Because this is a specific 4K WEB-DL rip, you need a "non-HI" (Non-Hearing Impaired) or "HI" file that matches the frame rate of web releases (usually 23.976 fps).
Use the 'H' key to delay the subtitles or the 'G' key to speed them up (50ms increments). subtitle The.Kings.Man.2021.2160p.WEB-DL.x265.1...
Use 'F1' to decrease delay and 'F2' to increase it. Because this is a specific 4K WEB-DL rip,
If the dialogue doesn't line up with the audio, you can manually adjust the timing on the fly: subtitle The.Kings.Man.2021.2160p.WEB-DL.x265.1...