v3.26.1
Summary of Significant Accounting Policies (Tables)
6 Months Ended
Jun. 30, 2026
Summary of Significant Accounting Policies [Abstract]  
Schedule of Redeemable Class A Ordinary Shares

As of June 30, 2026 and December 31, 2025, the amounts of redeemable Class A ordinary shares reflected on the balance sheets are reconciled in the following table:

 

Gross proceeds   $ 258,000,000  
Less:        
Proceeds allocated to Eagle Share Rights     (6,966,000 )
Proceeds allocated to the Over-Allotment Option     (298,500 )
Class A ordinary shares issuance costs     (11,788,102 )
Plus:        
Adjust carrying value to redemption value     29,788,426  
Class A ordinary shares subject to possible redemption, December 31, 2025     268,735,824  
Plus:        
Adjust carrying value to redemption value     4,776,919  
Class A ordinary shares subject to possible redemption, June 30, 2026   $ 273,512,743  
Schedule of Basic and Diluted Net Income Per Share

As of June 30, 2026 and December 31, 2025, the Company did not have any dilutive securities or other contracts that could, potentially, be exercised or converted into ordinary shares, and then share in the earnings of the Company. As a result, diluted net income per share is the same as basic net income per share for the periods presented.

 

    For the Three Months Ended     For the Three Months Ended  
    June 30,
2026
    June 30,
2025
 
    Class A     Class A and B,
non-redeemable
    Class A     Class A and B,
non-redeemable
 
Basic and diluted net income per ordinary share                        
Numerator:                                
Allocation of net income   $ 831,329     $ 177,801     $ 2,009,549     $ 449,043  
Denominator:                                
Basic and diluted weighted average shares outstanding     25,800,000       5,518,000       25,800,000       5,518,000  
Basic and diluted net income per ordinary share   $ 0.03     $ 0.03     $ 0.08     $ 0.08  

 

    For the Six Months Ended     For the Six Months Ended  
    June 30,
2026
    June 30,
2025
 
    Class A     Class A and B,
non-redeemable
    Class A     Class A and B,
non-redeemable
 
Basic and diluted net income per ordinary share                        
Numerator:                                
Allocation of net income   $ 2,622,059     $ 560,795     $ 4,121,878     $ 881,571  
Denominator:                                
Basic and diluted weighted average shares outstanding     25,800,000       5,518,000       25,800,000       5,518,000  
Basic and diluted net income per ordinary share   $ 0.10     $ 0.10     $ 0.16     $ 0.16