XML 59 R43.htm IDEA: XBRL DOCUMENT
v3.26.1

Leases (Tables) | 12 Months Ended
--- | ---
Mar. 31, 2026
Leases [Abstract] |
Schedule of Lease Expenses and Other Information | For purposes of calculating lease liabilities for such leases, the Company have consolidated lease and non-lease components.
|  | Year ended March 31, |
|  | 2026 |  |  | 2025 |
|  | US$ |  |  | US$ |
Operating lease expenses: |  |  |  |  |  |
Amortization of right-of-use assets |  |  | 171,543 |  |  |  | 157,428 |
Accretion of lease liabilities |  |  | 12,780 |  |  |  | 15,870 |
Total operating lease expense |  |  | 184,323 |  |  |  | 173,298 |
|  | As of March 31, |
|  | 2026 |  |  | 2025 |
|  | US$ |  |  | US$ |
Operating lease expenses: |  |  |  |  |  |
Short term lease expenses |  |  | 143,880 |  |  |  | 129,069 |
Total operating lease expenses |  |  | 184,323 |  |  |  | 173,298 |
|  |  | 328,203 |  |  |  | 302,367 |
|  | Year ended March 31, |
|  | 2026 |  |  | 2025 |
|  | US$ |  |  | US$ |
Cash paid for amounts included in the measurement of lease liabilities: |  |  |  |  |  |
Operating cash flows used in operating lease |  |  | 186,958 |  |  |  | 170,912 |
Right-of-use assets obtained in exchange for new operating lease liabilities |  |  | - |  |  |  | 180,208 |
Weighted-average remaining lease term – operating |  |  | 2 years |  |  |  | 2 years |
Weighted average discount rate – operating |  |  | 5.625 | % |  |  | 5.625 | %
Schedule of Components of Operating Lease | The components of operating lease are as follows:
|  | As of March 31, |
|  | 2026 |  |  | 2025 |
|  | US$ |  |  | US$ |
Right-of-use assets: |  |  |  |  |  |
At the beginning of the year |  |  | 328,203 |  |  |  | 302,367 |
Additions |  |  | - |  |  |  | 180,208 |
Amortization for the year |  |  | (171,543 | ) |  |  | (157,428 | )
Exchange adjustments |  |  | (2,832 | ) |  |  | 3,056 |
At the end of the year |  |  | 153,828 |  |  |  | 328,203 |
|  | As of March 31, |
|  | 2026 |  |  | 2025 |
|  | US$ |  |  | US$ |
Lease liabilities: |  |  |  |  |  |
At the beginning of the year |  |  | 327,283 |  |  |  | 299,086 |
New lease for the year |  |  | - |  |  |  | 180,208 |
Repayments of principal portion of lease liabilities |  |  | (174,178 | ) |  |  | (155,042 | )
Exchange adjustments |  |  | (2,810 | ) |  |  | 3,031 |
At the end of the year |  |  | 150,295 |  |  |  | 327,283 |
|  | As of March 31, |
|  | 2026 |  |  | 2025 |
|  | US$ |  |  | US$ |
Lease liabilities are classified as: |  |  |  |  |  |
Current liabilities |  |  | 135,073 |  |  |  | 175,315 |
Non-current liabilities |  |  | 15,222 |  |  |  | 151,968 |
|  |  | 150,295 |  |  |  | 327,283 |
Schedule of Maturity of Leases Liabilities | The following is a maturity analysis of the annual undiscounted cash flows for lease liabilities as of March 31, 2025 and 2026:
|  | As of March 31, |
|  | 2026 |  |  | 2025 |
|  | US$ |  |  | US$ |
Year ending March 31, |  |  |  |  |  |
2026 |  |  | - |  |  |  | 188,178 |
2027 |  |  | 139,005 |  |  |  | 140,552 |
2028 |  |  | 15,317 |  |  |  | 15,488 |
Total undiscounted lease payments |  |  | 154,322 |  |  |  | 344,218 |
Less: future finance charges |  |  | (4,027 | ) |  |  | (16,935 | )
|  |  | 150,295 |  |  |  | 327,283 |

X
- Definition The tabular disclosure of components of operating lease. + References No definition available. + Details
Name: | kmrk_ScheduleOfComponentsOfOperatingLeaseTableTextBlock
Namespace Prefix: | kmrk_
Data Type: | dtr:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478964/842-20-50-4 + Details
Name: | us-gaap_LeaseCostTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_LeasesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478964/842-20-50-6 + Details
Name: | us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration