Company: KMRK
Filing Date: 2025-08-15
Form Type: 20-F
Source: 0001213900-25-077494
Chunk: 159

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-08-15
Form: 20-F
Item: Item 19
Chunk 159
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NOTE 14 - DEFERRED TAX

The followings presented the
category of deferred tax assets recognized by the Company and movements thereon:

                                      Accelerated/           Expected         Total  
                                     (decelerated)      credit losses                
                                      Depreciation                                   
                                         allowance                                   
                                               US$                US$           US$  
 ─────────────────────────────────────────────────────────────────────────────────────
  As of April 1, 2023                      ( 1,350            ( 1,944       ( 3,294  
  Deferred tax (credit)/expense           ( 14,929                266      ( 14,663  
  Exchange adjustments                         ( 4                ( 6          ( 10  
  As of March 31, 2024                    ( 16,283            ( 1,684      ( 17,967  
  Deferred tax (credit)/expense           ( 14,696                 33      ( 14,663  
  Exchange adjustments                       ( 219               ( 10         ( 229  
  As of March 31, 2025                    ( 31,198            ( 1,661      ( 32,859  

NOTE 15 - CONCENTRATIONS OF RISK

The Company is exposed to the
following concentration of risk:

Information about major customers
by revenue

                  Percentage of                                                                                
                  revenue                                                                                      
                  2025                                                                                         
                  %                                                                                            
 ───────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Customer A                         25.66      4,776,665      21.78      3,730,157      35.79      5,955,781  
  Customer B                         13.12      2,441,522      22.85      3,912,105      28.29      4,706,330  
  Customer C                         21.60      4,020,852      21.82      3,737,092       4.10        681,421  
  Customer F                          6.22      1,158,468       3.97        680,518       5.70         98,559  
  Customer G                         14.01      2,607,951       5.98      1,024,206       6.41      1,066,128  

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