Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2026

Summary of Significant Accounting Policies [Abstract]

Schedule of Class A Ordinary Shares Reflected in the Condensed Balance Sheets

The Class A ordinary shares reflected in the condensed balance sheets are reconciled in the following table:

Gross proceeds		$	172,500,000
Less:
Proceeds allocated to Public Warrants			(345,000	)
Issuance costs allocated to Class A ordinary shares			(10,891,881	)
Plus:
Accretion of carrying value to redemption value			15,861,338
Class A ordinary shares subject to possible redemption at December 31, 2025		$	177,124,457
Plus:
Accretion of carrying value to redemption value			1,458,146
Class A ordinary shares subject to possible redemption at March 31, 2026		$	178,582,603

Schedule of Basic and Diluted Net Income (Loss) Per Share

The following table reflects the calculation of basic and diluted net income (loss) per share:

		For the Three Months Ended March 31, 2026								For the Three Months Ended March 31, 2025
		Class A				Class B				Class B⁽¹⁾
Numerator:
Net income (loss)		$	913,720			$	304,574			$	(52,849	)
Denominator:
Weighted average ordinary shares			17,250,000				5,750,000				5,000,000
Basic and diluted net income (loss) per ordinary share		$	0.05			$	0.05			$	(0.01	)

⁽¹⁾

Excludes up to 750,000 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 (see Note 6). On April 30, 2025, the Underwriters’ over-allotment option was exercised in full simultaneously with the Initial Public Offering, and the 750,000 Class B ordinary shares were no longer subject to forfeiture.

Tabular disclosure of temporary equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.

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