Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2026

Accounting Policies [Abstract]

Summary of the Class A ordinary shares subject to possible redemption

The Class A ordinary shares subject to possible redemption reflected in the condensed balance sheets are reconciled in the following table:


		Shares				Amount
Gross proceeds			20,125,000			$	201,250,000
Less:
Proceeds allocated to Share Rights			—				(4,025,000	)
Class A ordinary shares issuance costs			—				(10,484,012	)
Plus:
Accretion of Class A ordinary shares subject to redemption amount			—				19,616,024

December 31, 2025			20,125,000				206,357,012
Plus:
Increase in redemption value of shares subject to possible redemption			—				1,323,367

March 31, 2026			20,125,000				207,680,379
Plus:
Increase in redemption value of shares subject to possible redemption			—				1,702,282

June 30, 2026			20,125,000			$	209,382,661

Summary of basic and diluted net income (loss) per ordinary share

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


		For the Three Months ended June 30, 2026								For the Six Months ended June 30, 2026
		Redeemable Class A Ordinary Shares				Non-redeemable Class A and Class B Ordinary Shares				Redeemable Class A Ordinary Shares				Non-redeemable Class A and Class B Ordinary Shares
Basic and diluted net income per ordinary share
Basic and diluted net income per ordinary share
Numerator:		$	1,043,873			$	366,761			$	1,779,213			$	625,119
Allocation of net income

Denominator:			20,125,000				7,070,833				20,125,000				7,070,833

Basic and diluted net income per ordinary share		$	0.05			$	0.05			$	0.09			$	0.09


		For the Three Months Ended June 30,								For the Six Months Ended June 30,
		2025								2025
		Redeemable Class A				Non-redeemable Class A and Class B				Redeemable Class A				Non-redeemable Class A and Class B
		Ordinary Shares				Ordinary Shares				Ordinary Shares				Ordinary Shares
Basic net income per ordinary share
Numerator:
Allocation of net income		$	363,141			$	127,588			$	170,777			$	156,851

Denominator:

Basic weighted average ordinary shares outstanding			10,173,077				3,574,267				5,114,641				4,697,560

Basic net income per ordinary share		$	0.04			$	0.04			$	0.03			$	0.03


		For the Three Months Ended June 30,								For the Six Months Ended June 30,
		2025								2025
		Redeemable Class A				Non-redeemable Class A and Class B				Redeemable Class A				Non-redeemable Class A and Class B
		Ordinary Shares				Ordinary Shares				Ordinary Shares				Ordinary Shares
Diluted net income per ordinary share
Numerator:
Allocation of net income		$	292,548			$	198,181			$	145,298			$	182,330

Denominator:

Diluted weighted average ordinary shares outstanding			10,173,077				6,891,575				5,114,641				6,352,027

Diluted net income per ordinary share		$	0.03			$	0.03			$	0.03			$	0.03

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.

+ References + Details