Company: KMRK
Filing Date: 2025-09-24
Form Type: 424B3
Source: 0001213900-25-091102
Chunk: 16

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-09-24
Form: 424B3
Chunk 16
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 result of
the Acting in Concert Agreement, our Controlling Shareholders hold a majority of the voting power of KTech and we are a controlled company
under the Nasdaq Capital Market corporate governance rules. For more details, see “Corporate History and Structure.”

<div align='center'>3

Transfers of Cash to and from Our Subsidiary</div>

On March 31, 2023,
KMT paid a dividend of HK$1,500,000 (equivalent to approximately US$191,352) to the Controlling Shareholders. KMT may continue to declare
or pay dividends in the foreseeable future. Any future determination related to our dividend policy will be made at the discretion of
our board of directors (the “Board”) after considering our financial condition, results of operations, capital requirements,
contractual requirements, business prospects and other factors the Board deems relevant, and subject to the restrictions contained in
any future financing instruments.

We are permitted
under the laws of BVI to provide funding to our operating subsidiary in Hong Kong through loans and/or capital contributions without
restriction on the amount of the funds loaned or contributed.

BVI.
Subject to the BCA and our Memorandum and Articles of Association, our Board may authorize and declare a dividend
to shareholders at such time and in such amount as they think fit if they are satisfied, on reasonable grounds, that immediately following
the dividend the value of our assets will exceed our liabilities and we will be able to pay our debts as they become due. There is no
further BVI statutory restriction on the amount of funds which may be distributed by us as dividends.

Hong Kong. Under Hong Kong law, a Hong Kong company may only make a distribution out of profits
available for distribution. There are no restrictions or limitations under the laws of Hong Kong imposed on the conversion of
HK dollars into foreign currencies and the remittance of currencies out of Hong Kong, nor is there any restriction on foreign
exchange to transfer cash between the Company and its subsidiary, across borders and to U.S. investors, nor are there any
restrictions or limitations on distributing earnings from our business and subsidiary to the Company and U.S. investors.

For
more information, see “Dividend Policy,” “Risk Factors” and “Consolidated and Combined Statements of Shareholders’ Equity” in the audited financial statements as of and for the years ended March 31,
2025, 2024 and 2023 in our FY2025 Annual Report