v3.26.3
Condensed Statement of Cash Flows (Unaudited)
6 Months Ended
Jul. 31, 2026
USD ($)
Cash Flows from Operating Activities:  
Net income $ 674,969
Adjustments to reconcile net income to net cash used in operating activities:  
Interest earned on investments held in Trust Account (847,992)
Changes in operating assets and liabilities:  
Prepaid expenses (86,076)
Accounts payable and accrued expenses 15,854
Due to related party for administrative service fee 27,741
Net cash used in operating activities (215,504)
Cash Flows from Investing Activities:  
Cash held in Trust Account (105,525,000)
Net cash used in investing activities (105,525,000)
Cash Flows from Financing Activities:  
Proceeds from sale of Public Units 105,000,000
Proceeds from sale of Private Units 2,262,500
Repayment of promissory note – related party (300,000)
Repayment of related party advance (51,786)
Payment of underwriter fees (472,500)
Payment of offering costs (251,750)
Net cash provided by financing activities 106,186,464
Net Changes in Cash 445,960
Cash - Beginning of period 100,000
Cash - End of period 545,960
Supplemental Disclosure of Non-cash Financing Activities:  
Remeasurement of carrying value to redemption value 847,992
Accretion of carrying value to redemption value of redeemable ordinary shares 9,325,958
Fair value of Representative Shares included in deferred offering costs $ 234,000