v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Dec. 31, 2025
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  
Schedule of Basic and Diluted Net Income (Loss) Per Ordinary Share

The following tables reflect the calculation of basic net income (loss) per ordinary share:

  ​ ​ ​

For the

 

Year Ended

 

December 31, 

2025

Class A ordinary shares subject to possible redemption

 

Numerator: Allocation of net income, basic

$

4,037,330

Denominator: Basic weighted average shares outstanding

 

15,472,603

Basic net income per Class A Ordinary share subject to possible redemption

$

0.26

Class B ordinary shares

 

Numerator: Allocation of net income, basic

$

1,889,091

Denominator: Basic weighted average shares outstanding

 

7,239,726

Basic net income per Class B Ordinary Share

$

0.26

  ​ ​ ​

For the Period from

July 26, 2024 (Inception) through

December 31, 

2024

Class A ordinary shares subject to possible redemption

 

  ​

Numerator: Allocation of net loss, basic

$

Denominator: Basic weighted average shares outstanding

 

Basic net loss per Class A Ordinary share subject to possible redemption

$

Class B ordinary shares

 

  ​

Numerator: Allocation of net loss, basic

$

(44,737)

Denominator: Basic weighted average shares outstanding

 

6,666,667

Basic net loss per Class B Ordinary Share

$

(0.01)

The following tables reflect the calculation of diluted net income (loss) per ordinary share:

  ​ ​ ​

For the

 

Year Ended

 

December 31, 

2025

Class A ordinary shares subject to possible redemption

 

Numerator: Allocation of net income, diluted

$

4,028,017

Denominator: Diluted weighted average shares outstanding

 

15,472,603

Diluted net income per Class A Ordinary share subject to possible redemption

$

0.26

Class B ordinary shares

 

Numerator: Allocation of net income, diluted

$

1,898,404

Denominator: Diluted weighted average shares outstanding

 

7,292,238

Diluted net income per Class B Ordinary Share

$

0.26

  ​ ​ ​

For the Period from

July 26, 2024 (Inception) through

December 31, 

2024

Class A ordinary shares subject to possible redemption

 

  ​

Numerator: Allocation of net loss, diluted

$

Denominator: Diluted weighted average shares outstanding

 

Diluted net loss per Class A Ordinary share subject to possible redemption

$

Class B ordinary shares

 

  ​

Numerator: Allocation of net loss, diluted

$

(44,737)

Denominator: Diluted weighted average shares outstanding

 

6,666,667

Diluted net loss per Class B Ordinary Share

$

(0.01)

Schedule of Class A Ordinary Shares Subject to Redemption Reflected

Gross proceeds

  ​ ​ ​

$

225,000,000

Less: Proceeds allocated to public warrants

 

(3,037,500)

Less: Class A ordinary share issuance costs

 

(13,802,579)

Add: Accretion of carrying value to redemption value

 

19,698,991

Add: Remeasurement of carrying value to redemption value

4,601,621

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

$

232,460,533