Company: KMRK
Filing Date: 2025-03-07
Form Type: DRS/A
Source: 0001213900-25-021451
Chunk: 201

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-03-07
Form: DRS/A
Chunk 201
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   |
| Weighted-average remaining lease term – operating                            |     |                  2 years |     | 2 years |   |
| Weighted average discount rate – operating                                   |     |                   5.500% |     |   5.125 | % |

The following is a maturity analysis of the annual undiscounted cash flows for lease liabilities as of March 31, 2024 and September 30, 2024:

|                                                  |     |     As of 
 March 31, 
      2024 |   |     |         As of 
 September 30, 
          2024 |   |
|:-------------------------------------------------|:----|----------:|:--|:----|--------------:|:--|
|                                                  |     |       US$ |   |     |           US$ |   |
|                                                  |     |  -Audited |   |     |    -Unaudited |   |
| Year ending March 31/Period ending September 30, |     |           |   |     |               |   |
| 2025                                             |     |   122,697 |   |     |       100,367 |   |
| 2026                                             |     |    92,022 |   |     |        92,646 |   |
| 2027                                             |     |    92,022 |   |     |        61,765 |   |
| 2028                                             |     |    15,337 |   |     |             — |   |
| Total undiscounted lease payments                |     |   322,078 |   |     |       254,778 |   |
| Less: future finance charges                     |     |   (22,992 | ) |     |       (16,360 | ) |
|                                                  |     |   299,086 |   |     |       238,418 |   |

F-36

K-TECH SOLUTIONS COMPANY LIMITED Notes to the unaudited INTERIM CONDENSED combined financial statements NOTE 7 — PROPERTY, PLANT AND EQUIPMENT, NET Property, plant and equipment consist of the following:

|                                                 |     |     As of 
 March 31, 
      2024 |   |     |         As of 
 September 30, 
          2024 |   |
|:------------------------------------------------|:----|----------:|:--|:----|--------------:|:--