Company: KII
Filing Date: 2025-09-18
Form Type: S-1
Source: 0001213900-25-088883
Chunk: 304

Company: K2 Capital Acquisition Corp
Filing Date: 2025-09-18
Form: S-1
Chunk 304
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     |   |       — |   |
| Cash, beginning of the period                                                                   |     |   |       — |   |
| Cash, end of the period                                                                         |     | $ |       — |   |
| Supplemental disclosure of cash flow information:                                               |     |   |         |   |
| Deferred offering costs paid by Sponsor in exchange for the issuance of Class B ordinary shares |     | $ |  25,000 |   |
| Prepaid services advanced by Sponsor                                                            |     | $ |  50,000 |   |

The accompanying notes are an integral part of these financial statements.

F-6 K2 CAPITAL ACQUISITION CORPORATION
NOTES TO FINANCIAL STATEMENTS
August 19, 2025 NOTE 1 — DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS K2 Capital Acquisition Corporation (the “Company”) is a blank check company incorporated as a Cayman Islands exempted company on August 1, 2025. The Company was incorporated for the purpose of effecting a merger, share exchange, asset acquisition, share purchase, reorganization or similar business combination with one or more businesses (the “Business Combination”). The Company is not limited to a particular industry or geographic region for purposes of consummating a Business Combination. The Company is an early -stageand emerging growth company; and, as such, the Company is subject to all of the risks associated with early -stageand emerging growth companies. As of August 19, 2025, the Company had not commenced any operations. All activity for the period from August 1, 2025 (inception) through August 19, 2025 relates to the Company’s formation and the proposed initial public offering (“Proposed Public Offering”), which is described below. The Company will not generate any operating revenues until after the completion of an initial Business Combination, at the earliest. The Company will generate non -operatingincome in the form of interest income from the proceeds derived from the Proposed Public Offering. The Company has selected December 31 as its fiscal year end. The Company’s ability to commence operations is contingent upon obtaining adequate financial resources through a Proposed Public Offering of 10,000,000 units (or 11,500,000 units if the underwriters’ over -allotmentoption is exercised in full) (the “Units” and, with respect to the Class A ordinary shares (as defined below) included in the Units being offered, the “Public Shares”) at $10.