Company: KII
Filing Date: 2025-09-18
Form Type: S-1
Source: 0001213900-25-088883
Chunk: 154

Company: K2 Capital Acquisition Corp
Filing Date: 2025-09-18
Form: S-1
Chunk 154
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 an “emerging growth company,” we choose to rely on such exemptions we may not be required to, among other things: (1) provide an auditor’s attestation report on our system of internal controls over financial reporting pursuant to Section 404 of the Sarbanes -OxleyAct; (2) provide all of the compensation disclosure that may be required of non -emerginggrowth public companies under the Dodd -FrankWall Street Reform and Consumer Protection Act; (3) comply with any requirement that may be adopted by the PCAOB regarding mandatory audit firm rotation or a supplement to the auditor’s report providing additional information about the audit and the financial statements (auditor discussion and analysis); and (4) disclose certain executive compensation related items such as the correlation between executive compensation and performance and comparisons of the CEO’s compensation to median employee compensation. These exemptions will apply for a period of five years following the completion of our initial public offering or until we are no longer an “emerging growth company,” whichever is earlier. 99 PROPOSED BUSINESS Overview We are a newly incorporated blank check company incorporated as a Cayman Islands exempted company for the purpose of effecting a merger, share exchange, asset acquisition, share purchase, reorganization or similar business combination with one or more businesses or entities, which we refer to throughout this prospectus as our initial business combination. To date, our efforts have been limited to organizational activities and activities related to this offering. We have not selected any potential business combination target and we have not, nor has anyone on our behalf, initiated any substantive discussions, directly or indirectly, with any business combination target with respect to an initial business combination with us. Although we may pursue an acquisition opportunity in any business or industry, we intend to identify and complete an initial business combination with a target in an industry and in a process where we believe our management team, board of directors, and founders’ expertise will provide us with a competitive advantage. In particular, we intend to actively pursue opportunities in the emerging field of Physical AI, a rapidly developing sector at the intersection of advanced robotics, machine learning, sensor fusion, and biomechanical engineering. As autonomous systems become increasingly capable of interacting with the physical world in human -likeways, we believe humanoid robotics will play a transformative role across industries such as manufacturing, logistics, eldercare, domestic services, and hazardous environment operations. These systems represent a new class of intelligent machines that not only process information but also navigate and manipulate complex physical environments with dexterity and situational awareness. We believe