Item 8.01. Other Events As previously disclosed on a Current Report on Form 8-K dated February 3, 2026, on January 30, 2026, K2 Capital Acquisition Corp. (the “Company”) consummated the IPO of 13,800,000 units (the “Units”).…
Filed Feb 5, 2026Accepted Feb 5, 2026, 5:15 PM ESTCIK 2086524Accession 0001213900-26-012853
We are a newly organized blank check company incorporated as a Cayman Islands exempted company on August 1, 2025 for the purpose of effecting a merger, amalgamation, share exchange, asset acquisition, share purchase, reorganization or similar business combination with one or more businesses, 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.
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Item 8.01Item 8.01 - Other Events
Item 8.01. Other Events
As previously disclosed on a Current Report on
Form 8-K dated February 3, 2026, on January 30, 2026, K2 Capital Acquisition Corp. (the “Company”) consummated the IPO of
13,800,000 units (the “Units”). Each Unit consists of one Class A ordinary share (“Ordinary Share”) and one-fifth
(1/5) of one right (“Right”) to receive one Ordinary Share upon the consummation of an initial business combination. The Units
were sold at an offering price of $10.00 per Unit, generating gross proceeds of $138,000,000.
As of January 30, 2026, a total of $138,000,000 of the proceeds from
the IPO and the private placement with K2 Capital Sponsor LLC, the Company’s sponsor,
consummated simultaneously with the closing of the IPO, were deposited in a trust account established for the benefit of the Company’s
public shareholders.
An audited balance sheet as of January 30, 2026
reflecting receipt of the proceeds upon consummation of the IPO and the private placement is included with this report as Exhibit 99.1
Item 9.01. Financial Statements and Exhibits.
Exhibit No. Description
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99.1 Balance Sheet dated January 30, 2026
104 Cover Page Interactive Data File (embedded within the Inline XBRL document).
Exhibit 99.1
K2 CAPITAL ACQUISITION CORPORATION
INDEX TO FINANCIAL STATEMENT
Page
Financial Statement of K2 Capital Acquisition Corporation:
Report of Independent Registered Public Accounting Firm F-2
Balance Sheet as of January 30, 2026 F-3
Notes to Financial Statement F-4
F-1
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM
To the Board of Directors and
Shareholders of K2 Capital Acquisition Corporation
Opinion on the Financial Statement
We have audited the accompanying
balance sheet of K2 Capital Acquisition Corporation (the “Company”) as of January 30, 2026, and the related notes (collectively
referred to as the “financial statement”). In our opinion, the financial statement presents fairly, in all material respects,
the financial position of the Company as of January 30, 2026, in conformity with accounting principles generally accepted in the United States
of America.
Basis for Opinion
This financial statement is
the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’…