v3.26.1
Basis of Presentation and Summary of Significant Accounting Policies (Tables)
6 Months Ended
Jun. 30, 2026
Basis of Presentation and Summary of Significant Accounting Policies [Abstract]  
Schedule of Class A Ordinary Shares Subject to Possible Redemption

As of June 30, 2026, the Class A Ordinary Shares subject to possible redemption reflected in the balance sheets are reconciled in the following table: 

 

Gross proceeds   $ 115,000,000  
Subtract:        
Proceeds allocated to Public Share Rights     (3,421,660 )
Public shares issuance costs     (916,329 )
Add:        
Accretion of carrying value to redemption value     4,337,989  
Subsequent measurement of ordinary shares subject to redemption (interest earned on trust account)     627,232  
Class A ordinary shares subject to possible redemption – March 31, 2026   $ 115,627,232  
Add:        
Subsequent measurement of ordinary shares subject to redemption (interest earned on trust account)     1,023,466  
Class A ordinary shares subject to possible redemption – June 30, 2026   $ 116,650,698  
Schedule of Net Income (Loss) Per Share

The net income (loss) per share presented in the unaudited condensed consolidated statements of operations is based on the following:

 

    For the three months
ended
June 30,
    For the period from June 27, 2025 (inception) through
June 30,
    For the six months
ended
June 30,
 
    2026     2025     2026  
Net income (loss)   $ 747,372     $ (3,601 )   $ 1,295,333  
Subsequent measurement for ordinary shares subject to redemption (interest earned in Trust Account)     (1,023,466 )     -       (1,650,698 )
Net loss including accretion of ordinary shares to redemption value   $ (276,094 )   $ (3,601 )   $ (355,365 )
Schedule of Basic and Diluted Net Loss Per Ordinary Share
    For the three months ended
June 30, 2026
    For the period from June 27, 2025
(inception) through June 30, 2025
 
    Redeemable
shares
    Non-redeemable
shares
    Redeemable
shares
    Non-redeemable
shares
 
Basic and diluted net loss per ordinary share                        
Numerator:                        
Allocation of net loss   $ (202,668 )   $ (73,426 )   $             $ (3,601 )
Subsequent measurement of ordinary shares subject to redemption (interest earned trust account)     1,023,466                    
Allocation of net income (loss)     820,798       (73,426 )           (3,601 )
                                 
Denominator:                                
Basic and diluted weighted average shares outstanding     11,500,000       4,166,458             1,250,000  
Basic and diluted net income (loss) per ordinary share   $ 0.07     $ (0.02 )   $     $ (0.00 )
    For the six months ended
June 30, 2026
 
    Redeemable
shares
    Non-redeemable
shares
 
Basic and diluted net loss per ordinary share            
Numerator:            
Allocation of net loss   $ (246,884 )   $ (108,481 )
Subsequent measurement of ordinary shares subject to redemption (interest earned trust account)     1,650,698        
Allocation of net income (loss)     1,403,814       (108,481 )
                 
Denominator:                
Basic and diluted weighted average shares outstanding     9,339,779       4,103,882  
Basic and diluted net income (loss) per ordinary share   $ 0.15     $ (0.03 )