KB No.27 SPAC Announces Liquidation Due to Delisting: Cash Distribution to Shareholders, Investment Opportunity Ends


  • The company has triggered dissolution due to delisting before completing the merger, and liquidation proceedings will commence.
  • Under commercial law, current directors will serve as liquidators to manage the liquidation process.
  • Trust funds (deposited cash) will be distributed to public shareholders (excluding pre-IPO sponsors) proportionally; remaining assets distributed per articles.
  • Investors will receive cash equivalent to the trust value per share (estimated ~2,000 won), with no further upside from the merger.
  • [AI Comprehensive Analysis]This disclosure announces liquidation due to failed SPAC merger. The current stock price (2,105 won) may decline toward the trust value, posing risk of loss for investors who bought at a premium.

KOSDAQ Filing Information


  • Filing: Other Management Matters (Voluntary Disclosure) (Notice Of Key Matters Related To Liquidation)
  • Company: KB No.27 Special Purpose Acquisition (464680)
  • Submission: KB No.27 Special Purpose Acquisition Company
  • Receipt: 05-27-2026
  • Under KRX KOSDAQ Market Division