Company: KMRK
Filing Date: 2025-07-16
Form Type: 424B4
Source: 0001213900-25-064537
Chunk: 205

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-07-16
Form: 424B4
Chunk 205
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 | Related company with common directors |     | Payments of lease liabilities |     |          15,326 |     |  15,441 |

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. 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 1,600,000 CLASS A SHARES _________________________ PROSPECTUS July15, 2025 _________________________