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K2 Capital Acquisition Corp

For the period ended Jun 30, 2026. Filed Aug 13, 2026.

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A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.

Jun 30, 2026 · Filed Aug 13, 2026

KTWO$10.100.0%Stored close · as of Nov 5, 2026
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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

(MARK ONE)

☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarter ended June 30,2026

☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from to

Commission file number:001-43086

(Exact Name of Registrant as Specified in Its Charter)

Cayman IslandsN/A
(State or other jurisdiction of incorporation or organization)(I.R.S. Employer Identification No.)

244 Fifth Avenue, Suite #1833

New York, NY 10001

(Address of principal executive offices)

+1 (236) 521-6500

(Issuer’s telephone number)

Securities registered pursuant to Section 12(b) of the Act:

Title of each classTrading Symbol(s)Name of each exchange on which registered
Units, each consisting of one Class A ordinary share, par value of $0.0001, and one right to receive one-fifth (1/5) of one Class A ordinary shareKTWOUThe NASDAQ Stock Market LLC
Class A ordinary shares included as part of the unitsKTWOThe NASDAQ Stock Market LLC
Rights included as part of the unitsKTWORThe NASDAQ Stock Market LLC

Check whether the issuer (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☒ No ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See definitions of “large accelerated filer”, “accelerated filer”, “smaller reporting company”, and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer☐Accelerated filer☐
Non-accelerated filer☒Smaller reporting company☒
Emerging growth company☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes☒ No ☐

As of August 12, 2026, there were 14,126,875 Class A ordinary shares, $0.0001 par value and 5,914,286 Class B ordinary shares, $0.0001 par value, issued and outstanding.

FORM 10-Q FOR THE QUARTER ENDED JUNE 30, 2026

TABLE OF CONTENTS

Page
Part I. Interim Financial Information1
Item 1. Financial Statements1
Condensed Balance Sheets as of June 30, 2026 (Unaudited) and December 31, 20251
Condensed Statements of Operations for the Three and Six Months Ended June 30, 2026 (Unaudited)2
Condensed Statements of Changes in Shareholders’ Equity for the Three and Six Months Ended June 30, 2026 (Unaudited)3
Condensed Statement of Cash Flows for the Six Months Ended June 30, 2026 (Unaudited)4
Notes to Condensed Financial Statements (Unaudited)5
Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations18
Item 3. Quantitative and Qualitative Disclosures Regarding Market Risk21
Item 4. Controls and Procedures21
Part II. Other Information22
Item 1. Legal Proceedings22
Item 1A. Risk Factors22
Item 2. Unregistered Sales of Equity Securities and Use of Proceeds23
Item 3. Defaults Upon Senior Securities23
Item 4. Mine Safety Disclosures23
Item 5. Other Information23
Item 6. Exhibits24
Part III. Signatures26

i

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The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.