Company: KII
Filing Date: 2025-12-10
Form Type: S-1/A
Source: 0001213900-25-120023
Chunk: 303

Company: K2 Capital Acquisition Corp
Filing Date: 2025-12-10
Form: S-1/A
Chunk 303
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 authority of said 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 of which this prospectus forms a part 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. 192

K2 CAPITAL ACQUISITION CORPORATION INDEX TO FINANCIAL STATEMENTS

|                                                                                                                     |     | Page |
| Financial Statements of K2 Capital Acquisition Corporation:                                                         |     |      |
| Report of Independent Registered Public Accounting Firm                                                             |     | F-2  |
| Balance Sheet as of August 19, 2025                                                                                 |     | F-3  |
| Statement of Operations for the Period from August 1, 2025 (Inception) through August 19, 2025                      |     | F-4  |
| Statement of Changes in Shareholder’s Equity for the Period from August 1, 2025 (Inception) through August 19, 2025 |     | F-5  |
| Statement of Cash Flows for the Period from August 1, 2025 (Inception) through August 19, 2025                      |     | F-6  |
| Notes to Financial Statements                                                                                       |     | F-7  |

F-1 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Board of Directors and
Shareholder of K2 Capital Acquisition Corporation Opinion on the Financial Statements We have audited the accompanying balance sheet of K2 Capital Acquisition Corporation (the “Company”) as of August 19, 2025, and the related statements of operations, changes in