Company: MKLY
Filing Date: 2025-05-09
Form Type: DRS
Source: 0001213900-25-041164
Chunk: 300

Company: McKinley Acquisition Corp
Filing Date: 2025-05-09
Form: DRS
Chunk 300
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 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 Shares”), in exchange for a $25,000 payment (approximately $0.004 per share) from the Sponsor to cover certain expenses on behalf of the Company. Up to 853,448 of the founder shares are subject to complete or partial forfeiture by the Sponsor for no consideration depending on the extent to which the underwriters’ over -allotmentoption is exercised. As used herein, unless the context otherwise requires, “Founder Shares” shall be deemed to include the Public Shares issuable upon conversion