v3.26.1
Segment Information
 3 Months Ended
Mar. 31, 2026
Segment Information [Abstract]  
Segment Information

Note 9 — Segment Information

 

ASC 280 establishes standards for companies to report in their financial statement 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 a company’s CODM, or group, in deciding how to allocate resources and assess performance.

 

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

 

The CODM assesses performance for the single segment and decides how to allocate resources. The measure of segment assets is reported on the accompanying condensed balance sheets as total assets. When evaluating the Company’s performance and making key decisions regarding resource allocation, the CODM reviews several key metrics, which include the following:

 

    March 31, 2026     December 31, 2025  
Cash   $ 858,098     $ 905,141  
Investments held in Trust Account   $ 155,087,314     $ 153,708,127  

 

    For the
Three Months
Ended
March 31,
2026		     For the
Period from
February 20,
2025 (Inception) Through
March 31,
2025		  
Formation and general and administrative costs   $ 156,314     $ 30,298  
Interest earned on investments held in Trust Account   $ 1,379,187     $ —  

 

The key measures of segment profit or loss reviewed by the CODM are formation, general and administrative costs. Formation, general and administrative costs are reviewed and monitored by the CODM to manage and forecast cash to ensure enough capital was available to complete the Initial Public Offering and eventually a Business Combination within the Combination Period. The CODM also reviews formation, general and administrative expenses to manage, maintain and enforce all contractual agreements to ensure costs are aligned with all agreements and budget. Funds invested in the Trust Account represent the predominant portion of the Company’s total assets and are monitored by the CODM to determine the most effective strategy of investment with the Trust Account funds, while maintaining compliance with the Investment Management Trust Agreement, dated June 26, 2025, which the Company entered into with Continental, as trustee of the Trust Account.

 

The accounting policies used to measure the profit and loss of the segment are the same as those described in the summary of significant accounting policies above under Note 2.