Having Very Good perfomance with Windwos 10 but worst perfomance on Kali KDE (with some Softwares like DIscover,Firefox etc)
intel core m-5y10c
4gb Ram
Intel HD Graphics 5300
64GB SD Card with 17mb write speed and 20 to 25 mb read speed (almost equal to my Hard Drive in terms of speed)
Note: Iam using Windows 10 on SSD with 80 mb write speed and 499 mb read speed.

You may think that i am using KDE on a SD card and comparing it to the Windows 10 on SSD, but the porblem is that I am facing Issue with Firefox with 100 percent CPU usage boht on my Windwos 10 machine and Kali KDE machine but windows 10 manages to give decent perfomance while Kali Linux KDE Plasma hangs,stucks which fraustrating.

When I use Konqueror the perfomance is almost 200% percent Good. I think Firefox ESR is not Tuned with KDE Plasma Becuse I have used Kali XFCE Desktop with no issue.

Please Help me I think that I have Enough Specs and it is a Software Issue which Needs little bit Tuning so Please guide me.

The sdcard is still the bottleneck, even more so if you are utilizing swap on the slow device, and is likely why you are seeing the UI freeze. Sdcards are terrible for situations where there are many writes and reads at the same time - like an operating system.

I'd suggest a more normal distro that is designed to be run from a disk as opposed to a niche, specialized one, and maybe consider a USB thumb drive, especially if you have USB 3. It will be a MUCH better experience.

I have run normal Plasma distros on sdcards on lowly Atom 3770 2-in-1 (2Gb ram) devices as well as similarly spec'd Chromebooks, and they do work OK-ish. The tendency to hit swap is a killer here, so adjusting the swappiness value can help alleviate the freezes by reducing the early swap usage.. USB sticks will be a more pleasant experience, outside of the thing sticking out of the device, unless you use a low profile one.