v3.26.1
Summary of Significant Accounting Policies (Tables)
6 Months Ended
Jun. 30, 2026
Summary of Significant Accounting Policies [Abstract]  
Schedule of Class A Ordinary Shares Subject to Possible Redemption Reflected in the Accompanying Unaudited Condensed Balance Sheets

As of June 30, 2026 and December 31, 2025, the Class A Ordinary Shares subject to possible redemption reflected in the accompanying condensed balance sheets are reconciled in the following table:

 

Gross proceeds   $ 143,750,000  
Less:        
Proceeds allocated to Public Warrants     (1,890,313 )
Class A Ordinary Shares issuance costs     (8,280,209 )
Plus:        
Accretion of carrying value to redemption value     15,145,013  
Class A Ordinary Shares subject to possible redemption, December 31, 2025     148,724,491  
Plus:        
Accretion of carrying value to redemption value     1,304,269  
Class A Ordinary Shares subject to possible redemption, March 31, 2026     150,028,760  
Plus:        
Accretion of carrying value to redemption value     1,318,684  
Class A Ordinary Shares subject to possible redemption, June 30, 2026   $ 151,347,444  
Schedule of Basic and Diluted Net Income Per Ordinary Share

 

The following tables present 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,

   

For the Six Months Ended

June 30,

 
    2026     2025     2026     2025  
    Class A     Class B     Class A     Class B     Class A     Class B     Class A     Class B  
Basic net income per Ordinary Share:                                                
Numerator:                                                
Allocation of net income   $ 689,652     $ 254,500     $ 961,461     $ 354,804     $ 1,340,919     $ 494,834     $ 820,493     $ 525,271  
Denominator:                                                                
Basic weighted average Ordinary Shares outstanding     14,940,625       5,513,483       14,940,625       5,513,483       14,940,625       5,513,483       8,171,944       5,231,588  
Basic net income per Ordinary Share   $ 0.05     $ 0.05     $ 0.06     $ 0.06     $ 0.09     $ 0.09     $ 0.10     $ 0.10  

 

   

For the Three Months Ended

June 30,

   

For the Six Months Ended

June 30,

 
    2026     2025     2026     2025  
    Class A     Class B     Class A     Class B     Class A     Class B     Class A     Class B  
Diluted net income per Ordinary Share:                                                
Numerator:                                                
Allocation of net income   $ 689,652     $ 254,500     $ 961,461     $ 354,804     $ 1,340,919     $ 494,834     $ 803,593     $ 542,171  
Denominator:                                                                
Diluted weighted average Ordinary Shares outstanding     14,940,625       5,513,483       14,940,625       5,513,483       14,940,625       5,513,483       8,171,944       5,513,483  
Diluted net income per Ordinary Share   $ 0.05     $ 0.05     $ 0.06     $ 0.06     $ 0.09     $ 0.09     $ 0.10     $ 0.10