K2 Capital Acquisition Corporation (KTWO) - Net Assets
Based on the latest financial reports, K2 Capital Acquisition Corporation (KTWO) has net assets worth $139.73 Million USD as of March 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets ($140.00 Million) and total liabilities ($272.00K). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off. For live market cap and overall valuation, see KTWO stock market capitalisation.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | $139.73 Million |
| % of Total Assets | 99.81% |
| Annual Growth Rate | N/A |
| 5-Year Change | -100.03% |
| 10-Year Change | N/A |
| Growth Volatility | 44.74 |
K2 Capital Acquisition Corporation - Net Assets Trend (2012–2025)
This chart illustrates how K2 Capital Acquisition Corporation's net assets have evolved over time, based on quarterly financial data.
Annual Net Assets for K2 Capital Acquisition Corporation (2012–2025)
The table below shows the annual net assets of K2 Capital Acquisition Corporation from 2012 to 2025. See K2 Capital Acquisition Corporation balance sheet independence to measure how much of total assets are equity-financed.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | $-72.06K | -100.03% |
| 2017-12-31 | $242.40 Million | -7.33% |
| 2016-12-31 | $261.57 Million | -8.75% |
| 2015-12-31 | $286.66 Million | +10.91% |
| 2014-12-31 | $258.45 Million | +37.79% |
| 2013-12-31 | $187.57 Million | +25.02% |
| 2012-12-31 | $150.03 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to K2 Capital Acquisition Corporation's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.
Equity Composition Insights
- Retained earnings have grown by 3255794300.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Other Components | $25.00K | % |
| Total Equity | $-72.06K | 100.00% |
K2 Capital Acquisition Corporation Competitors by Market Cap
The table below lists competitors of K2 Capital Acquisition Corporation ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
THE REJECT SHOP LTD
F:RFD
|
$142.03 Million |
|
AOPEN Inc
TW:3046
|
$142.11 Million |
|
HIM International Music
TWO:8446
|
$142.20 Million |
|
SHL Consolidated Bhd
KLSE:6017
|
$142.25 Million |
|
Sarfati
TA:SRFT
|
$141.93 Million |
|
Eastern Communications Co Ltd B
SHG:900941
|
$141.90 Million |
|
Airtificial Intelligence Structures SA
MC:AI
|
$141.88 Million |
|
Warehouses Estates Belgium SCA
BR:WEB
|
$141.87 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in K2 Capital Acquisition Corporation's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2017 to 2025, total equity changed from 242,399,000 to -72,057, a change of -242,471,057 (-100.0%).
- Other comprehensive income decreased equity by 876,000.
- Other factors decreased equity by 241,595,057.
Equity Change Factors (2017 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | $0.00 | -0.0% |
| Other Comprehensive Income | $-876.00K | -1215.7% |
| Other Changes | $-241.60 Million | -335283.26% |
| Total Change | $- | -100.03% |
Book Value vs Market Value Analysis
This analysis compares K2 Capital Acquisition Corporation's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.
Valuation Insights
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2012-12-31 | $6.66 | $10.05 | x |
| 2013-12-31 | $6.77 | $10.05 | x |
| 2014-12-31 | $8.11 | $10.05 | x |
| 2015-12-31 | $7.12 | $10.05 | x |
| 2016-12-31 | $6.27 | $10.05 | x |
| 2017-12-31 | $5.67 | $10.05 | x |
| 2025-12-31 | $0.00 | $10.05 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently K2 Capital Acquisition Corporation utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): -15.32%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -14.40%
- • Asset Turnover: 0.69x
- • Equity Multiplier: 1.54x
- Recent ROE (-15.32%) is above the historical average (-18.33%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2012 | -21.77% | -24.16% | 0.45x | 2.00x | $-47.66 Million |
| 2013 | -20.21% | -24.06% | 0.53x | 1.58x | $-56.67 Million |
| 2014 | -23.07% | -31.95% | 0.62x | 1.17x | $-85.48 Million |
| 2015 | -13.68% | -18.15% | 0.58x | 1.31x | $-67.88 Million |
| 2016 | -15.93% | -17.61% | 0.62x | 1.47x | $-67.82 Million |
| 2017 | -15.32% | -14.40% | 0.69x | 1.54x | $-61.38 Million |
Industry Comparison
This section compares K2 Capital Acquisition Corporation's net assets metrics with peer companies in the Shell Companies industry.
Industry Context
- Industry: Shell Companies
- Average net assets among peers: $245,139,916
- Average return on equity (ROE) among peers: 2.64%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| K2 Capital Acquisition Corporation (KTWO) | $139.73 Million | -21.77% | 0.00x | $141.98 Million |
| Artius II Acquisition Inc. (AACB) | $-60.27K | 0.00% | 0.00x | $234.83 Million |
| Artius II Acquisition Inc. Units (AACBU) | $214.29 Million | 0.06% | 0.07x | $269.37 Million |
| Armada Acquisition Corp. II Class A Ordinary Shares (AACI) | $-27.95K | 0.00% | 0.00x | $256.50 Million |
| Abony Acquisition Corp. I Class A Ordinary Share (AACO) | $-74.71 | 0.00% | 0.00x | $236.48 Million |
| Apogee Acquisition Corp Class A Ordinary Shares (AACP) | $-13.88 | 0.00% | 0.00x | $178.26 Million |
| Ares Acquisition Corporation II (AACT) | $502.67 Million | 0.00% | 0.05x | $587.05 Million |
| AA Mission Acquisition Corp. (AAM) | $954.70 Million | 20.65% | 1.51x | $420.70K |
| Altenergy Acquisition Corp (AEAE) | $227.84 Million | 5.64% | 0.04x | $72.22 Million |
| Activate Energy Acquisition Corp. Class A Ordinary Share (AEAQ) | $223.53 Million | 0.00% | 0.04x | $238.81 Million |
| American Exceptionalism Acquisition Corp. A (AEXA) | $328.45 Million | 0.00% | 0.06x | $397.38 Million |
About K2 Capital Acquisition Corporation
K2 Capital Acquisition Corporation does not have significant operations. It focuses on effecting a merger, share exchange, asset acquisition, share purchase, reorganization, or similar business combination with one or more businesses or entities in the physical AI or energy transition sectors. K2 Capital Acquisition Corporation was incorporated in 2025 and is based in New York, New York.