Welcome to our dedicated page for K2 Capital Acquisition SEC filings (Ticker: KTWOU), a comprehensive resource for investors and traders seeking official regulatory documents including 10-K annual reports, 10-Q quarterly earnings, 8-K material events, and insider trading forms.
K2 Capital Acquisition Corporation filings document the SPAC’s public-company status, unit structure and material-event disclosures following its initial public offering. The company’s Form 8-K and 8-K/A records describe KTWOU units, Class A ordinary shares, rights, Nasdaq trading symbols and the audited balance sheet associated with the consummated offering.
The filings also identify the company as a Cayman Islands issuer and emerging growth company, and they cover capital-structure, governance and security-separation matters relevant to a blank-check company pursuing an initial business combination.
K2 Capital Acquisition Corp (KTWO) reported that on August 26, 2026 it entered into Amendment No. 1 to its January 28, 2026 insider Letter Agreement with K2 Capital Sponsor LLC and certain insiders. The amendment modifies lock-up terms on founder shares and private placement units after the initial business combination.
Founder shares will become transferable upon the earlier of six months after the business combination or when the Class A share closing price equals or exceeds $12.00 per share (as adjusted) for 20 trading days within any 30-trading day period commencing at least 150 days after completion of the business combination. The lock-up on private placement units is shortened from 180 days to 30 days after the business combination.
K2 Capital Acquisition Corp., a Cayman Islands SPAC, completed its IPO on January 30, 2026, selling 13,800,000 units at $10.00 each for gross proceeds of $138,000,000, plus $2,615,000 from 326,875 private placement units. As of June 30, 2026, $140,007,993 (including interest) was held in a Trust Account invested in U.S. Treasury-focused money market funds.
For the three and six months ended June 30, 2026, the company reported net income of $985,152 and $1,285,964, driven by $1,228,397 and $2,007,993 of interest income on the Trust, partially offset by general and administrative expenses of $243,245 and $722,029 (including $138,700 of share-based compensation). Cash outside the Trust was $823,123, with working capital of $683,351.
Management discloses that the SPAC must consummate an initial business combination by July 30, 2027 (the Completion Window) or liquidate. Although the sponsor may provide up to $2,500,000 of Working Capital Loans, the fixed liquidation deadline, now within one year of issuance of these financial statements, raises substantial doubt about the company’s ability to continue as a going concern.
K2 Capital Acquisition Corp. ownership disclosure: Highbridge Capital Management, LLC reports beneficial ownership of 1,237,860 Class A Ordinary Shares, representing 8.8% of the outstanding share class. The percentage is calculated from 14,126,875 shares outstanding as of March 24, 2026. The shares are held by Highbridge Funds, including Highbridge Tactical Credit Master Fund, L.P., which holds more than 5% of the class. The filing is signed by Kirk Rule as Executive Director on May 15, 2026.
K2 Capital Acquisition Corp ownership update: Harraden Circle entities and Frederick V. Fortmiller, Jr. report they no longer beneficially own shares of Class A Common Stock. The filing states amount beneficially owned: 0 and percent of class: 0%. The amendment is described as an exit filing and is signed by Mr. Fortmiller on 05/14/2026.
K2 Capital Acquisition Corp. is a newly formed blank check company that completed its initial public offering on January 30, 2026, selling 13,800,000 units at $10.00 each and placing $138,000,000 into a Trust Account. As of March 31, 2026, that Trust Account had grown to $138,779,596 from interest, while cash held outside the trust totaled $990,067 for working capital.
For the quarter, K2 reported net income of $300,812, driven by $779,596 of interest on Trust investments, offset by $478,784 of general and administrative expenses, including share-based compensation. The company has not yet begun operating a business and is focused on identifying a target for a future business combination within its 18‑month completion window.
Management believes current cash plus potential sponsor Working Capital Loans are sufficient for at least one year, while highlighting macro risks such as geopolitical conflicts, tariffs and a potential 1% U.S. excise tax on share redemptions that could affect its ability to close a deal or the economics of a future transaction.
K2 Capital Acquisition Corp. ownership disclosure: Aristeia Capital, L.L.C. reports beneficial ownership of 1,000,000 Class A ordinary shares, representing 7.08% of the outstanding shares. The percentage is based on 14,126,875 shares outstanding as of March 24, 2026. The filing is a Schedule 13G signed by Andrew B. David on May 14, 2026.
K2 Capital Acquisition Corp. files its annual report as a newly formed blank check company. It completed an IPO of 13,800,000 units at $10.00 each, raising $138,000,000 and placing the proceeds in a trust account for a future business combination.
The SPAC has up to 18 months after its January 30, 2026 IPO closing to complete an initial business combination or redeem public shares and liquidate. It plans to target Physical AI, small modular nuclear reactor ventures, and European technology companies, highlighting detailed redemption, voting, and liquidation mechanics.
K2 Capital Acquisition Corp. is allowing holders of its units to begin separately trading the underlying securities. Starting on or about February 25, 2026, investors may trade the Class A ordinary shares and rights independently instead of only as bundled units.
The Class A ordinary shares will trade on the NASDAQ Global Market under the symbol "KTWO", and the rights will trade under "KTWOR". Units that are not separated will continue to trade under "KTWOU". Each unit consists of one Class A ordinary share, par value $0.0001, and one right to receive one-fifth of one Class A ordinary share.
K2 Capital Acquisition Corp. received a beneficial ownership report showing that investment entities affiliated with Linden Capital have accumulated a significant minority position in its Class A ordinary shares. As of February 9, 2026, Linden Capital L.P., Linden GP LLC, Linden Advisors LP and Siu Min (Joe) Wong may each be deemed to beneficially own 750,000 Class A shares, representing approximately 5.3% of the outstanding class.
The shares are held in the account of Linden Capital, with Linden GP as its general partner and Linden Advisors as investment manager. Voting and dispositive powers over these shares are reported as shared, and the filers certify that the securities were not acquired for the purpose or effect of changing or influencing control of the company.
K2 Capital Acquisition Corp received a Schedule 13G disclosure showing that Shaolin Capital Management LLC and David Puritz together beneficially own 750,000 units of the company. These units each include one Class A ordinary share and a right to receive one-fifth of a Class A ordinary share.
The filing reports shared voting and dispositive power over all 750,000 units and no sole voting or dispositive power. The reporting persons certify that the securities were not acquired to change or influence control of K2 Capital Acquisition Corp.