No spark.. why?

Check your meter for a zero reading. If your meter can't be zeroed or does not have a relative measure then subtract the reading you get when you touch probe tips. Regardless, a few ohms is not likely the problem.

Check valve clearance. Maintenance schedule shows to check every 100 hrs. I believe clearance is 0.006 in. cold for both intake and exhaust.

Coil pick up runs the fuel pump also so u need to check the primary and secondary coil

code p 2300 refers to ignition coil A , primary circuit ---circuit low===causes --wiring short to ground ---ignition coil
it could be the coil and replacing it may prove either way
I would first check the wiring to the coil and ensure that there is no short in the harness or harness plug connections

sounds like a bad coil if there's no reading on it

Primary should be very low, about 1-2 ohms. Secondary would be high-on the order of 7,500 -10,000 ohms. Check with Kawasaki for specific values-what they specify.

about 4 to 5k ohms primary coil is average

3 things
ck. the plug if black(fouled)-- replace
ck the kill switch is on run
95 % it is the Stator/ Pulser coil in the L.H. side of motor cover, Can be checked with a ohm meter. get readings from a Yam. dealer

Polaris atv manuals

There is no voltage specification listed in my manual but it does specify that the charge coil resistance test should be between 270 - 330 ohms and the pulse(pickup) coil should test from 171 - 209 ohms, figures listed are for coils around room temperature of 20 degress celcius

Yamaha ignition coils never go bad. It is probably the Stator/ Pulser coil (very common). You can check them with a ohm meter. You'll need the readings from a Yamaha dealership. The CDI box is very seldom bad But there is no checks that can be done on it. If everything else is fine ---than Yamaha says it must be the CDI box.(Rare)