v3.26.1
Summary of Significant Accounting Policies (Tables)
6 Months Ended
Jun. 30, 2026
Summary of Significant Accounting Policies [Abstract]  
Schedule of Basic and Diluted Net Income (Loss) Per Ordinary Share

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

 

   For the Three Months Ended June 30, 
   2026   2025 
   Redeemable
Class A
Shares
   Non-
redeemable
Class A
Shares and
Class B
Shares
   Redeemable
Class A
Shares
   Non-
redeemable
Class A
Shares and
Class B
Shares
 
Basic and diluted net income (loss) per Ordinary Share:                
Numerator:                
Allocation of net income (loss)  $1,035,567   $371,454   $
        —
   $(31,113)
Denominator:                    
Basic and diluted weighted average Ordinary Shares outstanding   17,250,000    6,187,500    
    4,950,000 
Basic and diluted net income (loss) per Ordinary Share  $0.06   $0.06   $
   $(0.01)
   For the Six Months Ended June 30, 
   2026   2025 
   Redeemable
Class A
Shares
   Non-
redeemable
Class A
Shares and
Class B
Shares
   Redeemable
Class A
Shares
   Non-
redeemable
Class A
Shares and
Class B
Shares
 
Basic and diluted net income (loss) per Ordinary Share:                
Numerator:                
Allocation of net income (loss)  $2,039,503   $731,561   $
        —
   $(81,873)
Denominator:                    
Basic and diluted weighted average Ordinary Shares outstanding   17,250,000    6,187,500    
    4,950,000 
Basic and diluted net income (loss) per Ordinary Share  $0.12   $0.12   $
   $(0.02)
Schedule of Reconciliation of Class A Ordinary Shares Subject to Possible Redemption As of June 30, 2026 and December 31, 2025, the Class A Ordinary Shares subject to possible redemption reflected in the accompanying balance sheets are reconciled in the following table:
Gross proceeds from the Initial Public Offering  $172,500,000 
Less:     
Proceeds allocated to Public Rights   (2,553,000)
Public Shares issuance costs   (10,750,858)
Plus:     
Accretion of Class A Ordinary Shares to redemption value   13,570,164 
Class A Ordinary Shares subject to possible redemption, December 31, 2025   172,766,306 
Plus:     
Accretion of Class A Ordinary Shares to redemption value   1,528,525 
Class A Ordinary Shares subject to possible redemption, March 31, 2026   174,294,831 
Plus:     
Accretion of Class A Ordinary Shares to redemption value   1,542,757 
Class A Ordinary Shares subject to possible redemption, June 30, 2026  $175,837,588