v3.26.1
Summary of Significant Accounting Policies (Tables)
3 Months Ended
Mar. 31, 2026
Summary of Significant Accounting Policies [Abstract]  
Schedule of Class A Ordinary Shares Subject to Possible Redemption As of March 31, 2026 and December 31, 2025, the Class A Ordinary Shares subject to possible redemption reflected in the accompanying unaudited condensed balance sheets are reconciled in the following table:
    Shares     Amount  
Gross proceeds     30,000,000     $ 300,000,000  
Less:                
Proceeds allocated to Public Warrants           (2,700,000 )
Class A Ordinary Shares issuance costs           (18,447,055 )
Plus:                
Remeasurement of carrying value to redemption value           29,200,872  
Class A Ordinary Shares subject to possible redemption, December 31, 2025     30,000,000     $ 308,053,817  
Plus:                
Remeasurement of carrying value to redemption value           2,708,697  
Class A Ordinary Shares subject to possible redemption, March 31, 2026     30,000,000     $ 310,762,514  
Schedule of Basic and Diluted Net Income Per Ordinary Share

The following table presents a reconciliation of the numerator and denominator used to compute basic and diluted net income per Ordinary Share for each class of Ordinary Shares:

 

    For the Three Months
Ended March 31, 2026
    For the period from
January 23, 2025
(inception) through
March 31, 2025
 
    Class A     Class B     Class A     Class B  
    Ordinary
Shares
    Ordinary
Shares
    Ordinary
Shares
    Ordinary
Shares (1)
 
Basic and diluted net income (loss) per Ordinary Share                        
Numerator:                                
Allocation of net income (loss)   $ 2,041,146     $ 510,287     $     $ (48,534 )
                                 
Denominator:                                
Basic and diluted weighted average Ordinary Shares outstanding     30,000,000       7,500,000             6,600,000  
Basic and diluted net income (loss) per Ordinary Share   $ 0.07     $ 0.07     $     $ (0.01 )

 

(1) Excludes up to 990,000 Class B Ordinary Shares that were subject to forfeiture if the over-allotment option was not exercised in full or in part by the underwriters. On May 2, 2025, the underwriters partially exercised their over-allotment option and forfeited the unexercised balance (see Note 5).