{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-26-012853","form_type":"8-K","ticker":"KTWO","cik":"0002086524","company_name":"K2 Capital Acquisition Corp","filed_at":"2026-02-05T23:59:59+00:00","discovered_at":"2026-05-14T18:02:37.225605+00:00","generated_at":"2026-05-16T04:36:39.959229+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"K2 Capital Acquisition Corp. closes IPO of 13.8M units at $10, raising $138M","bullets":["Closed IPO of 13.8M units at $10/unit, gross proceeds $138M.","Underwriters' over-allotment option exercised in full, adding 1.8M units.","Simultaneous private placement of 326,875 units to sponsor at $8/unit, gross $2.615M.","Trust account funded with $138M ($10 per public share); 18-month window for initial business combination.","Balance sheet shows working capital deficit of ~$94k; $1.25M subscription receivable due Feb. 3, 2026."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-012853","json":"https://secwatch.observer/filing/0001213900-26-012853.json","markdown":"https://secwatch.observer/filing/0001213900-26-012853.md","text":"https://secwatch.observer/filing/0001213900-26-012853.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2086524/000121390026012853/0001213900-26-012853-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2086524/000121390026012853/ea0275550-8k_k2capital.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T04:36:39.959229+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}