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Note 1 — Organization, Business Operations QuasarEdge Acquisition Corporation (the “Company”) is a newly organized blank check company incorporated under the laws of the Cayman Islands with limited liability on August 8, 2025. The Company was formed for the purpose of effecting a merger, share exchange, asset acquisition, share purchase, reorganization or similar business combination with one or more businesses or entities (“Business Combination”). The Company is not limited to a particular industry or sector for purposes of consummating a Business Combination. The Company is an early stage and emerging growth company and, as such, the Company is subject to all of the risks associated with early stage and emerging growth companies. The Company’s sponsor is Aspira Capital Consulting Ltd (the “Sponsor”), a British Virgin Islands business company. The registration statement for the Company’s initial public offering (“IPO”) was declared effective on April 13, 2026. On April 16, 2026, the Company consummated its initial public offering (the “IPO”) of 10,000,000 units (the “Units”). Each Unit consists of one ordinary share of the Company, par value $0.0001 per share (the “Ordinary Shares”), and one right entitling the holder to receive one-fourth (1/4) of one Ordinary Share upon the consummation of the Company’s initial business combination. The Units were sold at an offering price of $10.00 per Unit, generating gross proceeds of $100,000,000. On April 17, 2026, the underwriters exercised their over-allotment option in full to purchase an additional 1,500,000 units at $10.00 per unit, generating additional gross proceeds of $15,000,000. The over-allotment closed on April 21, 2026. Simultaneously with the closing of the IPO, the Company consummated a private placement (the “Private Placement”) in which Aspira Capital Consulting LTD (the “Sponsor”) purchased 270,000 units, and simultaneously with the closing of the over-allotment option, purchased an additional 15,000 units (collectively, the “Private Placement Units”) at a price of $<span id="xdx_903_eus-gaap--SaleOfStockPricePerShare_iI_c20260417__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_zmiNGGd7vyc7" title="Sale of units per share">10.00 per Private Placement Unit, generating total gross proceeds of $2,850,000. The $150,000 purchase price of the 15,000 private placement units issued upon the closing of the over-allotment option was funded into the Trust Account by the Company on behalf of the Sponsor and had not been received from the Sponsor as of July 31, 2026. The amount is recorded as a subscription receivable from the Sponsor and presented as a deduction from shareholders’ equity (see Notes 4 and 5). As of July 31, 2026, the Company had not commenced any operations. All activity for the period from inception through July 31, 2026 related to the Company’s formation, the IPO, and activities necessary to identify and consummate a Business Combination. The Company will not generate operating revenues until after the completion of a Business Combination, at the earliest. The Company generates non-operating income in the form of interest income on cash and investments held in the Trust Account. The Company’s management has broad discretion with respect to the specific application of the net proceeds of the IPO and the sale of the private placement units, although substantially all of the net proceeds are intended to be applied generally toward consummating a Business Combination. There can be no assurance that the Company will be able to complete a Business Combination successfully. The Company must complete a Business Combination having an aggregate fair market value of at least 80% of the assets held in the Trust Account, excluding taxes payable on interest earned on the Trust Account, at the time of the agreement to enter into an initial Business Combination. The Company will only complete a Business Combination if the post-transaction company owns or acquires 50% or more of the outstanding voting securities of the target or otherwise acquires a controlling interest in the target sufficient for it not to be required to register as an investment company under the Investment Company Act of 1940, as amended. Upon the closing of the IPO on April 16, 2026, $<span id="xdx_902_eus-gaap--ProceedsFromIssuanceInitialPublicOffering_c20260403__20260416__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--UnderwriterMember_zDqGw9yLGuKa" title="Proceeds from sale of initial public offering">100,500,000 was deposited into a U.S.-based trust account maintained by Continental Stock Transfer & Trust Company as trustee (the “Trust Account”). Upon the closing of the over-allotment option on April 21, 2026, an additional $<span id="xdx_90B_eus-gaap--ProceedsFromIssuanceInitialPublicOffering_c20260403__20260421__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--UnderwriterMember_zePvpGF6dvz4" title="Proceeds from sale of initial public offering">15,075,000 was deposited into the Trust Account, resulting in an aggregate of $<span id="xdx_906_ecustom--Deposited_iI_c20260421__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--UnderwriterMember_zVxHrDZ2EHi7" title="Deposited">115,575,000 deposited into the Trust Account. The funds held in the Trust Account are invested only in U.S. government treasury bills with a maturity of 185 days or less, or in money market funds meeting certain conditions under Rule 2a-7 under the Investment Company Act and investing solely in U.S. government treasury obligations. As of July 31, 2026, cash and investments held in the Trust Account were $116,764,068, which included interest income earned on investments held in the Trust Account. The funds held in the Trust Account will be released only upon the earlier of: (i) the consummation of a Business Combination, or (ii) the Company’s failure to complete a Business Combination within the applicable period of time. The Company will provide its holders of the outstanding Public Shares (the “Public shareholders”) with the opportunity to redeem all or a portion of their Public Shares upon the completion of a Business Combination either (i) in connection with a shareholder meeting called to approve the Business Combination or (ii) by means of a tender offer. The decision as to whether the Company will seek shareholder approval of a Business Combination or conduct a tender offer will be made by the Company, solely in its discretion. The Public Shareholders will be entitled to redeem their Public Shares for a pro rata portion of the amount then in the Trust Account (initially $10.00 per Public Share, plus any pro rata interest earned on the funds held in the Trust Account and not previously released to the Company to pay its franchise and income tax obligations). The Public Shares subject to redemption were recorded at a redemption value and classified as temporary equity upon the completion of the IPO on April 16, 2026, in accordance with the Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” If the Company seeks shareholder approval, a majority of the shares voted are voted in favor of the Business Combination. If a shareholder vote is not required by law and the Company does not decide to hold a shareholder vote for business or other legal reasons, the Company will, pursuant to its amended and restated memorandum and articles of association, conduct the redemptions pursuant to the tender offer rules of the U.S. Securities and Exchange Commission (“SEC”) and file tender offer documents with the SEC prior to completing a Business Combination. If, however, shareholder approval of the transaction is required by law, or the Company decides to obtain shareholder approval for business or legal reasons, the Company will offer to redeem shares in conjunction with a proxy solicitation pursuant to the proxy rules and not pursuant to the tender offer rules. Additionally, each public shareholder may elect to redeem their Public Shares irrespective of whether they vote for or against the proposed transaction. If the Company seeks shareholder approval in connection with a Business Combination, the Company’s Sponsor and any of the Company’s officers or directors that may hold Founder Shares (as defined in Note 5) (the “Initial Shareholders”) and the underwriters have agreed (a) to vote their Founder Shares, Private Shares (as defined in Note 4), and any Public Shares purchased during or after the IPO (other than Public Shares purchased outside of a redemption offer which may not be voted in favor of approving the business combination transaction in accordance with the requirements of Rule 14e-5 under the Exchange Act and any SEC interpretations or guidance relating thereto) in favor of approving a Business Combination and (b) not to convert any shares (including the Founder Shares) in connection with a shareholder vote to approve, or sell the shares to the Company in any tender offer in connection with, a proposed Business Combination. Notwithstanding the foregoing, if the Company seeks shareholder approval of a Business Combination and it does not conduct redemptions pursuant to the tender offer rules, the amended and restated memorandum and articles of association provides that a public shareholder, together with any affiliate of such shareholder or any other person with whom such shareholder is acting in concert or as a “group” (as defined under Section 13 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”)), will be restricted from redeeming its shares with respect to more than an aggregate of 15% or more of the Public Shares, without the prior consent of the Company. The Initial Shareholders have agreed (a) to waive their redemption rights with respect to the Founder Shares, Private Shares, and Public Shares held by them in connection with the completion of a Business Combination and (b) not to propose, or vote in favor of, an amendment to the amended and restated memorandum and articles of association that would affect the substance or timing of the Company’s obligation to redeem 100% of its Public Shares if the Company does not complete a Business Combination, unless the Company provides the public shareholders with the opportunity to redeem their Public Shares in conjunction with any such amendment. The Company has 15 months from April 16, 2026, to consummate its initial business combination (“Combination Period”). If the Company is unable to complete a Business Combination within the Combination Period, the Company will (i) cease all operations except for the purpose of winding up, (ii) as promptly as reasonably possible but not more than ten business days thereafter, redeem the public shares, at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the trust account including interest (which interest shall be net of taxes payable), divided by the number of then outstanding public shares, which redemption will completely extinguish public shareholders’ rights as shareholders (including the right to receive further liquidating distributions, if any), subject to applicable law, and (iii) as promptly as reasonably possible following such redemption, subject to the approval of the Company’s remaining shareholders and the Company’s board of directors, dissolve and liquidate, subject in each case to the Company’s obligations under Cayman Islands law to provide for claims of creditors and the requirements of other applicable law. The Sponsor and the other Initial Shareholders have agreed to waive their rights to liquidating distributions from the Trust Account with respect to the Founder Shares, and Private Shares if the Company fails to complete a Business Combination within the Combination Period. However, if the Sponsor or the other Initial Shareholders acquires Public Shares in or after the IPO, such Public Shares will be entitled to liquidating distributions from the Trust Account if the Company fails to complete a Business Combination within the Combination Period. In order to protect the amounts held in the Trust Account, the Sponsor has agreed to be liable to the Company if and to the extent any claims by a vendor for services rendered or products sold to the Company, or a prospective target business with which the Company has discussed entering into a transaction agreement, reduce the amount of funds in the Trust Account to below $10.00 per public share, except as to any claims by a third party who executed a valid and enforceable agreement with the Company waiving any right, title, interest or claim of any kind they may have in or to any monies held in the Trust Account and except as to any claims under the Company’s indemnity of the underwriters of IPO against certain liabilities, including liabilities under the Securities Act of 1933, as amended (the “Securities Act”). Moreover, in the event that an executed waiver is deemed to be unenforceable against a third party, the Sponsor will not be responsible to the extent of any liability for such third-party claims. On June 9, 2026, the Company entered into an Agreement and Plan of Merger with Robseek Intelligence Inc., a Cayman Islands exempted company (“Robseek”), Robseek Limited, a business company incorporated under the laws of the British Virgin Islands, Meng Tang, solely in his capacity as shareholder representative, Robseek Inc., a Cayman Islands exempted company and wholly owned subsidiary of the Company (“Purchaser”), and QRED Merger Sub Ltd., a Cayman Islands exempted company and wholly owned subsidiary of Purchaser (“Merger Sub”). Pursuant to the Merger Agreement, the parties will consummate a business combination through a merger structure pursuant to which (i) the Company will merge with and into Purchaser, with Purchaser surviving such merger, and (ii) immediately thereafter, Merger Sub will merge with and into Robseek, with Robseek surviving such merger as a wholly owned subsidiary of Purchaser. At the effective time of the acquisition merger, each issued and outstanding ordinary share of Robseek, other than excluded shares, will be cancelled in exchange for the right to receive the applicable portion of 100,000,000 ordinary shares of Purchaser, valued at $10.00 per share, based on an agreed pre-money equity valuation of Robseek of $1,000,000,000, subject to allocation among Robseek shareholders in accordance with the Merger Agreement. The closing of the proposed business combination is subject to customary closing conditions, including approval of the Company’s shareholders and Robseek’s shareholders, effectiveness of a registration statement, approval for listing of Purchaser’s securities on Nasdaq or the New York Stock Exchange, and other conditions set forth in the Merger Agreement. The proposed transaction had not closed as of the date of these financial statements. Going Concern Consideration As of July 31, 2026, the Company had $242,332 of cash and cash equivalents and $116,764,068 of cash and investments held in the Trust Account. The Company has incurred and expects to continue to incur significant costs in pursuit of the consummation of an initial Business Combination. In addition, the Company currently has until July 16, 2027 (unless the Company extends such period by amending its Amended and Restated Memorandum and Articles of Association) to consummate the initial Business Combination. If the Company does not complete a Business Combination within the prescribed timeline, the Company will trigger an automatic winding up, dissolution and liquidation pursuant to the terms of the Amended and Restated Memorandum and Articles of Association. In connection with the Company’s assessment of going concern considerations in accordance with Financial Accounting Standard Board’s Accounting Standards Update (“ASU”) 2014-15, “Disclosures of Uncertainties about an Entity’s Ability to Continue as a Going Concern,” the Company has determined that it has incurred and expects to continue to incur significant costs in pursuit of its acquisition plans. There is no assurance that the Company’s plans to raise capital or to consummate a Business Combination will be successful within the Combination Period. The Company lacks the financial resources it needs to sustain operations for a reasonable period of time, which is considered to be one year from the date of the issuance of the financial statements. Therefore, management has determined that these conditions raise substantial doubt about the Company’s ability to continue as a going concern until the earlier of the consummation of the Business Combination or the date the Company is required to liquidate. The financial statements do not include any adjustments that might result from the Company’s inability to continue as a going concern.

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Note 2 — Significant Accounting Policies Basis of Presentation The accompanying unaudited interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information, as set forth by the Financial Accounting Standards Board (“FASB”), and pursuant to the rules and regulations of the SEC. In the opinion of management, the unaudited condensed financial statements reflect all adjustments, which include only normal recurring adjustments necessary for the fair statement of the balances and results for the periods presented. They should be read in conjunction with the Company’s audited financial statements for the period from August 8, 2025 (inception) through January 31, 2026, as included in the Company’s registration statement and related filings with the SEC. The interim results for the three and six months ended July 31, 2026 are not necessarily indicative of the results that may be expected for the fiscal year ending January 31, 2027 or for any future periods. Emerging Growth Company Status The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act of 1933, as amended, (the “Securities Act”), as modified by the Jumpstart Our Business Startups Act of 2012, (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such an election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. Use of Estimates In preparing these unaudited condensed financial statements in conformity with U.S. GAAP, the Company’s management makes estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates. Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company had $242,332 and $1,248 in cash and cash equivalents as of July 31, 2026 and January 31, 2026, respectively. Investments Held in Trust Account As of July 31, 2026 and January 31, 2026, the Company had $116,764,068 and $0, respectively, in investments held in the Trust Account comprised of money market funds that invest in U.S. government securities. Investments in money market funds are presented on the balance sheets at fair value at the end of each reporting period. Earnings on investments held in the Trust Account are included in interest earned on investments held in the Trust Account in the accompanying statement of operations. The estimated fair value of investments held in the Trust Account is determined using available market information. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of a cash account in a financial institution, which, at times, may exceed the Federal Depository Insurance Coverage of $250,000. The Company has not experienced losses on this account and management believes the Company is not exposed to significant risks on such account. Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under the Financial Accounting Standards Board (“FASB”) ASC 820, “Fair Value Measurement,” approximates the carrying amounts represented in the accompanying balance sheet, primarily due to their short-term nature. The Company applies ASC 820, which establishes a framework for measuring fair value and clarifies the definition of fair value within that framework. ASC 820 defines fair value as an exit price, which is the price that would be received for an asset or paid to transfer a liability in the Company’s principal or most advantageous market in an orderly transaction between market participants on the measurement date. The fair value hierarchy established in ASC 820 generally requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. Observable inputs reflect the assumptions that market participants would use in pricing the asset or liability and are developed based on market data obtained from sources independent of the reporting entity. Unobservable inputs reflect the entity’s own assumptions based on market data and the entity’s judgments about the assumptions that market participants would use in pricing the asset or liability and are to be developed based on the best information available in the circumstances. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: top"> <td style="font: 10pt Times New Roman; width: 0.25in"> </td> <td style="font: 10pt Times New Roman; width: 0.25in; text-align: left">●</td> <td style="font: 10pt Times New Roman; text-align: justify">Level 1—Assets and liabilities with unadjusted, quoted prices listed on active market exchanges. Inputs to the fair value measurement are observable inputs, such as quoted prices in active markets for identical assets or liabilities.</td> </tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: top"> <td style="font: 10pt Times New Roman; width: 0.25in"> </td> <td style="font: 10pt Times New Roman; width: 0.25in; text-align: left">●</td> <td style="font: 10pt Times New Roman; text-align: justify">Level 2—Inputs to the fair value measurement are determined using prices for recently traded assets and liabilities with similar underlying terms, as well as direct or indirect observable inputs, such as interest rates and yield curves that are observable at commonly quoted intervals.</td> </tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: top"> <td style="font: 10pt Times New Roman; width: 0.25in"> </td> <td style="font: 10pt Times New Roman; width: 0.25in; text-align: left">●</td> <td style="font: 10pt Times New Roman; text-align: justify">Level 3—Inputs to the fair value measurement are unobservable inputs, such as estimates, assumptions, and valuation techniques when little or no market data exists for the assets or liabilities.</td> </tr> </table> The following table presents information about the Company’s assets that are measured at fair value on a recurring basis as of July 31, 2026 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value. <table cellpadding="0" cellspacing="0" id="xdx_891_ecustom--ScheduleOfFairValueHierarchyOfTheValuationInputsTableTextBlock_zBh7kqg1Nn19" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Significant Accounting Policies (Details)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Schedule of fair value hierarchy of the valuation inputs</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: center; padding-bottom: 0.5pt; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman; text-align: center; padding-bottom: 0.5pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; vertical-align: bottom; text-align: center">July 31, 2026</td> <td style="font: 10pt Times New Roman; text-align: center; padding-bottom: 0.5pt; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman; text-align: center; padding-bottom: 0.5pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; vertical-align: bottom; text-align: center">Quoted Prices in Active Markets (Level 1)</td> <td style="font: 10pt Times New Roman; text-align: center; padding-bottom: 0.5pt; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman; text-align: center; padding-bottom: 0.5pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; vertical-align: bottom; text-align: center">Significant Other Observable Inputs (Level 2)</td> <td style="font: 10pt Times New Roman; text-align: center; padding-bottom: 0.5pt; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman; text-align: center; padding-bottom: 0.5pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; vertical-align: bottom; text-align: center">Significant Other Unobservable Inputs (Level 3)</td> <td style="font: 10pt Times New Roman; text-align: center; padding-bottom: 0.5pt; vertical-align: bottom"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Assets</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Investments held in Trust Account</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left">$</td> <td id="xdx_98C_eus-gaap--AssetsFairValueDisclosure_iI_pp0p0_c20260731__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_zMNF3PbmU0jd" style="font: 10pt Times New Roman; text-align: right" title="Investments held in Trust Account">116,764,068</td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left">$</td> <td id="xdx_98B_eus-gaap--AssetsFairValueDisclosure_iI_pp0p0_c20260731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_zqPOt7XVRawe" style="font: 10pt Times New Roman; text-align: right" title="Investments held in Trust Account">116,764,068</td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98B_eus-gaap--AssetsFairValueDisclosure_iI_pp0p0_c20260731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_zVAAkKkFeT31" style="font: 10pt Times New Roman; text-align: right" title="Investments held in Trust Account">-</td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_983_eus-gaap--AssetsFairValueDisclosure_iI_pp0p0_c20260731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_z1bTHkdHsAVi" style="font: 10pt Times New Roman; text-align: right" title="Investments held in Trust Account">-</td> <td style="font: 10pt Times New Roman; text-align: left"> </td> </tr> </table> Deferred Offering Costs The Company complies with the requirements of ASC 340-10-S99 and SEC Staff Accounting Bulletin Topic 5A. As of July 31, 2026, deferred offering costs had been fully charged against the proceeds of the IPO and related equity instruments, and no deferred offering costs remained on the condensed balance sheet. Ordinary Shares Subject to Possible Redemption The Company accounts for its ordinary shares subject to possible redemption in accordance with ASC Topic 480, “Distinguishing Liabilities from Equity.” Ordinary shares subject to mandatory redemption, if any, are classified as liability instruments and measured at fair value. Conditionally redeemable ordinary shares, including ordinary shares that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain future events not solely within the Company’s control, are classified as temporary equity. At all other times, ordinary shares are classified as shareholders’ equity. In accordance with ASC 480-10-S99, the Company classifies its ordinary shares subject to redemption outside of permanent equity because the redemption provisions are not solely within the control of the Company. The Company has elected to recognize changes in redemption value immediately as they occur and adjust the carrying amount of the redeemable ordinary shares to equal the redemption value at the end of each reporting period. As of July 31, 2026, the Company had 11,500,000 ordinary shares subject to possible redemption, which were presented at redemption value as temporary equity, outside of the shareholders’ equity section of the condensed balance sheet. The ordinary shares subject to possible redemption were as follows: <table cellpadding="0" cellspacing="0" id="xdx_89F_eus-gaap--TemporaryEquityTableTextBlock_zJDYazHr6CXc" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Significant Accounting Policies (Details 1)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in"> Schedule of ordinary shares subject to possible redemption</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td></tr> <tr style="background-color: rgb(204,238,255); vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Gross proceeds from IPO</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left">$</td> <td id="xdx_984_ecustom--OrdinarySharesSubjectToPossibleRedemptionBeginning_iS_c20260201__20260731_z7YjuIbmUYGl" style="font: 10pt Times New Roman; width: 9%; text-align: right" title="Ordinary shares subject to possible redemption, beginning">115,000,000</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> </tr> <tr style="background-color: White; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Less:</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> </tr> <tr style="background-color: rgb(204,238,255); vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Proceeds allocated to Public Rights, net of issuance costs </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98D_ecustom--ProceedsAllocatedToPublicRightsNetOfIssuanceCosts_c20260201__20260731_zUlU5dCzYRN4" style="font: 10pt Times New Roman; text-align: right" title="Proceeds allocated to Public Rights, net of issuance costs">(4,189,080</td> <td style="font: 10pt Times New Roman; text-align: left">)</td> </tr> <tr style="background-color: White; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Public shares issuance costs</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_985_ecustom--PublicSharesIssuanceCosts_c20260201__20260731_zXp9sx3QduC9" style="font: 10pt Times New Roman; text-align: right" title="Public shares issuance costs">(1,715,690</td> <td style="font: 10pt Times New Roman; text-align: left">)</td> </tr> <tr style="background-color: rgb(204,238,255); vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Offering costs allocated to redemption equity</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_986_ecustom--OfferingCostsAllocatedToRedemptionEquity_c20260201__20260731_zetXpTC58PDb" style="font: 10pt Times New Roman; text-align: right" title="Offering costs allocated to redemption equity">(65,920</td> <td style="font: 10pt Times New Roman; text-align: left">)</td></tr> <tr style="background-color: White; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Plus:</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> </tr> <tr style="background-color: rgb(204,238,255); vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Accretion of carrying value of redemption value</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98C_ecustom--AccretionOfCarryingValueOfRedemptionValue_c20260201__20260731_zhyEXhedbgOl" style="font: 10pt Times New Roman; text-align: right" title="Accretion of carrying value of redemption value">5,970,690</td> <td style="font: 10pt Times New Roman; text-align: left"> </td> </tr> <tr style="background-color: White; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Ordinary shares subject to redemption (trust overfunding of $0.05 per unit)</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_980_ecustom--OrdinarySharesSubjectToRedemptions_c20260201__20260731_zZOL7HwuiVmh" style="font: 10pt Times New Roman; text-align: right" title="Ordinary shares subject to redemption">575,000</td> <td style="font: 10pt Times New Roman; text-align: left"> </td></tr> <tr style="background-color: rgb(204,238,255); vertical-align: bottom"> <td style="font: 10pt Times New Roman; padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Subsequent remeasurement carrying value to redemption (Trust Account Interest)</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_989_ecustom--SubsequentRemeasurementCarryingValueToRedemptionTrustAccountInterest_c20260201__20260731_zruZuqvty9Pl" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Subsequent remeasurement carrying value to redemption (Trust Account Interest)">1,189,068</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="background-color: White; vertical-align: bottom"> <td style="font: 10pt Times New Roman; padding-bottom: 2.5pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Ordinary shares subject to possible redemption, July 31, 2026</td> <td style="font: 10pt Times New Roman; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman; text-align: left">$</td> <td id="xdx_982_ecustom--OrdinaryShareSubjectToPossibleRedemption_iE_c20260201__20260731_ztND0YNeoyfh" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman; text-align: right" title="Ordinary shares subject to possible redemption, ending">116,764,068</td> <td style="font: 10pt Times New Roman; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Rights Accounting The Company accounts for rights as either equity-classified or liability-classified instruments based on an assessment of the rights’ specific terms and applicable authoritative guidance in ASC 480 and ASC 815. This assessment is conducted at the time of right issuance and as of each subsequent quarterly period end date while the rights are outstanding. As the rights to be issued upon the closing of the IPO and sale of Private Placement Units meet the criteria for equity classification under ASC 815, the rights are classified as equity. Over-allotment Option Liability The Company accounts for the over-allotment option as either an equity-classified or liability-classified instrument based on an assessment of the over-allotment option’s specific terms and applicable authoritative guidance in ASC 480 and ASC 815. The Company accounted for the over-allotment option in accordance with ASC 815-40. The over-allotment option was not considered indexed to the Company’s own ordinary shares and, therefore, did not meet the criteria for equity classification. Accordingly, the Company initially recorded the over-allotment option as a liability. On April 17, 2026, the underwriters exercised the over-allotment option in full to purchase <span id="xdx_903_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260403__20260417__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_ztYIHyXqofqk" title="Sale of units in initial public offering">1,500,000 additional units at $10.00 per unit. The over-allotment option closed on April 21, 2026. As a result of the full exercise of the over-allotment option, the over-allotment option liability was reversed during the three months ended April 30, 2026. As of July 31, 2026, no over-allotment option liability remained outstanding. Income Taxes The Company accounts for income taxes under ASC 740. Based on the Company’s evaluation, there are no significant uncertain tax positions requiring recognition in the financial statements. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of July 31, 2026. There is currently no taxation imposed on income by the Government of the Cayman Islands; consequently, income taxes are not reflected in the Company’s financial statements. Recent Accounting Pronouncements In November 2024, the FASB issued Accounting Standards Update (“ASU”) 2024-03, “Income Statement-Reporting Comprehensive Income-Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses”, requiring public entities to disclose additional information about specific expense categories in the notes to the unaudited financial statements on an interim and annual basis. ASU 2024-03 is effective for fiscal years beginning after December 15, 2026, and for interim periods beginning after December 15, 2027, with early adoption permitted. The Company is currently evaluating the impact of adopting ASU 2024-03. Management does not believe that any recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s financial statements.

Basis of Presentation The accompanying unaudited interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information, as set forth by the Financial Accounting Standards Board (“FASB”), and pursuant to the rules and regulations of the SEC. In the opinion of management, the unaudited condensed financial statements reflect all adjustments, which include only normal recurring adjustments necessary for the fair statement of the balances and results for the periods presented. They should be read in conjunction with the Company’s audited financial statements for the period from August 8, 2025 (inception) through January 31, 2026, as included in the Company’s registration statement and related filings with the SEC. The interim results for the three and six months ended July 31, 2026 are not necessarily indicative of the results that may be expected for the fiscal year ending January 31, 2027 or for any future periods.

Emerging Growth Company Status The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act of 1933, as amended, (the “Securities Act”), as modified by the Jumpstart Our Business Startups Act of 2012, (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such an election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.

Use of Estimates In preparing these unaudited condensed financial statements in conformity with U.S. GAAP, the Company’s management makes estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates.

Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company had $242,332 and $1,248 in cash and cash equivalents as of July 31, 2026 and January 31, 2026, respectively.

242332

1248

Investments Held in Trust Account As of July 31, 2026 and January 31, 2026, the Company had $116,764,068 and $0, respectively, in investments held in the Trust Account comprised of money market funds that invest in U.S. government securities. Investments in money market funds are presented on the balance sheets at fair value at the end of each reporting period. Earnings on investments held in the Trust Account are included in interest earned on investments held in the Trust Account in the accompanying statement of operations. The estimated fair value of investments held in the Trust Account is determined using available market information.

116764068

Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of a cash account in a financial institution, which, at times, may exceed the Federal Depository Insurance Coverage of $250,000. The Company has not experienced losses on this account and management believes the Company is not exposed to significant risks on such account.

250000

Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under the Financial Accounting Standards Board (“FASB”) ASC 820, “Fair Value Measurement,” approximates the carrying amounts represented in the accompanying balance sheet, primarily due to their short-term nature. The Company applies ASC 820, which establishes a framework for measuring fair value and clarifies the definition of fair value within that framework. ASC 820 defines fair value as an exit price, which is the price that would be received for an asset or paid to transfer a liability in the Company’s principal or most advantageous market in an orderly transaction between market participants on the measurement date. The fair value hierarchy established in ASC 820 generally requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. Observable inputs reflect the assumptions that market participants would use in pricing the asset or liability and are developed based on market data obtained from sources independent of the reporting entity. Unobservable inputs reflect the entity’s own assumptions based on market data and the entity’s judgments about the assumptions that market participants would use in pricing the asset or liability and are to be developed based on the best information available in the circumstances. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: top"> <td style="font: 10pt Times New Roman; width: 0.25in"> </td> <td style="font: 10pt Times New Roman; width: 0.25in; text-align: left">●</td> <td style="font: 10pt Times New Roman; text-align: justify">Level 1—Assets and liabilities with unadjusted, quoted prices listed on active market exchanges. Inputs to the fair value measurement are observable inputs, such as quoted prices in active markets for identical assets or liabilities.</td> </tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: top"> <td style="font: 10pt Times New Roman; width: 0.25in"> </td> <td style="font: 10pt Times New Roman; width: 0.25in; text-align: left">●</td> <td style="font: 10pt Times New Roman; text-align: justify">Level 2—Inputs to the fair value measurement are determined using prices for recently traded assets and liabilities with similar underlying terms, as well as direct or indirect observable inputs, such as interest rates and yield curves that are observable at commonly quoted intervals.</td> </tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: top"> <td style="font: 10pt Times New Roman; width: 0.25in"> </td> <td style="font: 10pt Times New Roman; width: 0.25in; text-align: left">●</td> <td style="font: 10pt Times New Roman; text-align: justify">Level 3—Inputs to the fair value measurement are unobservable inputs, such as estimates, assumptions, and valuation techniques when little or no market data exists for the assets or liabilities.</td> </tr> </table> The following table presents information about the Company’s assets that are measured at fair value on a recurring basis as of July 31, 2026 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value. <table cellpadding="0" cellspacing="0" id="xdx_891_ecustom--ScheduleOfFairValueHierarchyOfTheValuationInputsTableTextBlock_zBh7kqg1Nn19" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Significant Accounting Policies (Details)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Schedule of fair value hierarchy of the valuation inputs</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: center; padding-bottom: 0.5pt; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman; text-align: center; padding-bottom: 0.5pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; vertical-align: bottom; text-align: center">July 31, 2026</td> <td style="font: 10pt Times New Roman; text-align: center; padding-bottom: 0.5pt; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman; text-align: center; padding-bottom: 0.5pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; vertical-align: bottom; text-align: center">Quoted Prices in Active Markets (Level 1)</td> <td style="font: 10pt Times New Roman; text-align: center; padding-bottom: 0.5pt; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman; text-align: center; padding-bottom: 0.5pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; vertical-align: bottom; text-align: center">Significant Other Observable Inputs (Level 2)</td> <td style="font: 10pt Times New Roman; text-align: center; padding-bottom: 0.5pt; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman; text-align: center; padding-bottom: 0.5pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; vertical-align: bottom; text-align: center">Significant Other Unobservable Inputs (Level 3)</td> <td style="font: 10pt Times New Roman; text-align: center; padding-bottom: 0.5pt; vertical-align: bottom"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Assets</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Investments held in Trust Account</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left">$</td> <td id="xdx_98C_eus-gaap--AssetsFairValueDisclosure_iI_pp0p0_c20260731__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_zMNF3PbmU0jd" style="font: 10pt Times New Roman; text-align: right" title="Investments held in Trust Account">116,764,068</td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left">$</td> <td id="xdx_98B_eus-gaap--AssetsFairValueDisclosure_iI_pp0p0_c20260731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_zqPOt7XVRawe" style="font: 10pt Times New Roman; text-align: right" title="Investments held in Trust Account">116,764,068</td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98B_eus-gaap--AssetsFairValueDisclosure_iI_pp0p0_c20260731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_zVAAkKkFeT31" style="font: 10pt Times New Roman; text-align: right" title="Investments held in Trust Account">-</td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_983_eus-gaap--AssetsFairValueDisclosure_iI_pp0p0_c20260731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_z1bTHkdHsAVi" style="font: 10pt Times New Roman; text-align: right" title="Investments held in Trust Account">-</td> <td style="font: 10pt Times New Roman; text-align: left"> </td> </tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_891_ecustom--ScheduleOfFairValueHierarchyOfTheValuationInputsTableTextBlock_zBh7kqg1Nn19" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Significant Accounting Policies (Details)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Schedule of fair value hierarchy of the valuation inputs</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: center; padding-bottom: 0.5pt; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman; text-align: center; padding-bottom: 0.5pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; vertical-align: bottom; text-align: center">July 31, 2026</td> <td style="font: 10pt Times New Roman; text-align: center; padding-bottom: 0.5pt; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman; text-align: center; padding-bottom: 0.5pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; vertical-align: bottom; text-align: center">Quoted Prices in Active Markets (Level 1)</td> <td style="font: 10pt Times New Roman; text-align: center; padding-bottom: 0.5pt; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman; text-align: center; padding-bottom: 0.5pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; vertical-align: bottom; text-align: center">Significant Other Observable Inputs (Level 2)</td> <td style="font: 10pt Times New Roman; text-align: center; padding-bottom: 0.5pt; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman; text-align: center; padding-bottom: 0.5pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; vertical-align: bottom; text-align: center">Significant Other Unobservable Inputs (Level 3)</td> <td style="font: 10pt Times New Roman; text-align: center; padding-bottom: 0.5pt; vertical-align: bottom"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Assets</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Investments held in Trust Account</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left">$</td> <td id="xdx_98C_eus-gaap--AssetsFairValueDisclosure_iI_pp0p0_c20260731__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_zMNF3PbmU0jd" style="font: 10pt Times New Roman; text-align: right" title="Investments held in Trust Account">116,764,068</td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left">$</td> <td id="xdx_98B_eus-gaap--AssetsFairValueDisclosure_iI_pp0p0_c20260731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_zqPOt7XVRawe" style="font: 10pt Times New Roman; text-align: right" title="Investments held in Trust Account">116,764,068</td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98B_eus-gaap--AssetsFairValueDisclosure_iI_pp0p0_c20260731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_zVAAkKkFeT31" style="font: 10pt Times New Roman; text-align: right" title="Investments held in Trust Account">-</td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_983_eus-gaap--AssetsFairValueDisclosure_iI_pp0p0_c20260731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_z1bTHkdHsAVi" style="font: 10pt Times New Roman; text-align: right" title="Investments held in Trust Account">-</td> <td style="font: 10pt Times New Roman; text-align: left"> </td> </tr> </table>

116764068

Deferred Offering Costs The Company complies with the requirements of ASC 340-10-S99 and SEC Staff Accounting Bulletin Topic 5A. As of July 31, 2026, deferred offering costs had been fully charged against the proceeds of the IPO and related equity instruments, and no deferred offering costs remained on the condensed balance sheet.

Ordinary Shares Subject to Possible Redemption The Company accounts for its ordinary shares subject to possible redemption in accordance with ASC Topic 480, “Distinguishing Liabilities from Equity.” Ordinary shares subject to mandatory redemption, if any, are classified as liability instruments and measured at fair value. Conditionally redeemable ordinary shares, including ordinary shares that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain future events not solely within the Company’s control, are classified as temporary equity. At all other times, ordinary shares are classified as shareholders’ equity. In accordance with ASC 480-10-S99, the Company classifies its ordinary shares subject to redemption outside of permanent equity because the redemption provisions are not solely within the control of the Company. The Company has elected to recognize changes in redemption value immediately as they occur and adjust the carrying amount of the redeemable ordinary shares to equal the redemption value at the end of each reporting period. As of July 31, 2026, the Company had 11,500,000 ordinary shares subject to possible redemption, which were presented at redemption value as temporary equity, outside of the shareholders’ equity section of the condensed balance sheet. The ordinary shares subject to possible redemption were as follows: <table cellpadding="0" cellspacing="0" id="xdx_89F_eus-gaap--TemporaryEquityTableTextBlock_zJDYazHr6CXc" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Significant Accounting Policies (Details 1)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in"> Schedule of ordinary shares subject to possible redemption</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td></tr> <tr style="background-color: rgb(204,238,255); vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Gross proceeds from IPO</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left">$</td> <td id="xdx_984_ecustom--OrdinarySharesSubjectToPossibleRedemptionBeginning_iS_c20260201__20260731_z7YjuIbmUYGl" style="font: 10pt Times New Roman; width: 9%; text-align: right" title="Ordinary shares subject to possible redemption, beginning">115,000,000</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> </tr> <tr style="background-color: White; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Less:</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> </tr> <tr style="background-color: rgb(204,238,255); vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Proceeds allocated to Public Rights, net of issuance costs </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98D_ecustom--ProceedsAllocatedToPublicRightsNetOfIssuanceCosts_c20260201__20260731_zUlU5dCzYRN4" style="font: 10pt Times New Roman; text-align: right" title="Proceeds allocated to Public Rights, net of issuance costs">(4,189,080</td> <td style="font: 10pt Times New Roman; text-align: left">)</td> </tr> <tr style="background-color: White; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Public shares issuance costs</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_985_ecustom--PublicSharesIssuanceCosts_c20260201__20260731_zXp9sx3QduC9" style="font: 10pt Times New Roman; text-align: right" title="Public shares issuance costs">(1,715,690</td> <td style="font: 10pt Times New Roman; text-align: left">)</td> </tr> <tr style="background-color: rgb(204,238,255); vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Offering costs allocated to redemption equity</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_986_ecustom--OfferingCostsAllocatedToRedemptionEquity_c20260201__20260731_zetXpTC58PDb" style="font: 10pt Times New Roman; text-align: right" title="Offering costs allocated to redemption equity">(65,920</td> <td style="font: 10pt Times New Roman; text-align: left">)</td></tr> <tr style="background-color: White; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Plus:</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> </tr> <tr style="background-color: rgb(204,238,255); vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Accretion of carrying value of redemption value</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98C_ecustom--AccretionOfCarryingValueOfRedemptionValue_c20260201__20260731_zhyEXhedbgOl" style="font: 10pt Times New Roman; text-align: right" title="Accretion of carrying value of redemption value">5,970,690</td> <td style="font: 10pt Times New Roman; text-align: left"> </td> </tr> <tr style="background-color: White; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Ordinary shares subject to redemption (trust overfunding of $0.05 per unit)</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_980_ecustom--OrdinarySharesSubjectToRedemptions_c20260201__20260731_zZOL7HwuiVmh" style="font: 10pt Times New Roman; text-align: right" title="Ordinary shares subject to redemption">575,000</td> <td style="font: 10pt Times New Roman; text-align: left"> </td></tr> <tr style="background-color: rgb(204,238,255); vertical-align: bottom"> <td style="font: 10pt Times New Roman; padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Subsequent remeasurement carrying value to redemption (Trust Account Interest)</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_989_ecustom--SubsequentRemeasurementCarryingValueToRedemptionTrustAccountInterest_c20260201__20260731_zruZuqvty9Pl" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Subsequent remeasurement carrying value to redemption (Trust Account Interest)">1,189,068</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="background-color: White; vertical-align: bottom"> <td style="font: 10pt Times New Roman; padding-bottom: 2.5pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Ordinary shares subject to possible redemption, July 31, 2026</td> <td style="font: 10pt Times New Roman; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman; text-align: left">$</td> <td id="xdx_982_ecustom--OrdinaryShareSubjectToPossibleRedemption_iE_c20260201__20260731_ztND0YNeoyfh" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman; text-align: right" title="Ordinary shares subject to possible redemption, ending">116,764,068</td> <td style="font: 10pt Times New Roman; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 11500000

<table cellpadding="0" cellspacing="0" id="xdx_89F_eus-gaap--TemporaryEquityTableTextBlock_zJDYazHr6CXc" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Significant Accounting Policies (Details 1)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in"> Schedule of ordinary shares subject to possible redemption</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td></tr> <tr style="background-color: rgb(204,238,255); vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Gross proceeds from IPO</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left">$</td> <td id="xdx_984_ecustom--OrdinarySharesSubjectToPossibleRedemptionBeginning_iS_c20260201__20260731_z7YjuIbmUYGl" style="font: 10pt Times New Roman; width: 9%; text-align: right" title="Ordinary shares subject to possible redemption, beginning">115,000,000</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> </tr> <tr style="background-color: White; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Less:</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> </tr> <tr style="background-color: rgb(204,238,255); vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Proceeds allocated to Public Rights, net of issuance costs </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98D_ecustom--ProceedsAllocatedToPublicRightsNetOfIssuanceCosts_c20260201__20260731_zUlU5dCzYRN4" style="font: 10pt Times New Roman; text-align: right" title="Proceeds allocated to Public Rights, net of issuance costs">(4,189,080</td> <td style="font: 10pt Times New Roman; text-align: left">)</td> </tr> <tr style="background-color: White; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Public shares issuance costs</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_985_ecustom--PublicSharesIssuanceCosts_c20260201__20260731_zXp9sx3QduC9" style="font: 10pt Times New Roman; text-align: right" title="Public shares issuance costs">(1,715,690</td> <td style="font: 10pt Times New Roman; text-align: left">)</td> </tr> <tr style="background-color: rgb(204,238,255); vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Offering costs allocated to redemption equity</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_986_ecustom--OfferingCostsAllocatedToRedemptionEquity_c20260201__20260731_zetXpTC58PDb" style="font: 10pt Times New Roman; text-align: right" title="Offering costs allocated to redemption equity">(65,920</td> <td style="font: 10pt Times New Roman; text-align: left">)</td></tr> <tr style="background-color: White; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Plus:</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> </tr> <tr style="background-color: rgb(204,238,255); vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Accretion of carrying value of redemption value</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98C_ecustom--AccretionOfCarryingValueOfRedemptionValue_c20260201__20260731_zhyEXhedbgOl" style="font: 10pt Times New Roman; text-align: right" title="Accretion of carrying value of redemption value">5,970,690</td> <td style="font: 10pt Times New Roman; text-align: left"> </td> </tr> <tr style="background-color: White; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Ordinary shares subject to redemption (trust overfunding of $0.05 per unit)</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_980_ecustom--OrdinarySharesSubjectToRedemptions_c20260201__20260731_zZOL7HwuiVmh" style="font: 10pt Times New Roman; text-align: right" title="Ordinary shares subject to redemption">575,000</td> <td style="font: 10pt Times New Roman; text-align: left"> </td></tr> <tr style="background-color: rgb(204,238,255); vertical-align: bottom"> <td style="font: 10pt Times New Roman; padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Subsequent remeasurement carrying value to redemption (Trust Account Interest)</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_989_ecustom--SubsequentRemeasurementCarryingValueToRedemptionTrustAccountInterest_c20260201__20260731_zruZuqvty9Pl" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Subsequent remeasurement carrying value to redemption (Trust Account Interest)">1,189,068</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="background-color: White; vertical-align: bottom"> <td style="font: 10pt Times New Roman; padding-bottom: 2.5pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Ordinary shares subject to possible redemption, July 31, 2026</td> <td style="font: 10pt Times New Roman; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman; text-align: left">$</td> <td id="xdx_982_ecustom--OrdinaryShareSubjectToPossibleRedemption_iE_c20260201__20260731_ztND0YNeoyfh" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman; text-align: right" title="Ordinary shares subject to possible redemption, ending">116,764,068</td> <td style="font: 10pt Times New Roman; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

115000000 -4189080 -1715690 -65920 5970690 575000 1189068 116764068 Rights Accounting The Company accounts for rights as either equity-classified or liability-classified instruments based on an assessment of the rights’ specific terms and applicable authoritative guidance in ASC 480 and ASC 815. This assessment is conducted at the time of right issuance and as of each subsequent quarterly period end date while the rights are outstanding. As the rights to be issued upon the closing of the IPO and sale of Private Placement Units meet the criteria for equity classification under ASC 815, the rights are classified as equity. Over-allotment Option Liability The Company accounts for the over-allotment option as either an equity-classified or liability-classified instrument based on an assessment of the over-allotment option’s specific terms and applicable authoritative guidance in ASC 480 and ASC 815. The Company accounted for the over-allotment option in accordance with ASC 815-40. The over-allotment option was not considered indexed to the Company’s own ordinary shares and, therefore, did not meet the criteria for equity classification. Accordingly, the Company initially recorded the over-allotment option as a liability. On April 17, 2026, the underwriters exercised the over-allotment option in full to purchase <span id="xdx_903_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260403__20260417__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_ztYIHyXqofqk" title="Sale of units in initial public offering">1,500,000 additional units at $10.00 per unit. The over-allotment option closed on April 21, 2026. As a result of the full exercise of the over-allotment option, the over-allotment option liability was reversed during the three months ended April 30, 2026. As of July 31, 2026, no over-allotment option liability remained outstanding.

1500000

10.00

Income Taxes The Company accounts for income taxes under ASC 740. Based on the Company’s evaluation, there are no significant uncertain tax positions requiring recognition in the financial statements. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of July 31, 2026. There is currently no taxation imposed on income by the Government of the Cayman Islands; consequently, income taxes are not reflected in the Company’s financial statements.

Recent Accounting Pronouncements In November 2024, the FASB issued Accounting Standards Update (“ASU”) 2024-03, “Income Statement-Reporting Comprehensive Income-Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses”, requiring public entities to disclose additional information about specific expense categories in the notes to the unaudited financial statements on an interim and annual basis. ASU 2024-03 is effective for fiscal years beginning after December 15, 2026, and for interim periods beginning after December 15, 2027, with early adoption permitted. The Company is currently evaluating the impact of adopting ASU 2024-03. Management does not believe that any recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s financial statements.

Note 3 — Initial Public Offering On April 16, 2026, the Company consummated its initial public offering of <span id="xdx_90E_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260403__20260416__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_zddigP9j3xil" title="Sale of units in initial public offering">10,000,000 units at a price of $10.00 per unit, generating gross proceeds of $<span id="xdx_901_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_pp0d_c20260403__20260416__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_zgHdfFovkhO6" title="Sale of units in initial public offering aggragate amount">100,000,000. Each unit consists of one ordinary share and one right. Each right entitles the holder to receive one-fourth (1/4) of one ordinary share upon the consummation of a Business Combination. The Company will not issue fractional shares. On April 17, 2026, the underwriters exercised their over-allotment option in full to purchase <span id="xdx_908_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260403__20260417__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_z5NtSN6PwNkc" title="Sale of units in initial public offering">1,500,000 additional units at a price of $10.00 per unit, generating additional gross proceeds of $<span id="xdx_902_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_pp0d_c20260403__20260417__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_zl0s2xB4enyc" title="Sale of units in initial public offering aggragate amount">15,000,000. The over-allotment closed on April 21, 2026. As a result, the Company issued an aggregate of 11,500,000 public units in the IPO and over-allotment, generating aggregate gross proceeds of $115,000,000.

10000000

10.00

100000000

1500000

10.00

15000000

11500000 115000000 Note 4 — Private Placement Simultaneously with the closing of the IPO on April 16, 2026, the Sponsor purchased an aggregate of <span id="xdx_904_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260403__20260416__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zNhR1SzoxOn6" title="Sale of units in initial public offering">270,000 private placement units at a price of $10.00 per unit, for an aggregate purchase price of $<span id="xdx_905_ecustom--SaleOfStockConsiderationReceivedOnTransactions_pp0d_c20260403__20260416__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zyUp21mFT9Fb" title="Sale of units in initial public offering aggragate amount">2,700,000. On April 21, 2026, simultaneously with the closing of the underwriters’ over-allotment option, the Sponsor purchased an additional <span id="xdx_906_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260403__20260421__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_zmiBgFRzsLX9" title="Sale of units in initial public offering">15,000 private placement units at a price of $10.00 per unit, generating additional gross proceeds of $<span id="xdx_905_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_pp0d_c20260403__20260421__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_zK7Wz58fYc3l" title="Sale of units in initial public offering aggragate amount">150,000. As a result, the Sponsor purchased an aggregate of <span id="xdx_903_ecustom--AggregateShares_iI_c20260421__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--RelatedPartyTransactionAxis__custom--SponsorMember_zjF6IDwbMTh4" title="Aggregate shares">285,000 private placement units for aggregate gross proceeds of $2,850,000. The purchase price of the 270,000 private placement units sold on April 16, 2026 was received in cash. The $150,000 purchase price of the 15,000 private placement units issued on April 21, 2026 was paid into the Trust Account by the Company on April 17, 2026 on behalf of the Sponsor in order to complete the funding of the Trust Account at $10.05 per public unit for the over-allotment units, and had not been reimbursed by the Sponsor as of July 31, 2026. The Company has recorded the amount as a subscription receivable from the Sponsor, presented as a deduction from shareholders’ equity. As of the date these financial statements were issued, the amount had not been received. Each private placement unit consists of one ordinary share and one right. Each right entitles the holder to receive one-fourth (1/4) of one ordinary share upon the consummation of a Business Combination. The private placement units are identical to the public units sold in the IPO, except with respect to certain registration rights and transfer restrictions. If the Company does not complete a Business Combination within the Combination Period, the private placement units and all underlying securities will expire worthless. The private placement units and all underlying securities will not be transferable, assignable or salable until the completion of a Business Combination, subject to certain exceptions.

270000

10.00

2700000

15000

10.00

150000

285000 2850000

270000

150000

15000

Note 5 — Related Party Transactions Founder Shares On August 25, 2025, the Company entered into a subscription agreement with the Sponsor for the purchase of 2,415,000 ordinary shares for an aggregate purchase price of $25,000. In connection with the upsizing of the IPO, in February 2026, the Sponsor acquired an additional 1,610,000 ordinary shares for nominal consideration, resulting in an aggregate of 4,025,000 Founder Shares outstanding prior to the IPO, or approximately $0.0062 per ordinary share. In connection with the IPO, up to <span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_c20260201__20260731__us-gaap--RelatedPartyTransactionAxis__custom--FounderSharesMember_z2pLotB45NP8" title="Shares were subject to forfeiture">525,000 Founder Shares were subject to forfeiture to the extent that the underwriters’ over-allotment option was not exercised in full. On April 17, 2026, the underwriters exercised the over-allotment option in full, and the over-allotment closed on April 21, 2026. Accordingly, as of July 31, 2026, no Founder Shares were subject to forfeiture. The Initial Shareholders have agreed, subject to certain limited exceptions, not to transfer, assign or sell any Founder Shares until the earlier of: (i) six months after the completion of the Company’s initial Business Combination, or (ii) the date on which the Company completes a liquidation, merger, share exchange or other similar transaction after its initial Business Combination that results in all public shareholders having the right to exchange their ordinary shares for cash, securities or other property. The Initial Shareholders have also agreed not to transfer any ownership interest in the private placement units, except to permitted transferees, until at least 30 days following the completion of the initial Business Combination. Advance — Related Party Prior to the closing of the IPO, the Company provided $85,000 to the Sponsor for the purchase of Directors and Officers Liability insurance. During the three months ended July 31, 2026, the Company advanced a further $100,000 to the Sponsor and the Sponsor purchased, on the Company’s behalf, a two-year Directors and Officers Liability insurance policy with a premium of $185,000, which the Company recorded as prepaid insurance and is amortizing over the policy term. As of July 31, 2026, no balance related to the Directors and Officers Liability insurance remained outstanding in Advance – Related Party. Promissory Note — Related Party On August 25, 2025, December 7, 2025, and March 4, 2026, the Sponsor agreed to loan the Company up to an aggregate amount of $200,000, $500,000 and $100,000, respectively, through three promissory notes, to be used, in part, for transaction costs incurred in connection with the IPO. The promissory notes are unsecured, interest-free and due on the date on which the Company closes the IPO. The total outstanding balance of $565,000 under the promissory notes were repaid upon the closing of the IPO out of the offering proceeds not held in the Trust Account on April 16, 2026. Subscription Receivable — Sponsor As described in Note 4, the Company paid the $150,000 purchase price of the 15,000 private placement units issued to the Sponsor on April 21, 2026 into the Trust Account on the Sponsor’s behalf. As of July 31, 2026 and January 31, 2026, the subscription receivable from the Sponsor was $150,000 and $0, respectively, and is presented as a deduction from shareholders’ equity. As of the date these financial statements were issued, the amount had not been received from the Sponsor. Working Capital Loans In order to finance transaction costs in connection with an intended initial Business Combination, the Sponsor, the Company’s officers and directors, or their affiliates or designees may, but are not obligated to, loan the Company funds from time to time. If the Company completes its initial Business Combination, it would repay such loaned amounts. If the initial Business Combination does not close, the Company may use a portion of the working capital held outside the Trust Account to repay such amounts, but no proceeds from the Trust Account would be used for such repayment. Up to $1,500,000 of such working capital loans may be convertible into private placement units at a price of $10.00 per unit, at the option of the lender, upon consummation of the initial Business Combination. The units would be identical to the private placement units. As of July 31, 2026 and January 31, 2026, the Company had no borrowings under the Working Capital Loans. Administrative Services Agreement The Company entered into an Administrative Services Agreement with the Sponsor, pursuant to which, commencing on the effective date of the registration statement of the initial public offering through the earlier of the consummation by the Company of an initial business combination or the Company’s liquidation, the Company shall pay the Sponsor a total of $15,000 per month for office space and administrative and support services. The Company recorded $45,000 and $60,000 of related party administrative fees for the three and six months ended July 31, 2026, respectively. The amount due and recorded in due to related party-administration as of July 31, 2026 and January 31, 2026 was $0 and $0, respectively. As of July 31, 2026 and January 31, 2026, the Company had prepaid administrative service fees of $30,000 and $0, respectively.

2415000

25000

1610000 4025000

0.0062

525000

85000 100000

185000

200000

500000

100000 565000

150000

15000

150000

1500000

10.00

15000

45000

60000

0 0

30000

Note 6 — Commitments and Contingencies Risks and Uncertainties Various social and political circumstances in the U.S. and around the world, including rising trade tensions between the U.S. and China and the ongoing Russia/Ukraine and Hamas/Israel conflicts, may contribute to increased market volatility and economic uncertainty. These conditions could materially and adversely affect the Company’s ability to consummate a Business Combination, the availability and terms of equity or debt financing, or the operations of a target business with which the Company ultimately consummates a Business Combination. The specific impact of these matters on the Company’s financial position, results of operations, liquidity or ability to complete a Business Combination is not currently determinable. The financial statements do not include any adjustments that might result from the outcome of these uncertainties. Registration Rights The holders of the Founder Shares, Private Units, and securities that may be issued upon conversion of working capital loans or extension loans are entitled to registration rights pursuant to the registration rights agreement entered into in connection with the IPO. The holders of a majority of these securities are entitled to make demands that the Company register such securities, and the Company will bear the expenses incurred in connection with the filing of any such registration statements. Underwriting Agreement The Company has granted Polaris Advisory Partners (“PAP”), the representative of the underwriters, a 45-day option from the date of the registration statement to purchase up to <span id="xdx_900_ecustom--NumberOfAdditionalUnitsToCoverOverallotments_c20260201__20260731__us-gaap--TransactionTypeAxis__custom--UnderwritingAgreementMember_zqEIIIgA5tql" title="Number of additional units to cover overallotments">1,500,000 additional Units to cover over-allotments, if any, at the IPO price less the underwriting discounts and commissions. On April 17, 2026, the underwriter exercised its over-allotment option in full, and the over-allotment option closed on April 21, 2026. The underwriters are entitled to a cash underwriting discount of $575,000 ($<span id="xdx_909_eus-gaap--PaymentsForUnderwritingExpense_c20260201__20260731__us-gaap--TransactionTypeAxis__custom--UnderwritingAgreementMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_zXQybyhHR9q6" title="Cash underwriting discount">500,000 in connection with the IPO and $<span id="xdx_904_eus-gaap--PaymentsForUnderwritingExpense_c20260201__20260731__us-gaap--TransactionTypeAxis__custom--UnderwritingAgreementMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_zvhRoLmttuwi" title="Cash underwriting discount">75,000 in connection with the over-allotment option), which was paid upon closing. In addition, the underwriters are entitled to receive 230,000 ordinary shares (the “Representative Shares”) as underwriting compensation in lieu of any deferred underwriting fee. In addition, the Company incurred underwriting-related fees of $125,000 payable to Kingswood Capital Partners, LLC, the parent company of Polaris Advisory Partners, in connection with the IPO, which were recorded as an offering cost during the quarter ended July 31, 2026. Finder’s Agreement On April 14, 2026, the Company entered into a finder’s engagement agreement with Wealthwise Solutions Ltd. in connection with the identification and introduction of potential target businesses for a possible business combination transaction. Pursuant to the agreement, upon the closing of a transaction, the Company shall cause the Sponsor to pay the Finder a cash success fee of $1,500,000. The Company shall also issue, or cause the applicable post-closing public company to issue, 6,000,000 ordinary shares to the Finder upon the closing of a transaction, provided that the applicable target company has a pre-money equity valuation of at least $<span id="xdx_90D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets_iI_c20260414_zcvcwIiL1aa6" title="Business combination expenses">500,000,000. As of July 31, 2026, no transaction had closed. Accordingly, no expense or liability related to the finder’s success fees was recorded as of July 31, 2026. Right of First Refusal The Company has granted PAP a right of first refusal for a period commencing from the consummation of the IPO until the earlier of (i) 10 months after the consummation of the initial business combination (or the liquidation of the Trust Account in the event that the Company fails to consummate its initial business combination within the prescribed time period) or (ii) 36 months after the consummation of the IPO in accordance with FINRA Rule 5110(g)(6)(A) to act as lead financial advisor, capital markets advisor, underwriter and/or private placement agent in connection with any initial business combination or in connection with any financing that occurs between the closing of the IPO and the date that is the earlier of (i) 10 months after the closing of the initial business combination or (ii) 36 months after the consummation of the IPO.

1500000

575000

500000

75000

230000

125000

1500000

6000000

500000000

Note 7 — Shareholders’ Equity Ordinary shares — The Company is authorized to issue up to 500,000,000 ordinary shares, par value $0.0001 per share. Holders of ordinary shares are entitled to one vote for each share held on all matters to be voted on by shareholders, except as required by law. On January 9, 2026, the Company and the Sponsor entered into the First Amendment to the Subscription Agreement, pursuant to which the number of ordinary shares subscribed for by the Sponsor was increased to 4,025,000 ordinary shares for the same aggregate purchase price of $25,000, or approximately $0.0062 per ordinary share. In connection with the IPO and full exercise of the underwriters’ over-allotment option, the Company issued 285,000 private placement shares as part of the private placement units and 230,000 representative shares to the underwriters. As of July 31, 2026, the Company had 4,540,000 non-redeemable ordinary shares issued and outstanding, excluding 11,500,000 ordinary shares subject to possible redemption. The 15,000 private placement units issued to the Sponsor on April 21, 2026 were issued for consideration of $150,000 that had not been received as of July 31, 2026 and the related subscription receivable is presented as a deduction from shareholders’ equity (see Notes 4 and 5). Rights — Each public unit and private placement unit includes one right. Each right entitles the holder to receive one-fourth (1/4) of one ordinary share upon consummation of a Business Combination. No fractional shares will be issued upon conversion of the rights. No additional consideration will be required to be paid by a holder of rights in order to receive ordinary shares upon consummation of a Business Combination, as the consideration related thereto was included in the unit purchase price. As of July 31, 2026, there were 11,785,000 rights outstanding, consisting of 11,500,000 public rights and 285,000 private rights. If the Company is unable to complete a Business Combination within the Combination Period and the Company liquidates, holders of rights will not receive any funds from the Trust Account with respect to such rights, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with respect to such rights. Accordingly, the rights may expire worthless.

500000000

0.0001

4025000

25000

285000

230000

4540000

11500000

15000

150000

11785000

11500000 285000

Note 8 — Segment Information ASC Topic 280, “Segment Reporting,” establishes standards for companies to report in their financial statements information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker, or group, in deciding how to allocate resources and assess performance. The Company has adopted the guidance in ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, in the accompanying financial statements. The Company’s chief operating decision maker has been identified as the Chairwoman, Chief Executive Officer and Chief Financial Officer (“CODM”), who reviews the assets, operating results and financial metrics for the Company as a whole to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that the Company only has one operating and reportable segment. The CODM reviews the position of total assets available to assess if the Company has sufficient resources available to discharge its liabilities. When evaluating the Company’s performance and making key decisions regarding resource allocation the CODM reviews several key metrics, which include the following: <table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zNi5oJLiXKmg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Segment Information (Details)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: center; vertical-align: bottom">Schedule of Segment reporting</td> <td style="font: 10pt Times New Roman; text-align: center; vertical-align: bottom"> </td> <td colspan="2" style="font: 10pt Times New Roman; vertical-align: bottom; text-align: center"> </td> <td style="font: 10pt Times New Roman; text-align: center; vertical-align: bottom"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: center; padding-bottom: 0.5pt; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman; text-align: center; padding-bottom: 0.5pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; vertical-align: bottom; text-align: center">For the Six Months Ended July 31, 2026</td> <td style="font: 10pt Times New Roman; text-align: center; padding-bottom: 0.5pt; vertical-align: bottom"> </td> </tr> <tr style="background-color: rgb(204,238,255); vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Formation and operating costs</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left">$</td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right">528,329</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> </tr> <tr style="background-color: White; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Interest earned on investments held in Trust Account</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left">$</td> <td style="font: 10pt Times New Roman; text-align: right">1,189,068</td> <td style="font: 10pt Times New Roman; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Six Months Ended July 31, 2026</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in; width: 88%; vertical-align: top">Cash</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 9%; text-align: right">242,332</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Investments held in Trust Account</td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right">116,764,068</td> <td style="text-align: left"> </td></tr> </table> The key measure of segment profit or loss reviewed by our CODM is formation and operating costs. Formation and operating costs include accounting expenses, printing expenses, and regulatory filing fees, none of which are deemed to be significant segment expenses, and are reviewed in aggregate to ensure alignment with budget and contractual obligations. These expenses are monitored to manage and forecast cash available to complete a business combination within the required period.

<table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zNi5oJLiXKmg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Segment Information (Details)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: center; vertical-align: bottom">Schedule of Segment reporting</td> <td style="font: 10pt Times New Roman; text-align: center; vertical-align: bottom"> </td> <td colspan="2" style="font: 10pt Times New Roman; vertical-align: bottom; text-align: center"> </td> <td style="font: 10pt Times New Roman; text-align: center; vertical-align: bottom"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: center; padding-bottom: 0.5pt; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman; text-align: center; padding-bottom: 0.5pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; vertical-align: bottom; text-align: center">For the Six Months Ended July 31, 2026</td> <td style="font: 10pt Times New Roman; text-align: center; padding-bottom: 0.5pt; vertical-align: bottom"> </td> </tr> <tr style="background-color: rgb(204,238,255); vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Formation and operating costs</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left">$</td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right">528,329</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> </tr> <tr style="background-color: White; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Interest earned on investments held in Trust Account</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left">$</td> <td style="font: 10pt Times New Roman; text-align: right">1,189,068</td> <td style="font: 10pt Times New Roman; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Six Months Ended July 31, 2026</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in; width: 88%; vertical-align: top">Cash</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 9%; text-align: right">242,332</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Investments held in Trust Account</td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right">116,764,068</td> <td style="text-align: left"> </td></tr> </table>

528329

1189068

242332

116764068

Note 9 — Subsequent Events The Company evaluated subsequent events and transactions that occurred after the balance sheet date through the date when these financial statements were issued. Based on this review, the Company identified the following subsequent event requiring disclosure. On August 12, 2026, the Company filed a registration statement on Form F-4 with the SEC in connection with the proposed business combination with Robseek, as described in Note 1. The Form F-4 has not yet been declared effective.

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