Company: KMRK
Filing Date: 2025-09-02
Form Type: DRS
Source: 0001213900-25-082986
Chunk: 3

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-09-02
Form: DRS
Chunk 3
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, instead of the shares of KMT. References to the “Company,” “we,” “us,” and “our” in the prospectus are to K- Tech Solutions Company Limited, the BVI entity that issued the Class A Shares being offered. References to “KMT” is to the Hong Kong entity operating the design solution and trading of toy products business, which generated the revenue and profit stated in the combined financial statements included in this prospectus. Investors in our Class A Shares should be aware that they will not be purchasing equity interests in the operating subsidiary in Hong Kong directly, but rather are purchasing equity solely in K- Tech Solutions Company Limited, the BVI holding company, which directly owns all of the equity interests in the operating subsidiary in Hong Kong. See “ Risk Factors” beginning on page 14 of this prospectus for a discussion of risks facing the Company and the offering as a result of this structure. This prospectus incorporates by reference our annual report on Form 20–F for the fiscal year ended March 31, 2025 filed with the U. S. Securities and Exchange Commission (“SEC”) on August 15, 2025, including risk factors under “ Item 3. Key Information – D. Risk Factors.”

Our operations are
solely located in Hong Kong, a special administrative region of the People’s Republic of China (“China” or the
“PRC”), with its own governmental and legal system that is independent from mainland China, including having its own distinct
laws and regulations. As of the date of this prospectus, we are not subject to the PRC government’s direct influence or discretion
over the manner in which we conduct our business activities outside of the PRC. However, due to long-arm provisions under the current
PRC laws and regulations, there remains regulatory uncertainty with respect to the implementation and interpretation of laws in China.
However, because our operations are primarily located in Hong Kong, we are still subject to certain legal and operational risks associated
with our operating subsidiary, KMT, based in Hong Kong. Additionally, the legal and operational risks associated with operating in
mainland China may also apply to our operations in Hong Kong, and we face the risks and uncertainties associated with interpretation
and the application of the complex and evolving PRC laws and regulations and as to whether and how the recent PRC government statements
and regulatory developments, such as those relating to data and cyberspace security, and anti-monopoly concerns would be applicable to
KMT, given the