v3.26.1
Segment Information
4 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
Segment Information

NOTE 8 —  Segment Information

FASB ASC Topic 280, “Segment Reporting,” establishes standards for companies to report in their financial statements information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise that engage in business activities from which it may recognize revenues and incur expenses, and for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker (“CODM”), or group, in deciding how to allocate resources and assess performance.

The Company’s CODM has been identified as the Chief Financial Officer, who reviews the assets, operating results, and financial metrics for the Company as a whole to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that there is only one reportable segment.

The CODM assesses performance for the single segment and decides how to allocate resources based on net income or loss that also is reported on the statement of operations as net income or loss. The measure of segment assets is reported on the balance sheet as total assets. When evaluating the Company’s performance and making key decisions regarding resource allocation the CODM reviews several key metrics below:

 

 

December 31,
2025

 

Cash

 

$

834,527

 

Cash held in Trust Account

 

$

345,597,290

 

 

 

For the
Period from
September 12,
2025
(Inception)
Through
December 31,
 2025

 

Formation, general and administrative expenses

 

$

240,284

 

Interest earned on marketable securities held in Trust Account

 

$

597,290