v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
6 Months Ended
Jun. 30, 2026
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  
Schedule of Class A ordinary shares subject to possible redemption reconciled

Gross proceeds

  ​ ​ ​

$

150,000,000

Less:

 

  ​

Proceeds allocated to Public Rights

 

(2,220,000)

Proceeds allocated to Over-Allotment Option liability

 

(159,084)

Public Shares issuance costs

 

(9,397,751)

Plus:

Accretion of carrying value to redemption value

15,644,671

Class A Ordinary Shares subject to possible redemption, December 31, 2025

153,867,836

Plus:

 

  ​

Accretion of carrying value to redemption value

 

1,349,375

Class A Ordinary Shares subject to possible redemption, March 31, 2026

155,217,211

Plus:

 

  ​

Accretion of carrying value to redemption value

 

1,364,288

Class A Ordinary Shares subject to possible redemption, June 30, 2026

$

156,581,499

Schedule of calculation of basic and diluted net income (loss) per ordinary share

  ​ ​ ​

  ​ ​ ​

  ​ ​ ​

  ​ ​ ​

For the Period from

  ​ ​ ​

For the Three Months

  ​ ​ ​

For the Three Months

  ​ ​ ​

For the Six Months

January 9, 2025

Ended

Ended

Ended

(inception) through

June 30, 2026

June 30, 2025

June 30, 2026

June 30, 2025

Class A

  ​ ​ ​

Class B

Class A

  ​ ​ ​

Class B

Class A

  ​ ​ ​

Class B

  ​ ​ ​

Class A

  ​ ​ ​

Class B

  ​ ​ ​

Ordinary

  ​ ​ ​

Ordinary

  ​ ​ ​

Ordinary

  ​ ​ ​

Ordinary

  ​ ​ ​

Ordinary

  ​ ​ ​

Ordinary

  ​ ​ ​

Ordinary

  ​ ​ ​

Ordinary

  ​ ​ ​

Shares

  ​ ​ ​

Shares

  ​ ​ ​

Shares

  ​ ​ ​

Shares

  ​ ​ ​

Shares

  ​ ​ ​

Shares

  ​ ​ ​

Shares

  ​ ​ ​

Shares

Basic and diluted net income per Ordinary Share

Numerator:

 

  ​

  ​

 

  ​

  ​

 

  ​

  ​

  ​

  ​

Allocation of net income

$

66,083

$

21,317

$

479,710

$

328,596

$

841,332

$

271,398

$

321,421

$

436,743

Denominator:

 

  ​

 

  ​

 

  ​

 

  ​

 

  ​

 

  ​

 

  ​

 

Basic and diluted weighted average Ordinary Shares outstanding

 

15,500,000

 

5,000,000

 

8,346,154

 

5,717,033

 

15,500,000

 

5,000,000

 

4,219,444

 

5,733,333

Basic and diluted net income per Ordinary Share

$

0.00

$

0.00

$

0.06

$

0.06

$

0.05

$

0.05

$

0.08

$

0.08