Company: KMRK
Filing Date: 2025-08-15
Form Type: 20-F
Source: 0001213900-25-077494
Chunk: 100

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-08-15
Form: 20-F
Item: Item 8
Chunk 100
---
ITEM 8. FINANCIAL INFORMATION

A. Consolidated and Combined
Statements and Other Financial Information

We have appended
consolidated and combined financial statements filed as part of this Annual Report.

Legal Proceedings

See “ Item 4. Information on the Company-B.
Business Overview-Legal Proceedings.”

Dividend Policy

Subject to the BVI Act and
our memorandum and articles of association, our board of directors may authorize and declare a dividend to shareholders at such time and
of such an 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 by dividend.

No dividend was approved and declared during the year ended March 31,
2025 and 2024.

Cash dividends, if any, on our Ordinary Shares will be paid in US dollars.

B. Significant Changes

Except as disclosed elsewhere in this Annual Report and below, we have
not experienced any significant changes since the date of our audited consolidated and combined financial statements included in this
Annual Report.

On July 15, 2025, the Company
entered into an underwriting agreement (the “ Underwriting Agreement”) with American Trust Investment Services, Inc., as representative
of the underwriters named therein (the “Underwriters”), pursuant to which the Company agreed to sell to the Underwriters
in a firm commitment underwritten public offering an aggregate of 1,600,000 Class A Shares, par value US$0.0001 per share, at a public
offering price of $4 per share. The Company also granted the Underwriters a 30-day option starting from the effective date of post-effective
amendment No. 2 to the Registration Statement to purchase up to additional 240,000 ordinary shares to cover over-allotments, if any.

The Ordinary Shares were offered
pursuant to a registration statement on Form F-1 (File No. 333-287391) (the “F-1”) relating to the Offering, which
was declared effective by the SECon June 6, 2025, and the Company’s registration statement on Form F-1MEF (File No. 333-287391)
(the “MEF”) filed with the SEC on July 16, 2025, which became effective upon filing. The Company