SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
|
12 Months Ended |
Dec. 31, 2025 |
|---|
| Accounting Policies [Abstract] |
|
| Schedule of Financial Statements |
| Schedule of Financial Statements |
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Balance
sheet as of November 24, 2025 (audited) |
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As
Previously
Reported |
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|
Adjustment |
|
|
As
Revised |
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| |
|
Class
A common stock subject to possible redemption |
|
$ |
207,000,000 |
|
|
$ |
- |
|
|
$ |
207,000,000 |
|
| |
|
Class
A & B Ordinary Shares |
|
|
849 |
|
|
|
- |
|
|
|
849 |
|
| |
|
Additional
paid-in capital |
|
$ |
(7,559,118 |
) |
|
$ |
7,559,118 |
|
|
$ |
- |
|
| |
|
Accumulated
earnings (deficit) |
|
$ |
(20,338 |
) |
|
$ |
(7,559,118 |
) |
|
$ |
(7,579,456 |
) |
| |
|
Total
Temporary and Permanent Equity |
|
$ |
199,421,393 |
|
|
$ |
- |
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|
$ |
199,421,393 |
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|
Balance
sheet as of December 31, 2025 (audited) |
|
As
Previously
Reported |
|
|
Adjustment |
|
|
As
Revised |
|
| |
|
Class
A common stock subject to possible redemption |
|
$ |
207,000,000 |
|
|
$ |
786,276 |
|
|
$ |
207,786,276 |
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| |
|
Class
A & B Ordinary Shares |
|
|
849 |
|
|
|
- |
|
|
|
849 |
|
| |
|
Additional
paid-in capital |
|
$ |
(7,433,994 |
) |
|
$ |
7,433,994 |
|
|
$ |
- |
|
| |
|
Accumulated
earnings (deficit) |
|
$ |
652,922 |
|
|
$ |
(8,220,269 |
) |
|
$ |
(7,567,347 |
) |
| |
|
Total
Temporary and Permanent Equity |
|
$ |
200,219,777 |
|
|
$ |
- |
|
|
$ |
200,219,777 |
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| Schedule of Fair Value of Public Rights |
| Schedule of Fair Value of Public Rights |
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December
31, 2025 |
|
As
Previously
Reported |
|
|
Adjustment |
|
|
As
Revision |
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| |
|
Traded
unit price |
|
|
10.02 |
|
|
|
- |
|
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|
Expected
term to De-SPAC (Years) |
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|
2.00 |
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- |
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Probability
of De-SPAC and instrument-specific market adjustment |
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|
17.0 |
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|
- |
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Risk-free
rate (continuous) |
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|
3.64 |
% |
|
|
(0.18 |
%) |
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|
3.46 |
% |
| |
|
Fair
value of a right |
|
|
363,064 |
|
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|
3,267,563 |
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|
3,630,627 |
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The above summarizes
the impact to the balance sheets for the relevant periods. |
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|
| Schedule of class A ordinary shares subject to possible redemption reflected in the balance sheet |
| Schedule of class A ordinary shares subject to possible redemption reflected in the balance sheet |
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|
| Gross proceeds |
|
$ |
207,000,000 |
|
| Less: |
|
|
|
|
| Proceeds allocated to Public Rights |
|
|
(3,630,627 |
) |
| Class A ordinary shares issuance cost |
|
|
(13,598,144 |
) |
| Plus: |
|
|
|
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| Remeasurement of carrying value to redemption value |
|
|
17,228,771 |
|
| Class A Ordinary Shares subject to possible redemption, November 24, 2025 |
|
|
207,000,000 |
|
| Plus: |
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|
|
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| Remeasurement of carrying value to redemption value |
|
|
786,276 |
|
| Class A Ordinary Shares subject to possible redemption, December 31, 2025 |
|
$ |
207,786,276 |
|
|
| Schedule of net income loss per ordinary share |
| Schedule of net income loss per ordinary share |
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For
the
Period from
May 22, 2025
(inception) to
December 31,
2025 |
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|
Class A |
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|
Class A and Class B |
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|
Ordinary shares
(Subject to Redemption) |
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|
Ordinary shares
(Not Subject to Redemption) |
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| Basic and diluted net income per ordinary share |
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| Numerator: |
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| Allocation of net income, as adjusted |
|
$ |
786,276 |
|
|
$ |
(133,353 |
) |
| |
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| Denominator: |
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| Basic and diluted weighted average ordinary shares outstanding |
|
|
3,434,529 |
|
|
|
7,985,167 |
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| Basic and diluted net income per ordinary share |
|
$ |
0.23 |
|
|
$ |
(0.02 |
) |
|