Company: KII
Filing Date: 2025-12-09
Form Type: S-1/A
Source: 0001213900-25-119587
Chunk: 324

Company: K2 Capital Acquisition Corp
Filing Date: 2025-12-09
Form: S-1/A
Chunk 324
---
 |
|:------------------------|:----|:------------|-------:|
| Prepaid expenses        |     | $           | 50,000 |
| Deferred offering costs |     | $           | 25,000 |
| Total assets            |     | $           | 75,000 |

F-16

K2 CAPITAL ACQUISITION CORPORATION
NOTES TO FINANCIAL STATEMENTS
December 8, 2025 NOTE 8 — SEGMENT INFORMATION (cont.)

|                                     |     | For the     
 Period from 
 August 1,   
 2025        
 (Inception) 
 through     
 December 8, 
 2025        |        |
|:------------------------------------|:----|:------------|-------:|
| General and administrative expenses |     | $           | 21,235 |

General and administrative expenses are reviewed and monitored by the CODM to manage and forecast cash to ensure enough capital is available to complete a Proposed Public Offering and eventually a Business Combination within the business combination period. The CODM also reviews general and administrative expenses to manage, maintain and enforce all contractual agreements to ensure costs are aligned with all agreements and budget. General and administrative expenses, as reported on the statement of operations, are the significant segment expenses provided to the CODM on a regular basis. NOTE 9 — SUBSEQUENT EVENTS The Company evaluated subsequent events and transactions that occurred after the balance sheet date through the date that the financial statements were issued. Based upon this review, except as noted below, the Company did not identify any other subsequent events that would have required adjustment or disclosure in the financial statements. On August 21, 2025, the Sponsor has agreed to loan the Company an aggregate of up to $300,000 to be used for a portion of the expenses of the Proposed Public Offering. The loan is non -interestbearing, unsecured and due at the earlier of May 31, 2026 or the closing of the Proposed Public Offering. The loan will be repaid out of the $489,300 of offering proceeds that has been allocated to the payment of offering expenses.

F-17 10,000,000 Units K2 Capital Acquisition Corporation ––––––––––––––––––––––––––––––––––––––– PRELIMINARY PROSPECTUS ––––––––––––––––––––––––––––––––––––––– , 2025 Sole Book-Running Manager D. Boral Capital LLC Until, 2025