v3.26.3
Summary of Significant Accounting Policies (Tables)
6 Months Ended
Jun. 30, 2026
Summary of Significant Accounting Policies [Abstract]  
Schedule of Net Income (Loss) Per Share Presented in the Consolidated Statement of Operations

The net income (loss) per share presented in the consolidated statement of operations is based on the following:

 

   

Three months

ended

June 30,

2026

   

Three months

ended

June 30,

2025

 
Net loss   $ (124,477 )   $ (172,412 )
Less: Monthly extension fees     —       50,000  
Less: Dividend income on Trust Account to be allocated to redeemable shares     1,244       273,676  
Net loss excluding monthly extension fees and dividend income on Trust Account   $ (125,721 )   $ (496,088 )
   

Six months ended

June 30,

2026

   

Six months ended

June 30,

2025

 
Net loss   $ (292,815 )   $ (357,450 )
Less: Monthly extension fees     —       200,000  
Less: Dividend income on Trust Account to be allocated to redeemable shares     2,662       581,563  
Net loss excluding monthly extension fees and dividend income on Trust Account   $ (295,477 )   $ (1,139,013 )
Schedule of Basic And Diluted Net Income (Loss) Per Share
   

Three months ended

June 30,

2026

 
   

Redeemable

shares

   

Non-redeemable

shares

 
Basic and diluted net income (loss) per share:      
Numerators:            
Allocation of net loss including accretion of temporary equity to redemption value and excluding monthly extension fees and dividend income on Trust Account   $ (558 )   $ (125,163 )
Monthly extension fees     —       —  
Dividend income on Trust Account     1,244       —  
Allocation of net income (loss)   $ 686     $ (125,163 )
                 
Denominators:                
Weighted-average shares outstanding     9,307       2,086,875  
Basic and diluted net income (loss) per share   $ 0.07     $ (0.06 )

 

   

Three months ended

June 30,

2025

 
   

Redeemable

shares

   

Non-redeemable

shares

 
Basic and diluted net income (loss) per share:            
Numerators:            
Allocation of net loss including accretion of temporary equity to redemption value and excluding monthly extension fees and dividend income on Trust Account   $ (172,583 )   $ (323,505 )
Monthly extension fees     50,000       —  
Dividend income on Trust Account     273,676       —  
Allocation of net income (loss)   $ 151,093     $ (323,505 )
                 
Denominators:                
Weighted-average shares outstanding     1,113,307       2,086,875  
Basic and diluted net income (loss) per share   $ 0.14     $ (0.16 )
   

Six months ended

June 30,

2026

 
   

Redeemable

shares

   

Non-redeemable

shares

 
Basic and diluted net income (loss) per share:            
Numerators:            
Allocation of net loss including accretion of temporary equity to redemption value and excluding monthly extension fees and dividend income on Trust Account   $ (1,524 )   $ (293,953 )
Monthly extension fees     —       —  
Dividend income on Trust Account     2,662       —  
Allocation of net income (loss)   $ 1,138     $ (293,953 )
                 
Denominators:                
Weighted-average shares outstanding     10,821       2,086,875  
Basic and diluted net income (loss) per share   $ 0.11     $ (0.14 )

 

   

Six months ended

June 30,

2025

 
   

Redeemable

shares

   

Non-redeemable

shares

 
Basic and diluted net income (loss) per share:            
Numerators:            
Allocation of net loss including accretion of temporary equity to redemption value and excluding monthly extension fees and dividend income on Trust Account   $ (525,188 )   $ (613,825 )
Monthly extension fees     200,000       —  
Dividend income on Trust Account     581,563       —  
Allocation of net income (loss)   $ 256,375     $ (613,825 )
                 
Denominators:                
Weighted-average shares outstanding     1,785,531       2,086,875  
Basic and diluted net income (loss) per share   $ 0.14     $ (0.29 )
Schedule of Assets that are Measured at Fair Value on a Recurring Basis

The following table presents information about the Company’s assets that are measured at fair value on a recurring basis at June 30, 2026 and December 31, 2025 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:

 

Description   Level    

June 30,

2026

   

December 31,

2025

 
Assets:                  
Cash and cash equivalents held in Trust Account     1     $ 103,568     $ 160,938