Company: KMRK
Filing Date: 2025-03-25
Form Type: DRS/A
Source: 0001013762-25-001825
Chunk: 201

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-03-25
Form: DRS/A
Chunk 201
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234,810 |   |     |     3,220,944 |   |
| Less: allowance for credit losses    |     |    (9,830 | ) |     |       (20,775 | ) |
| Accounts receivables, net            |     | 1,224,980 |   |     |     3,200,169 |   |

The following table presents the activities in the allowance for credit losses as of March 31, 2024 and September 30, 2024.

|                                    |     |     As of 
 March 31, 
      2024 |   |     |         As of 
 September 30, 
          2024 |
|:-----------------------------------|:----|----------:|:--|:----|--------------:|
|                                    |     |       US$ |   |     |           US$ |
|                                    |     |  -Audited |   |     |    -Unaudited |
| Balance at beginning,              |     |    11,402 |   |     |         9,897 |
| (Reversal)/addition                |     |    (1,609 | ) |     |        10,878 |
| Exchange difference in translation |     |        37 |   |     |             — |
| Balance at ending,                 |     |     9,830 |   |     |        20,775 |

For the financial years ended March 31, 2024 and for the six months ended September 30, 2024, the Company made provision for estimated credit losses. The Company has not experienced any significant bad debt write -offsof accounts receivable in the past.

F-34

K-TECH SOLUTIONS COMPANY LIMITED Notes to the unaudited INTERIM CONDENSED combined financial statements NOTE 5 — PREPAYMENTS, DEPOSITS AND OTHER RECEIVABLES

|                   |     |     As of 
 March 31, 
      2024 |     |         As of 
 September 30, 
          2024 |
|:------------------|:----|----------:|:----|--------------:|
|                   |     |       US$ |     |           US$ |
|                   |     |  -Audited |     |    -Unaudited |
| Utility deposits  |     |       383 |     |           386 |
| Prepayments       |     |