Company: KMRK
Filing Date: 2025-08-15
Form Type: 20-F
Source: 0001213900-25-077494
Chunk: 157

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-08-15
Form: 20-F
Item: Item 19
Chunk 157
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The amounts due from/(to) related
parties are unsecured, interest-free and repayable on demand.

NOTE 11 - SHAREHOLDERS’ EQUITY

Ordinary shares

The Company was established under the laws of the BVI on December 2, 2024,
with authorized share of500,000,000ordinary shares of par value US$0.0001each. As of the date of this Annual Report, we are authorized
to issue a maximum of500,000,000shares consisting of either Ordinary Shares or preferred shares with par value of US$0.0001per share.
As of the date of this Annual Report, there are19,500,000Ordinary Shares issued and outstanding.

As at March 31, 2024 and 2025, the paid-in capital of the Company
was HK$3.00.

Dividend Distribution

On March 31, 2025 and
2024, the Company did not announced any distribution of an interim dividend to the shareholders.

NOTE 12 - PROFIT BEFORE INCOME TAX
EXPENSES

Income before tax expenses
has arrived after charging/(crediting):

                                                          Year                                                                        
                                                          ended March 31,                                                             
                                                          2025                              2024                   2023               
                                                          US$                               US$                    US$                
 ──────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Depreciation of property, plant and equipment                                116,528                115,810                 92,639  
  Amortisation of right-of-use assets                                          157,428                182,543                133,411  
  Directors’ remuneration                                                      186,113                222,347                218,067  
  Staff costs (excluding directors’ remuneration):                                                                                    
  Salaries and other benefits                                                  264,972                418,370                468,347  
  Staff welfare                                                                  3,105                  5,830                  7,701  
  Defined contribution retirement plan contributions                            11,608                 20,216                 21,960  
  Total staff costs                                                            279,685                444,416                498,008  

NOTE 13 - INCOME TAXES

The provision for income taxes
consisted of the following:

                                    Year ended March 31,                                                               
                                    2025                                    2024                    2023               
                                    US$                                     US