Company: KII
Filing Date: 2025-09-18
Form Type: S-1
Source: 0001213900-25-088883
Chunk: 138

Company: K2 Capital Acquisition Corp
Filing Date: 2025-09-18
Form: S-1
Chunk 138
---
 growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accountant standards used. Additionally, we are a “smaller reporting company” as defined in Item 10(f)(1) of Regulation S -K. Smaller reporting companies may take advantage of certain reduced disclosure obligations, including, among other things, providing only two years of audited financial statements. We will remain a smaller reporting company until the last day of the fiscal year in which (1) the aggregate worldwide market value of our Class A ordinary shares held by non -affiliatesequaled or exceeded $250.0 million as of the end of the prior June 30 th, and (2) our annual revenues equaled or exceeded $100.0 million during such completed fiscal year or the aggregate worldwide market value of our Class A ordinary shares held by non -affiliatesequaled or exceeded $700.0 million as of the prior June 30 th. 86

USE OF PROCEEDS We are offering 10,000,000 units at an offering price of $10.00 per unit. We estimate that the net proceeds of this offering together with the funds we will receive from the sale of the private placement units and restricted Class A shares will be used as set forth in the following table.

| Gross Proceeds                                                                     |     | Without    
 Option to  
 Purchase   
 Additional 
 Units      |             |   |     | Option to  
 Purchase   
 Additional 
 Units      
 Exercised  
 in Full    |             |   |
|:-----------------------------------------------------------------------------------|:----|:-----------|------------:|:--|:----|:-----------|------------:|:--|
| Gross proceeds from units offered to public(1)                                     |     | $          | 100,000,000 |   |     | $          | 115,000,000 |   |
| Gross proceeds from private placement securities offered in the private placements |     | $          |   2,350,000 |   |     | $          |   2,425,000 |   |
| Total gross proceeds                                                               |     | $          | 102,350,000 |   |     | $          | 117,425,000 |   |
| Estimated offering expenses(2)                                                     |     |            |             |   |     |            |             |   |
| Underwriting commissions(3)                                                        |     | $          |     500,000 |   |     | $