Company: KMRK
Filing Date: 2025-03-25
Form Type: DRS/A
Source: 0001013762-25-001825
Chunk: 204

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-03-25
Form: DRS/A
Chunk 204
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 to short -termnature of these items; •For bank loans and lease liabilities classified under current liabilities, their carrying values approximate their estimated fair values due to short -termnature of these items; •For bank loans and lease liabilities classified under non -currentliabilities, their fair values are estimated by discounting scheduled future payments of principal and interest at current rates available on these financial liabilities with similar terms. The differences between their carrying values and estimated fair values are considered as insignificant. NOTE 21 — MAJOR NON-CASH TRANSACTIONS During the six months ended September30, 2024 and 2023, the Company had not incurred any major non -cashtransactions. NOTE 22 — COMMITMENTS AND CONTINGENCIES As of March 31, 2024 and September 30, 2024, the Company has no material commitments or contingencies.

F-42 K-TECH SOLUTIONS COMPANY LIMITED Notes to the unaudited INTERIM CONDENSED combined financial statements NOTE 23 — SUBSEQUENT EVENTS In accordance with ASC topic 855, Subsequent Events, which established general standards of accounting for and disclosure of events that occur after the balance sheet date but before combined financial statements are issued, the Company has evaluated all events or transactions that occurred after September 30, 2024, up through the date the Company issued the audited combined financial statements. During the period, the Company did not have any material subsequent events other than disclosed above. F-43

K-TECH SOLUTIONS COMPANY LIMITED [*] CLASS A SHARES _________________________ PROSPECTUS [], 2025 _________________________

[RESALE PROSPECTUS ALTERNATE PAGE] The information in this prospectus is not complete and may be changed. We may not sell the securities until the registration statement filed with the Securities and Exchange Commission is effective. This preliminary prospectus is not an offer to sell these securities and we are not soliciting any offer to buy these securities in any jurisdiction where such offer or sale is not permitted.

| PRELIMINARY PROSPECTUS |     | SUBJECT TO COMPLETION, DATED [*], 2025 |

K-TECH SOLUTIONS COMPANY LIMITED [*] Class A Shares This Resale Prospectus relates to the resale of [*] Class A Shares by the selling shareholders named in this prospectus. We will not receive any of the proceeds from the sale of Class A Shares by the selling shareholders named in this prospectus. Currently, no public market exists for our Class A Shares. We