v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
3 Months Ended
Mar. 31, 2026
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  
Schedule of basic and diluted net income(loss) per share of ordinary share

The following table reflects the calculation of basic and diluted net income(loss) per share of ordinary share (in dollars, except per share amounts):

Net income from January 1, 2025, to March 31, 2026

  ​ ​ ​

$

1,398,394

  ​ ​ ​

For the three months period ended March 31, 2026

Redeemable

Non- Redeemable

  ​

  ​ ​ ​

Shares

  ​ ​ ​

Shares

  ​ ​ ​

Total

Total number of ordinary shares – Basic

 

22,750,000

 

6,190,000

 

28,940,000

Ownership percentage

 

79

%  

21

%  

  ​

Total income allocated by class

$

1,099,290

$

299,104

$

1,398,394

Less: Accretion allocated based on ownership percentage

 

(2,510,216)

 

(683,000)

 

(3,193,216)

Plus: Accretion applicable to the redeemable class

 

3,193,216

 

 

3,193,216

Total income (loss) by class

$

1,782,290

$

(383,896)

 

1,398,394

Weighted average shares

 

18,008,334

 

6,096,334

 

  ​

Earnings (loss) per ordinary share - Basic

$

0.10

$

(0.06)

 

  ​

  ​ ​ ​

For the three months period ended March 31, 2026

Redeemable

Non- Redeemable

  ​ ​ ​

Shares

  ​ ​ ​

Shares

  ​ ​ ​

Total

Total number of ordinary shares – Diluted

 

34,125,000

 

7,441,250

 

41,566,250

Ownership percentage

 

82

%  

18

%  

  ​

Total income allocated by class

$

1,148,051

$

250,343

$

1,398,394

Less: Accretion allocated based on ownership percentage

 

(2,621,562)

 

(571,654)

 

(3,193,216)

Plus: Accretion applicable to the redeemable class

 

3,193,216

 

 

3,193,216

Total income (loss) by class

$

1,719,706

$

(321,312)

 

1,398,394

Weighted average shares

 

27,012,501

 

7,083,737

 

  ​

Earnings (loss) per ordinary share - Diluted

$

0.06

$

(0.05)

 

  ​

Schedule of key metrics included in total assets

  ​ ​ ​

March 31, 2026

Cash

897,989

Cash held in Trust Account

229,048,269