v3.26.3
CONDENSED STATEMENT OF CASH FLOWS (Unaudited)
 6 Months Ended
Jul. 31, 2026
USD ($)
Cash Flows from Operating Activities:  
Net income $ 660,739
Adjustments to reconcile net income to net cash used in operating activities:  
Interest earned on investments held in Trust Account (1,189,068)
Changes in operating assets and liabilities:  
Prepaid expenses 8,911
Accounts payable and accrued expenses 66,784
Net cash used in operating activities (452,634)
Cash Flows from Investing Activities:  
Purchase of investments held in Trust Account (115,575,000)
Net cash used in investing activities (115,575,000)
Cash Flows from Financing Activities:  
Proceeds from initial public offering and over-allotment 115,000,000
Proceeds from private placement units 2,700,000
Proceeds from sponsor loans 100,000
Repayment of sponsor loans (565,000)
Payment of offering costs and other financing cash flows (966,282)
Net cash generated from financing activities 116,268,718
Net change in cash 241,084
Cash, beginning of period 1,248
Cash, end of period 242,332
Supplemental disclosure of noncash investing and financing activities:  
Remeasurement of ordinary shares subject to possible redemption to redemption value 7,039,385
Non-cash issuance of representative shares to underwriter 357,880
Private placement units issued in exchange for subscription receivable from Sponsor 150,000
Offering costs included in accrued offering costs $ 125,000