v3.26.1
Summary of Significant Accounting Policies (Tables)
6 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]  
Schedule of Earning per Share Basic and Diluted

The following table reflects the calculation of basic and diluted net earnings per ordinary share (in dollars, except per share amounts):

 

   For the Three Months Ended 
   June 30, 2026 
   Class A   Class A and B 
   redeemable   non-redeemable 
Basic and diluted net income per ordinary share          
Numerator:          
Allocation of net income  $777,691   $309,385 
Denominator:          
Basic and diluted weighted average shares outstanding   13,800,000    5,490,000 
Basic and diluted net income per ordinary share  $0.06   $0.06 

 

   For the Six Months Ended 
   June 30, 2026 
   Class A   Class A and B 
   redeemable   non-redeemable 
Basic and diluted net income per ordinary share          
Numerator:          
Allocation of net income  $1,544,218   $614,330 
Denominator:          
Basic and diluted weighted average shares outstanding   13,800,000    5,490,000 
Basic and diluted net income per ordinary share  $0.11   $0.11 

 

   For the Period from May 13, 
   through June 30, 2025 
   Class A   Class A and B 
   redeemable   non-redeemable 
Basic and diluted net income per ordinary share                             
Numerator:          
Allocation of net income  $-   $(12,050)
Denominator:          
Basic and diluted weighted average shares outstanding   -    3,833,333 
Basic and diluted net income per ordinary share  $-   $- 
Schedule of Ordinary Shares Subject to Possible Redemption

Schedule of Ordinary Shares Subject to Possible Redemption

 

Schedule of Class A Ordinary Shares Subject to Possible Redemption

Gross proceeds  $138,000,000 
Less:     
Proceeds allocated to Public Rights   (4,140,000)
Public Shares issuance costs   (2,802,380)
Plus:     
Remeasurement of carrying value to redemption value   6,942,380 
Class A Ordinary Shares subject to possible redemption, October 6, 2025   138,000,000 
Remeasurement of carrying value to redemption value   3,722,933 
Class A Ordinary Shares subject to possible redemption, June 30, 2026  $141,722,933