Company: KMRK
Filing Date: 2025-06-05
Form Type: F-1/A
Source: 0001213900-25-051459
Chunk: 137

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-06-05
Form: F-1/A
Chunk 137
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 other factors the audit committee deems relevant; and •any pre -existingcontractual obligations.

| Names and relationship of related Party: |     | Existing relationship with the Company                 |
| K-Mark Industrial Limited                |     | Related company with common directors and shareholders |
| Goldin Enterprise Limited                |     | Related company with common directors and shareholders |
| Bright Forward Technology Limited        |     | Related company with common directors and shareholders |
| Remarkable Group Holdings Limited        |     | Related company with common directors and shareholders |

Summary of Related Party Transactions: Included in the Company’s cost of revenue for the six months ended September30, 2024 and 2023 is US$978,585 and US$867,169 from related parties, respectively. The details are as follows:

| Name of related parties           |     | 2024 |         |     |     2023 |   |
| Bright Forward Technology Limited |     |      | 622,702 |     |  299,135 |   |
| K-Mark Industrial Limited         |     |      | 247,796 |     |  460,752 |   |
| Goldin Enterprise Limited         |     |      |  92,646 |     |   91,956 |   |
| Remarkable Group Holdings Limited |     |      |  15,441 |     |   15,326 |   |
| Total                             |     |  US$ | 978,585 |     |  867,169 |   |
| Amount due to directors           |     |      |         |     |          |   |
| Kwok Yiu Keung                    |     |  US$ | 154,078 |     | (515,711 | ) |
| Total                             |     |  US$ | 154,078 |     | (515,711 | ) |

91

Included in the Company’s cost of revenue for the years ended March 31, 2024 and 2023 is US$2,053,216 and US$700,579 from related parties, respectively. The details are as follows:

| Name of related parties           |     | 2024 |           |     |    2023 |
| Bright Forward Technology Limited |     |      |   613,242 |     | 560,269 |
| K-Mark Industrial Limited         |     |      | 1,332,609 |     |       — |
| River Star Investment Limited