Company: KMRK
Filing Date: 2025-06-25
Form Type: F-1/A
Source: 0001213900-25-057444
Chunk: 179

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-06-25
Form: F-1/A
Chunk 179
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| Net cash used in financing activities                                                          |     |             (520,085 | ) |     | (2,466,070 | ) |
| Net change in cash and cash equivalent                                                         |     |             (839,667 | ) |     |  3,040,981 |   |
| Effect of exchange rate changes on cash and cash equivalents                                   |     |               (8,247 | ) |     |      7,477 |   |
| BEGINNING OF YEAR                                                                              |     |            3,184,992 |   |     |  2,337,078 |   |
| END OF YEAR                                                                                    |     |            2,337,078 |   |     |  5,385,536 |   |
| SUPPLEMENTAL CASH FLOW INFORMATION:                                                            |     |                      |   |     |            |   |
| Cash refund for income taxes                                                                   |     |               13,337 |   |     |      4,599 |   |
| Cash paid for interest                                                                         |     |               25,875 |   |     |     35,690 |   |

The accompanying notes are an integral part of these combined financial statements.

F-6

K-TECH SOLUTIONS COMPANY LIMITED AND SUBSIDIARYNOTES TO COMBINED FINANCIAL STATEMENTS
(Currency expressed in United States Dollars (“US$”) NOTE 1 — BUSINESS OVERVIEW AND BASIS OF PRESENTATION K -TechSolutions Company Limited (the “Company”), was incorporated in the British Virgin Islands (“BVI”) with limited liability under Companies Act on December2, 2024. The registered office of the Company is Craigmuir Chambers, Road Town, Tortola, VG 1110, British Virgin Islands. The Company is controlled by Kwok Yiu Keung, Kwok Yiu Fai and Kwok Yiu Wah. Kwok Yiu Keung, Kwok Yiu Fai and Kwok Yiu Wah are referred to as the controlling shareholders. The Company is principally engaged in design, development, testing and sales of a diverse portfolio of toy products ranging from simple plastic toy products to more complex electromechanical toy products in Hong Kong through its direct wholly owned subsidiary that is incorporated and domiciled in Hong Kong, namely K -MarkTechnology Limited (“K -MarkTechnology”). Details of the Company are set out in the table as follows:

Reorganisation The Company was incorporated in the BVI on December 2, 202