{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-26-013760","form_type":"8-K/A","ticker":"KTWO","cik":"0002086524","company_name":"K2 Capital Acquisition Corp","filed_at":"2026-02-09T23:59:59+00:00","discovered_at":"2026-05-14T18:02:37.225167+00:00","generated_at":"2026-05-16T03:57:52.364639+00:00","sec_items":["9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.1,"calibrated_materiality_score":0.1,"confidence":"high","headline":"K2 Capital Acquisition Corp. files 8-K/A to correct auditor report date; IPO details unchanged","bullets":["Amendment corrects date of independent auditor's report in original 8-K; no other changes.","IPO closed Jan 30, 2026: 13.8M units at $10.00/unit, gross proceeds $138M.","Private placement of 326,876 units at $8.00/unit closed simultaneously.","$138M deposited in trust account for public shareholders benefit.","Balance sheet as of Jan 30, 2026: total assets $138.3M, cash in trust $138M."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-013760","json":"https://secwatch.observer/filing/0001213900-26-013760.json","markdown":"https://secwatch.observer/filing/0001213900-26-013760.md","text":"https://secwatch.observer/filing/0001213900-26-013760.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2086524/000121390026013760/0001213900-26-013760-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2086524/000121390026013760/ea0276194-8ka_k2capital.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T03:57:52.364639+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"}