v3.26.1
Summary of Significant Accounting Policies (Tables)
3 Months Ended 12 Months Ended
Mar. 31, 2026
Dec. 31, 2025
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 condensed balance sheets are reconciled in the following table:

Gross proceeds

 

$

230,000,000

 

Less:

 

 

 

 

Proceeds allocated to Public Warrants

 

 

(4,830,000

)

Public Shares issuance costs

 

 

(14,023,535

)

Plus:

 

 

 

 

Accretion of carrying value to redemption value

 

 

20,321,424

 

Class A ordinary shares subject to possible redemption, December 31, 2025

 

$

231,467,889

 

Plus:

 

 

 

 

Accretion of carrying value to redemption value

 

 

2,008,654

 

Class A ordinary shares subject to possible redemption, March 31, 2026

 

$

233,476,543

 

As of December 31, 2025, the Class A ordinary shares subject to possible redemption reflected in the balance sheet are reconciled in the following table:

Gross proceeds

 

$

230,000,000

 

Less:

 

 

 

 

Proceeds allocated to Public Warrants

 

 

(4,830,000

)

Public Shares issuance costs

 

 

(14,023,535

)

Plus:

 

 

 

 

Remeasurement of carrying value to redemption value

 

 

20,321,424

 

Class A ordinary shares subject to possible redemption, December 31, 2025

 

$

231,467,889

 

Schedule of Calculation of Basic and Diluted Net Income Per Ordinary Share

The following tables reflect the calculation of basic and diluted net income per Ordinary Share:

 

For the
Three Months Ended
March 31, 2026

Basic and diluted net income per Ordinary Share

 

Class A

 

Class B

Basic and diluted net income per Ordinary Share

 

 

   

 

 

Numerator:

 

 

   

 

 

Allocation of net income

 

$

1,310,334

 

$

424,594

Denominator:

 

 

   

 

 

Basic and diluted weighted average Ordinary Shares outstanding

 

 

23,660,000

 

 

7,666,667

Basic and diluted net income per Ordinary Share

 

$

0.06

 

$

0.06

The following tables reflect the calculation of basic and diluted net loss per Ordinary Share:

 

For the Period from
July 24, 2025
(Inception) Through
December 31, 2025

Basic net income per ordinary share

 

Class A

 

Class B

Basic net income per ordinary share

 

 

   

 

 

Numerator:

 

 

   

 

 

Allocation of net income, as adjusted

 

$

114,136

 

$

93,542

Denominator:

 

 

   

 

 

Basic weighted average ordinary shares outstanding

 

 

8,576,750

 

 

7,029,167

Basic net income per ordinary share

 

$

0.01

 

$

0.01

 

For the Period from
July 24, 2025
(Inception) Through
December 31, 2025

Diluted net income per ordinary share

 

Class A

 

Class B

Diluted net income per ordinary share

 

 

   

 

 

Numerator:

 

 

   

 

 

Allocation of net income, as adjusted

 

$

112,648

 

$

95,030

Denominator:

 

 

   

 

 

Diluted weighted average ordinary shares outstanding

 

 

8,576,750

 

 

7,235,417

Diluted income per ordinary share

 

$

0.01

 

$

0.01