Company: KMRK
Filing Date: 2025-07-16
Form Type: 424B4
Source: 0001213900-25-064537
Chunk: 191

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-07-16
Form: 424B4
Chunk 191
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     |                  US$ |     |       US$ |
| Bright Forward Technology     
 Limited                       |     | Related company with common directors |     | Purchase of goods                         |     |              560,269 |     |   613,242 |
| K-Mark Industrial Limited     |     | Related company with common directors |     | Purchase of goods                         |     |                    — |     | 1,332,609 |
| River Star Investment Limited |     | Related company with common directors |     | Purchase of property, plant and equipment |     |               40,817 |     |         — |
| Goldin Enterprise Limited     |     | Related company with common directors |     | Payments of lease liabilities             |     |               84,186 |     |    92,027 |
| Remarkable Group Holdings     
 Limited                       |     | Related company with common directors |     | Payments of short-term leases             |     |               15,307 |     |         — |
| Remarkable Group Holdings     
 Limited                       |     | Related company with common directors |     | Payments of lease liabilities             |     |                    — |     |    15,338 |

NOTE 20 — FAIR VALUES OF FINANCIAL ASSETS AND LIABILITIES ASC Topic 825, Financial Instruments, requires disclosure of the fair value of financial assets and financial liabilities, including those financial assets and financial liabilities that are not measured and reported at fair value on a recurring basis or non -recurringbasis. The following summarizes the methods and significant assumptions we used in estimating our fair value disclosures for financial instruments: •For cash and cash equivalents, Accounts receivable, amounts due from related parties, deposits and other receivables, accounts payable, other payable and accrued liabilities and amounts due to related parties, their carrying values approximate their estimated fair values due 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.

F-21 K-TECH SOLUTIONS COMPANY LIMITED AND SUBSIDIARYNOTES TO COMBINED FINANCIAL STATEMENTS
(Currency expressed in United States Dollars (“US$”) NOTE 21