Company: KMRK
Filing Date: 2025-01-02
Form Type: DRS
Source: 0001213900-25-000267
Chunk: 134

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-01-02
Form: DRS
Chunk 134
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 factors the audit committee deems relevant; and •any pre -existingcontractual obligations.

| Names and relationship of related Party: |     | Existing relationship with the Company                 |
| K-Mark Industrial Limited                |     | Related company with common directors and shareholders |
| Goldin Enterprise Limited                |     | Related company with common directors and shareholders |
| Bright Forward Technology Limited        |     | Related company with common directors and shareholders |
| Remarkable Group Holdings Limited        |     | Related company with common directors and shareholders |

Summary of Related Party Transactions: Included in the Company’s cost of revenue for the years ended March 31, 2024 and 2023 is $2,053,216 and $700,579 from related parties, respectively. The details are as follows:

| Name of related parties           
 Bright Forward Technology Limited 
 K-Mark Industrial Limited         
 River Star Investment Limited     
 Goldin Enterprise Limited         
 Remarkable Group Holdings Limited 
 Total                             
 Amount due to directors           |     | 2024 |   613,242 
 1,332,609 
         — 
    92,027 
    15,338 
 2,053,216 |     |    2023 
 560,269 
       — 
  40,817 
  84,186 
  15,307 
 700,579 |
|:----------------------------------|:----|:-----|----------:|:----|--------:|
| Kwok Yiu Keung                    |     | $    |   153,066 |     |  36,139 |
| Total                             |     | $    |   153,066 |     |  36,139 |

85

Included in the Company’s expenses for the years ended March 31, 2024 and 2023 are allocated expenses of $nil and $nil from related parties, respectively. On March31, 2023, KMT paid a dividend of HK$1,500,000 (equivalent to approximately US$191,332) to Kwok Yiu Keung and Kwok Yiu Wah, the Controlling Shareholder., and was used to offset due from/to related parties.

| Due from related party: |     | 2024 |     | 2023 |
|                         |     |    — |     |    — |
|                         |     |    — |     |    — |
| Total                   |     |    — |     |    — |

The details