SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Jun. 30, 2026

Accounting Policies [Abstract]

Schedule of Class A Ordinary Shares Subject to Possible Redemption

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

Gross proceeds		$	168,500,000
Less:
Proceeds allocated to Public Warrants			(5,120,715	)
Class A ordinary shares issuance costs			(10,278,156	)
Plus:
Remeasurement of carrying value to redemption value			16,318,433
Class A ordinary shares subject to possible redemption, March 31, 2026			169,419,562
Plus:
Remeasurement of carrying value to redemption value			1,523,388
Class A ordinary shares subject to possible redemption, June 30, 2026		$	170,942,950

Schedule of Basic and Diluted Net Income Per Ordinary Share

The following table reflects the calculation of basic and diluted net income per ordinary share (in USD, except per share amounts):

		For the Three Months Ended June 30, 2026								For the Six Months Ended June 30, 2026
		Class A Redeemable Ordinary Shares				Class A non- redeemable and Class B Ordinary Shares				Class A Redeemable Ordinary Shares				Class A non- redeemable and Class B Ordinary Shares
Basic net income per share:
Numerator:
Allocation of net income		$	929,559			$	334,016			$	1,426,398			$	611,112
Denominator:
Basic weighted-average shares outstanding			16,850,000				6,054,667				13,667,222				5,855,452
Basic net income per ordinary share		$	0.06			$	0.06			$	0.10			$	0.10

		For the Three Months Ended June 30, 2026								For the Six Months Ended June 30, 2026
		Class A Redeemable Ordinary Shares				Class A non- redeemable and Class B Ordinary Shares				Class A Redeemable Ordinary Shares				Class A non- redeemable and Class B Ordinary Shares
Diluted net income per ordinary share
Numerator:
Allocation of net income		$	929,559			$	334,016			$	1,417,938			$	619,572
Denominator:
Diluted weighted average ordinary shares outstanding			16,850,000				6,054,667				13,667,222				5,971,934
Diluted net income per ordinary share		$	0.06			$	0.06			$	0.10			$	0.10

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.

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