v3.26.1
Significant Accounting Policies (Tables)
6 Months Ended
Jun. 30, 2026
Significant Accounting Policies [Abstract]  
Schedule of Calculation of Basic and Diluted Net Income per Ordinary Share

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

 

    For the Three Months Ended
June 30, 2026
    For the Six Months Ended
June 30, 2026
 
    Class A     Class B     Class A     Class B  
Basic and diluted net income per share of common stock:                        
Numerator:                        
Allocation of net income   $ 440,240     $ 136,884     $ 1,354,960     $ 421,298  
Denominator:                                
Weighted-average shares outstanding     18,492,875       5,750,000       18,492,875       5,750,000  
Basic and diluted net income per ordinary share   $ 0.02     $ 0.02     $ 0.07     $ 0.07  

 

    For the Three Months Ended     For the Six Months Ended    
    June 30, 2025     June 30, 2025  
    Class A     Class B     Class A     Class B  
Basic net income per share of common stock:                        
Numerator:                        
Allocation of net income   $ 1,242,802     $ 386,425     $ 2,105,025     $ 706,257  
Denominator:                                
Weighted-average shares outstanding     18,492,875       5,750,000       16,951,802       5,687,500  
Basic net income per ordinary share   $ 0.07     $ 0.07     $ 0.12     $ 0.12  

 

    For the Three Months Ended     For the Six Months Ended  
    June 30, 2025     June 30, 2025  
    Class A     Class B     Class A     Class B  
Diluted net income per share of common stock:                        
Numerator:                        
Allocation of net income   $ 1,242,802     $ 386,425     $ 2,099,230     $ 712,052  
Denominator:                                
Weighted-average shares outstanding     18,492,875       5,750,000       16,951,802       5,750,000  
Diluted net income per ordinary share   $ 0.07     $ 0.07     $ 0.13     $ 0.12  
Schedule of the Quantitative Information Regarding Market Assumptions he following table presents the quantitative information regarding market assumptions used in the Level 3 valuation of the Public Warrants (refer to Note 8 for more detail)
    January 16,
2025
 
Underlying stock price   $ 9.98  
Exercise price   $ 11.50  
Remaining term (years)     6.74  
Annual volatility     2.9 %
Annual risk-free rate     4.39 %
Pre-adjusted value per share   $ 1.43  
Market adjustment     5.0 %
Schedule of Class A Ordinary Shares Subject to Possible Redemption Reflected As of June 30, 2026 and December 31, 2025, the Class A ordinary shares subject to possible redemption reflected in the condensed consolidated balance sheets are reconciled in the following table:
Gross proceeds   $ 172,500,000  
Less:        
Proceeds allocated to Public Warrants     (603,750 )
Public Shares issuance costs     (10,872,242 )
Plus:        
Accretion of carrying value to redemption value     20,261,212  
Class A ordinary shares subject to possible redemption, December 31, 2025     181,285,220  
Plus:        
Accretion of carrying value to redemption value     1,449,969  
Class A ordinary shares subject to possible redemption, March 31, 2026     182,735,189  
Plus:        
Accretion of carrying value to redemption value     1,680,837  
Class A ordinary shares subject to possible redemption, June 30, 2026   $ 184,416,026