v3.26.3
Significant Accounting Policies (Tables)
6 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]  
Schedule of Class A Ordinary Shares Subject to Possible Redemption As of June 30, 2026, the Class A Ordinary Shares subject to possible redemption reflected in the condensed consolidated balance sheets are reconciled in the following table:

Gross proceeds

 

$

230,000,000

 

Less:

 

 

 

 

Proceeds allocated to Public Warrants

 

 

(1,993,333

)

Class A Ordinary Shares subject to possible redemption, issuance cost

 

 

(4,942,724

)

Plus:

 

 

 

 

Accretion of carrying value to redemption value

 

 

7,988,744

 

Class A Ordinary Shares subject to possible redemption, March 31, 2026

 

$

231,052,687

 

Plus:

 

 

 

 

Accretion of carrying value to redemption value

 

 

2,045,145

 

Class A Ordinary Shares subject to possible redemption, June 30, 2026

 

$

233,097,832

 

Schedule of Basic and Diluted Net Income (Loss) Per Ordinary Share

The following tables reflect the calculation of basic and diluted net income (loss) per ordinary share:

 

For the Three Months Ended
June 30, 2026

 

For the Six Months Ended
June 30, 2026

 

For the Period from
April 3, 2025 (inception)
through June 30, 2025

   

Class A
Redeemable

 

Class A and B
Non-Redeemable

 

Class A
Redeemable

 

Class A and B
Non-Redeemable

 

Class A
Redeemable

 

Class A and B
Non-Redeemable

Basic net income (loss) per share:

 

 

   

 

   

 

   

 

   

 

   

 

 

 

Numerator:

 

 

   

 

   

 

   

 

   

 

   

 

 

 

Allocation of net income (loss)

 

$

276,296

 

$

89,511

 

$

864,762

 

$

354,297

 

$

—

 

$

(4,644

)

Denominator:

 

 

   

 

   

 

   

 

   

 

   

 

 

 

Weighted-average shares outstanding

 

 

23,665,000

 

 

7,666,667

 

 

18,143,167

 

 

7,433,334

 

 

—

 

 

6,666,667

 

Basic income (loss) per share

 

$

0.01

 

$

0.01

 

$

0.05

 

$

0.05

 

$

—

 

$

(0.00

)

 

For the Three Months Ended
June 30, 2026

 

For the Six Months Ended
June 30, 2026

 

For the Period from
April 3, 2025 (inception)
through June 30, 2025

   

Class A
Redeemable

 

Class A and B
Non-Redeemable

 

Class A
Redeemable

 

Class A and B
Non-Redeemable

 

Class A
Redeemable

 

Class A and B
Non-Redeemable

Diluted net income (loss) per share:

 

 

   

 

   

 

   

 

   

 

   

 

 

 

Numerator:

 

 

   

 

   

 

   

 

   

 

   

 

 

 

Allocation of net income (loss)

 

$

276,296

 

$

89,511

 

$

856,944

 

$

362,115

 

$

—

 

$

(4,644

)

Denominator:

 

 

   

 

   

 

   

 

   

 

   

 

 

 

Weighted-average shares outstanding

 

 

23,665,000

 

 

7,666,667

 

 

18,143,167

 

 

7,666,667

 

 

—

 

 

6,666,667

 

Diluted income (loss) per share

 

$

0.01

 

$

0.01

 

$

0.05

 

$

0.05

 

$

—

 

$

(0.00

)