Company: KMRK
Filing Date: 2025-08-15
Form Type: 20-F
Source: 0001213900-25-077494
Chunk: 129

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-08-15
Form: 20-F
Item: Item 15
Chunk 129
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ITEM 15. CONTROLS AND PROCEDURES

Disclosure Controls and Procedures Evaluation

Under the supervision and with the participation
of our management, including our chief executive officer and chief financial officer, we carried out an evaluation of the effectiveness
of our disclosure controls and procedures, which is defined in Rules 13a-15(e) of the Exchange Act, as of March 31, 2025. Based on that
evaluation, our chief executive officer and chief financial officer concluded that our disclosure controls and procedures as of March
31, 2025, were not effective.

Management’s Annual Report on Internal
Control over Financial Reporting

This Annual Report does not include a report of
management’s assessment regarding internal control over financial reporting or an attestation report by our independent registered
public accounting firm due to a transition period established by rules of the SEC for newly listed public companies.

Attestation Report of the Registered Public
Accounting Firm

This Annual Report on Form 20-F does not include
an attestation report of our registered public accounting firm because our company is neither an accelerated filer nor a large accelerated
filer, as such terms are defined in Rule 12b-2 under the Exchange Act.

Internal Control Over
Financial Reporting

In relation to the examination
of our consolidated and combined financial statements presented in this annual report, we have identified a significant weakness in our
internal control over financial reporting. This identified material weakness is associated with a lack of adequately skilled staff possessing
U. S. GAAP knowledge for financial reporting purposes, thereby affecting the proper adherence to U. S. GAAP and SEC requirements. A comprehensive
assessment of our internal control, aimed at identifying and reporting material weaknesses and other deficiencies, was not conducted by
either us or our independent registered public accounting firm. Performing such an assessment or having an audit of our internal control
over financial reporting might have revealed additional deficiencies.

To address the identified material weakness stemming from the audit
of our consolidated and combined financial statements for the year ended March 31, 2025, we intend to implement various measures, including
the hiring of additional accounting personnel to enhance the financial reporting function and the establishment of a financial and system
control framework. We also intend to initiate regular U. S. GAAP and SEC financial reporting training programs for our accounting and financial
personnel. Moreover, we are in the process of developing and implementing a set of policies and procedures for period-end financial reporting.
However, we cannot provide assurance that these measures will be entirely