v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 6 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]  
Schedule of Ordinary Shares Reflected in the Balance Sheet

As of June 30, 2026, the Ordinary Shares reflected in the balance sheet were reconciled in the following table:

 

Gross proceeds  $143,375,000 
Less:     
Proceeds allocated to Public Share Rights   (1,577,125)
Proceeds allocated to Over-allotment liability   (97,500)
Issuance costs allocated to Ordinary Shares   (3,214,568)
Plus:     
Accretion of carrying value to redemption value   6,680,130 
Ordinary Shares subject to possible redemption  $145,165,937 
Schedule of Basic and Diluted Net Ordinary Share

The following tables reflect the calculation of basic and diluted net income per share:

 

   Three Months Ended
June 30, 2026		   Six Months Ended
June 30, 2026		 
   Redeemable
Ordinary Shares		   Non-redeemable
Ordinary Shares		   Redeemable
Ordinary Shares		   Non-redeemable
Ordinary Shares		 
Basic net income per share:                
Numerator:                
Net income  $87,974   $104,161   $43,583   $96,190 
Denominator:                    
Weighted Average Ordinary Shares   3,975,275    4,706,682    1,998,619    4,411,022 
Basic net income per Ordinary Share  $0.02   $0.02   $0.02   $0.02 
   Three Months Ended
June 30, 2026		   Six Months Ended
June 30, 2026		 
   Redeemable
Ordinary Shares		   Non-redeemable
Ordinary Shares		   Redeemable
Ordinary Shares		   Non-redeemable
Ordinary Shares		 
Diluted net income per share:                
Numerator:                
Net income  $83,136   $108,999   $40,112   $99,661 
Denominator:                    
Weighted Average Ordinary Shares   3,975,275    5,211,994    1,998,619    4,965,642 
Diluted net income per Ordinary Share  $0.02   $0.02   $0.02   $0.02