Company: KII
Filing Date: 2025-12-10
Form Type: S-1/A
Source: 0001213900-25-120023
Chunk: 318

Company: K2 Capital Acquisition Corp
Filing Date: 2025-12-10
Form: S-1/A
Chunk 318
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 loss. The ASU requires that a public entity disclose the title and position of the CODM and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources. Public entities will be required to provide all annual disclosures currently required by Topic 280 in interim periods, and entities with a single reportable segment are required to provide all the disclosures required by the amendments in this ASU and existing segment disclosures in Topic 280. This ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. The Company adopted ASU 2023 -07on August 1, 2025, inception. Management does not believe that any recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s financial statements. NOTE 3 — PROPOSED PUBLIC OFFERING Pursuant to the Proposed Public Offering, the Company intends to offer for sale 10,000,000 Units (or 11,500,000 Units if the underwriters’ option to purchase additional Units is exercised in full) at a purchase price of $10.00 per Unit. Each Unit will consist of one Class A ordinary share and one Right entitling the holder to receive one -fifth(1/5) of one Class A share, so the holder must hold Rights in multiples of 8 in order to receive shares for all of their Rights upon closing of a Business Combination (“Right”). NOTE 4 — PRIVATE PLACEMENT The Sponsor has agreed to purchase an aggregate of 303,125 Private Placement Units of the Company for an aggregate purchase price of $2,425,000 (whether or not the underwriters’ over -allotmentoption is exercised in full). Among the 303,125 Private Placement Units to be purchased by the Sponsor, 140,625 Private Placement Units would be purchased indirectly by the Sponsor’s managing member and 162,500 Private Placement Units would be purchased indirectly by the Sponsor’s non -managingmembers. The Private Placement Units are identical to the units sold in this offering, subject to certain limited exceptions. Each Private Placement Unit consists of one private Class A ordinary share, and one private placement Right to receive one -fifth(1/5) of a Class A ordinary share upon the consummation of an initial Business Combination. The Private Placement Units shall be subject