v3.26.1
CONDENSED STATEMENT OF CASH FLOWS - USD ($)
3 Months Ended 6 Months Ended
Mar. 31, 2026
Dec. 31, 2025
Cash Flows from Operating Activities:    
Net income $ 648,348 $ (110,178)
Adjustments to reconcile net income to net cash used in operating activities:    
General and administrative expenses paid through promissory note – related party   12,330
Interest earned on marketable securities held in Trust Account (860,706) (324)
Changes in operating assets and liabilities:    
Prepaid expenses and other current assets (171,652)  
Accrued expenses 112,028 60,417
Net cash used in operating activities (271,982) (37,431)
Cash Flows from Investing Activities:    
Investment of cash in Trust Account (172,500,000)  
Net cash used in investing activities (172,500,000)  
Cash Flows from Financing Activities:    
Proceeds from promissory note – related party   150,000
Proceeds from sale of Units, net of underwriting discounts paid 169,050,000  
Proceeds from sale of Private Placement Units 2,794,650  
Underwriters reimbursement 2,156,250 2,156,250
Repayment of promissory note — related party (410,006)  
Payment of offering costs (516,993) (106,488)
Net cash provided by financing activities 173,073,901 43,512
Net Change in Cash Equivalents 301,919 6,081
Cash equivalents – Beginning of period 6,081  
Cash equivalents – End of period 308,000 6,081
Noncash investing and financing activities:    
Deferred offering costs included in accrued offering costs 208,270 401,313
Deferred offering costs paid through promissory note – related party   55,183
Deferred offering costs paid by Sponsor in exchange for issuance of Class B ordinary shares   $ 25,000
Deferred underwriting fee payable $ 12,075,000