v3.26.1
UNAUDITED CONDENSED STATEMENTS OF CASH FLOWS - USD ($)
3 Months Ended
May 31, 2026
May 31, 2025
Cash Flows from Operating Activities:    
Net income (loss) $ 221,677 $ (45,424)
Changes in operating assets and liabilities:    
Interest earned on investments held in Trust Account (327,366) 0
Due to related party 3,480 0
Prepaid expenses (27,583) (4,167)
Accounts payable and accrued expenses 37,032 20,000
Net Cash Used in Operating Activities (92,760) (29,591)
Cash Flows from Investing Activities:    
Purchase of investments held in Trust Account (108,037,500) 0
Net Cash Used in Investing Activities (108,037,500) 0
Cash Flows from Financing Activities:    
Proceeds from sale of Public Units 107,500,000 0
Proceeds from sale of Private Units 2,178,000 0
Payment of underwriter fees (580,500) 0
Payment of offering costs (323,949) (29,815)
Proceeds from issuance of promissory note- related party 0 100,000
Repayment of related party advance 0 (3,600)
Repayment of promissory note - related party (200,000) 0
Net Cash Provided by Financing Activities 108,573,551 66,585
Net Change in Cash 443,291 36,994
Cash, Beginning of the Period 49,273 75,000
Cash, End of the Period 492,564 111,994
Supplemental Disclosure of Cash Flow Information:    
Remeasurement of carrying value to redemption value 327,366 0
Accretion of carrying value to redemption value of Class A redeemable ordinary shares 6,274,730 0
Deferred offering costs in accrued offering costs $ 0 $ 20,000