Company: KII
Filing Date: 2025-12-09
Form Type: S-1/A
Source: 0001213900-25-119587
Chunk: 303

Company: K2 Capital Acquisition Corp
Filing Date: 2025-12-09
Form: S-1/A
Chunk 303
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 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 December 8, 2025                                                                                 |     | F-3  |
| Statement of Operations for the Period from August 1, 2025 (Inception) through December 8, 2025                      |     | F-4  |
| Statement of Changes in Shareholder’s Equity for the Period from August 1, 2025 (Inception) through December 8, 2025 |     | F-5  |
| Statement of Cash Flows for the Period from August 1, 2025 (Inception) through December 8, 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 December 8, 2025, and the related statements of operations, changes in shareholder’s equity and cash flows for the period from August 1, 2025 (inception) through December 8, 2025, and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 8, 2025, and the results of its operations and its cash flows for the period from August 1, 2025 (inception) through December 8,