Luka Capital Corp. is a Canada-based capital pool company established to identify, evaluate, and pursue the acquisition of operating businesses or corporate assets in order to complete a Qualifying Transaction pursuant to Policy 2.4 of the TSX Venture Exchange. The company does not conduct commercial operations, generate operating revenue, or manufacture physical merchandise; its core business activities and services encompass investment origination; corporate evaluation and due diligence; transaction structuring and financial analysis; negotiation of potential merger, amalgamation, or share exchange agreements; and regulatory compliance administration associated with reverse takeover or qualifying acquisition transactions. Operating within the financial and investment sector, Luka Capital Corp. directs its acquisition and partnership efforts across diverse industries and geographic regions, primarily targeting growth-oriented private enterprises seeking public market access. Headquartered in Vancouver, British Columbia, Canada, the company was incorporated under the Business Corporations Act of British Columbia. In recent major corporate developments, Luka Capital Corp. completed its initial public offering in August 2026, raising gross proceeds of CAD 500,000 through the issuance of 5,000,000 common shares at CAD 0.10 per share, and subsequently commenced trading on the TSX Venture Exchange under the ticker symbol LUKA.P on August 27, 2026. Following the closing of its offering, the corporation has actively deployed its capital resources toward screening target business opportunities and advancing preliminary evaluations for a potential Qualifying Transaction.