v3.26.1
Summary of Significant Accounting Policies (Tables)
6 Months Ended
Jun. 30, 2026
Summary of Significant Accounting Policies [Abstract]  
Schedule of Ordinary Shares Subject to Possible Redemption As of June 30, 2026 and December 31, 2025, the ordinary shares subject to possible redemption reflected in the balance sheets are reconciled in the following table:
    Shares     Amount  
Gross proceeds     20,000,000     $ 200,000,000  
Less:                
Proceeds allocated to Public Rights             (2,978,000 )
Proceeds allocated to over-allotment option             (305,179 )
Ordinary share issuance cost             (7,703,027 )
Plus:                
Gross proceeds from exercise of over-allotment option     3,000,000       30,000,000  
Less:                
Proceeds allocated to Public Rights from exercise of over-allotment option             (446,700 )
Ordinary share issuance cost from exercise of over-allotment option             (1,047,367 )
Plus:                
Exercise of over-allotment option             305,179  
Plus:                
Accretion and remeasurement of redeemable ordinary shares to redemption amount             22,081,750  
Ordinary shares subject to possible redemption, December 31, 2025     23,000,000     $ 239,906,656  
Accretion and remeasurement of redeemable ordinary shares to redemption amount             2,113,760  
Ordinary shares subject to possible redemption, March 31, 2026     23,000,000     $ 242,020,416  
Accretion and remeasurement for redeemable ordinary shares to redemption amount             1,863,831  
Redemption of Ordinary shares by shareholders     (9,440,230 )     (99,311,220 )
Extension Deposits             600,000  
Ordinary shares subject to possible redemption, June 30, 2026     13,559,770     $ 145,173,027  
Schedule of Basic and Diluted Net Income Per Ordinary Share

The following table presents a reconciliation of the numerator and denominator used to compute basic and diluted net income per ordinary share for each class of ordinary shares for the three and six months ended June 30, 2026 and 2025:

 

    For the Three Months Ended
June 30, 2026
 
    Redeemable
shares
    Non-redeemable
shares
 
Basic net income per share:            
Numerator:            
Allocation of net income   $ 1,126,250     $ 600,647  
Denominator:                
Weighted-average shares outstanding     20,095,314       10,717,143  
Basic net income per ordinary share   $ 0.06     $ 0.06  
                 
Diluted net income per share:                
Numerator:                
Allocation of net income   $ 1,126,250     $ 600,647  
Denominator:                
Weighted-average shares outstanding     20,095,314       10,717,143  
Diluted net income per ordinary share   $ 0.06     $ 0.06  

 

    For the Three Months Ended
June 30, 2025
 
    Redeemable
shares
    Non-redeemable
shares
 
Basic net income per share:            
Numerator:            
Allocation of net income   $ 1,570,460     $ 718,119  
Denominator:                
Weighted-average shares outstanding     23,000,000       10,517,143  
Basic net income per ordinary share   $ 0.07     $ 0.07  
                 
Diluted net income per share:                
Numerator:                
Allocation of net income   $ 1,570,460     $ 718,119  
Denominator:                
Weighted-average shares outstanding     23,000,000       10,517,143  
Diluted net income per ordinary share   $ 0.07     $ 0.07  

 

    For the Six Months Ended
June 30, 2026
 
    Redeemable
shares
    Non-redeemable
shares
 
Basic net income per share:            
Numerator:            
Allocation of net income   $ 2,468,929     $ 1,228,427  
Denominator:                
Weighted-average shares outstanding     21,539,633       10,717,143  
Basic net income per ordinary share   $ 0.11     $ 0.11  
                 
Diluted net income per share:                
Numerator:                
Allocation of net income   $ 2,468,929     $ 1,228,427  
Denominator:                
Weighted-average shares outstanding     21,539,633       10,717,143  
Diluted net income per ordinary share   $ 0.11     $ 0.11  

 

    For the Six Months Ended
June 30, 2025
 
    Redeemable
shares
    Non-redeemable
shares
 
Basic net income per share:            
Numerator:            
Allocation of net income   $ 2,320,616     $ 1,222,506  
Denominator:                
Weighted-average shares outstanding     19,110,497       10,067,451  
Basic net income per ordinary share   $ 0.12     $ 0.12  
                 
Diluted net income per share:                
Numerator:                
Allocation of net income   $ 2,292,576     $ 1,250,456  
Denominator:                
Weighted-average shares outstanding     19,110,497       10,424,325  
Diluted net income per ordinary share   $ 0.12     $ 0.12