v3.26.1
STATEMENT OF CASH FLOWS UNAUDITED CONDENSED STATEMENTS OF CASH FLOWS
9 Months Ended
May 31, 2026
USD ($)
Cash Flows from Operating Activities:  
Net income (loss) $ 762,505
Adjustments to reconcile net cash used in operating activities:  
Formation and operating costs paid by Sponsor 40,545
Amortization of prepaid expenses 24,898
Interest earned on cash held in Trust Account (965,813)
Changes in operating assets and liabilities  
Prepaid expenses (225,000)
Accrued expenses 9,697
Due to Sponsor 6,510
Net cash used in operating activities (346,658)
Cash Flows from Investing Activity:  
Investment of cash in Trust Account (100,000,000)
Net cash used in investing activity (100,000,000)
Cash Flows from Financing Activities:  
Repayment of promissory note payable - related party (278,496)
Proceeds from sale of public units through public offerings, net of underwriters’ discount 99,500,000
Proceeds from ordinary shares issued in private placement 1,549,700
Payment of offering costs (177,804)
Net cash generated by financing activities 100,593,400
Net change in cash 246,742
Cash at Beginning of the period/ (date of incorporation) 0
Cash at End of the period 246,742
Supplemental Disclosure of Non-cash Activities  
Initial classification of ordinary shares subject to possible redemption (4,646,213)
Deferred offering cost paid by Sponsor 125,644
Representative shares issued and charged to offering costs 3,984,000
Accretion of ordinary shares subject to redemption value 4,773,413
Offering costs charged to additional paid in capital (260,031)
Value allocated to Over-allotment liabilities (127,200)
Expiration of Over-allotment option $ 127,200