Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2026

Summary of Significant Accounting Policies

Schedule of shares subject to possible redemption reflected in the balance sheet are reconciled


Gross proceeds		$	230,000,000
Less:
Proceeds allocated to Public Warrants			(3,603,333)
Class A ordinary shares issuance cost			(14,138,212)
Plus:
Accretion for Class A ordinary shares to redemption amount			17,770,766
Class A ordinary shares subject to possible redemption, December 31, 2025		$	230,029,221
Plus:
Accretion for Class A ordinary shares to redemption amount			2,024,440
Class A ordinary shares subject to possible redemption, March 31, 2026		$	232,053,661
Plus:
Accretion for Class A ordinary shares to redemption amount			2,055,776
Class A ordinary shares subject to possible redemption, June 30, 2026		$	234,109,437

Schedule of calculation of basic and diluted net income per ordinary share

The following table reflects the calculation of basic and diluted net income per ordinary share:


		For the Three Months						For the Six Months
		Ended June 30,						Ended June 30,
		2026						2026
		Class A Ordinary			Class B Ordinary			Class A Ordinary			Class B Ordinary
		Shares			Shares			Shares			Shares
Basic and diluted net income per ordinary share
Numerator:
Allocation of net income		$	1,107,950		$	276,988		$	1,884,576		$	471,144
Denominator:
Basic and diluted weighted average ordinary shares outstanding			23,000,000			5,750,000			23,000,000			5,750,000
Basic and diluted net income per ordinary share		$	0.05		$	0.05		$	0.08		$	0.08

Tabular disclosure of temporary equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.

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