v3.26.1
CONDENSED BALANCE SHEETS (Unaudited) - USD ($)
Mar. 31, 2026
Dec. 31, 2025
Current assets    
Cash equivalents $ 308,000 $ 6,081
Due from Sponsor 192,493
Prepaid expense 51,429
Prepaid insurance 120,223
Total Current Assets 672,145 6,081
Deferred offering costs 587,984
Cash and marketable securities held in Trust Account 173,360,706
TOTAL ASSETS 174,032,851 594,065
Current liabilities    
Accrued expenses 172,445 60,417
Accrued offering costs 208,270 401,313
Promissory note – related party 217,513
Total Current Liabilities 380,715 679,243
Deferred underwriting fee payable 12,075,000
Total Liabilities 12,455,715 679,243
Class A Ordinary Shares subject to possible redemption, 17,250,000 and 0 shares at redemption value of $10.05 and $0 per share as of March 31, 2026 and December 31, 2025, respectively 173,360,706
Shareholders’ Deficit    
Preference shares, $0.0001 par value; 5,000,000 shares authorized; none issued or outstanding as of March 31, 2026 and December 31, 2025
Additional paid-in capital 24,425
Accumulated deficit (11,784,250) (110,178)
Total Shareholders’ Deficit (11,783,570) (85,178)
Total Liabilities, Class A Ordinary Shares Subject to Possible Redemption, and Shareholders’ Deficit 174,032,851 594,065
Class A Ordinary Shares [Member]    
Shareholders’ Deficit    
Common stock value 105
Class B Ordinary Shares [Member]    
Shareholders’ Deficit    
Common stock value [1] $ 575 $ 575
[1] This number includes an aggregate of up to 750,000 Class B Ordinary Shares that were subject to forfeiture if the over-allotment option had not been exercised in full or in part by the underwriters. On February 9, 2026, the underwriters exercised their over-allotment option in full to be settled as part of the closing of the Initial Public Offering (as defined in Note 1). As a result of the underwriters’ election to fully exercise their over-allotment option, those 750,000 Founder Shares are no longer subject to forfeiture by the Sponsor (Note 4).