v3.26.1
Summary of Significant Accounting Policies (Tables)
6 Months Ended
Jun. 30, 2026
Summary of Significant Accounting Policies [Abstract]  
Schedule of Quantitative Information Regarding Market Assumptions Used in the Valuation of the Share Rights The following table presents the quantitative information regarding market assumptions used in the valuation of the Rights issued in the Initial Public Offering and the Private Placement:
    February 6,
2025
 
Underlying share price   $ 9.91  
Pre-adjusted value per Right   $ 0.66  
Market adjustment(1)     15.0 %
Fair value per Right   $ 0.099  

 

(1) Market adjustment reflects additional factors not fully captured by low volatility selection, which may include likelihood of Business Combination occurring, market perception of lack of available or suitable targets, or possible post-acquisition decline of stock price prior to beginning of the exercise period. The adjustment is determined by comparing traded right prices to simulated model outputs. The market adjustment was determined by calibrating traded Rights prices as of the valuation dates.
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 accompanying condensed balance sheets are reconciled in the following table:
Gross proceeds   $ 287,500,000  
Less:        
Proceeds allocated to Public Rights     (2,846,250 )
Class A Ordinary Shares issuance costs     (16,246,285 )
Plus:        
Accretion of Class A Ordinary Shares subject to possible redemption to redemption amount     31,468,694  
Class A Ordinary Shares subject to possible redemption, December 31, 2025     299,876,159  
Plus:        
Accretion of Class A Ordinary Shares subject to possible redemption to redemption amount     2,636,791  
Class A Ordinary Shares subject to possible redemption, March 31, 2026     302,512,950  
Plus:        
Accretion of Class A Ordinary Shares subject to possible redemption to redemption amount     2,677,671  
Class A Ordinary Shares subject to possible redemption, June 30, 2026   $ 305,190,621  
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 dollars, except per-share amounts):

 

    For the Three Months Ended June 30,     For the Six Months Ended June 30,  
    2026     2025     2026     2025  
    Class A     Class B     Class A     Class B     Class A     Class B     Class A     Class B  
Basic net income per Ordinary Share:                                                
Numerator:                                                
Allocation of net income, as adjusted   $ 1,877,531     $ 606,382     $ 2,203,146     $ 711,545     $ 3,694,470     $ 1,193,194     $ 3,241,891     $ 1,274,640  
                                                                 
Denominator:                                                                
Basic weighted-average Ordinary Shares outstanding     29,672,727       9,583,333       29,672,727       9,583,333       29,672,727       9,583,333       23,738,182       9,333,333  
Basic net income per Ordinary Share   $ 0.06     $ 0.06     $ 0.07     $ 0.07     $ 0.12     $ 0.12     $ 0.14     $ 0.14  

 

    For the Three Months Ended June 30,     For the Six Months Ended June 30,  
    2026     2025     2026     2025  
    Class A     Class B     Class A     Class B     Class A     Class B     Class A     Class B  
Diluted net income per Ordinary Share:                                                
Numerator:                                                                
Allocation of net income, as adjusted   $ 1,877,531     $ 606,382     $ 2,203,146     $ 711,545     $ 3,694,470     $ 1,193,194     $ 3,217,568     $ 1,298,963  
                                                                 
Denominator:                                                                
Diluted weighted-average Ordinary Shares outstanding (1)     29,672,727       9,583,333       29,672,727       9,583,333       29,672,727       9,583,333       23,738,182       9,583,333  
Diluted net income per Ordinary Share   $ 0.06     $ 0.06     $ 0.07     $ 0.07     $ 0.12     $ 0.12     $ 0.14     $ 0.14  

 

(1) The difference between basic and diluted weighted average Ordinary Shares outstanding is due to the timing of the accounting for the Over-Allotment Option for 1,250,000 Class B Ordinary Shares (see Note 5). Basic weighted average Ordinary Shares outstanding reflects the exercise as of the actual date it occurred, whereas diluted weighted average Ordinary Shares outstanding reflects the exercise as if it had occurred at the beginning of the period.