Company: KMRK
Filing Date: 2025-09-15
Form Type: F-1
Source: 0001213900-25-087627
Chunk: 26

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-09-15
Form: F-1
Chunk 26
---
 | reduced executive compensation disclosure; 
 and                                        |

| ● | an  exemption from the auditor attestation                                                                   
 requirements of Section 404 of the Sarbanes-Oxley Act  of  2002 (the “Sarbanes-Oxley Act”) in the assessment 
 of our ICFR.                                                                                                 |

<div align='center'>10</div>

The JOBS Act also permits an emerging growth company, such as us, to delay adopting new or revised accounting standards until such time as those standards are applicable to private companies. We have not elected to “opt out” of this provision, which means that when a standard is issued or revised and it has different application dates for public or private companies, we will have the discretion to adopt the new or revised standard at the time private companies adopt the new or revised standard and our discretion will remain until such time that we either (i) irrevocably elect to “opt out” of such extended transition period or (ii) no longer qualify as an emerging growth company. We will remain an emerging growth company until the earliest of:

| ● | the last day of our fiscal year during which we have total annual revenue of at least 
 $1.235 billion;                                                                       |

| ● | the last  day of our fiscal year following the fifth anniversary of the closing of our 
 IPO;                                                                                   |

| ● | the date on which we have, during the previous three-year period, issued more than $1.0 billion 
 in non-convertible debt securities; or                                                          |

| ● | the date on which we are deemed to be a “large accelerated filer” under the                                                     
 Exchange  Act, which, among other things, would occur if the market value of our Class A Shares that are held by non-affiliates 
 exceeds $700 million as of the last business day of our most recently completed second fiscal quarter.                          |

We have taken advantage of reduced reporting requirements in this prospectus. Accordingly, the information contained herein may be less than the information you receive from other public companies. In addition, we report under the Exchange Act as a “foreign private issuer.” As a foreign private issuer, we may take advantage of certain provisions under the Nasdaq Capital Market Company Guide that allow us to follow BVI law for certain corporate governance matters. Even after we no longer qualify as an emerging growth company, as long as we qualify as a foreign private issuer under the Exchange Act, we will be exempt from certain provisions of the Exchange Act that