Company: KMRK
Filing Date: 2025-06-25
Form Type: F-1/A
Source: 0001213900-25-057444
Chunk: 204

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-06-25
Form: F-1/A
Chunk 204
---
,760 |
| Interest on bank loans        |     |            8,548 |     | 32,063 |
| Other interest expenses       |     |                  |     |        |
| Total                         |     |           19,530 |     | 38,823 |

NOTE 19 — RELATED PARTY TRANSACTIONS Apart from the transactions and balances as disclosed in notes 10 and20, during the six months ended September 30, 2023 and 2024, the Company had the following transactions with its related parties:

| Name of related party             
 2023                              |     | Relationship                          
 2024                                  |     | Nature of                     
 transaction                   |     | Six month ended 
   September 30, |     |         |
|:----------------------------------|:----|:--------------------------------------|:----|:------------------------------|:----|----------------:|:----|--------:|
|                                   |     |                                       |     |                               |     |             US$ |     |     US$ |
| Bright Forward Technology Limited |     | Related company with common directors |     | Purchase of goods             |     |         299,135 |     | 622,702 |
| K-Mark Industrial Limited         |     | Related company with common directors |     | Purchase of goods             |     |         460,752 |     | 247,796 |
| Goldin Enterprise Limited         |     | Related company with common directors |     | Payments of lease liabilities |     |          91,956 |     |  92,646 |
| Remarkable Group Holdings Limited |     | 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