Company: KII
Filing Date: 2025-12-10
Form Type: S-1/A
Source: 0001213900-25-120023
Chunk: 305

Company: K2 Capital Acquisition Corp
Filing Date: 2025-12-10
Form: S-1/A
Chunk 305
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| General and administrative expenses                                       |     | $ |    21,235 |   |
| Net loss                                                                  |     | $ |   (21,235 | ) |
| Basic and diluted weighted average Class B ordinary shares outstanding(1) |     |   | 4,285,714 |   |
| Basic and diluted net loss per share                                      |     | $ |     (0.00 | ) |

____________ (1)Excludes an aggregate of 642,857 Class B ordinary shares subject to forfeiture if the over -allotmentoption is not exercised in full or in part by the underwriter (see Note 7). The accompanying notes are an integral part of these financial statements.

F-4

K2 CAPITAL ACQUISITION CORPORATION
STATEMENT OF CHANGES IN SHAREHOLDER’S EQUITY
For the Period from August 1, 2025 (Inception) through August 19, 2025

| Balance as of August 1, 2025 (inception)     |     |         Class B 
 Ordinary shares 
          Shares 
               — |     | Amount |   — |     | Additional 
 Paid-In    
 Capital    |      — |     | Accumulated 
 Deficit     | —       |   |     | Shareholder’s 
 Equity        |       — |   |
|:---------------------------------------------|:----|----------------:|:----|:-------|----:|:----|:-----------|-------:|:----|:------------|:--------|:--|:----|:--------------|--------:|:--|
| Class B ordinary shares issued to Sponsor(1) |     |       4,928,571 |     |        | 493 |     |            | 24,507 |     |             | —       |   |     |               |  25,000 |   |
| Net loss                                     |     |               — |     |        |   — |     |            |      — |     |             | (21,235 | ) |     |               | (21,235 | ) |
| Balance as of August 19, 2025                |     |       4,928,571 |     | $      | 493 |     | $          | 24,507 |     | $           | (21,235 | ) |     | $             |   3,765 |   |

____________ (1)Includes an aggregate of 642,857 Class B