v3.26.1
Summary of Significant Accounting Policies (Table)
6 Months Ended
Jun. 30, 2026
Summary of Significant Accounting Policies [Abstract]  
Schedule of Class A Ordinary Shares Subject to Possible Redemption As of June 30, 2026, the Class A ordinary shares subject to possible redemption reflected in the balance sheets are reconciled in the following table:

 

Gross proceeds   $ 204,193,850  
Less:        
Proceeds allocated to Public Warrants     (3,471,295 )
Proceeds allocated to over-allotment option     (160,600 )
Class A ordinary shares issuance at cost     (2,604,847 )
Plus:        
Remeasurement of carrying value to redemption value     7,402,378  
Class A ordinary shares subject to possible redemption, March 31, 2026     205,359,486  
Plus:        
Remeasurement of carrying value to redemption value     1,800,222  
Class A ordinary shares subject to possible redemption, June 30, 2026   $ 207,159,708  
Schedule of Basic and Diluted Net Income Per Ordinary Share

The following tables reflect the calculation of basic and diluted net income per ordinary share:

 

    For the Three Months Ended
June 30, 2026
    For the Six Months Ended
June 30, 2026
 
    Class A     Class B     Class A     Class B  
    Redeemable     Non - Redeemable     Redeemable     Non - Redeemable  
Basic and diluted net income per share:                        
Numerator:                        
Allocation of net income   $ 1,248,127     $ 406,989     $ 1,984,797     $ 773,193  
Denominator:                                
Weighted-average shares outstanding     20,873,579       6,806,462       17,406,850       6,780,975  
Basic and diluted income per share   $ 0.06     $ 0.06     $ 0.11     $ 0.11  
Schedule of prior-period the affected prior-period amounts presented herein have been revised to correct the error.

 

    For the three months ended
March 31, 2026
 
    As Previously Reported     Adjustment     As Revised  
Class A – Allocation of net income   $ 713,776     $ 28,435     $ 742,211  
Class B – Allocation of net income   $ 389,098     $ (28,435 )   $ 360,663  
Class A – Weighted-average shares outstanding     13,901,600             13,901,600  
Class B – Weighted-average shares outstanding     7,578,130       (822,926 )     6,755,204  
Class A – Basic and diluted EPS   $ 0.05           $ 0.05  
Class B – Basic and diluted EPS   $ 0.05           $ 0.05