v3.26.3
Summary of Significant Accounting Policies (Table)
6 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]  
Schedule of earnings per share, basic and diluted

Schedule of earnings per share, basic and diluted

 

 

 

 

 

 

 

 

 

 

 

 

 

 

For the
Three Months Ended June 30,
2026

 

 

For the
Six Months Ended June 30,
2026

 

 

For the
Period from
June 18, 2025
(inception)
through June 30, 2025

 

 

Class A

 

 

Class B

 

 

Class A

 

 

Class B

 

 

Class A

 

 

Class B

 

Basic net income (loss) per
   ordinary share

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Numerator:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Allocation of net income (loss)

 

$

523,080

 

 

$

164,374

 

 

$

959,793

 

 

$

376,009

 

 

$

—

 

 

$

(28,197

)

Denominator

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Basic weighted average ordinary
   shares outstanding

 

 

18,297,994

 

 

 

5,750,000

 

 

 

14,254,238

 

 

 

5,584,254

 

 

 

—

 

 

 

5,000,000

 

Basic net income (loss) per
   ordinary share

 

$

0.03

 

 

$

0.03

 

 

$

0.07

 

 

$

0.07

 

 

$

—

 

 

$

(0.01

)

 

 

For the
Three Months Ended June 30,
2026

 

 

For the
Six Months Ended June 30,
2026

 

 

For the
Period from
June 18, 2025
(inception)
through June 30, 2025

 

 

Class A

 

 

Class B

 

 

Class A

 

 

Class B

 

 

Class A

 

 

Class B

 

Diluted net income (loss) per
   ordinary share

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Numerator:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Allocation of net income (loss)

 

$

523,080

 

 

$

164,374

 

 

$

951,840

 

 

$

383,962

 

 

$

—

 

 

$

—

 

Denominator

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Diluted weighted average ordinary
   shares outstanding

 

 

18,297,994

 

 

 

5,750,000

 

 

 

14,254,238

 

 

 

5,750,000

 

 

 

—

 

 

 

—

 

Diluted net income (loss) per
   ordinary share

 

$

0.03

 

 

$

0.03

 

 

$

0.07

 

 

$

0.07

 

 

$

—

 

 

$

—

 

Schedule of redemption reflected in the balance sheet reconciled

Gross proceeds

 

$

172,500,000

 

Less:

 

 

 

Proceeds allocated to Public Warrants

 

 

(974,625

)

Proceeds allocated to Public Rights

 

 

(4,398,750

)

Public Shares issuance costs

 

 

(13,821,755

)

Plus:

 

 

 

Accretion of carrying value to redemption value

 

 

20,055,836

 

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

 

$

173,360,706

 

Plus:

 

 

 

Accretion of carrying value to redemption value

 

 

1,535,419

 

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

 

$

174,896,125