v3.26.1
Segment Information
6 Months Ended
Jun. 30, 2026
Segment Information [Abstract]  
SEGMENT INFORMATION

NOTE 9. SEGMENT INFORMATION

 

ASC Topic 280, “Segment Reporting,” establishes standards for companies to report in their unaudited condensed financial statements information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise for which separate financial information is available that is regularly evaluated by the Company’s Chief Operating Decision Maker (“CODM”), 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 assets, operating results, and financial metrics for the Company as a whole to make decisions about allocating resources. Accordingly, management has determined that the Company only has one reportable segment.

 

The measure of segment assets is reported on the condensed balance sheets as total assets. When evaluating the Company’s performance and making key decisions regarding resource allocation, CODM reviews several key metrics, which include the following:

 

    June 30,
2026
    December 31,
2025
 
Marketable securities held in Trust Account   $ 295,449,955     $ 290,305,113  
Cash   $ 628,302     $ 869,527  

 

    For the
Three Months
Ended
June 30,
    For the
Six Months
Ended
June 30,
    For the
Period from
June 9,
2025
(Inception) Through
June 30,
 
    2026     2026     2025  
General and administrative costs   $ 253,334     $ 1,129,636     $ 17,141  
Interest earned on cash held in Operating Bank Account   $ 5,747     $ 12,642     $  
Interest earned on marketable securities held in Trust Account   $ 2,592,208     $ 5,144,842     $