NOTE 10 — SUBSEQUENT EVENTS

The Company evaluated subsequent events and transactions that occurred after the unaudited condensed balance sheet date through June 26, 2026, the date that the unaudited condensed financial statements were available to be issued. Based upon this review, except as noted below, the Company did not identify any subsequent events that would have required adjustment or disclosure in the unaudited condensed financial statements.

On May 7, 2026, the Sponsor surrendered 1,916,666 Class B ordinary shares for no consideration. Shares and associated accounts have been retroactively restated to reflect the surrender of 1,916,666 Class B ordinary shares resulting in the Sponsor holding 5,816,667 Class B ordinary shares as of December 31, 2025.

On May 18, 2026, the Company consummated its Initial Public Offering of 15,000,000 units (the “Units” and, with respect to the Class A ordinary shares (as defined below) included in the Units offered, the “Public Shares”) at $10.00 per Unit, generating gross proceeds to the Company of $150,000,000 (the “Public Proceeds”).

Simultaneously with the closing of the Initial Public Offering, the Company completed a private sale of 2,750,000 warrants (“Private Placement Warrants”) at $1.00 per Private Placement Warrant, to the Sponsor for an aggregate purchase price of $2,750,000.

On May 19, 2026, the underwriter partially exercised the over-allotment option for 700,000 units. The closing of the issuance and sale of additional units occurred on May 20, 2026, at a price of $10.00 per unit and generated total gross proceeds of $7,000,000. On May 20, 2026, an additional $7,035,000 consisting of the proceeds from the sale of the additional units and a portion of the proceeds from the Private Placement was placed in the Trust Account, resulting in a total of $157,785,000 held in the Trust Account.