Segment Reporting |
6 Months Ended |
|---|---|
Jun. 30, 2026 | |
| Segment Reporting [Abstract] | |
| Segment Reporting | Note 6. Segment Reporting
The Company determined its reporting segments in accordance with ASC 280, Segment Reporting. Reportable operating segments are determined based on the management approach, as defined by ASC 280, is based on the way that the chief operating decision-maker (“CODM”) organizes segments within the Company for making operating decisions, assessing performance, and allocating resources. Reportable segments are based on products and services, geography, legal structure, management structure, or any other manner in which management disaggregates the Company.
The Company is a blank-check company organized solely to raise capital through an initial public offering and to identify and complete a merger, acquisition, or business combination, thus all activity for the period from April 2, 2026 (Inception) to June 30, 2026 relates to the Company’s formation and the Proposed Public Offering. The Company operates as a single operating and reportable segment. The Company has identified its Chief Executive Officer as the CODM, who reviews the Company’s financial information for purposes of making operating decisions and assessing financial performance. The net loss is the measure of segment profit (loss) most consistent with U.S. GAAP that is regularly reviewed by the CODM to allocate resources and assess financial performance.
The Company does not have any operating income and therefore, it does not have any revenues. The Company will not generate any operating revenues until after the completion of a transaction, at the earliest. The Company’s significant expenses were general and administrative expenses, which were $54,998 for the period from April 2, 2026 (Inception) to June 30, 2026. Refer to the Company’s condensed statements of operations for additional information.
As of June 30, 2026, the Company had total assets of $55,002 and has not earned any revenues from operations to date. See the Company’s balance sheets for additional information.
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