SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

11 Months Ended

Jun. 30, 2026

Dec. 31, 2025

Accounting Policies [Abstract]

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

The following tables presents a reconciliation of the numerator and denominator used to compute basic and diluted net income (loss) per Ordinary Share for each class of Ordinary Shares for the three months ended June 30, 2026:

		For the Three Months Ended June 30,
		2026
Net income		$	940,441
Less: Remeasurement of Class A Ordinary Shares to redemption value			(1,836,231	)
Net loss including accretion of Class A Ordinary Shares to redemption value		$	(895,790	)

		For the Three Months Ended
		June 30, 2026
		Non-redeemable Class A and				Redeemable
		Class B				Class A
		Ordinary Shares				Ordinary Shares
Total number of Ordinary Shares			7,837,163				20,125,000
Ownership percentage			28	%			72	%

Net income allocated by class		$	263,584			$	676,857

Less: Remeasurement of Class A Ordinary Shares to redemption value based on ownership percentage			(514,654	)			(1,321,577	)
Plus: Accretion applicable to remeasurement of redeemable Class A Ordinary Shares to redemption value			—				1,836,231
Total (loss) income based on ownership percentage		$	(251,070	)		$	1,191,511

Weighted average Ordinary Shares outstanding			7,837,163				20,125,000
Basic and diluted net (loss) income per Ordinary Share		$	(0.03	)		$	0.06

		For the Six Months Ended June 30,
		2026
Net income		$	2,054,605
Less: Remeasurement of Class A Ordinary Shares to redemption value			(3,644,428	)
Net loss including accretion of Class A Ordinary Shares to redemption value		$	(1,589,823	)

		For the Six Months Ended
		June 30, 2026
		Non-redeemable Class A and				Redeemable
		Class B				Class A
		Ordinary Shares				Ordinary Shares
Total number of Ordinary Shares			7,837,163				20,125,000
Ownership percentage			28	%			72	%

Net income allocated by class		$	575,859			$	1,478,746

Less: Remeasurement of Class A Ordinary Shares to redemption value based on ownership percentage			(1,021,451	)			(2,622,977	)
Plus: Accretion applicable to remeasurement of redeemable Class A Ordinary Shares to redemption value			—				3,644,427
Total (loss) income based on ownership percentage		$	(445,592	)		$	2,500,196

Weighted average Ordinary Shares outstanding			7,837,163				20,125,000
Basic and diluted net (loss) income per Ordinary Share		$	(0.06	)		$	0.12

		For the Three Months Ended
		June 30, 2025
Net income		$	245,414
Less: Remeasurement of Class A Ordinary Shares to redemption value			(17,945,104	)
Net loss including accretion of Class A Ordinary Shares to redemption value		$	(17,699,690	)

		For the Three Months Ended
		June 30, 2025
		Non-redeemable Class A and				Redeemable shares
		Class B				Class A
		Ordinary shares				Ordinary shares
Total number of Ordinary Shares			7,837,163				20,125,000
Ownership percentage			28	%			72	%

Net income allocated by class		$	21,767			$	223,647

Less: Remeasurement of Class A Ordinary Shares to redemption value based on ownership percentage			(5,029,608	)			(12,915,496	)
Plus: Accretion applicable to remeasurement of redeemable Class A Ordinary Shares to redemption value			—				17,945,104
Total (loss) income based on ownership percentage		$	(5,007,841	)		$	5,253,255

Weighted average Ordinary Shares outstanding			6,610,815				3,096,154
Basic and diluted net (loss) income per Ordinary Share		$	(0.76	)		$	1.70

		For the Period from February 10, 2025 (inception) through
		June 30, 2025
Net income		$	183,628
Less: Remeasurement of Class A Ordinary Shares to redemption value			(17,945,104	)
Net loss including accretion of Class A Ordinary Shares to redemption value		$	(17,761,476	)

		For the Period from February 10, 2025 (inception) through
		June 30, 2025
		Non-redeemable Class A and				Redeemable shares
		Class B				Class A
		Ordinary shares				Ordinary shares
Total number of Ordinary Shares			7,837,163				20,125,000
Ownership percentage			28	%			72	%

Net (loss) income allocated by class		$	(40,020	)		$	223,648

Less: Remeasurement of Class A Ordinary Shares to redemption value based on ownership percentage			(5,029,608	)			(12,915,496	)
Plus: Accretion applicable to remeasurement of redeemable Class A Ordinary Shares to redemption value			—				17,945,104
Total (loss) income based on ownership percentage		$	(5,069,628	)		$	5,253,256

Weighted average Ordinary Shares outstanding			6,415,464				1,998,227
Basic and diluted net (loss) income per Ordinary Share		$	(0.79	)		$	2.63

The following table presents a reconciliation of the numerator and denominator used to compute basic and diluted net income (loss) per Ordinary Share for each class of Ordinary Shares for the period from February 10, 2025 (inception) through December 31, 2025:

		For the Period from February 10, 2025 (inception) through
		December 31, 2025
Net income		$	2,531,400
Less: Remeasurement of Class A Ordinary Shares to redemption value			(22,016,067	)
Net loss including accretion of Class A Ordinary Shares to redemption value		$	(19,484,667	)

		For the Period from February 10, 2025 (inception) through
		December 31, 2025
		Non-redeemable Class A and				Redeemable
		Class B				Class A
		Ordinary Shares				Ordinary Shares
Total number of Ordinary Shares			7,837,163				20,125,000
Ownership percentage			28	%			72	%

Net income allocated by class		$	618,008			$	1,913,392

Less: Remeasurement of Class A Ordinary Shares to redemption value based on ownership percentage			(6,170,606	)			(15,845,461	)
Plus: Accretion applicable to remeasurement of redeemable Class A Ordinary Shares to redemption value			—				22,016,067
Total (loss) income based on ownership percentage		$	(5,552,599	)		$	8,083,999

Weighted average Ordinary Shares outstanding			7,220,364				12,260,769
Basic and diluted net income (loss) per share		$	(0.77	)		$	0.66

Schedule of Class A Ordinary Shares Subject to Possible Redemption Reflected in the Balance Sheet are Reconciled

As of June 30, 2026, the Class A Ordinary Shares subject to possible redemption reflected in the accompanying condensed balance sheets are reconciled in the following table:

Gross proceeds from Initial Public Offering		$	201,250,000
Less:
Proceeds allocated to Public Rights			(4,361,306	)
Offering costs allocated to Class A Ordinary Shares subject to possible redemption			(13,262,661	)
Plus:
Accretion of Class A Ordinary Shares subject to possible redemption			22,016,067
Class A Ordinary Shares subject to possible redemption at December 31, 2025			205,642,100
Plus:
Accretion of Class A Ordinary Shares subject to possible redemption			3,644,428
Class A Ordinary Shares subject to possible redemption at June 30, 2026		$	209,286,528

As of December 31, 2025, the Class A Ordinary Shares subject to possible redemption reflected in the accompanying balance sheets are reconciled in the following table:

Gross proceeds from Initial Public Offering		$	201,250,000
Less:
Proceeds allocated to Public Rights			(4,361,306	)
Offering costs allocated to Class A Ordinary Shares subject to possible redemption			(13,262,661	)
Plus:
Accretion of Class A Ordinary Shares subject to possible redemption			22,016,067
Class A Ordinary Shares subject to possible redemption at December 31, 2025		$	205,642,100

Tabular disclosure of temporary equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.

+ References + Details