v3.26.1
Significant Accounting Policies (Tables)
6 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]  
Schedule of Class A Ordinary Shares Subject to Possible Redemption

Accordingly, at June 30, 2026 and December 31, 2025, Class A ordinary shares subject to possible redemption are presented at redemption value as temporary equity, outside of the shareholders’ deficit section of the Company’s condensed balance sheets, as reconciled in the following table:

 

Particular  Amount 
Gross proceeds  $143,750,000 
Less: Proceeds allocated to public warrants   (2,824,688)
Less: Ordinary share issuance cost   (8,118,430)
Add: Remeasurement of carrying value to redemption value   10,943,118 
Ordinary shares subject to possible redemption, December 8, 2025   143,750,000 
Add: Subsequent remeasurement of carrying value to redemption value   337,613 
Ordinary shares subject to possible redemption, December 31, 2025   144,087,613 
Add: Subsequent remeasurement of carrying value to redemption value   2,510,217 
Ordinary shares subject to possible redemption, June 30, 2026  $146,597,830 
Schedule of Basic and Diluted Net Income (Loss) Per Ordinary Share

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

 

   For the Three Months Ended
June 30, 2026
   For the Period from June 20, 2025
(Inception) through June 30, 2025
 
   Redeemable   Non-Redeemable   Redeemable   Non-Redeemable 
Particulars  Shares   Shares   Shares   Shares 
Weighted-average shares outstanding   14,375,000    5,264,167    -    4,791,667 
Ownership percentage   73%   27%   0%   100%
Numerators:                    
Allocation of net income (loss)  $823,629   $301,615   $-   $(6,014)
                     
Denominators:                    
Weighted-average shares outstanding   14,375,000    5,264,167    -    4,791,667 
Basic and diluted net income (loss) per share  $0.06   $0.06   $-   $(0.00)

 

   For the Six Months Ended
June 30, 2026
   For the Period from June 20, 2025
(Inception) through June 30, 2025
 
   Redeemable   Non-Redeemable   Redeemable   Non-Redeemable 
Particulars  Shares   Shares   Shares   Shares 
Weighted-average shares outstanding   14,375,000    5,264,167    -    4,791,667 
Ownership percentage   73%   27%   0%   100%
Numerators:                    
Allocation of net income (loss)  $1,610,184   $589,654   $-   $(6,014)
                     
Denominators:                    
Weighted-average shares outstanding   14,375,000    5,264,167    -    4,791,667 
Basic and diluted net income (loss) per share  $0.11   $0.11   $-   $(0.00)