v3.26.1
Significant Accounting Policies (Tables)
3 Months Ended
Mar. 31, 2026
Significant Accounting Policies [Abstract]  
Schedule of Net Income (Loss) Per Share

The net income per share presented in the statements of operations is based on the following:

 

    For the Three Month Ended  
March 31, 2026
    For the Three Month Ended
March 31, 2025
 
    Redeemable
Ordinary
Shares
    Non-redeemable
Ordinary
Shares
    Redeemable
Ordinary
Shares
    Non-redeemable
Ordinary
Shares
 
Basic and diluted net income per ordinary share                        
Numerator:                        
Allocation of net income   $ 38,072       23,400     $ 105,868     $ 43,931  
                                 
Denominator:                                
Basic and diluted weighted average shares outstanding     3,163,456       1,944,290       4,400,000       1,825,813  (1)
Basic and diluted net income per ordinary share   $ 0.01       0.01     $ 0.02     $ 0.02  

 

(1) Ordinary shares have been retroactively restated to reflect the Sponsor’s forfeiture of 225,000 Founder Shares on March 10, 2025 for no consideration as the underwriters of the IPO did not exercise the over-allotment option.
Schedule of Ordinary Shares Subject to Possible Redemption

Accordingly, as of March 31, 2026 and December 31, 2025, ordinary shares subject to possible redemption are presented at redemption value as temporary equity, outside of permanent shareholders’ equity on the Company’s balance sheet in the following table:

 

    Shares     Amount  
Gross proceeds from IPO     6,000,000     $ 60,000,000  
Less:                
Proceeds allocated to Public Rights           (1,320,000 )
Allocation of offering costs related to redeemable shares           (1,538,521 )
                 
Plus:                
Accretion of carrying value to redemption value           5,090,123  
Ordinary shares subject to possible redemption – December 31, 2025     6,000,000     $ 62,231,602  
Plus:                
Accretion of carrying value to redemption value           437,400  
Redemption of public shareholders     (3,449,851 )     (35,832,096 )
Ordinary shares subject to possible redemption – March 31, 2026     2,550,149     $ 26,836,906