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Segment Information
 6 Months Ended
Jun. 30, 2026
Segment Information [Abstract]  
Segment Information

Note 5 — Segment Information

 

ASC Topic 280, Segment Reporting, establishes standards for companies to report, in their financial statements, information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise that engage in business activities from which it may recognize revenues and incur expenses, and for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker, or group, in deciding how to allocate resources and assess performance.

 

The Company’s CODM has been identified as the Chief Financial Officer, who reviews the operating results for the Company as a whole to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that the Company only has one reportable segment.

 

The CODM assesses performance for the single segment and decides how to allocate resources based on net income or loss that also is reported on the statement of operations as net income or loss. The measure of segment assets is reported on the balance sheet as total assets. When evaluating the Company’s performance and making key decisions regarding resource allocation, the CODM reviews several key metrics included in net income or loss and total assets, which include the following:

 

    June 30,
2026		     December 31,
2025		  
Cash   $ 1,027,588     $ 1,663,042  
Cash held in Trust Account   $ 178,185,780     $ 175,137,749  
Total Assets   $ 179,336,091     $ 176,922,057  

 

                For the
Period From
March 27,
2025		  
    For the Three Months Ended
June 30,		     For the
Six Months
Ended
June 30,		     (Inception) Through June 30,  
    2026     2025     2026     2025  
Net loss from operations   $ (628,953 )   $ (54,820 )   $ (862,400 )   $ (63,421 )
Interest income on Trust Account   $ 1,528,089     $ —     $ 3,048,031     $ —  
Net income (loss)   $ 899,136     $ (54,820 )   $ 2,185,631     $ (63,421 )

 

The CODM reviews net loss from operations to manage and forecast cash to ensure enough capital is available to complete a business combination or similar transaction within the business combination period. The CODM also reviews net loss from operations to manage, maintain and enforce all contractual agreements to ensure costs are aligned with all agreements and budget. The CODM also reviews interest income on the Trust Account to review and forecast the amounts held in the Trust Account available to complete a business combination or similar transaction. These items, as reported on the statement of operations, are the significant segment information provided to the CODM on a regular basis. All other segment items included in net income or loss are reported on the statement of operations and described within their respective disclosures.

 

The CODM reviews the position of cash available to the company to assess if the Company has sufficient resources available to discharge its liabilities. The CODM also reviews the amount held in the Trust Account to review and forecast the amounts held in the Trust Account available to complete a business combination or similar transaction.