v3.26.1
Significant Accounting Policies (Tables)
6 Months Ended
May 31, 2026
Significant Accounting Policies [Abstract]  
Schedule of Ordinary Shares Subject to Possible Redemption As of May 31, 2026, the ordinary shares subject to possible redemption reflected in the unaudited consolidated balance sheets are reconciled in the following table:

 

Gross proceeds   $ 230,000,000  
Less:        
Proceeds allocated to Public Rights     (3,404,000 )
Ordinary shares issuance costs     (15,344,116 )
Plus:        
Remeasurement of carrying value to redemption value     22,284,564  
Ordinary shares subject to possible redemption, May 31, 2026   $ 233,536,448  
Schedule of Basic and Diluted Net Income (Loss) Per Ordinary Share

The following table reflects the calculation of basic and diluted net income(loss) per ordinary share (in dollars, except per share amounts):

 

    For the Three Months Ended May 31,     For the Six Months Ended May 31,  
    2026     2025     2026     2025  
    Class A     Class B     Class A     Class B     Class A     Class B     Class A     Class B  
Basic net income (loss) per ordinary share                                                
Numerator:                                                
Allocation of net income (loss)   $ 1,045,938     $ 255,161     $     $ (23,187 )   $ 2,099,051     $ 560,945     $     $ (95,857 )
Denominator:                                                                
Basic weighted-average shares outstanding     23,570,000       5,750,000             5,000,000       21,238,901       5,675,824             5,000,000  
Basic net income (loss) per ordinary share   $ 0.04     $ 0.04     $     $ (0.00 )   $ 0.10     $ 0.10     $     $ (0.02 )
    For the Three Months Ended May 31,     For the Six Months Ended May 31,  
    2026     2025     2026     2025  
    Class A     Class B     Class A     Class B     Class A     Class B     Class A     Class B  
Diluted net income (loss) per ordinary share                                                
Numerator:                                                
Allocation of net income (loss)   $ 1,045,938     $ 255,161     $     $ (23,187 )   $ 2,093,282     $ 566,714     $     $ (95,857 )
Denominator:                                                                
Diluted weighted-average shares outstanding     23,570,000       5,750,000             5,000,000       21,238,901       5,750,000             5,000,000  
Diluted net income (loss) per ordinary share   $ 0.04     $ 0.04     $     $ (0.00 )   $ 0.10     $ 0.10     $     $ (0.02 )