v3.26.3
Summary of Significant Accounting Policies (Tables)
 6 Months Ended 12 Months Ended
Jun. 30, 2026
Dec. 31, 2025
Summary of Significant Accounting Policies [Abstract]    
Schedule of Reconciliation of Shares Subject to Possible Redemption As of June 30, 2026 and December 31, 2025, the Class A ordinary shares subject to possible redemption reflected in the condensed balance sheets are reconciled in the following table:

Gross proceeds

  

$

230,000,000

 

Less:

  

 

  

 

Proceeds allocated to Public Warrants

  

 

(4,830,000

)

Public Shares issuance costs

  

 

(14,023,535

)

Plus:

  

 

  

 

Accretion of carrying value to redemption value

  

 

24,449,777

 

Class A ordinary shares subject to possible redemption, December 31, 2025

  

$

231,467,889

 

Plus:

  

 

  

 

Accretion of carrying value to redemption value

  

 

2,008,654

 

Class A ordinary shares subject to possible redemption, March 31, 2026

  

$

233,476,543

 

Plus:

  

 

  

 

Accretion of carrying value to redemption value

  

 

2,119,699

 

Class A ordinary shares subject to possible redemption, June 30, 2026

  

$

235,596,242

 
As of December 31, 2025, the Class A ordinary shares subject to possible redemption reflected in the balance sheet are reconciled in the following table:

Gross proceeds

  

$

230,000,000

 

Less:

  

 

  

 

Proceeds allocated to Public Warrants

  

 

(4,830,000

)

Public Shares issuance costs

  

 

(14,023,535

)

Plus:

  

 

  

 

Remeasurement of carrying value to redemption value

  

 

20,321,424

 

Class A ordinary shares subject to possible redemption, December 31, 2025

  

$

231,467,889

 
Schedule of Calculation of Basic and Diluted Net Income Per Ordinary Shares

The following tables reflect the calculation of basic and diluted net income per Ordinary Share:

 

For the
Three Months
Ended
June 30, 2026

  

For the
Six Months
Ended
June 30, 2026

Basic and diluted net income per ordinary share

  

Class A

  

Class B

  

Class A

  

Class B

Basic and diluted net income per Ordinary Share

  

 

    

 

    

 

    

 

  

Numerator:

  

 

    

 

    

 

    

 

  

Allocation of net income

  

$

632,835

  

$

205,060

  

$

1,943,168

  

$

629,655

Denominator:

  

 

    

 

    

 

    

 

  

Basic and diluted weighted average Ordinary Shares outstanding

  

 

23,660,000

  

 

7,666,667

  

 

23,660,000

  

 

7,666,667

Basic and diluted net income per Ordinary Share

  

$

0.03

  

$

0.03

  

$

0.08

  

$

0.08

The following tables reflect the calculation of basic and diluted net loss per Ordinary Share:

 

For the Period from
July 24, 2025
(Inception) Through
December 31, 2025

Basic net income per ordinary share

  

Class A

  

Class B

Basic net income per ordinary share

  

 

    

 

  

Numerator:

  

 

    

 

  

Allocation of net income, as adjusted

  

$

114,136

  

$

93,542

Denominator:

  

 

    

 

  

Basic weighted average ordinary shares outstanding

  

 

8,576,750

  

 

7,029,167

Basic net income per ordinary share

  

$

0.01

  

$

0.01
 

For the Period from
July 24, 2025
(Inception) Through
December 31, 2025

Diluted net income per ordinary share

  

Class A

  

Class B

Diluted net income per ordinary share

  

 

    

 

  

Numerator:

  

 

    

 

  

Allocation of net income, as adjusted

  

$

112,648

  

$

95,030

Denominator:

  

 

    

 

  

Diluted weighted average ordinary shares outstanding

  

 

8,576,750

  

 

7,235,417

Diluted income per ordinary share

  

$

0.01

  

$

0.01