SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Jun. 30, 2026

Accounting Policies [Abstract]

SCHEDULE OF ORDINARY CLASS OF SHARES

SCHEDULE OF ORDINARY CLASS OF SHARES


Gross proceeds		$	101,823,000
Less:
Proceeds allocated to Public Warrants			(1,527,345	)
Proceeds allocated to the over-allotment option			(82,463	)
Public Shares issuance costs			(5,516,275	)
Plus:
Remeasurement of carrying value to redemption value			7,672,354
Class A ordinary shares subject to possible redemption, March 31, 2026			102,369,271
Plus:
Remeasurement of carrying value to redemption value			860,545
Class A ordinary shares subject to possible redemption, June 30, 2026		$	103,229,816

SCHEDULE OF NET LOSS PER COMMON SHARE

The following table reflects the calculation of basic and diluted net income per ordinary share:

SCHEDULE OF NET LOSS PER COMMON SHARE

		Class A				Class B				Class A				Class B
		For the Three Months Ended June 30, 2026								For the Six Months Ended June 30, 2026
		Class A				Class B				Class A				Class B
Basic net income per ordinary share
Numerator:
Allocation of net income		$	521,988			$	169,383			$	758,662			$	292,682
Denominator
Basic weighted average ordinary shares outstanding⁽¹⁾			10,459,580				3,394,100				8,761,095				3,379,921
Basic net income per ordinary share		$	0.05			$	0.05			$	0.09			$	0.09

		Class A				Class B				Class A				Class B
		For the Three Months Ended June 30, 2026								For the Six Months Ended June 30, 2026
		Class A				Class B				Class A				Class B
Diluted net income per ordinary share
Numerator:
Allocation of net income		$	521,988			$	169,383			$	757,777			$	293,567
Denominator
Diluted weighted average ordinary shares outstanding⁽¹⁾			10,459,580				3,394,100				8,761,095				3,394,100
Diluted net income per ordinary share		$	0.05			$	0.05			$	0.09			$	0.09

(1)

The weighted average number of Class B ordinary shares outstanding excludes 500,000 founder shares that were subject to forfeiture to the extent the underwriters’ over-allotment option was not exercised in full or in part. As a result of the partial exercise by the underwriters of the over-allotment option on February 12, 2026, 60,767 founder shares were no longer subject to forfeiture, and upon the expiration of the underwriters’ over-allotment option on March 14, 2026, the remaining 439,233 founder shares were forfeited by the Sponsor for no consideration (Note 7). The diluted weighted average number of Class B ordinary shares outstanding for the six months ended June 30, 2026 includes those founder shares that were subject to forfeiture.

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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