Company: KMRK
Filing Date: 2025-09-24
Form Type: 424B3
Source: 0001213900-25-091102
Chunk: 106

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-09-24
Form: 424B3
Chunk 106
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 of Association on the
rights of non-resident or foreign shareholders to hold or exercise voting rights on our shares. In addition, there are no provisions
in our Memorandum and Articles of Association governing the ownership threshold above which shareholder ownership must be disclosed.

<div align='center'>57

MATERIAL TAX CONSIDERATIONS</div>

For a description of our taxation, please read “Item 10. Additional
Information — E. Taxation” in our FY2025 Annual Report, which is incorporated by reference into this prospectus. There have
been no material changes or developments to our taxation since the filing of our FY2025 Annual Report, except as otherwise set forth in
this prospectus.

<div align='center'>ENFORCEABILITY OF CIVIL LIABILITIES</div>

We are incorporated
under the laws of the BVI. Currently, substantially all of our assets and operations are located outside the U.S. Service of
process by the investors upon us, and upon our directors and officers who are nationals and residents outside of the U.S., may be difficult
to effect within the U.S. Furthermore, because substantially all of our assets and assets of our directors and officers are located
outside the U.S., it may be difficult for investors to enforce any judgment obtained in the U.S. courts against us or any of our
directors and officers.

| Name               |     | Position                             |     | Nationality |     | Residence |
| Kwok Yiu Keung     |     | Director and Chief Executive Officer |     | Chinese     |     | Hong Kong |
| Kwok Yiu Wah       |     | Chairman and Chief Financial Officer |     | Chinese     |     | Hong Kong |
| Hui Suk Man        |     | Director and Chief Operating Officer |     | Chinese     |     | Hong Kong |
| Yung Hoi Tin       |     | Chief Technology Officer             |     | Chinese     |     | Hong Kong |
| Kwok Tsz Him       |     | Director                             |     | Chinese     |     | Hong Kong |
| Ho Shing Hei Dodge |     | Independent Director                 |     | Chinese     |     | Hong Kong |
| Lee Chun Man       |     | Independent Director                 |     | Chinese     |     | Hong Kong |
| Ip Hok To          |     | Independent Director                 |     | Chinese     |     | Hong Kong |

We have appointed
Cogency Global Inc. as our agent to receive service of process in any action against