Company: KMRK
Filing Date: 2025-09-02
Form Type: DRS
Source: 0001213900-25-082986
Chunk: 82

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-09-02
Form: DRS
Chunk 82
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 If we elect not
to comply with such auditor attestation requirements, our investors may not have access to certain information they may deem important.
The JOBS Act also provides an emerging growth company with the permission to delay adopting new or revised accounting standards until
such time as those standards apply to private companies. We do not plan to opt-out of such exemptions afforded to an emerging growth company.
As a result of this election, our financial statements may not be comparable to companies that comply with public company effective data.

Because
of the exemptions from various reporting requirements provided to us as an “emerging growth company,” we may be less attractive
to investors and it may be difficult for us to raise additional capital as and when we need it. Investors may be unable to compare our
business with other companies in our industry if they believe that our reporting is not as transparent as the reporting of other companies
in our industry. Such differences may prevent us from raising additional capital in the public market as and when we need it.

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Compliance
with these rules and regulations increases our legal and financial compliance costs and makes some corporate activities more time consuming
and costly. After we are no longer an “emerging growth company,” or until five years following the completion of our
IPO, whichever is earlier, we expect to incur significant expenses and devote substantial management effort toward ensuring compliance
with the requirements of Section 404 of Sarbanes-Oxley and the other rules and regulations of the SEC. For example, as a public
company, we will be required to increase the number of independent directors and adopt policies regarding internal controls and disclosure
controls and procedures. We will incur additional costs in obtaining director and officer liability insurance. In addition, we will incur
additional costs associated with our public company reporting requirements. It may also be more difficult for us to find qualified persons
to serve on our Board or as executive officers. We are currently evaluating and monitoring developments with respect to these rules and
regulations, and we cannot predict or estimate with any degree of certainty the amount of additional costs we may incur or the timing
of such costs.

We may allocate the net proceeds from our IPO in ways that differ from the estimates discussed in the section titled “Use of Proceeds” in our Prospectus and with which you may not agree.

The allocation of net proceeds
of our IPO set forth in the “Use of Proceeds” section in our prospectus dated July 15, 2025 (the “