SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Jun. 30, 2026

Accounting Policies [Abstract]

SCHEDULE OF CLASS A ORDINARY SHARES SUBJECT TO POSSIBLE REDEMPTION

Gross proceeds		$	190,000,000
Less:
Proceeds allocated to Share Rights			(1,577,000	)
Class A ordinary shares issuance costs			(12,508,055	)
Plus:
Remeasurement of carrying value to redemption value			21,043,361
Class A ordinary shares subject to possible redemption, December 31, 2025			196,958,306
Plus:
Remeasurement of carrying value to redemption value			1,609,968
Class A ordinary shares subject to possible redemption, March 31, 2026			198,568,274
Plus:
Remeasurement of carrying value to redemption value			1,572,864
Class A ordinary shares subject to possible redemption, June 30, 2026		$	200,141,138

SCHEDULE OF CALCULATION OF BASIC AND DILUTED NET INCOME PER ORDINARY SHARE

The following table reflects the calculation of basic and diluted net income per ordinary share (in dollars, except per share amounts):

		Redeemable Class A				Non-redeemable Class A				Class B				Redeemable Class A				Non-redeemable Class A				Class B
		For the Three Months Ended June 30, 2026												For the Six Months Ended June 30, 2026
		Redeemable Class A				Non-redeemable Class A				Class B				Redeemable Class A				Non-redeemable Class A				Class B
Basic and diluted net income per ordinary share
Numerator:
Allocation of net income		$	668,144			$	24,264			$	222,715			$	1,088,406			$	39,526			$	362,802

Denominator:
Basic and diluted weighted average shares outstanding			19,000,000				690,000				6,333,333				19,000,000				690,000				6,333,333
Basic and diluted net income per ordinary share		$	0.04			$	0.04			$	0.04			$	0.06			$	0.06			$	0.06

		Redeemable Class A				Non-Redeemable Class A				Class B				Redeemable Class A				Non-Redeemable Class A				Class B
		For the Three Months Ended June 30, 2025												For the Six Months Ended June 30, 2025
		Redeemable Class A				Non-Redeemable Class A				Class B				Redeemable Class A				Non-Redeemable Class A				Class B
Basic and diluted net income per ordinary share
Numerator:
Allocation of net income		$	1,110,149			$	40,316			$	370,050			$	1,800,440			$	65,384			$	672,697
Denominator:
Basic and diluted weighted average shares outstanding			19,000,000				690,000				6,333,333				16,795,580				609,945				6,275,322
Basic and diluted net income per ordinary share		$	0.06			$	0.06			$	0.06			$	0.11			$	0.11			$	0.11

Tabular disclosure of the nature and terms of the financial instruments and the rights and obligations embodied in those instruments, information about settlement alternatives, if any, in the contract and identification of the entity that controls the settlement alternatives including: a. The amount that would be paid, or the number of shares that would be issued and their fair value, determined under the conditions specified in the contract if the settlement were to occur at the reporting date b. How changes in the fair value of the issuer's equity shares would affect those settlement amounts (for example, "the issuer is obligated to issue an additional x shares or pay an additional y dollars in cash for each $1 decrease in the fair value of one share") c. The maximum amount that the issuer could be required to pay to redeem the instrument by physical settlement, if applicable d. The maximum number of shares that could be required to be issued, if applicable e. That a contract does not limit the amount that the issuer could be required to pay or the number of shares that the issuer could be required to issue, if applicable f. For a forward contract or an option indexed to the issuer's equity shares, the forward price or option strike price, the number of issuer's shares to which the contract is indexed, and the settlement date or dates of the contract, as applicable. g. The components of the liability that would otherwise be related to shareholders' interest and other comprehensive income (if any) subject to the redemption feature (for example, par value and other paid in amounts of mandatorily redeemable instruments are disclosed separately from the amount of retained earnings or accumulated deficit).

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