Company: KMRK
Filing Date: 2025-07-16
Form Type: 424B4
Source: 0001213900-25-064537
Chunk: 137

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-07-16
Form: 424B4
Chunk 137
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 party transactions on an ongoing basis and all such transactions be approved by the audit committee. In determining whether to approve a related party transaction, the audit committee shall consider, among other factors, the following factors to the extent relevant to the related party transaction: •whether the terms of the related party transaction are fair to the Company and on the same basis as would apply if the transaction did not involve a related party; •whether there are business reasons for the Company to enter into the related party transaction; •whether the related party transaction would impair the independence of an outside director; •whether the related party transaction would present an improper conflict of interest for any director or executive officer of the Company, taking into account the size of the transaction, the overall financial position of the director, executive officer or the related party, the direct or indirect nature of the director’s, executive officer’s or the related party’s interest in the transaction and the ongoing nature of any proposed relationship, and any other factors the audit committee deems relevant; and •any pre -existingcontractual obligations.

| Names and relationship of related Party: |     | Existing relationship with the Company                 |
| K-Mark Industrial Limited                |     | Related company with common directors and shareholders |
| Goldin Enterprise Limited                |     | Related company with common directors and shareholders |
| Bright Forward Technology Limited        |     | Related company with common directors and shareholders |
| Remarkable Group Holdings Limited        |     | Related company with common directors and shareholders |

Summary of Related Party Transactions: Included in the Company’s cost of revenue for the six months ended September30, 2024 and 2023 is US$978,585 and US$867,169 from related parties, respectively. The details are as follows:

| Name of related parties           |     | 2024 |         |     |     2023 |   |
| Bright Forward Technology Limited |     |      | 622,702 |     |  299,135 |   |
| K-Mark Industrial Limited         |     |      | 247,796 |     |  460,752 |   |
| Goldin Enterprise Limited         |     |      |  92,646 |     |   91,956 |   |
| Remarkable Group Holdings Limited |     |      |  15,441 |     |   15,326 |   |
| Total                             |     |  US$ | 978,585 |     |  867,169 |   |
| Amount due