v3.26.1
Significant Accounting Policies (Tables)
6 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]  
Schedule of Reflects Calculation of Earnings per Share to be Allocated to Shares The following table reflects the calculation of earnings per share to be allocated to the shares:

 

 

Three

 

 

Three

 

 

Six

 

 

Six

 

 

Months Ended

 

 

Months Ended

 

 

Months Ended

 

 

Months Ended

 

 

June 30, 2026

 

 

June 30, 2025

 

 

June 30, 2026

 

 

June 30, 2025

 

Net income/(loss)

$

 

264,623

 

 

$

 

(1,737,874

)

 

$

 

6,411,701

 

 

$

 

(1,791,913

)

Accretion for Class A ordinary shares to redemption amount

 

 

(3,064,930

)

 

 

 

(27,222,982

)

 

 

 

(6,134,870

)

 

 

 

(27,222,982

)

Allocation of net income/(loss) including accretion of temporary equity

$

 

(2,800,307

)

 

$

 

(28,960,856

)

 

$

 

276,831

 

 

$

 

(29,014,895

)

Schedule of Basic and Diluted Net 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 June 30, 2026

 

 

For the Three Months Ended June 30, 2025

 

 

 

Class A Redeemable

 

 

Class A Non-redeemable

Class B

 

 

Class A Redeemable

 

 

Class A Non-redeemable

Class B(1)(2)

 

Basic and diluted net loss per common share:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Numerator:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Basic allocation of net loss including accretion of temporary equity

 

 

 

(2,229,063

)

 

 

 

(13,978

)

 

 

 

(557,266

)

 

 

 

(20,896,139

)

 

 

 

(131,038

)

 

 

 

(7,933,679

)

Diluted allocation of net loss including accretion of temporary equity

 

$

 

(2,229,063

)

 

$

 

(13,978

)

 

$

 

(557,266

)

 

$

 

(20,606,934

)

 

$

 

(129,224

)

 

$

 

(8,224,697

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Denominator:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Basic weighted-average shares outstanding

 

 

 

35,880,000

 

 

 

 

225,000

 

 

 

 

8,970,000

 

 

 

 

22,474,286

 

 

 

 

140,934

 

 

 

 

8,532,857

 

Diluted weighted-average shares outstanding

 

 

 

35,880,000

 

 

 

 

225,000

 

 

 

 

8,970,000

 

 

 

 

22,474,286

 

 

 

 

140,934

 

 

 

 

8,970,000

 

Basic net loss per common share

 

$

 

(0.06

)

 

 $

 

(0.06

)

 

 $

 

(0.06

)

 

$

 

(0.93

)

 

$

 

(0.93

)

 

$

 

(0.93

)

Diluted net loss per common share

 

$

 

(0.06

)

 

 $

 

(0.06

)

 

 $

 

(0.06

)

 

$

 

(0.92

)

 

$

 

(0.92

)

 

$

 

(0.92

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

For the Six Months Ended June 30, 2026

 

 

For the Six Months Ended June 30, 2025

 

 

 

Class A Redeemable

 

 

Class A Non-redeemable

Class B

 

 

Class A Redeemable

 

 

Class A Non-redeemable

Class B(1)(2)

 

Basic and diluted net income/(loss) per common share:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Numerator:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Basic allocation of net income/(loss) including accretion of temporary equity

 

 

 

220,359

 

 

 

 

1,382

 

 

 

 

55,090

 

 

 

 

(16,779,449

)

 

 

 

(105,222

)

 

 

 

(12,130,224

)

Diluted allocation of net income/(loss) including accretion of temporary equity

 

$

 

220,359

 

 

$

 

1,382

 

 

$

 

55,090

 

 

$

 

(16,118,217

)

 

$

 

(101,076

)

 

$

 

(12,795,602

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Denominator:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Basic weighted-average shares outstanding

 

 

 

35,880,000

 

 

 

 

225,000

 

 

 

 

8,970,000

 

 

 

 

11,229,227

 

 

 

 

70,856

 

 

 

 

8,168,453

 

Diluted weighted-average shares outstanding

 

 

 

35,880,000

 

 

 

 

225,000

 

 

 

 

8,970,000

 

 

 

 

11,229,227

 

 

 

 

70,856

 

 

 

 

8,970,000

 

Basic net income/(loss) per common share

 

$

 

0.01

 

 

$

 

0.01

 

 

$

 

0.01

 

 

$

 

(1.49

)

 

$

 

(1.49

)

 

$

 

(1.49

)

Diluted net income/(loss) per common share

 

$

 

0.01

 

 

$

 

0.01

 

 

$

 

0.01

 

 

$

 

(1.43

)

 

$

 

(1.43

)

 

$

 

(1.43

)

 

 

(1) On May 5, 2025, the Company consummated its Initial Public Offering and sold 35.88 million Units, which includes the full exercise of the underwriter's over-allotment option, hence the 1,170,000 Class B ordinary shares are no longer subject to forfeiture and excluded from diluted shares outstanding. These shares were excluded from diluted shares outstanding while they remained subject to forfeiture, and that they ceased being contingently forfeitable upon the full exercise of the underwriters' over-allotment option on May 5, 2025.

(2) On June 30, 2023, the Sponsor paid $25,000 to cover certain of the Company’s offering costs in consideration of 11,500,000 Founder Shares. On February 3, 2025, the Sponsor surrendered for no consideration 4,025,000 Founder Shares. On May 1, 2025, the Company effected a stock dividend with respect to its Class B ordinary shares of 1,495,000 shares thereof, resulting in an aggregate of 8,970,000 outstanding shares of Class B ordinary shares. The stock dividend has been retroactively reflected in the financial statements and accompanying notes. All share and per-share amounts presented herein have been retroactively restated to reflect the stock dividend.