Company: MKLY
Filing Date: 2025-06-17
Form Type: DRS/A
Source: 0001213900-25-054874
Chunk: 296

Company: McKinley Acquisition Corp
Filing Date: 2025-06-17
Form: DRS/A
Chunk 296
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____________ (1)Includes an aggregate of up to 853,448 Class B ordinary shares, $0.0001 par value subject to forfeiture if the over -allotmentoption is not exercised in full or in part by the underwriters (Note 6). The accompanying notes are an integral part of these financial statements.

F-5

MCKINLEY ACQUISITION CORPORATION
STATEMENT OF CASH FLOWS
FOR THE PERIOD FROM MARCH 27, 2025 (INCEPTION) THROUGH APRIL 9, 2025

| Cash Flows from Operating Activities:                                   |     |   |         |   |
|:------------------------------------------------------------------------|:----|:--|--------:|:--|
| Net loss                                                                |     | $ | (11,786 | ) |
| Changes in operating assets and liabilities:                            |     |   |         |   |
| Prepaid expenses                                                        |     |   | (70,000 | ) |
| Accrued expenses                                                        |     |   |   4,280 |   |
| Accounts payable                                                        |     |   |   7,506 |   |
| Net cash used in operating activities                                   |     |   | (70,000 | ) |
| Cash Flows from Financing Activities:                                   |     |   |         |   |
| Proceeds from issuance of Class B ordinary shares                       |     |   |  25,000 |   |
| Proceeds from promissory note – related party                           |     |   |  45,000 |   |
| Net cash provided by financing activities                               |     |   |  70,000 |   |
| Net change in cash                                                      |     |   |       — |   |
| Cash – beginning of period                                              |     |   |       — |   |
| Cash – end of period                                                    |     | $ |       — |   |
| Supplemental disclosure of non-cash investing and financing activities: |     |   |         |   |
| Deferred offering included in accrued offering costs                    |     | $ |  18,372 |   |

The accompanying notes are an integral part of these financial statements.

F-6 MCKINLEY ACQUISITION CORPORATION
NOTES TO FINANCIAL STATEMENTS
APRIL 9, 2025 Note 1 — Organization and Business Operations McKinley Acquisition Corporation (the “Company”) was incorporated as a Cayman Islands exempted company