Note 9 — Subsequent Events

The Company evaluated subsequent events and transactions that occurred after the balance sheet date through March 31, 2026, the date that the financial statements were issued. Based upon this review, other than as noted below, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements.

On January 27, 2026, the Sponsor granted membership interests equivalent to an aggregate of 150,000 Founder Shares to the directors and officers of the Company for their services as directors and officers through the Company’s initial Business Combination. 

On January 27, 2026, Odeon Capital Group, LLC, one of the underwriters of the Initial Public Offering, purchased 25,000 Founder Shares from the Sponsor for the purchase price of $75.00, or approximately $0.003 per share, which Founder Shares are deemed underwriting compensation.

The registration statement for the Company’s Initial Public Offering became effective on January 30, 2026.

Commencing on February 10, 2026, the date when the Company’s securities were first listed to Nasdaq, the Company will reimburse the Sponsor in an amount equal to $10,000 per month for office space, utilities and secretarial and administrative support made available to the Company. Upon completion of the initial Business Combination or liquidation, the Company will cease paying these monthly fees.

On February 12, 2026, the Company consummated the Initial Public Offering of 23,000,000 Units, which includes the full exercise by the underwriters of their over-allotment option of 3,000,000 Units, at $10.00 per Unit, generating gross proceeds of $230,000,000.

Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale of an aggregate of 4,125,000 Private Placement Warrants, at a price of $1.00 per Private Placement Warrant, in a private placement to the Sponsor, generating gross proceeds of $4,125,000.

Following the closing of the Initial Public Offering on February 12, 2026, an amount of $230,000,000 ($10.00 per Unit) from the net proceeds of the sale of the Units, and a portion of the net proceeds from the sale of the Private Placement Warrants, was held in a Trust Account.

On February 12, 2026, the underwriters exercised their over-allotment option, closing on the 3,000,000 additional Units simultaneously with the Initial Public Offering.

The underwriters were paid a cash underwriting discount of $2,300,000 upon the closing the Initial Public Offering on February 12, 2026. Additionally, the underwriters were entitled to a deferred underwriting discount of $2,300,000 deposited into a Trust Account located in the United States and will be released to the underwriters upon the completion of the initial Business Combination subject to the terms of the underwriting agreement.

On February 13, 2026, the Company paid The Klein Group $310,363 for its services as the capital markets advisor in connection with the Company’s Initial Public Offering. Simultaneously with the closing of the Initial Public Offering, the Underwriters reimbursed the Company amounting to $310,363.

On February 19, 2026, the Company fully repaid the aggregate of $252,021 borrowings under the promissory note.