Company: KMRK
Filing Date: 2025-05-19
Form Type: F-1
Source: 0001213900-25-045262
Chunk: 190

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-05-19
Form: F-1
Chunk 190
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 (14,663 | ) |
| Exchange adjustments          |     |            (4 | )   |     |            (6 | )   |     |     (10 | ) |
| As of March 31, 2024          |     |       (16,283 | )   |     |        (1,684 | )   |     | (17,967 | ) |

NOTE 15 — CONCENTRATIONS OF RISK The Company is exposed to the following concentration of risk: Information about major customers by revenue

|            |     | Percentage of 
       revenue |     |   Revenue |     | Percentage of 
       revenue |     |   Revenue |
|            |     |          2023 |     |           |     |          2024 |     |           |
|            |     |             % |     |       US$ |     |             % |     |       US$ |
| Customer A |     |         35.79 |     | 5,955,781 |     |         21.78 |     | 3,730,157 |
| Customer B |     |         28.29 |     | 4,706,330 |     |         22.85 |     | 3,912,105 |
| Customer C |     |          4.10 |     |   681,421 |     |         21.82 |     | 3,737,092 |

F-19

K-TECH SOLUTIONS COMPANY LIMITED AND SUBSIDIARYNOTES TO COMBINED FINANCIAL STATEMENTS
(Currency expressed in United States Dollars (“US$”) NOTE 15 — CONCENTRATIONS OF RISK (cont.) Information about major customers by accounts receivable, net

|            |     |  Percentage 
 of accounts 
  receivable |     |   Accounts 
 receivable |     |  Percentage 
 of accounts 
  receivable |     |   Accounts 
 receivable |
| 2023       |     |             |     |       2024 |     |             |     |            |
|            |     |           % |     |        US$ |     |           % |     |        US$ |
| Customer A |     |          29 |     |    509,193 |     |           7 |     |     82,361 |
| Customer B |     |          42 |     |    736,654 |     |