In her kai ni form, Abukuma wears an almost entirely new uniform. The serafuku now consists of a short-sleeved black jacket over a beige top, a grey sailor collar and grey pleated skirt with bike shorts underneath. She also now wears a red neck ribbon and black partially fingerless gloves, while retaining her boots.
As for her rigging, she now carries two 12.7 cm twin guns Type 89 as handguns. 61 cm quad torpedo tubes are attached to her boots and now includes a shield-like platform with anti-air guns and radar. Gameplay wise, she becomes the first Light Cruiser who can carry a midget submarine and a transport ship, and thus ends up being an easy target for players circumventing ship type restrictions in events. As the remodel is hypothetical, she needs a high level and a blueprint to remodel to this point.
This tag implicates abukuma_(kancolle) (learn more).