Company: MKLY
Filing Date: 2025-07-25
Form Type: S-1/A
Source: 0001213900-25-067524
Chunk: 325

Company: McKinley Acquisition Corp
Filing Date: 2025-07-25
Form: S-1/A
Chunk 325
---
 Company only has one reportable segment. The CODM assesses performance for the single segment and decides how to allocate resources based on net income or loss that also is reported on the statement of operations as net income or loss. The measure of segment assets is reported on the balance sheet as total assets. When evaluating the Company’s performance and making key decisions regarding resource allocation, the CODM reviews several key metrics included in net income or loss and total assets, which include the following:

|                         |     | April 9, 
 2025     |        |
|:------------------------|:----|:---------|-------:|
| Deferred offering costs |     | $        | 18,372 |

|                                                |     | For the        
 Period from    
 March 27, 2025 
 (Inception)    
 through        
 April 9,       
 2025           |         |   |
|:-----------------------------------------------|:----|:---------------|--------:|:--|
| Formation, general and administrative expenses |     | $              |  11,786 |   |
| Net Loss                                       |     | $              | (11,786 | ) |

The CODM reviews formation, general and administrative expenses to manage and forecast cash to ensure enough capital is available to complete a business combination or similar transaction within the business combination period. The CODM also reviews formation, general and administrative expenses to manage, maintain and enforce all contractual agreements to ensure costs are aligned with all agreements and budget. Formation, general and administrative expenses, as reported on the statement of operations, are the significant segment information provided to the CODM on a regular basis. All other segment items included in net income or loss are reported on the statement of operations and described within their respective disclosures. The CODM reviews the position of total assets available with the company to assess if the Company has sufficient resources available to discharge its liabilities. The CODM is provided with details of cash and liquid resources available with the Company. Additionally, the CODM regularly reviews the status of deferred costs incurred to assess if these are in line with the planned use of proceeds to be raised from the public offering.

F-13 MCKINLEY ACQUISITION CORPORATION
NOTES TO FINANCIAL STATEMENTS
APRIL 9, 2025 Note 6 — Related Party Transactions Founder Shares On April 9, 2025, the Company issued an aggregate of 6,543,103 Class B ordinary shares, $0.0001 par value (the “Founder