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 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   $ 172,500,000  
Less:        
Proceeds allocated to Public Warrants     (1,834,250 )
Public Shares issuance costs     (9,936,531 )
Plus:        
Accretion of carrying value to redemption value     13,587,473  
Class A Ordinary Shares subject to possible redemption, December 31, 2025   $ 174,316,692  
Plus:        
Accretion of carrying value to redemption value     3,089,273  
Class A Ordinary Shares subject to possible redemption, June 30, 2026   $ 177,405,965  
Schedule of Basic and Diluted Net Income Per Ordinary Share

The following tables reflect the calculation of basic and diluted net income (loss) per Ordinary Share:

 

    For the Three Months Ended
June 30, 2026
    For the Six Months Ended
June 30, 2026
    For the Period from
June 20, 2025 (Inception)
Through
June 30, 2025
 
    Class A     Class B     Class A     Class B     Class A     Class B (1)  
Basic and diluted net income (loss) per Ordinary Share                                    
Numerator:                                    
Allocation of net income (loss)   $ 1,049,657     $ 349,885     $ 2,079,524     $ 693,175     $     $ (25,095 )
                                                 
Denominator:     17,250,000       5,750,000       17,250,000       5,750,000             5,000,000  
Basic and diluted weighted average Ordinary Shares outstanding   $ 0.06     $ 0.06     $ 0.12     $ 0.12     $     $ (0.01 )

 

(1) For the period from June 20, 2025 (inception) through June 30, 2025, excludes up to 750,000 Class B ordinary shares subject to forfeiture if the Over-Allotment Option is not exercised in full or in part by the underwriters (see Note 7).