v3.26.1
CONDENSED STATEMENT OF CASH FLOWS
 6 Months Ended
Jun. 30, 2026
USD ($)
Cash Flows from Operating Activities:  
Net income $ 207,058
Adjustments to reconcile net income to net cash used in operating activities:  
Operating costs applied to prepaid contributed by Sponsor through promissory note 479
Payment of operation costs through promissory note 13,347
Interest earned on marketable securities held in Trust Account (2,094,389)
Compensation expense 1,451,125
Change in fair value of over-allotment liability (49,800)
Changes in operating assets and liabilities:  
Prepaid expenses (135,041)
Due from Sponsor (1,095)
Long-term prepaid insurance (57,268)
Accounts payable and accrued expenses 166,974
Net cash used in operating activities (498,610)
Cash Flows from Investing Activities:  
Investment of cash in Trust Account (164,500,000)
Net cash used in investing activities (164,500,000)
Cash Flows from Financing Activities:  
Proceeds from sale of Units, net of underwriting discounts paid 161,210,000
Proceeds from sale of Private Placement Units 5,290,000
Capital contribution 44,231
Repayment of promissory note - related party (116,814)
Payment of offering costs (301,920)
Net cash provided by financing activities 166,125,497
Net Change in Cash 1,126,887
Cash - beginning of period
Cash - end of period 1,126,887
Noncash investing and financing activities:  
Offering costs included in accrued offering costs 75,000
Deferred offering costs paid through promissory note - related party 57,408
Prepaid services contributed by Sponsor through promissory note - related party 355
Deferred underwriting fee payable 6,580,000
Offering costs paid via prepayment $ 12,316