v3.26.1
Summary of Significant Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2025
Summary of Significant Accounting Policies [Abstract]  
Schedule of Class A Ordinary Shares Subject to Possible Redemption

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

 

Class A ordinary shares subject to possible redemption, December 31, 2024

 

$

Gross proceeds

 

276,000,000

Less:

 

Issuance costs allocated to Class A ordinary shares subject to possible redemption

 

(5,294,763

)

Plus:

 

Accretion of carrying value to redemption value

 

15,319,026

Class A ordinary shares subject to possible redemption, December 31, 2025

 

$

286,024,263

Schedule of Basic and Diluted Net Income (Loss) Per Ordinary Share

The following table reflects the calculation of basic and diluted net income (loss) per ordinary share:

 

 

 

For the Year Ended
December 31, 2025

 

 

For the Year Ended
December 31, 2024

 

 

 

Class A –
Public
shares

 

 

Class A –
Private
placement
shares

 

 

Class B –
Ordinary
shares

 

 

Class A –
Public
shares

 

 

Class A –
Private
placement
shares

 

 

Class B –
Ordinary
shares

 

Basic and diluted net income
   (loss) per ordinary share

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Numerator:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Allocation of net income (loss)

 

$

2,442,635

 

 

$

51,331

 

 

$

1,110,596

 

 

$

 

 

$

 

 

$

(61,126

)

Denominator:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Basic and diluted weighted
   average number of
   ordinary shares
   outstanding

 

 

14,215,890

 

 

 

298,740

 

 

 

6,463,562

 

 

 

 

 

 

 

 

 

6,000,000

 

Basic and diluted net
   income (loss) per ordinary
   share

 

$

0.17

 

 

$

0.17

 

 

$

0.17

 

 

$

 

 

$

 

 

$

(0.01

)