Company: KII
Filing Date: 2025-09-18
Form Type: S-1
Source: 0001213900-25-088883
Chunk: 95

Company: K2 Capital Acquisition Corp
Filing Date: 2025-09-18
Form: S-1
Chunk 95
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 any redemptions of our Class A ordinary shares (or other shares into which such Class A ordinary shares may be converted) in connection with our initial business combination or otherwise would be payable by us and not by the redeeming holder. The imposition of the Excise Tax on us as a result of redemptions by us could, however, reduce the amount of cash available to the target business in connection with our initial business combination, which could cause investors in our securities who do not redeem or the other shareholders of the combined company to economically bear the impact of such Excise Tax. However, we will not use the proceeds placed in the trust account, or the interest earned on the proceeds placed in the trust account, to pay for possible excise tax or any other fees or taxes that may be levied on the Company on any redemptions or share buybacks by the Company pursuant to any current, pending or further rules or laws, including without limitation any Excise Tax, prior to release of such funds from the trust account following our initial business combination. If we effect our initial business combination with a company with operations or opportunities outside of the United States, we would be subject to a variety of additional risks that may negatively impact our operations. If we effect our initial business combination with a company with operations or opportunities outside of the United States, we would be subject to any special considerations or risks associated with companies operating in an international setting, including any of the following: •higher costs and difficulties inherent in managing cross -borderbusiness operations and complying with different commercial and legal requirements of overseas markets; •rules and regulations regarding currency redemption; •complex corporate withholding taxes on individuals; •laws governing the manner in which future business combinations may be effected; •tariffs and trade barriers; •regulations related to customs and import/export matters; 63 •longer payment cycles and challenges in collecting accounts receivable; •tax issues, including but not limited to tax law changes and variations in tax laws as compared to the United States; •currency fluctuations and exchange controls; •rates of inflation; •cultural and language differences; •employment regulations; •crime, strikes, riots, civil disturbances, terrorist attacks, natural disasters and wars; •deterioration of political relations with the United States; and •government appropriations of assets. We may not be able to adequately address these additional risks. If we were unable to do so, our operations might suffer, which may adversely impact our results of operations and financial condition. We may issue notes or other debt