v3.26.1
Segment Information
6 Months Ended
Jun. 30, 2026
Segment Information [Abstract]  
SEGMENT INFORMATION

NOTE 9 – SEGMENT INFORMATION

 

FASB ASC Topic 280, “Segment Reporting,” establishes standards for companies to report in their financial statements information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker (“CODM”), or group, in deciding how to allocate resources and assess performance.

 

The Company’s CODM has been identified as the Chief Financial Officer, who reviews the assets, operating results, and financial metrics for the Company as a whole to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that the Company only has one reportable segment.

 

The measure of segment assets is reported on the condensed balance sheet as total assets. When evaluating the Company’s performance and making key decisions regarding resource allocation the CODM reviews several key metrics, which include the following:

 

    June 30,
2026
 
Investments held in Trust Account   $ 230,490,916  
Cash   $ 1,003,716  

 

    For the
Three Months
Ended
June 30,
2026
    For the
Period from
March 12, 2026
(Inception)
Through
June 30,
2026
 
General and administrative fees   $ 175,060     $ 193,821  
Interest earned on investments held in Trust Account   $ 490,916     $ 490,916  

 

The CODM reviews the Company’s total assets and liquidity to assess whether sufficient resources are available to discharge its liabilities. The CODM is provided with details of cash and liquid resources available with the Company.

 

The CODM reviews interest earned on investments held in the Trust Account to measure and monitor shareholder value and determine the most effective strategy of investment with the Trust Account funds while maintaining compliance with the trust agreement.