v3.26.1
UNAUDITED CONDENSED STATEMENT OF CASH FLOWS
 3 Months Ended
Jun. 30, 2026
USD ($)
Cash Flows from Operating Activities:  
Net loss $ (63,161)
Adjustments to reconcile net loss to net cash used in operating activities:  
Interest earned on investments held in Trust Account (16,605)
Changes in operating assets and liabilities:  
Prepaid expenses (150,800)
Advance - related party (185,000)
Due to related party 19,296
Accounts payable and accrued expenses 100,123
Net cash used in operating activities (296,147)
Cash Flows from Investing Activities:  
Purchase of investments held in Trust Account (86,250,000)
Net cash used in investing activities (86,250,000)
Cash Flows from Financing Activities:  
Proceeds from initial public offering and over-allotment 86,250,000
Proceeds from private placement units 2,555,000
Proceeds from related-party advances 575,000
Repayment of related-party advances (663,659)
Payment of underwriting commissions (575,000)
Payment of offering costs (743,897)
Net cash provided by financing activities 87,397,444
Net change in cash 851,297
Cash, beginning of period
Cash, end of period 851,297
Supplemental disclosure of noncash investing and financing activities:  
Accretion of ordinary shares subject to possible redemption to redemption value 7,718,894
Non-cash issuance of representative shares to underwriter 375,395
Deferred offering costs charged to shareholders’ equity upon closing of the IPO 25,000
Offering costs paid by the Sponsor and recorded as related-party advances $ 88,659