Company: KII
Filing Date: 2025-12-09
Form Type: S-1/A
Source: 0001213900-25-119587
Chunk: 150

Company: K2 Capital Acquisition Corp
Filing Date: 2025-12-09
Form: S-1/A
Chunk 150
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     |                  | (21,235 | ) |     |             |     (21,235 | ) |
| Total shareholder’s equity                                                                                                                                                                                                                             |     |                  |   3,765 |   |     |             |   1,312,165 |   |
| Total capitalization                                                                                                                                                                                                                                   |     | $                |  75,000 |   |     | $           | 101,439,465 |   |

____________ (1)Represents the value of 45 -dayover -allotmentoption from the date of this offering granted to the underwriters to purchase an aggregate of up to 1,500,000 additional units at the initial public offering price less the underwriting commissions. The over -allotmentoption is deemed to be a freestanding financial instrument indexed on the contingently redeemable shares and will be accounted for as a liability pursuant to ASC 480. (2)Upon the consummation of our initial business combination, we will provide our shareholders (but not our initial shareholders, officers, or directors) with the opportunity to redeem or sell their public shares, regardless of whether they abstain, vote for, or against, our initial business combination, for cash equal to their pro rata share of the aggregate amount then on deposit in the trust account as of two business days prior to the consummation of the initial business combination, including interest (which interests shall be net of taxes payable), subject to any limitations (including, but not limited to, cash requirements) created by the terms of the proposed business combination. (3)Assumes the full forfeiture of 642,857shares that are subject to forfeiture by the holders thereof depending on the extent to which the underwriters’ over -allotmentoption is exercised. The proceeds of the sale of such shares will not be deposited into the trust account, the shares will not be eligible for redemption from the trust account nor will they be eligible to vote upon the initial business combination. (4)Actual share amount is prior to any forfeiture of founder shares by the holders thereof (which depends on the extent to which the underwriters’ over -allotmentoption is exercised) and as adjusted share amount assumes no exercise of the underwriters’ over -allotmentoption.

96 MANAGEMENT’S DISCUSSION AND ANALYSIS OF
FINANCIAL CONDITION AND RESULTS OF OPERATIONS Overview We are a newly incorporated blank check company incorporated as a Cayman Islands exempted company on August 1, 2025