Company: KMRK
Filing Date: 2025-06-05
Form Type: F-1/A
Source: 0001213900-25-051459
Chunk: 179

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-06-05
Form: F-1/A
Chunk 179
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 of these combined financial statements.

F-4

K-TECH SOLUTIONS COMPANY LIMITED AND SUBSIDIARY
COMBINED STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY
(Currency expressed in United States Dollars (“US$”), except of number of shares)

|                                                    |     |        Ordinary share 
 (US$0.0001 par value) |     |        |   |     | Translation 
     reserve |   |     |  Retained 
  earnings |   |     |         Total 
 shareholders’ 
        equity |   |
|                                                    |     |                Shares |     | Amount |   |     |             |   |     |           |   |     |               |   |
|                                                    |     |                       |     | US$    |   |     |         US$ |   |     |       US$ |   |     |           US$ |   |
| Balance as of April 1, 2022                        |     |            19,500,000 |     | —      | * |     |          11 |   |     | 1,295,797 |   |     |     1,295,808 |   |
| Profit and total comprehensive income for the year |     |                       |     | —      |   |     |      (3,866 | ) |     |   247,471 |   |     |       243,605 |   |
| Dividend declared                                  |     |                       |     | —      |   |     |           — |   |     |  (191,332 | ) |     |      (191,332 | ) |
| Balance as of March 31, 2023                       |     |            19,500,000 |     | —      | * |     |      (3,855 | ) |     | 1,351,936 |   |     |     1,348,081 |   |
| Profit and total comprehensive income for the year |     |                       |     | —      |   |     |       4,366 |   |     |   928,529 |   |     |       932,895 |   |
| Balance as of March 31, 2024                       |     |            19,500,000 |     | —      | * |     |         511 |   |     | 2,280,465 |   |     |