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 Per Ordinary Share

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

 

    Three Months Ended  
    June 30, 2026  
    Redeemable
ordinary
shares
    Non-Redeemable
ordinary
shares
 
Basic and diluted net income (loss) per ordinary share numerator:            
Interest income   $ 1,436,079     $ -  
Less: Allocation of expenses     (218,253 )     (84,760 )
Total   $ 1,217,826     $ (84,760 )
                 
Basic and diluted net income (loss) per ordinary share denominator:                
Weighted-average ordinary shares outstanding     15,923,077       6,183,846  
Basic and diluted net income (loss) per ordinary share   $ 0.08     $ (0.01 )

 

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

 

    Six Months Ended  
    June 30, 2026  
    Redeemable
ordinary
shares
    Non-Redeemable
ordinary
shares
 
Basic and diluted net income (loss) per ordinary share numerator:            
Interest income   $ 1,436,079     $ -  
Less: Allocation of expenses     (204,056 )     (153,957 )
Total   $ 1,232,023     $ (153,957 )
                 
Basic and diluted net income (loss) per ordinary share denominator:                
Weighted-average ordinary shares outstanding     7,910,221       5,968,122  
Basic and diluted net income (loss) per ordinary share   $ 0.16     $ (0.03 )
Schedule of Class A Ordinary Shares Subject to Possible Redemption Reflected

The Class A ordinary shares subject to redemption reflected in the condensed balance sheet are reconciled in the following table:

 

Gross proceeds   $ 172,500,000  
Less: Proceeds allocated to public warrants     (2,611,113 )
Less: Proceeds allocated to public rights     (1,331,579 )
Less: Class A ordinary share issuance costs     (8,772,213 )
Add: Remeasurement of carrying value to redemption value     15,013,484  
Class A ordinary shares subject to possible redemption – June 30, 2026   $ 174,798,579