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

NOTE 9. SEGMENT INFORMATION

 

ASC Topic 280, “Segment Reporting,” establishes standards for companies to report in their unaudited condensed financial statements information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise that engage in business activities from which it may recognize revenues and incur expenses, and for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker, or group, in deciding how to allocate resources and assess performance.

 

The Company’s Chief Operating Decision Maker (“CODM”) has been identified as the Chief Financial Officer, who reviews the operating results 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 CODM assesses performance for the single segment and decides how to allocate resources based on net income or loss that also is reported on the unaudited condensed statements of operations as net income or loss. The measure of segment assets is reported on the condensed balance sheets 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,     December 31,  
    2026     2025  
Cash   $ 1,778,367     $ 2,194,564  
Cash and investments held in Trust Account   $ 351,626,627     $ 345,487,979  

  

    For the
Three Months Ended
June 30,
2026
    For the
Six Months Ended
June 30,
2026
    For the Period from
June 19, 2025
(Inception) Through
June 30,
2025
 
General and administrative costs   $ 184,974     $ 431,287     $ 17,420  
Interest earned on cash and investments held in Trust Account   $ 3,087,178     $ 6,138,648     $