Company: KMRK
Filing Date: 2025-07-16
Form Type: 424B4
Source: 0001213900-25-064537
Chunk: 203

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-07-16
Form: 424B4
Chunk 203
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f accounts receivable in the past.

F-34

K-TECH SOLUTIONS COMPANY LIMITED Notes to the unaudited INTERIM CONDENSED combined financial statements NOTE 5 — PREPAYMENTS, DEPOSITS AND OTHER RECEIVABLES

|                   |     |     As of 
 March 31, 
      2024 |     |         As of 
 September 30, 
          2024 |
|:------------------|:----|----------:|:----|--------------:|
|                   |     |       US$ |     |           US$ |
|                   |     |  -Audited |     |    -Unaudited |
| Utility deposits  |     |       383 |     |           386 |
| Prepayments       |     |    11,317 |     |       142,883 |
| Other receivables |     |    15,607 |     |        15,746 |
| Total             |     |    27,307 |     |       159,015 |

NOTE 6 — LEASES Operating leases The Company lease office for varying periods in Hong Kong. As the majority of the leases do not provide an implicit rate, the Company used an incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. The Company’s lease agreements do not contain any material guarantees and restrictive covenants. The Company does not have any sublease activities. Short -termlease, defined as leases with initial term of 12 months or less, are reflected on the combined balance sheets. For purposes of calculating lease liabilities for such leases, the Company have combined lease and non -leasecomponents.

|                                     |     | For the six months ended 
            September 30, |     |            |
|                                     |     |                     2023 |     |       2024 |
|                                     |     |                      US$ |     |        US$ |
|                                     |     |               -Unaudited |     | -Unaudited |
| Operating lease expenses:           |     |                          |     |            |
| Amortization of right-of-use assets |     |                   90,576 |     |     70,107 |
| Interest of lease liabilities       |     |                   10,982 |     |      6,760 |
| Total finance lease expense         |     |                  101,558 |     |     76,867 |

The components of operating lease