v3.26.1
Summary of Significant Accounting Policies (Table)
6 Months Ended
Jun. 30, 2026
Summary of Significant Accounting Policies [Abstract]  
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 condensed balance sheets are reconciled in the following table:
Gross proceeds   $ 138,000,000  
Less:        
Proceeds allocated to Public Rights     (4,002,000 )
Public Shares issuance cost     (1,204,394 )
Plus:        
Accretion of carrying value to redemption value     5,985,990  
Class A Ordinary Shares subject to possible redemption, March 31, 2026   $ 138,779,596  
Plus:        
Accretion of carrying value to redemption value     1,228,397  
Class A Ordinary Shares subject to possible redemption, June 30, 2026   $ 140,007,993  
Schedule of Basic and Diluted Net Income Per Ordinary Share

The following table presents a reconciliation of the numerator and denominator used to compute basic and diluted net income per ordinary share for each class of ordinary shares: 

 

    For the Three Months Ended
June 30, 2026
    For Six Months Ended
June 30, 2026
 
    Class A
Ordinary Shares
    Class B
Ordinary Shares
    Class A
Ordinary Shares
    Class B
Ordinary Shares
 
Basic net income per Ordinary Share                        
Numerator:                        
Allocation of net income   $ 694,427     $ 290,725     $ 862,494     $ 423,470  
Denominator                                
Basic weighted-average shares outstanding     14,126,875       5,914,286       11,785,404       5,786,424  
Basic net income per Ordinary Share   $ 0.05     $ 0.05     $ 0.07     $ 0.07  

 

    For the Three Months Ended
June 30, 2026
    For Six Months Ended
June 30, 2026
 
    Class A
Ordinary Shares
    Class B
Ordinary Shares
    Class A
Ordinary Shares
    Class B
Ordinary Shares
 
Diluted net income per Ordinary Share                        
Numerator:                        
Allocation of net income   $ 694,427     $ 290,725     $ 856,264     $ 429,700  
Denominator                                
Diluted weighted-average shares outstanding     14,126,875       5,914,286       11,785,404       5,914,286  
Diluted net income per Ordinary Share   $ 0.05     $ 0.05     $ 0.07     $ 0.07