{"filing":{"accession_number":"0001213900-26-094428","cik":"0002086524","ticker":"KTWOU","company_name":"K2 Capital Acquisition Corp","form":"8-K","filing_date":"2026-08-27","report_date":"2026-08-26","primary_document":"ea0303576-8k_k2cap.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2086524/000121390026094428/ea0303576-8k_k2cap.htm"},"events":[{"id":30107,"run_id":27591,"accession_number":"0001213900-26-094428","anchor_item_number":null,"event_type":"governance_other","event_domain":"governance","is_material":true,"confidence":0.75,"summary":"The filing discloses Amendment No. 1 to a Letter Agreement that modifies lock-up provisions for founders' shares and private placement units in connection with a business combination. This is a governance/capital structure matter involving insider lock-up terms and shareholder restrictions. While it relates to a SPAC's business combination process, the specific event disclosed is the amendment to contractual lock-up provisions rather than the business combination itself, making it a governance-related disclosure that would affect investor assessment of share liquidity and insider incentives post-combination.","company_name":"K2 Capital Acquisition Corp","ticker":"KTWOU","filing_date":"2026-08-27","form":"8-K","submitted_at":null,"items":null}],"classifications":[{"id":32610,"accession_number":"0001213900-26-094428","item_number":null,"item_title":null,"event_type":"governance_other","event_domain":"governance","is_material":true,"confidence":0.75,"reasoning":"The filing discloses Amendment No. 1 to a Letter Agreement that modifies lock-up provisions for founders' shares and private placement units in connection with a business combination. This is a governance/capital structure matter involving insider lock-up terms and shareholder restrictions. While it relates to a SPAC's business combination process, the specific event disclosed is the amendment to contractual lock-up provisions rather than the business combination itself, making it a governance-related disclosure that would affect investor assessment of share liquidity and insider incentives post-combination.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-27T21:03:42.246693+00:00","company_name":"K2 Capital Acquisition Corp","ticker":"KTWOU","filing_date":"2026-08-27"}]}