Company: KMRK
Filing Date: 2025-06-05
Form Type: F-1/A
Source: 0001213900-25-051459
Chunk: 178

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-06-05
Form: F-1/A
Chunk 178
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 |     |   11 |      |               — | * |     |         — | * |
| Reserves                                                                                                                                                                  |     |      |      |       1,348,081 |   |     | 2,280,976 |   |
| Total shareholders’ equity                                                                                                                                                |     |      |      |       1,348,081 |   |     | 2,280,976 |   |
| TOTAL LIABILITIES AND EQUITY                                                                                                                                              |     |      |      |       5,130,592 |   |     | 7,331,405 |   |

____________ *Amount is immaterial and below US$1.00. The accompanying notes are an integral part of these combined financial statements.

F-3

K-TECH SOLUTIONS COMPANY LIMITED AND SUBSIDIARY
COMBINED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME
(Currency expressed in United States Dollars (“US$”)

|                                                                                    |     |    |     | Year ended March 31, 
                 2023 |   |     |        2024 |   |
|:-----------------------------------------------------------------------------------|:----|---:|:----|---------------------:|:--|:----|------------:|:--|
|                                                                                    |     |    |     |                  US$ |   |     |         US$ |   |
| Revenue                                                                            |     |  3 |     |           16,638,743 |   |     |  17,123,778 |   |
| Cost of revenue                                                                    |     | 16 |     |          (15,070,219 | ) |     | (14,949,256 | ) |
| Gross profit                                                                       |     |    |     |            1,568,524 |   |     |   2,174,522 |   |
| Operating expenses:                                                                |     |    |     |                      |   |     |             |   |
| Selling and distribution expenses                                                  |     |    |     |              (62,909 | ) |     |     (61,949 | ) |
| General and administrative expenses                                                |     |    |     |           (1,263,208 | ) |     |  (1,239,981 | ) |
| Total operating expenses                                                           |     |    |     |           (1,326,117 | ) |     |  (1,301,930 | ) |
| Income