---
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"
generated_at: "2026-05-16T04:36:39.959229+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# K2 Capital Acquisition Corp. closes IPO of 13.8M units at $10, raising $138M

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 8.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-26-012853
- JSON: https://secwatch.observer/filing/0001213900-26-012853.json
- Plain text: https://secwatch.observer/filing/0001213900-26-012853.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.