Significant Accounting Policies (Tables)
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6 Months Ended |
Jun. 30, 2026 |
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| Significant Accounting Policies |
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| Schedule of Class A ordinary shares subject to possible redemption |
| | | | Gross proceeds | | $ | 276,000,000 | Less: | | | | Proceeds allocated to Public Warrants | | | (3,652,400) | Class A ordinary shares issuance cost | | | (9,113,391) | Plus: | | | | Accretion of carrying value to redemption value | | | 13,534,675 | Class A ordinary shares subject to possible redemption, December 31, 2025 | | $ | 276,768,884 | Plus: | | | | Accretion of carrying value to redemption value | | | 2,389,714 | Class A ordinary shares subject to possible redemption, March 31, 2026 | | $ | 279,158,598 | Plus: | | | | Accretion of carrying value to redemption value | | | 2,499,063 | Class A ordinary shares subject to possible redemption, June 30, 2026 | | $ | 281,657,661 |
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| Schedule of basic net income per ordinary share |
The following tables reflect the calculation of basic and diluted net income (loss) per ordinary share (in dollars, except per-share amounts): | | | | | | | | | | | | | | | For the | | For the | | | Three Months Ended | | Six Months Ended | | | June 30, 2026 | | June 30, 2026 | | | Class A | | Class B | | Class A | | Class B | Basic and diluted net income per ordinary share | | | | | | | | | | | | | Numerator: | | | | | | | | | | | | | Allocation of net income, as adjusted | | $ | 1,401,553 | | $ | 347,930 | | $ | 1,864,072 | | $ | 462,748 | Denominator: | | | | | | | | | | | | | Basic and diluted weighted average shares outstanding | | | 27,795,000 | | | 6,900,000 | | | 27,795,000 | | | 6,900,000 | Basic and diluted net income per ordinary share | | $ | 0.05 | | $ | 0.05 | | $ | 0.07 | | $ | 0.07 |
| | | | | | | | | For the Period from May 29, 2025 | | | (Inception) through | | | June 30, 2025 | | | Class A | | Class B (1) | Basic and diluted net loss per ordinary share | | | | | | | Numerator: | | | | | | | Allocation of net loss, as adjusted | | $ | — | | $ | (18,684) | | | | | | | | Denominator: | | | | | | | Basic and diluted weighted average ordinary shares outstanding | | | — | | | 6,000,000 | Basic and diluted net loss per ordinary share | | $ | 0.00 | | $ | (0.00) |
| (1) | On June 5, 2025, the Sponsor made a capital contribution of $25,000, or approximately $0.004 per share, to cover certain of the Company’s expenses, for which the Company issued 5,750,000 founder shares to the Sponsor. In December 2025, the Company, through a share capitalization, issued the Sponsor an additional 1,150,000 Class B ordinary shares, as a result of which the Sponsor has purchased and holds an aggregate of 6,900,000 Class B ordinary shares. All share and per-share data have been retrospectively presented. Up to 900,000 of the Founder Shares were subject to forfeiture by the Sponsor for no consideration depending on the extent to which the underwriters’ overallotment was exercised. On December 4, 2025, the underwriters exercised their over-allotment option in full as part of the closing of the Initial Public Offering. As such, the 900,000 Founder Shares are no longer subject to forfeiture. |
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| Schedule of diluted net income per ordinary share |
The following tables reflect the calculation of basic and diluted net income (loss) per ordinary share (in dollars, except per-share amounts): | | | | | | | | | | | | | | | For the | | For the | | | Three Months Ended | | Six Months Ended | | | June 30, 2026 | | June 30, 2026 | | | Class A | | Class B | | Class A | | Class B | Basic and diluted net income per ordinary share | | | | | | | | | | | | | Numerator: | | | | | | | | | | | | | Allocation of net income, as adjusted | | $ | 1,401,553 | | $ | 347,930 | | $ | 1,864,072 | | $ | 462,748 | Denominator: | | | | | | | | | | | | | Basic and diluted weighted average shares outstanding | | | 27,795,000 | | | 6,900,000 | | | 27,795,000 | | | 6,900,000 | Basic and diluted net income per ordinary share | | $ | 0.05 | | $ | 0.05 | | $ | 0.07 | | $ | 0.07 |
| | | | | | | | | For the Period from May 29, 2025 | | | (Inception) through | | | June 30, 2025 | | | Class A | | Class B (1) | Basic and diluted net loss per ordinary share | | | | | | | Numerator: | | | | | | | Allocation of net loss, as adjusted | | $ | — | | $ | (18,684) | | | | | | | | Denominator: | | | | | | | Basic and diluted weighted average ordinary shares outstanding | | | — | | | 6,000,000 | Basic and diluted net loss per ordinary share | | $ | 0.00 | | $ | (0.00) |
| (1) | On June 5, 2025, the Sponsor made a capital contribution of $25,000, or approximately $0.004 per share, to cover certain of the Company’s expenses, for which the Company issued 5,750,000 founder shares to the Sponsor. In December 2025, the Company, through a share capitalization, issued the Sponsor an additional 1,150,000 Class B ordinary shares, as a result of which the Sponsor has purchased and holds an aggregate of 6,900,000 Class B ordinary shares. All share and per-share data have been retrospectively presented. Up to 900,000 of the Founder Shares were subject to forfeiture by the Sponsor for no consideration depending on the extent to which the underwriters’ overallotment was exercised. On December 4, 2025, the underwriters exercised their over-allotment option in full as part of the closing of the Initial Public Offering. As such, the 900,000 Founder Shares are no longer subject to forfeiture. |
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