Company: MKLY
Filing Date: 2025-11-13
Form Type: 10-Q
Source: 0001213900-25-109976
Chunk: 17

Company: McKinley Acquisition Corp
Filing Date: 2025-11-13
Form: 10-Q
Item: Part I, Item 1
Chunk 17
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 UNAUDITED CONDENSED FINANCIAL STATEMENTS SEPTEMBER 30, 2025 Net Income per Ordinary Share The Company complies with accounting and disclosure requirements of ASC 260, “Earnings Per Share.” The Company has two classes of shares, which are referred to as redeemable Class A ordinary shares and non-redeemable Class A and Class B ordinary shares. Income and losses are shared pro rata between the two classes of shares. Net income per ordinary share is calculated by dividing the net income by the weighted average ordinary shares outstanding for the respective period. Diluted net income per share attributable to ordinary shareholders adjusts the basic net income per share attributable to ordinary shareholders and the weighted-average ordinary shares outstanding for the potentially dilutive impact of outstanding warrants. However, because the warrants are anti-dilutive, they have been excluded from the calculation of diluted income per ordinary share for the periods presented.          For the period from      For the Three Months Ended   March 27, 2025 (inception) through      September 30, 2025   September 30, 2025      Redeemable Class A ordinary shares   Non-redeemable Class A & Class B ordinary shares   Redeemable Class A ordinary shares   Non-redeemable Class A & Class B ordinary shares   Basic net income per ordinary share                  Numerator:                  Allocation of net income  $353,885   $248,542   $228,487   $310,519    Denominator:                      Basic weighted average shares outstanding   9,040,761    6,349,527    4,424,202    6,012,571    Basic net income per ordinary share  $0.04   $0.04   $0.05   $0.05             For the period from      For the Three Months Ended   March 27, 2025 (inception) through      September 30, 2025   September 30, 2025      Redeemable Class A ordinary shares   Non-redeemable Class A & Class B ordinary shares   Redeemable Class A ordinary shares   Non-redeemable Class A & Class B ordinary shares   Diluted