Company: KII
Filing Date: 2025-09-18
Form Type: S-1
Source: 0001213900-25-088883
Chunk: 300

Company: K2 Capital Acquisition Corp
Filing Date: 2025-09-18
Form: S-1
Chunk 300
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 the registration statement, over the Internet at the SEC’s website at www.sec.gov. 190

K2 CAPITAL ACQUISITION CORPORATION INDEX TO FINANCIAL STATEMENTS

|                                                                                                                     |     | Page |
| Financial Statements of K2 Capital Acquisition Corporation:                                                         |     |      |
| Report of Independent Registered Public Accounting Firm                                                             |     | F-2  |
| Balance Sheet as of August 19, 2025                                                                                 |     | F-3  |
| Statement of Operations for the Period from August 1, 2025 (Inception) through August 19, 2025                      |     | F-4  |
| Statement of Changes in Shareholder’s Equity for the Period from August 1, 2025 (Inception) through August 19, 2025 |     | F-5  |
| Statement of Cash Flows for the Period from August 1, 2025 (Inception) through August 19, 2025                      |     | F-6  |
| Notes to Financial Statements                                                                                       |     | F-7  |

F-1 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Board of Directors and
Shareholder of K2 Capital Acquisition Corporation Opinion on the Financial Statements We have audited the accompanying balance sheet of K2 Capital Acquisition Corporation (the “Company”) as of August 19, 2025, and the related statements of operations, changes in shareholder’s equity and cash flows for the period from August 1, 2025 (inception) through August 19, 2025, and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of August 19, 2025, and the results of its operations and its cash flows for the period from August 1, 2025 (inception) through August 19, 2025, in conformity with accounting principles generally accepted in the United States of America. Basis for Opinion These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange