Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2026

Significant Accounting Policies [Abstract]

Summary 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 condensed balance sheets are reconciled in the following table:


Gross proceeds		$	191,990,290
Less:
Proceeds allocated to Public Warrants			(215,029	)
Proceeds allocated to over-allotment liability			(94,781	)
Class A ordinary shares issuance costs			(11,538,479	)
Plus:
Accretion for ordinary shares to redemption amount			13,437,021

Class A ordinary shares subject to possible redemption, December 31, 2024			193,579,022
Plus:
Accretion for ordinary shares to redemption amount			7,984,510

Class A ordinary shares subject to possible redemption, December 31, 2025			201,563,532
Plus:
Accretion for ordinary shares to redemption amount			1,850,659

Class A ordinary shares subject to possible redemption, March 31, 2026			203,414,191
Plus:
Accretion for ordinary shares to redemption amount			1,866,579

Class A ordinary shares subject to possible redemption, June 30, 2026		$	205,280,770

Summary of Basic and Diluted Net Income Per Ordinary Share

The following table

s

reflects the calculation of basic and diluted net income per ordinary share (in dollars, except

per-share

amounts):


		For the Three Months Ended June 30, 2026								For the Six Months Ended June 30, 2026
		Redeemable Class A ordinary shares				Non-Redeemable Class A ordinary shares and Class B ordinary shares				Redeemable Class A ordinary shares				Non-Redeemable Class A ordinary shares and Class B ordinary shares
Basic and diluted net income per ordinary share
Numerator:
Allocation of net income		$	1,253,202			$	351,419			$	2,342,004			$	656,738
Denominator:
Basic and diluted weighted average shares outstanding			19,199,029				5,383,739				19,199,029				5,383,739
Basic and diluted net income per ordinary share		$	0.07			$	0.07			$	0.12			$	0.12


		For the Three Months Ended June 30, 2025								For the Six Months Ended June 30, 2025
		Redeemable Class A ordinary shares				Non-Redeemable Class A ordinary shares and Class B ordinary shares				Redeemable Class A ordinary shares				Non-Redeemable Class A ordinary shares and Class B ordinary shares
Basic and diluted net income per ordinary share
Numerator:
Allocation of net income		$	1,463,853			$	410,490			$	2,759,362			$	773,772
Denominator:
Basic and diluted weighted average shares outstanding			19,199,029				5,383,739				19,199,029				5,383,739

Basic and diluted net income per ordinary share		$	0.08			$	0.08			$	0.14			$	0.14

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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