Company: KMRK
Filing Date: 2025-09-15
Form Type: F-1
Source: 0001213900-25-087627
Chunk: 111

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-09-15
Form: F-1
Chunk 111
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 expired. The
BVI court may safeguard the defendant’s rights by granting a stay of execution pending any such appeal and may also grant interim
injunctive relief as appropriate for the purpose of enforcement.

<div align='center'>58</div>

Our counsel with
respect to Hong Kong law has advised us that judgment of U.S. courts will not be directly enforced in Hong Kong. There
are currently no treaties or other arrangements providing for reciprocal enforcement of foreign judgments between Hong Kong and the
U.S. However, the common law permits an action to be brought upon a foreign judgment. That is to say, a foreign judgment itself may
form the basis of a cause of action since the judgment may be regarded as creating a debt between the parties to it. In a common law action
for enforcement of a foreign judgment in Hong Kong, the enforcement is subject to various conditions, including but not limited to,
that the foreign judgment is a final judgment conclusive upon the merits of the claim, the judgment is for a liquidated amount in a civil
matter and not in respect of taxes, fines, penalties, or similar charges, the proceedings in which the judgment was obtained were not
contrary to natural justice, and the enforcement of the judgment is not contrary to public policy of Hong Kong. Such a judgment must
be for a fixed sum and must also come from a “competent” court as determined by the private international law rules applied
by the Hong Kong courts. The defenses that are available to a defendant in a common law action brought on the basis of a foreign
judgment include lack of jurisdiction, breach of natural justice, fraud, and contrary to public policy. However, a separate legal action
for debt must be commenced in Hong Kong in order to recover such debt from the judgment debtor.

<div align='center'>EXPENSES RELATED TO THE OFFERING</div>

Set forth below is an itemization
of the total expenses, we expect to incur in connection with this offering. With the exception of the registration fee payable to the
SEC, all amounts are estimates. The Selling Stockholder will not bear any portion of such expenses.

| Itemized expense             |     | Amount 
 (US$)  |           |
| SEC registration fee         |     |        |    442.31 |
| Legal fees and expenses      |     |        |    20,000 |
| Accounting fees and expenses |     |        |    23,500 |
| Printer costs and expenses   |     |