Company: MKLY
Filing Date: 2025-07-25
Form Type: S-1/A
Source: 0001213900-25-067524
Chunk: 178

Company: McKinley Acquisition Corp
Filing Date: 2025-07-25
Form: S-1/A
Chunk 178
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 in the economic disposition of the securities by any person for a period of 180 days from the commencement of sales of this offering except to any underwriter and selected dealer participating in the offering and their officers, partners, registered persons or affiliates. Acquisition Process We believe rigorous due diligence is fundamental to identifying and executing a successful business combination — particularly in progressive, innovation -drivenindustries where emerging companies may face both rapid growth and evolving challenges. Our approach to evaluating potential targets will be comprehensive, disciplined, and data -driven, leveraging the collective expertise of our management team and board of directors. We are committed to maintaining an active deal pipeline. This pipeline will include: 1) initial screening on 150 target companies, 2) having preliminary discussions with 50 target companies, 3) facilitating significant due diligence on 10 -15target companies, and 4) having advanced negotiations with 2 -3target companies.

118 Our due diligence process may include, but is not limited to: •In -depthmanagement presentations and interviews with key executives and team members; •Analysis of historical and projected financial statements; •Comprehensive review of corporate documentation and legal structure; •Market research and competitive positioning analysis; •Consultations with third -partyindustry experts, customers, and suppliers; •Site visits and operational reviews, where applicable; •Evaluation of environmental, social, and governance (ESG) factors; •Assessment of organizational readiness for public markets, including internal controls and reporting infrastructure. Our team brings decades of experience sourcing, analyzing, and structuring transactions in progressive growth industries. This experience provides a strong foundation to evaluate both the qualitative and quantitative aspects of potential targets, assess the alignment between business fundamentals and public market expectations, and determine a company’s intrinsic value and growth potential. We anticipate that in many cases we will already have a working knowledge of the target’s industry dynamics, customer base, and competitive positioning — enabling us to evaluate opportunities efficiently and with conviction. Upon identifying a suitable target, we will proceed to negotiate transaction terms, conduct confirmatory due diligence, and structure a business combination that aligns the interests of all stakeholders. Initial Business Combination Nasdaq rules require that we must complete one or more business combinations having an aggregate fair market value of at least 80% of the value of the assets held in the trust account (excluding the contingent, deferred underwriting commissions and taxes payable on the interest earned on the trust account). Our board of directors will make the determination as to the fair market value of our initial business combination.