v3.26.1
Significant Accounting Policies (Tables)
6 Months Ended 12 Months Ended
Jun. 30, 2026
Dec. 31, 2025
Significant Accounting Policies [Abstract]    
Schedule of Class A Ordinary Shares Subject to Redemption Reflected in the Condensed Balance Sheets

At June 30, 2026 and December 31, 2025, the Class A ordinary shares subject to redemption reflected in the condensed balance sheets are reconciled in the following table:

 

Class A ordinary shares subject to possible redemption, December 31, 2024   $ 294,617,243  
Plus:        
Accretion for Class A ordinary shares to redemption amount     12,263,665  
Class A ordinary shares subject to possible redemption, December 31, 2025     306,880,908  
Plus:        
Accretion for Class A ordinary shares to redemption amount     2,698,384  
Class A ordinary shares subject to possible redemption, March 31, 2026     309,579,292  
Plus:        
Accretion for Class A ordinary shares to redemption amount     2,740,218  
Class A ordinary shares subject to possible redemption, June 30, 2026   $ 312,319,510  

At December 31, 2025 and 2024, the Class A ordinary shares subject to redemption reflected in the balance sheets are reconciled in the following table:

 

Gross proceeds   $ 287,500,000  
Less:        
Proceeds allocated to Public Warrants     (3,421,250 )
Class A ordinary shares issuance costs     (19,148,011 )
Plus:        
Accretion for Class A ordinary shares to redemption amount     29,686,504  
Class A ordinary shares subject to possible redemption, December 31, 2024     294,617,243  
Plus:        
Accretion for Class A ordinary shares to redemption amount     12,263,665  
Class A ordinary shares subject to possible redemption, December 31, 2025   $ 306,880,908  
Schedule of Basic and Diluted Net Income Per Ordinary Share

The calculation of diluted net income per ordinary share does not consider the effect of the warrants to purchase an aggregate of 22,712,500 Class A ordinary shares issued in connection with the Initial Public Offering (including exercise of the over-allotment option) and the Private Placement because their exercise is contingent upon future events. Accretion associated with the redeemable Class A ordinary shares is excluded from earnings per share as the redemption value approximates fair value.

 

The following tables present a reconciliation of the numerator and denominator used to compute basic and diluted net income per ordinary share for each period presented:

 

    For the Three Months Ended
June 30, 2026
    For the Six Months Ended
June 30, 2026
 
    Class A     Class B     Class A     Class B  
Basic and diluted net income per ordinary share                        
Numerator:                        
Allocation of net income, as adjusted   $ 1,337,399     $ 334,350     $ 2,707,854     $ 676,964  
Denominator:                                
Basic and diluted weighted average ordinary shares outstanding     28,750,000       7,187,500       28,750,000       7,187,500  
Basic and diluted net income per ordinary share   $ 0.05     $ 0.05     $ 0.09     $ 0.09  

 

    For the Three Months Ended
June 30, 2025
    For the Six Months Ended
June 30, 2025
 
    Class A     Class B     Class A     Class B  
Basic and diluted net income per ordinary share                        
Numerator:                        
Allocation of net income, as adjusted   $ 1,747,434     $ 436,859     $ 4,078,049     $ 1,019,512  
Denominator:                                
Basic and diluted weighted average ordinary shares outstanding     28,750,000       7,187,500       28,750,000       7,187,500  
Basic and diluted net income per ordinary share   $ 0.06     $ 0.06     $ 0.14     $ 0.14  

The following tables present a reconciliation of the numerator and denominator used to compute basic and diluted net income per ordinary share for each period presented:

  

    For the Year Ended
December 31, 2025
    For the Period from
March 12, 2024
(Inception) Through
December 31, 2024
 
    Class A     Class B     Class A     Class B  
Basic net income per ordinary share                        
Numerator:                        
Allocation of net income, as adjusted   $ 4,623,000     $ 1,155,750     $ 3,593,164     $ 1,633,163  
Denominator:                                
Basic weighted average ordinary shares outstanding     28,750,000       7,187,500       14,813,559       6,733,051  
Basic net income per ordinary share   $ 0.16     $ 0.16     $ 0.24     $ 0.24  
    For the Year Ended
December 31, 2025
    For the Period from
March 12, 2024
(Inception) Through
December 31, 2024
 
    Class A     Class B     Class A     Class B  
Diluted net income per ordinary share                        
Numerator:                        
Allocation of net income, as adjusted   $ 4,623,000     $ 1,115,750     $ 3,518,944     $ 1,707,383  
Denominator:                                
Diluted weighted average ordinary shares outstanding     28,750,000       7,187,500       14,813,559       7,187,500  
Diluted net income per ordinary share   $ 0.16     $ 0.16     $ 0.24     $ 0.24