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

Accordingly, on June 30, 2026, Class A ordinary shares subject to possible redemption are presented at redemption value as temporary equity, outside of the shareholders’ deficit section of the Company’s balance sheet, as reconciled in the following table:

 

Public offering proceeds   $ 230,000,000  
Less: Proceeds allocated to public rights     (4,107,143 )
Less: Ordinary share issuance cost     (13,209,275 )
Plus: Remeasurement of carrying value to redemption value     17,316,418  
Plus: Subsequent measurement of ordinary shares subject to possible redemption     2,887,973  
Ordinary shares subject to possible redemption, December 31, 2025   $ 232,887,973  
Plus: Subsequent measurement of ordinary shares subject to possible redemption     3,874,507  
Ordinary shares subject to possible redemption, June 30, 2026   $ 236,762,480  
Schedule of Calculation of Basic and Diluted Net Income (Loss) Per Ordinary Share

The following tables reflects the calculation of basic and diluted net income (loss) per ordinary share (in dollars, except share amounts):

 

    For the Three Months Ended June 30,  
    2026     2025  
Particulars   Redeemable
Shares
    Non-Redeemable
Shares
    Redeemable
Shares
    Non-Redeemable
Shares
 
Basic and diluted net income (loss) per share:                        
Numerators:                        
Allocation of net income (loss)   $ 1,377,642     $ 383,673     $     -     $ (78,233 )
                                 
Denominators:                                
Weighted average shares outstanding     23,000,000       6,405,500       -       5,750,000  
Basic and diluted net income (loss) per share   $ 0.06     $ 0.06     $ -     $ (0.01 )

 

    For the Six Months Ended June 30,  
    2026     2025  
Particulars   Redeemable
Shares
    Non-Redeemable
Shares
    Redeemable
Shares
    Non-Redeemable
Shares
 
Basic and diluted net income (loss) per share:                        
Numerators:                        
Allocation of net income (loss)   $ 2,701,309     $ 752,315     $      -     $ (81,100 )
                                 
Denominators:                                
Weighted average shares outstanding     23,000,000       6,405,500       -       5,750,000  
Basic and diluted net income (loss) per share   $ 0.12     $ 0.12     $ -     $ (0.01 )