash and cash equivalents |     |          3,048,458 |   |     | (847,914  | ) |

Below is the Company’s summary combined balance sheet data as at the date indicated:

|                            |     | As of March 31 |   |     |            |   |
|                            |     |           2024 |