Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2026

Significant Accounting Policies [Abstract]

Schedule of Net Income (Loss) Per Share

The net income per share presented in the unaudited condensed statements of operations is based on the following:

		For the Three Months Ended June 30, 2026								For the Three Months Ended June 30, 2025
		Redeemable Ordinary Shares				Non-redeemable Ordinary Shares				Redeemable Ordinary Shares				Non-redeemable Ordinary Shares
Basic and diluted net income per ordinary share
Numerator:
Allocation of net income		$	50,945			$	38,841			$	349,395			$	113,221

Denominator:
Basic and diluted weighted average shares outstanding			2,550,149				1,944,290				6,000,000				1,944,290
Basic and diluted net income per ordinary share		$	0.02				0.02			$	0.06			$	0.06

		For the Six Months Ended June 30, 2026								For the Six Months Ended June 30, 2025
		Redeemable Ordinary Shares				Non-redeemable Ordinary Shares				Redeemable Ordinary Shares				Non-redeemable Ordinary Shares
Basic and diluted net income per ordinary share
Numerator:
Allocation of net income		$	89,982			$	61,276			$	449,556			$	162,858

Denominator:
Basic and diluted weighted average shares outstanding			2,855,108				1,944,290				5,204,420				1,885,379
Basic and diluted net income per ordinary share		$	0.03				0.03			$	0.09			$	0.09

Schedule of Ordinary Shares Subject to Possible Redemption

Accordingly, as of June 30, 2026 and December 31, 2025, ordinary shares subject to possible redemption are presented at redemption value as temporary equity, outside of permanent shareholders’ equity on the Company’s balance sheet in the following table:

		Shares				Amount
Gross proceeds from IPO			6,000,000			$	60,000,000
Less:
Proceeds allocated to Public Rights			—				(1,320,000	)
Allocation of offering costs related to redeemable shares			—				(1,538,521	)

Plus:
Accretion of carrying value to redemption value			—				5,090,123
Ordinary shares subject to possible redemption – December 31, 2025			6,000,000			$	62,231,602
Plus:
Accretion of carrying value to redemption value			—				813,750
Redemption of public shareholders			(3,449,851	)			(35,832,096	)
Ordinary shares subject to possible redemption – June 30, 2026			2,550,149			$	27,213,256

Tabular disclosure of temporary equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.

+ References + Details