Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2026

Summary of Significant Accounting Policies [Abstract]

Schedule of Net Income Per Share

The following tables reflect the net income per share after allocating income between the shares based on outstanding shares:

		Three months ended June 30, 2026								Six months ended June 30, 2026
		Class A				Class B				Class A				Class B
Numerator:
Basic and diluted net income per share of ordinary shares:
Allocation of income –
Basic and diluted		$	1,235,000			$	411,000			$	2,446,000			$	815,000
Denominator:
Weighted average shares of ordinary shares:
Basic and diluted			23,000,000				7,666,667				23,000,000				7,666,667
Net income per share of ordinary shares –
Basic and diluted		$	0.05			$	0.05			$	0.11			$	0.11

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 unaudited condensed balance sheets are reconciled in the following table:

		Dollars				Shares
Gross proceeds of Offering		$	230,000,000				23,000,000
Less: Proceeds allocated to Public Warrants			(2,967,000	)			-
Offering costs			(10,512,000	)			-
Plus: Accretion of carrying value to redemption value			13,708,000				-
Class A ordinary shares subject to possible redemption as of December 31, 2025			230,229,000				23,000,000
Plus: Accretion of carrying value to redemption value			4,087,000				-
Class A ordinary shares subject to possible redemption as of June 30, 2026		$	234,316,000				23,000,000

Tabular disclosure of temporary equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.

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