v3.26.1
Summary of Significant Accounting Policies (Tables)
 6 Months Ended 12 Months Ended
Jun. 30, 2026
Dec. 31, 2025
Summary of Significant Accounting Policies [Abstract]    
Schedule of Basic and Diluted Net Income Per Ordinary Share

The following table presents a reconciliation of the numerator and denominator used to compute basic and diluted net income per Ordinary Share for each class of Ordinary Shares:

 

For the Three Months Ended
June 30, 2026

  

For the Six Months Ended
June 30, 2026

Redeemable
Class A

  

Non-
Redeemable
Class A and
Class B

  

Redeemable
Class A

  

Non-Redeemable
Class A and
Class B

Basic and diluted net income per Ordinary Share:

  

 

    

 

    

 

    

 

  

Numerator:

  

 

    

 

    

 

    

 

  

Allocation of net income

  

$

513,939

  

$

206,231

  

$

1,089,931

  

$

408,500

Denominator:

  

 

    

 

    

 

    

 

  

Weighted average Ordinary Shares outstanding

  

 

14,009,438

  

 

5,621,622

  

 

14,999,220

  

 

5,621,622

Basic and diluted net income per Ordinary Share

  

$

0.04

  

$

0.04

  

$

0.07

  

$

0.07
 

For the Three Months Ended
June 30, 2025

  

For the Six Months Ended
June 30, 2025

Redeemable
Class A

  

Non-
Redeemable
Class A and
Class B

  

Redeemable
Class A

  

Non-
Redeemable
Class A and
Class B

Basic and diluted net income per Ordinary Share:

  

 

    

 

    

 

    

 

  

Numerator:

  

 

    

 

    

 

    

 

  

Allocation of net income

  

$

1,151,616

  

$

404,622

  

$

2,320,811

  

$

815,420

Denominator:

  

 

    

 

    

 

    

 

  

Weighted average Ordinary Shares outstanding

  

 

16,000,000

  

 

5,621,622

  

 

16,000,000

  

 

5,621,622

Basic and diluted net income per Ordinary Share

  

$

0.07

  

$

0.07

  

$

0.15

  

$

0.15

The following table presents a reconciliation of the numerator and denominator used to compute basic and diluted net income per Ordinary Share for each class of Ordinary Shares:

 

For the Year Ended
December 31, 2025

  

For the Period
from March 11,
2024 (Inception) Through
December 31, 2024
   

Redeemable
Class A
Shares

  

Non-
Redeemable
Class B
Shares

  

Redeemable
Class A
Shares

  

Non-
Redeemable
Class B
Shares

Basic net income per Ordinary Share:

  

 

    

 

    

 

    

 

  

Numerator:

  

 

    

 

    

 

    

 

  

Allocation of net income, basic

  

$

4,099,178

  

$

1,440,252

  

$

2,764,139

  

$

1,445,200

Denominator:

  

 

    

 

    

 

    

 

  

Basic weighted average Ordinary Shares outstanding

  

 

16,000,000

  

 

5,621,622

  

 

10,522,034

  

 

5,501,329

Basic net income per Ordinary Share

  

$

0.26

  

$

0.26

  

$

0.26

  

$

0.26
 

For the Year Ended
December 31, 2025

  

For the Period
from March 11,
2024 (Inception) Through
December 31, 2024
   

Redeemable
Class A
Shares

  

Non-
Redeemable
Class B
Shares

  

Redeemable
Class A
Shares

  

Non-
Redeemable
Class B
Shares

Diluted net income per Ordinary Share:

  

 

    

 

    

 

    

 

  

Numerator:

  

 

    

 

    

 

    

 

  

Allocation of net income, diluted

  

$

4,099,178

  

$

1,440,252

  

$

2,747,800

  

$

1,461,539

Denominator:

  

 

    

 

    

 

    

 

  

Diluted weighted average Ordinary Shares outstanding

  

 

16,000,000

  

 

5,621,622

  

 

10,522,034

  

 

5,596,611

Diluted net income per Ordinary Share

  

$

0.26

  

$

0.26

  

$

0.26

  

$

0.26
Schedule of Shares Subject to Redemption As of June 30, 2026 and December 31, 2025, the Class A Ordinary Shares subject to redemption reflected in the accompanying condensed consolidated balance sheets are reconciled in the following table:
 

Shares

  

Amount

Class A Ordinary Shares subject to possible redemption, December 31, 2024

  

16,000,000

 

  

$

164,407,016

 

Plus:

    

 

  

 

  

 

Accretion of carrying value to redemption value

  

—

 

  

 

6,998,961

 

Class A Ordinary Shares subject to possible redemption, December 31, 2025

  

16,000,000

 

  

 

171,405,977

 

Plus:

    

 

  

 

  

 

Accretion of carrying value to redemption value

  

—

 

  

 

1,513,878

 

Class A Ordinary Shares subject to possible redemption, March 31, 2026

  

16,000,000

 

  

 

172,919,855

 

Less:

    

 

  

 

  

 

Redemptions

  

(12,076,077

)

  

 

(131,489,166

)

Accretion of carrying value to redemption value

  

—

 

  

 

(3,372,652

)

Plus:

    

 

  

 

  

 

Class A Ordinary Shares issuance costs

  

—

 

  

 

4,816,355

 

Class A Ordinary Shares subject to possible redemption, June 30, 2026

  

3,923,923

 

  

$

42,874,392

 
As of December 31, 2025 and 2024, the Class A Ordinary Shares subject to redemption reflected in the accompanying consolidated balance sheets are reconciled in the following table:
 

Shares

  

Amount

Gross proceeds

  

16,000,000

  

$

160,000,000

 

Less:

      

 

  

 

Proceeds allocated to Public Warrants

  

—

  

 

(2,080,000

)

Proceeds allocated to the Over-Allotment Option

  

—

  

 

(169,119

)

Class A Ordinary Shares issuance costs

  

—

  

 

(10,024,214

)

Plus:

      

 

  

 

Accretion of carrying value to redemption value

  

—

  

 

16,680,349

 

Class A Ordinary Shares subject to possible redemption, December 31, 2024

  

16,000,000

  

 

164,407,016

 

Plus:

      

 

  

 

Accretion of carrying value to redemption value

  

—

  

 

6,998,961

 

Class A Ordinary Shares subject to possible redemption, December 31, 2025

  

16,000,000

  

$

171,405,977