My understanding is that a K-factor is just the nominal factor that relates flow and pressure, based on the famous formula. It's derived as shown:
(from the Viking Technical Article)
Q = av
Q= flow in cubic feet per second
a= the cross sectional area in square feet
v= velocity in feet per second
The formula for area in square feet is:
a= πD² ÷ 4
Converting the formula to find the area in square inches the formula is modified to:
A= πd² ÷576
Velocity can be expressed as: v= √2gh where:
v= velocity
g= acceleration due to gravity (32.2 ft/sec)
h= the head in feet ( 2.31P)
The theoretical flow from an orifice formula can be written as : Q = πd² ÷576 √2gh
Understanding that we will have to convert Q to gallons per minute the formula needs to be modified further to insert 7.48 gallon per cubic foot and 60 seconds in one minute:
Q = 60 x 7.48 x πd² ÷ 576 √2gh
When simplified, and the discharge coefficient (c) is added for the orifice, the formula is written as:
Q = 29.84cd²√P
This formula should be familiar to anyone who has evaluated a water supply by measuring velocity pressure from a fire hydrant. The formula can be reduced further to a single constant “K” for a given sprinkler: Q = K√P
During testing, the flow and pressure are measured and the K-factor is calculated. For example, if the resulting factor is within the K5.6 range (5.3 - 5.8) then it's labeled as a K5.6. That's all it is, just a factor that represents the relationship between flow and pressure in the context of fire sprinklers.
A 0.09in orifice would be about 3/32".. that just seems way too small. K2.8 is a ~ 3/8" orifice.