v3.26.1
Basis of Presentation and Summary of Significant Accounting Policies (Tables)
3 Months Ended
Mar. 31, 2026
Basis of Presentation and Summary of Significant Accounting Policies [Abstract]  
Schedule of Class A Ordinary Shares Subject to Possible Redemption

As of March 31, 2026, the Class A Ordinary Shares subject to possible redemption reflected in the balance sheets are reconciled in the following table: 

 

Gross proceeds  $115,000,000 
Subtract:     
Proceeds allocated to Public Share Rights   (3,421,660)
Public shares issuance costs   (916,329)
Add:     
Accretion of carrying value to redemption value   4,337,989 
Subsequent measurement of ordinary shares subject to redemption (interest earned on trust account)   627,232 
Class A ordinary shares subject to possible redemption – March 31, 2026  $115,627,232 
Schedule of Net Income (Loss) Per Share

The net income (loss) per share presented in the unaudited condensed consolidated statements of operations is based on the following:

 

   For
three months
ended
March 31
 
   2026 
Net income   $547,961 

Subsequent measurement for ordinary shares subject to redemption (interest earned in Trust Account)

   (627,232)
Net loss including accretion of ordinary shares to redemption value  $(79,271)
Schedule of Basic and Diluted Net Income (Loss) Per Ordinary Share
   For the three months ended
March 31, 2026
 
   Redeemable
Class A
Ordinary
Shares
   Non-redeemable
Class A
and Class B
Ordinary
Shares
 
Basic and diluted net income (loss) per ordinary share        
Numerator:        
Allocation of net loss  $(50,663)  $(28,608)
Subsequent measurement of ordinary shares subject to redemption (interest earned in Trust Account)   627,232    
 
Allocation of net income (loss)   576,569    (28,608)
           
Denominator:          
Basic and diluted weighted average shares outstanding   7,155,556    4,040,611 
Basic and diluted net income (loss) per ordinary share  $0.08   $(0.01)