v3.26.3
Significant Accounting Policies (Tables)
9 Months Ended
Aug. 31, 2026
Significant Accounting Policies [Abstract]  
Schedule of Ordinary Shares Subject to Possible Redemption As of August 31, 2026, the ordinary shares subject to possible redemption reflected in the unaudited consolidated balance sheets are reconciled in the following table:

 

Gross proceeds   $ 230,000,000  
Less:        
Proceeds allocated to Public Rights     (3,404,000 )
Allocated value of transaction costs to ordinary shares subject to possible redemption     (15,344,116 )
Plus:        
Remeasurement of carrying value to redemption value     24,393,931  
Ordinary shares subject to possible redemption, August 31, 2026   $ 235,645,815  
Schedule of Basic and Diluted Net Income (Loss) Per Ordinary Share

The following table reflects the calculation of basic and diluted net income(loss) per ordinary share (in dollars, except per share amounts):

 

    For the Three Months Ended August 31,     For the Nine Months Ended August 31,  
    2026     2025     2026     2025  
    Redeemable     Non-redeemable     Redeemable     Non-redeemable     Redeemable     Non-redeemable     Redeemable     Non-redeemable  
Basic net income (loss) per ordinary share                                                                
Numerator:                                                                
Allocation of net income (loss)   $ 1,471,599     $ 404,370     $ —     $ (71,471 )   $ 3,516,067     $ 1,019,898     $ —     $ (167,328 )
Denominator:                                                                
Basic weighted-average shares outstanding     23,000,000       6,320,000       —       5,000,000       21,489,051       6,233,285       —       5,000,000  
Basic net income (loss) per ordinary share   $ 0.06     $ 0.06     $ —     $ (0.01 )   $ 0.16     $ 0.16     $ —     $ (0.03 )

 

    For the Three Months Ended August 31,     For the Nine Months Ended August 31,  
    2026     2025     2026     2025  
    Redeemable     Non-redeemable     Redeemable     Non-redeemable     Redeemable     Non-redeemable     Redeemable     Non-redeemable  
Diluted net income (loss) per ordinary share                                                                
Numerator:                                                                
Allocation of net income (loss)   $ 1,471,599     $ 404,370     $ —     $ (71,471 )   $ 3,509,829     $ 1,026,136     $ —     $ (167,328 )
Denominator:                                                                
Diluted weighted-average shares outstanding     23,000,000       6,320,000       —       5,000,000       21,489,051       6,282,555       —       5,000,000  
Diluted net income (loss) per ordinary share   $ 0.06     $ 0.06     $ —     $ (0.01 )   $ 0.16     $ 0.16     $ —     $ (0.03 )