Company: KMRK
Filing Date: 2025-06-05
Form Type: F-1/A
Source: 0001213900-25-051459
Chunk: 176

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-06-05
Form: F-1/A
Chunk 176
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-2     
 F-3     
 F-4     |
|:------------------------------------------------------------------------------------------------------|:----|:--------|
| Combined Statements of Changes in Shareholders’ Equity for the year ended March 31, 2023 and 2024     |     | F-5     |
| Combined Statements of Cash Flows for the year ended March 31, 2023 and 2024                          |     | F-6     |
| Notes to the Combined Financial Statements for the year ended March 31, 2023 and 2024                 |     | F-7     |

UNAUDITED INTERIM CONDENSED COMBINED FINANCIAL STATEMENTS September 30, 2023 and 2024 INDEX TO UNAUDITED INTERIM CONDENSED COMBINED FINANCIAL STATEMENTS

| Unaudited Interim Condensed Combined Balance Sheets as of September 30, 2023 and 2024                                                       
 Unaudited Interim Condensed Combined Statements of Operations and Comprehensive Income for the six months ended September 30, 2023 and 2024 |     | F-23 
 F-24 |
|:--------------------------------------------------------------------------------------------------------------------------------------------|:----|:-----|
| Unaudited Interim Condensed Combined Statements of Changes in Shareholders’ Equity for the six months ended September 30, 2023 and 2024     |     | F-25 |
| Unaudited Interim Condensed Combined Statements of Cash Flows for the six months ended September 30, 2023 and 2024                          |     | F-26 |
| Notes to the Unaudited Interim Condensed Combined Financial Statements for the six months ended September 30, 2023 and 2024                 |     | F-27 |

F-1 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To The Shareholder and Board of Directors of K-TECH SOLUTIONS COMPANY LIMITED AND SUBSIDIARY Opinion on the Financial Statements We have audited the accompanying combined balance sheets of K -TechSolutions Company Limited and its subsidiary (collectively referred to as the “Company”) as of March 31, 2024 and 2023, and the related combined statements of operations and comprehensive income, changes in shareholders’ equity and cash flows for the years then ended, and the related notes to the financial statements (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of the