SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

10 Months Ended

Dec. 31, 2025

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of reconciliation of Class A ordinary shares subject to possible redemption

As of December 31, 2025, the Class A ordinary shares subject to possible redemption reflected in the balance sheet are reconciled in the following table:


Gross proceeds		$	230,000,000
Less:
Proceeds allocated to public warrants			(1,855,333)
Class A ordinary shares issuance cost			(14,190,584)
Plus:
Remeasurement of carrying value to redemption value			18,715,081
Class A ordinary shares subject to possible redemption, December 31, 2025		$	232,669,164

Schedule of calculation of basic and diluted net income per ordinary share


		For the Period from
		March 12, 2025 (Inception) Through
		December 31, 2025
		Class A ordinary
		shares			Class B ordinary
		subject to			shares not
		possible			subject to
		redemption			redemption
Basic net income per share:
Numerator:
Allocation of net income		$	1,331,560		$	1,027,740
Denominator:
Basic weighted-average shares outstanding			9,153,061			7,064,626
Basic net income per ordinary share		$	0.15		$	0.15


		For the Period from
		March 12, 2025 (Inception) Through
		December 31, 2025
					Non-
		Class A			Redeemable
		Redeemable			Class A and B
		Ordinary			Ordinary
		Shares			Shares
Diluted net income per share:
Numerator:
Allocation of net income		$	1,313,380		$	1,045,920
Denominator:
Diluted weighted-average shares outstanding			9,153,061			7,289,116
Diluted net income per ordinary share		$	0.14		$	0.14

Tabular disclosure of temporary equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.

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