Company: KMRK
Filing Date: 2025-07-16
Form Type: 424B4
Source: 0001213900-25-064537
Chunk: 178

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-07-16
Form: 424B4
Chunk 178
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 (191,332 | ) |
| Balance as of March 31, 2023                       |     |            19,500,000 |     | —      | * |     |      (3,855 | ) |     | 1,351,936 |   |     |     1,348,081 |   |
| Profit and total comprehensive income for the year |     |                       |     | —      |   |     |       4,366 |   |     |   928,529 |   |     |       932,895 |   |
| Balance as of March 31, 2024                       |     |            19,500,000 |     | —      | * |     |         511 |   |     | 2,280,465 |   |     |     2,280,976 |   |

____________ *Amount is immaterial and below US$1.00. The accompanying notes are an integral part of these combined financial statements.

F-5

K-TECH SOLUTIONS COMPANY LIMITED AND SUBSIDIARY
COMBINED STATEMENTS OF CASH FLOWS
(Currency expressed in United States Dollars (“US$”)

|                                                                                                |     | Year ended March 31, 
                 2023 |   |     |       2024 |   |
|:-----------------------------------------------------------------------------------------------|:----|---------------------:|:--|:----|-----------:|:--|
|                                                                                                |     |                  US$ |   |     |        US$ |   |
| Cash flows from operating activities:                                                          |     |                      |   |     |            |   |
| Net income                                                                                     |     |              247,471 |   |     |    928,529 |   |
| Adjustments to reconcile net income to net cash (used in)/generated from operating activities: |     |                      |   |     |            |   |
| Income tax expenses                                                                            |     |               15,327 |   |     |    144,647 |   |
| Depreciation of property, plant and equipment                                                  |     |               92,639 |   |     |    115,810 |   |
| Amortization of right-of-use assets                                                            |     |              133,411 |   |     |    182,543 |   |
| Interest income                                                                                |     |               (1,586 | ) |     |    (66,