Significant Accounting Policies (Tables)
|
6 Months Ended |
Jun. 30, 2025 |
|---|
| Significant Accounting Policies [Abstract] |
|
| Schedule of Basic and Diluted Net Loss Per Ordinary Share |
As a result, diluted income per share is
the same as basic income per share for the period presented.
| | |
For The Three Months Ended
June 30, 2025 | |
| | |
| | |
Non-Redeemable | |
| | |
Redeemable
Class A | | |
Class A
and Class B | |
| | |
Ordinary Shares | | |
Ordinary Shares | |
| Basic and diluted net income per ordinary share: | |
| | |
| |
| Numerators: | |
| | |
| |
| Allocation of net income | |
$ | 565,753 | | |
$ | 157,460 | |
| Denominators: | |
| | | |
| | |
| Basic and diluted weighted average shares outstanding | |
| 8,625,000 | | |
| 2,400,500 | |
| Basic and diluted net income per ordinary share | |
$ | 0.07 | | |
$ | 0.07 | |
| |
|
|
|
|
For The Period From |
|
| |
|
|
|
|
May 31, 2024 |
|
| |
|
For The Six Months Ended |
|
|
(Inception) Through |
|
| |
|
June 30, 2025 |
|
|
June 30, 2024 |
|
| |
|
Redeemable |
|
|
Non-Redeemable |
|
|
Redeemable |
|
|
Non-Redeemable |
|
| |
|
Class A |
|
|
Class A
and Class B |
|
|
Class A |
|
|
Class A
and Class B |
|
| |
|
Ordinary |
|
|
Ordinary |
|
|
Ordinary |
|
|
Ordinary |
|
| |
|
Shares |
|
|
Shares |
|
|
Shares |
|
|
Shares |
|
| Basic and diluted net income (loss) per ordinary share: |
|
|
|
|
|
|
|
|
|
|
|
|
| Numerators: |
|
|
|
|
|
|
|
|
|
|
|
|
| Allocation of net income (loss) |
|
$ |
1,098,370 |
|
|
$ |
305,697 |
|
|
$ |
- |
|
|
$ |
(17,320 |
) |
| Denominators: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Basic and diluted weighted average shares outstanding |
|
|
8,625,000 |
|
|
|
2,400,500 |
|
|
|
- |
|
|
|
1,875,000 |
|
| Basic and diluted net income (loss) per ordinary share |
|
$ |
0.13 |
|
|
$ |
0.13 |
|
|
$ |
- |
|
|
$ |
(0.01) |
|
|
| Schedule of Fair Value Hierarchy of the Valuation Inputs |
The following table presents information about
the Company’s assets that are measured at fair value on June 30, 2025 and December 31, 2024 and indicates the fair value hierarchy
of the valuation inputs the Company utilized to determine such fair value.
| June 30, 2025 | |
Carrying
Value | | |
Quoted
Prices in
Active
Markets
(Level 1) | | |
Significant
Other
Observable
Inputs
(Level 2) | | |
Significant
Other
Unobservable
Inputs
(Level 3) | |
| Assets: | |
| | |
| | |
| | |
| |
| Cash and Investments held in Trust Account | |
$ | 88,316,420 | | |
$ | 88,316,420 | | |
$ | - | | |
$ | - | |
| Total | |
$ | 88,316,420 | | |
$ | 88,316,420 | | |
$ | - | | |
$ | - | |
| December 31, 2024 | |
Carrying
Value | | |
Quoted
Prices in
Active
Markets
(Level 1) | | |
Significant
Other
Observable
Inputs
(Level 2) | | |
Significant
Other
Unobservable
Inputs
(Level 3) | |
| Assets: | |
| | |
| | |
| | |
| |
| Cash and Investments held in Trust Account | |
$ | 86,518,878 | | |
$ | 86,518,878 | | |
$ | - | | |
$ | - | |
| Total | |
$ | 86,518,878 | | |
$ | 86,518,878 | | |
$ | - | | |
$ | - | |
|
| Schedule of Class A Ordinary Shares Subject to Possible Redemption |
As of June 30, 2025 and December 31, 2024, the
Class A ordinary shares subject to possible redemption reflected in the balance sheets are reconciled in the following table:
| | |
Class A
ordinary | |
| | |
shares
subject to | |
| | |
possible
redemption | |
| Balance as of May 31, 2024 (Inception) | |
$ | - | |
| Gross Proceeds | |
| 86,250,000 | |
| Proceeds allocated to public rights | |
| (1,565,438 | ) |
| Class A ordinary shares issuance cost | |
| (2,470,987 | ) |
| Initial measurement of carrying value to redemption value | |
| 4,036,425 | |
| Remeasurement of carrying value to redemption value | |
| 268,878 | |
| Balance as of December 31, 2024 | |
$ | 86,518,878 | |
| Remeasurement of carrying value to redemption value | |
| 1,797,542 | |
| Balance as of June 30, 2025 | |
$ | 88,316,420 | |
|