Company: KMRK
Filing Date: 2025-08-15
Form Type: 20-F
Source: 0001213900-25-077494
Chunk: 117

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-08-15
Form: 20-F
Item: Item 10
Chunk 117
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. S. tax considerations,
relating to the ownership and disposition of our Ordinary Share. The following summary does not address all aspects of U. S. federal
income taxation that may be important to particular investors in light of their individual circumstances or to persons in special tax
situations such as:

  financial institutions or financial services entities;  

  underwriters;  

  insurance companies;  

  pension plans;  

  cooperatives;  

  regulated investment companies;  

  real estate investment trusts;  

  grantor trusts;  

  broker-dealers;  

  traders that elect to use a mark-to-market method of accounting;  

  governments or agencies or instrumentalities thereof;  

  certain former U. S. citizens or long-term residents;  

  tax-exempt entities (including private foundations);  

  persons liable for alternative minimum tax;  

  persons holding stock as part of a straddle, hedging, conversion or other integrated transaction;  

  persons whose functional currency is not the U. S. dollar;  

  passive foreign investment companies;  

  controlled foreign corporations;  

  the Company’s officers or directors;  

  holders who are not U. S. Holders;  

  persons that actually or constructively own 5% or more of the total combined voting power of all classes  

  partnerships or other entities taxable as partnerships for U. S. federal income tax purposes, or persons  

For purposes of this discussion,
a “ U. S. Holder” is a beneficial owner of our Ordinary Share that is, for U. S. federal income tax purposes:

  an individual who is a citizen or resident of the United States;  

  a corporation (or other entity taxable as a corporation for U. S. federal income tax purposes) created                    

  an estate, the income of which is subject to U. S. federal income taxation regardless of its source;  

  a trust that (1) is subject to the primary supervision of a court within the United States and                                  

If a partnership (or other
entity treated as a partnership for U. S. federal income tax purposes) is a beneficial owner of our Ordinary Share, the tax treatment
of a partner in the partnership will generally depend upon the status of the partner and the activities of the partnership. Partnerships
holding our Ordinary Share and their partners are urged to consult their tax advisors regarding an investment in our Ordinary Share.

Persons
considering an investment in our Ordinary ShareS should consult their own tax advisors as to the