| Schedule of Class A Ordinary Shares |
The Class A ordinary shares reflected in the condensed balance sheets are reconciled in the following table: | Gross proceeds | | $ | 172,500,000 | | | Less: | | | | | | Proceeds allocated to Public Warrants | | | (500,250 | ) | | Issuance costs allocated to Class A ordinary shares | | | (10,881,785 | ) | | Plus: | | | | | | Accretion of carrying value to redemption value | | | 16,006,492 | | | Class A ordinary shares subject to possible redemption at December 31, 2025 | | $ | 177,124,457 | | | Plus: | | | | | | Accretion of carrying value to redemption value | | | 2,972,596 | | | Class A ordinary shares subject to possible redemption at June 30, 2026 | | $ | 180,097,053 | |
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| Schedule of Calculation of Basic and Diluted Net Income Per Share |
The following table reflects the calculation of basic and diluted net income per share: | | | Three Months Ended June 30, 2026 | | | Six Months Ended June 30, 2026 | | | | | Class A | | | Class B | | | Class A | | | Class B | | | Net income per share: | | | | | | | | | | | | | | Numerator: | | | | | | | | | | | | | | Net income | | $ | 1,008,986 | | | $ | 336,329 | | | $ | 1,788,003 | | | $ | 596,001 | | | Denominator: | | | | | | | | | | | | | | | | | | Weighted Average Ordinary Shares | | | 17,250,000 | | | | 5,750,000 | | | | 17,250,000 | | | | 5,750,000 | | | Basic and diluted net income per ordinary share | | $ | 0.06 | | | $ | 0.06 | | | $ | 0.10 | | | $ | 0.10 | | | | | Three Months Ended June 30, 2025 | | | Six Months Ended June 30, 2025 | | | | | Class A | | | Class B(1) | | | Class A | | | Class B(1) | | | Basic net income per ordinary share: | | | | | | | | | | | | | | Numerator: | | | | | | | | | | | | | | Net income | | $ | 699,670 | | | $ | 329,638 | | | $ | 513,323 | | | $ | 461,369 | | | Denominator: | | | | | | | | | | | | | | | | | | Weighted Average Ordinary Shares | | | 11,691,667 | | | | 5,508,333 | | | | 5,845,833 | | | | 5,254,166 | | | Basic net income per ordinary share | | $ | 0.06 | | | $ | 0.06 | | | $ | 0.09 | | | $ | 0.09 | | | | | Three Months Ended June 30, 2025 | | | Six Months Ended June 30, 2025 | | | | | Class A | | | Class B(1) | | | Class A | | | Class B(1) | | | Diluted net income per ordinary share: | | | | | | | | | | | | | | Numerator: | | | | | | | | | | | | | | Net income | | $ | 689,976 | | | $ | 339,332 | | | $ | 507,795 | | | $ | 466,897 | | | Denominator: | | | | | | | | | | | | | | | | | | Weighted Average Ordinary Shares | | | 11,691,667 | | | | 5,750,000 | | | | 5,845,833 | | | | 5,375,000 | | | Diluted net income per ordinary share | | $ | 0.06 | | | $ | 0.06 | | | $ | 0.09 | | | $ | 0.09 | |
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