Company: KMRK
Filing Date: 2025-08-15
Form Type: 20-F
Source: 0001213900-25-077494
Chunk: 19

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-08-15
Form: 20-F
Item: Item 3
Chunk 19
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 detect unauthorized
transactions; and (iii) implementing procedures designed to strengthen our financial reporting process and ability to reduce the
risk of material misstatement in our CFS. We intend to implement the above measures prior to the listing and we expect the remediation
to be completed upon listing.

Effective ICFR is important
to prevent fraud. The market for and trading price of our Class A Shares may be materially and adversely affected if we do not have effective
internal controls. We may not be able to discover problems in a timely manner and our current and potential shareholders may lose confidence
in our financial reporting, which may harm our business and the trading price of our Class A Shares. The absence of ICFR may inhibit investors
from purchasing our Class A Shares and may make it more difficult for us to raise funds in debt or equity financing. Additional material
weaknesses or significant deficiencies may be identified in the future. If we identify such issues or if we are unable to produce accurate
and timely financial statements, our stock price may decline and we may be unable to maintain compliance with the Nasdaq Capital Market
Company Guide.

We may make acquisitions which could divert
the attention of management and which may not be integrated successfully into our existing business.

We may pursue acquisitions
to increase our market penetration, enter new geographic markets and expand the scope of services we provide. We cannot guarantee we will
identify suitable acquisition candidates, that acquisitions will be completed on acceptable terms or that we will be able to integrate
successfully the operations of any acquired business into our existing business. The acquisitions could be of significant size and involve
operations in multiple jurisdictions. The acquisition and integration of another business would divert management attention from other
business activities. This diversion, together with other difficulties we may incur in integrating an acquired business, could have a material
adverse effect on our business, financial condition and results of operations. In addition, we may borrow money or issue capital stock
to finance acquisitions. Such borrowings might not be available on terms as favorable to us as our current borrowing terms and may increase
our leverage, and the issuance of capital stock could dilute the interests of our stockholders. Currently, we are not contemplating the
acquisition of any specific entity.

Risk Related to Our Corporate Structure

We are incorporated under the laws of the BVI
and conduct substantially all of our operations, and all of our directors and executive officers reside, outside of the U. S. You
may face difficulties in protecting your interests, and your ability