v3.26.1
Significant Accounting Policies (Tables)
6 Months Ended
Jun. 30, 2026
Significant Accounting Policies [Abstract]  
Schedule of Class A Ordinary Shares Subject to Possible Redemption

As of June 30, 2026 and December 31, 2025, the Class A ordinary shares subject to possible redemption reflected in the balance sheets are reconciled in the following table:

Gross proceeds   $ 145,000,000  
Less:        
Proceeds allocated to Public Rights     (3,335,000 )
Class A ordinary shares subject to possible redemption issuance cost     (6,610,700 )
Plus:        
Accretion of carrying value to redemption value     10,948,754  
Class A ordinary Shares subject to possible redemption, December 31, 2025     146,003,054  
Plus:        
Accretion of carrying value to redemption value     1,297,183  
Class A ordinary Shares subject to possible redemption, March 31, 2026     147,300,237  
Plus:        
Accretion of carrying value to redemption value     1,312,067  
Class A ordinary Shares subject to possible redemption, June 30, 2026   $ 148,612,304  
Schedule of Basic and Diluted Net Income (Loss)

The following table reflects the calculation of basic and diluted net income (loss) per ordinary share:

 

   

For the Three Months Ended

June 30,

   

For the Six Months Ended

June 30,

 
    2026     2025     2026     2025  
    Redeemable
Shares
    Non-
Redeemable
Shares
    Redeemable
Shares
    Non-
Redeemable Shares
    Redeemable
Shares
    Non-
Redeemable Shares
    Redeemable
Shares
    Non-
Redeemable Shares
 
Basic and diluted net income (loss) per share:                                                
Numerator:                                                
Allocation of net income (loss)   $ 745,866     $ 318,572     $     $ (42,348 )   $ 1,541,342     $ 658,332     $     $ (64,170 )
Denominator:                                                                
Weighted-average shares outstanding     14,500,000       6,193,189             4,833,333       14,500,000       6,193,189             4,833,333  
Basic and diluted net income (loss) per ordinary share   $ 0.05     $ 0.05     $     $ (0.01 )   $ 0.11     $ 0.11     $     $ (0.01 )