| 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 sheet are reconciled in the following table:
| Public offering proceeds | |
$ | 115,000,000 | |
| Less: | |
| | |
| Proceeds allocated to public rights | |
$ | (3,114,627 | ) |
| Proceeds allocated to public warrants | |
$ | (209,044 | ) |
| Allocation of offering costs related to redeemable shares | |
$ | (2,036,917 | ) |
| Plus: | |
| | |
| Accretion of carrying value to redemption value | |
$ | 5,360,588 | |
| Class A ordinary shares subject to possible redemption, June 26, 2026 | |
$ | 115,000,000 | |
| Plus: | |
| | |
| Accretion of carrying value to redemption value | |
$ | 32,370 | |
| Class A ordinary shares subject to possible redemption, June 30, 2026 | |
$ | 115,032,370 | |
|
| Schedule of Basic and Diluted Net Income (Loss) Per Ordinary Share |
The following table presents a reconciliation
of the numerator and denominator used to compute basic and diluted net loss per ordinary share for each class of ordinary shares:
| | |
Three Months Ended | |
| | |
June 30, 2026 | |
| | |
Class A
Redeemable | | |
Class A
Non-redeemable | | |
Class B
Non-redeemable | |
| Basic net loss per ordinary shares: | |
| | |
| | |
| |
| Numerator: | |
| | |
| | |
| |
| Allocation of net loss, basic | |
$ | (24,553 | ) | |
$ | (891 | ) | |
$ | (97,944 | ) |
| Denominator: | |
| | | |
| | | |
| | |
| Basic weighted average ordinary shares outstanding | |
| 631,868 | | |
| 22,940 | | |
| 2,520,604 | |
| Basic net loss per ordinary share | |
$ | (0.04 | ) | |
$ | (0.04 | ) | |
$ | (0.04 | ) |
| | |
| | | |
| | | |
| | |
| Diluted net loss per ordinary shares: | |
| | | |
| | | |
| | |
| Numerator: | |
| | | |
| | | |
| | |
| Allocation of net loss, diluted | |
$ | (22,088 | ) | |
$ | (802 | ) | |
$ | (100,499 | ) |
| Denominator: | |
| | | |
| | | |
| | |
| Diluted weighted average ordinary shares outstanding | |
| 631,868 | | |
| 22,940 | | |
| 2,875,000 | |
| Diluted net loss per ordinary share | |
$ | (0.04 | ) | |
$ | (0.04 | ) | |
$ | (0.03 | ) |
| | |
For the Period from January 5, 2026 (inception) through | |
| | |
June 30, 2026 | |
| | |
Class A
Redeemable | | |
Class A
Non-redeemable | | |
Class B
Non-redeemable | |
| Basic net loss per ordinary shares: | |
| | |
| | |
| |
| Numerator: | |
| | |
| | |
| |
| Allocation of net loss, basic | |
$ | (20,907 | ) | |
$ | (759 | ) | |
$ | (161,578 | ) |
| Denominator: | |
| | | |
| | | |
| | |
| Basic weighted average ordinary shares outstanding | |
| 324,859 | | |
| 11,794 | | |
| 2,510,593 | |
| Basic net loss per ordinary share | |
$ | (0.06 | ) | |
$ | (0.06 | ) | |
$ | (0.06 | ) |
| | |
| | | |
| | | |
| | |
| Diluted net loss per ordinary shares: | |
| | | |
| | | |
| | |
| Numerator: | |
| | | |
| | | |
| | |
| Allocation of net loss, diluted | |
$ | (18,535 | ) | |
$ | (673 | ) | |
$ | (164,036 | ) |
| Denominator: | |
| | | |
| | | |
| | |
| Diluted weighted average ordinary shares outstanding | |
| 324,859 | | |
| 11,794 | | |
| 2,875,000 | |
| Diluted net loss per ordinary share | |
$ | (0.06 | ) | |
$ | (0.06 | ) | |
$ | (0.06 | ) |
|