Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2025

Summary of Significant Accounting Policies [Abstract]

Schedule of Valuation of the Public Rights

The Public Rights were valued using a Lattice model and the following table presents the quantitative information regarding market assumptions used in the level 3 valuation of the Public Rights:

		November 4, 2024
Underlying share price		$	9.95
Pre-adjusted value per share right		$	1.00
Market adjustment⁽¹⁾			3.0	%
Fair value per share right		$	0.03

(1)

Market adjustment reflects additional factors not fully captured by low volatility selection, which may include likelihood of Business Combination occurring, market perception of lack of available or suitable targets, or possible post-acquisition decline of stock price prior to beginning of the exercise period. The adjustment is determined by comparing traded rights prices to simulated model outputs.

Schedule of Class A Ordinary Share subject to Possible Redemption

As of December 31, 2025 and 2024, the Class A ordinary shares subject to possible redemption reflected in the consolidated balance sheets are reconciled in the following table:

Gross proceeds		$	250,000,000
Less:
Proceeds allocated to Public Rights			(750,000	)
Class A ordinary shares issuance costs			(11,358,489	)
Plus:
Remeasurement of carrying value to redemption value			13,864,687
Class A ordinary shares subject to possible redemption, December 31, 2024			251,756,198
Plus:
Remeasurement of carrying value to redemption value			10,479,542
Class A ordinary shares subject to possible redemption, December 31, 2025		$	262,235,740

Schedule of Basic and Diluted Net Income Per Ordinary Share

The following table reflects the calculation of basic and diluted net income per ordinary share (in dollars, except per share amounts):

		For the Year Ended December 31,								For the Period from June 24, 2024 (Inception) Through December 31,
		2025								2024
		Class A				Class B				Class A				Class B
Basic and diluted net income per ordinary share
Numerator:
Allocation of net income		$	4,525,171			$	1,483,176			$	721,840			$	797,823
Denominator:

Basic and diluted weighted average shares outstanding			25,425,000				8,333,333				7,500,000				8,289,473
Basic and diluted net income per ordinary share		$	0.18			$	0.18			$	0.10			$	0.10

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.

+ References + Details