Company: KMRK
Filing Date: 2025-09-15
Form Type: F-1
Source: 0001213900-25-087627
Chunk: 18

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-09-15
Form: F-1
Chunk 18
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, business prospects and other factors the Board deems relevant, and subject to the restrictions contained in
any future financing instruments.

We are permitted
under the laws of BVI to provide funding to our operating subsidiary in Hong Kong through loans and/or capital contributions without
restriction on the amount of the funds loaned or contributed.

BVI.
Subject to the BCA and our Memorandum and Articles of Association, our Board may authorize and declare a dividend
to shareholders at such time and in such amount as they think fit if they are satisfied, on reasonable grounds, that immediately following
the dividend the value of our assets will exceed our liabilities and we will be able to pay our debts as they become due. There is no
further BVI statutory restriction on the amount of funds which may be distributed by us as dividends.

Hong Kong. Under Hong Kong law, a Hong Kong company may only make a distribution out of profits
available for distribution. There are no restrictions or limitations under the laws of Hong Kong imposed on the conversion of
HK dollars into foreign currencies and the remittance of currencies out of Hong Kong, nor is there any restriction on foreign
exchange to transfer cash between the Company and its subsidiary, across borders and to U.S. investors, nor are there any
restrictions or limitations on distributing earnings from our business and subsidiary to the Company and U.S. investors.

For
more information, see “Dividend Policy,” “Risk Factors” and “Consolidated and Combined Statements of Shareholders’ Equity” in the audited financial statements as of and for the years ended March 31,
2025, 2024 and 2023 in our FY2025 Annual Report, which is incorporated by reference into this prospectus.

<div align='center'>Permission Required from Hong Kong Authorities</div>

Hong Kong is a
special administrative region of the PRC, having its own governmental and legal system that is separate from mainland China and, as
a result, Hong Kong has its own distinct rules and regulations. Our operating subsidiary, KMT is incorporated and operating in
Hong Kong. We have been advised by our Hong Kong counsel, that based on its understanding of the current Hong Kong
laws, as of the date of this prospectus, we, including KMT, have received and obtained all requisite licenses, certificates,
authorizations, permissions or approvals from relevant Hong Kong authorities to operate our business in Hong Kong, including
but not limited to obtaining a relevant certificate of incorporation and business registration certificate, and that we