Company: MKLY
Filing Date: 2025-07-25
Form Type: S-1/A
Source: 0001213900-25-067524
Chunk: 310

Company: McKinley Acquisition Corp
Filing Date: 2025-07-25
Form: S-1/A
Chunk 310
---
 to the ordinary shares and matters of Cayman Islands law. In connection with this offering, Ellenoff, Grossman and Schole LLP, is acting as counsel to the underwriters. Experts The financial statements of McKinley Acquisition Corporation as of April 9, 2025 and for the period from March 27, 2025 (inception) through April 9, 2025, appearing in this prospectus have been audited by CBIZ CPAs P.C., independent registered public accounting firm, as set forth in their report thereon, which contains an explanatory paragraph related to substantial doubt about the ability of McKinley Acquisition Corporation to continue as a going concern as described in Note 1 to the financial statements, appearing elsewhere in this prospectus, and are included in reliance upon such report given on the authority of such firm as experts in accounting and auditing. Where You Can Find Additional Information We have filed with the SEC a registration statement on Form S -1under the Securities Act with respect to the securities we are offering by this prospectus. This prospectus does not contain all of the information included in the registration statement. For further information about us and our securities, you should refer to the registration statement and the exhibits and schedules filed with the registration statement. Whenever we make reference in this prospectus to any of our contracts, agreements or other documents, the references are materially complete but may not include a description of all aspects of such contracts, agreements or other documents, and you should refer to the exhibits attached to the registration statement for copies of the actual contract, agreement or other document. Upon completion of this offering, we will be subject to the information requirements of the Exchange Act and will file annual, quarterly and current event reports, proxy statements and other information with the SEC. You can read our SEC filings, including the registration statement, over the Internet at the SEC’s website at www.sec.gov. 199

McKinley Acquisition Corporation INDEX TO FINANCIAL STATEMENTS

|                                                                                                                   |     | Page |
| Financial Statements of McKinley Acquisition Corporation:                                                         |     |      |
| Report of Independent Registered Public Accounting Firm (PCAOB ID: 199)                                           |     | F-2  |
| Balance Sheet as of April 9, 2025                                                                                 |     | F-3  |
| Statement of Operations for the period from March 27, 2025 (inception) through April 9, 2025                      |     | F-4  |
| Statement of Changes in Share