When I saw the 'K' serial number I thought it looked familiar, and it is. It's just about identical to my Clubman 24mm f2.8 macro Canon FD lens which has a K serial number. Its a lens that I would never part with and was lucky enough to have been given.
'Clubman' is a store brand, but the lens is an 'Elsinor' lens, mine is 100% the same as the Elsinor except for the name ring. Your lens is the same style and engraving, I'd be confident in it being Elsinor. And the Elsinor lenses are very respected.
But who actually made Elsinor ?
Mystery lens (Ensinor 24/2.8 macro)
Cimko is the most common name bandied about, but it's nothing like the 135mm 'Super Paragon' that I have that I'm very confident is Cimko, but the 135 is a lot newer so that might be the cause of the style change ?
Straighten that ring carefully, and enjoy it. I think you've got a very nice lens.