v3.26.3
Summary of Significant Accounting Policies (Tables)
9 Months Ended
Sep. 30, 2026
Summary of Significant Accounting Policies [Abstract]  
Schedule of Basic and Diluted Net Income Per Ordinary Share

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

 

    For the Three Months Ended
September 30, 2026
    For the Nine Months Ended
September 30, 2026
 
    Redeemable     Non-Redeemable     Redeemable     Non-Redeemable  
Particulars   Shares     Shares     Shares     Shares  
Basic and diluted net income per share:                        
Numerators:                        
Allocation of net income   $ 758,837     $ 213,481     $ 2,081,162     $ 585,485  
                                 
Denominators:                                
Weighted-average shares outstanding     11,500,000       3,235,250       11,500,000       3,235,250  
Basic and diluted net income per share   $ 0.07     $ 0.07     $ 0.18     $ 0.18  

 

    For the Three Months Ended
September 30, 2025
    For the Period from
May 20, 2025 (Inception) through
September 30, 2025
 
    Redeemable     Non-Redeemable     Redeemable     Non-Redeemable  
Particulars   Shares     Shares     Shares     Shares  
Basic and diluted net loss per share:                        
Numerators:                        
Allocation of net loss   $ -     $ (89,342 )   $ -     $ (131,935 )
                                 
Denominators:                                
Weighted-average shares outstanding     -       2,500,000       -       2,500,000  
Basic and diluted net loss per share   $        -     $ (0.04 )   $             -     $ (0.05 )
Schedule of Class A Ordinary Shares Subject to Possible Redemption

Accordingly, as of September 30, 2026 and December 31, 2025, Class A ordinary shares subject to possible redemption are presented at redemption value as temporary equity, outside of the shareholders’ deficit section of the Company’s balance sheets, as reconciled in the following table:

 

Public offering proceeds (including over-allotment)   $ 115,000,000  
Less: Proceeds allocated to Public Warrants     (4,485,000 )
Less: Allocation of offering costs related to redeemable shares     (4,998,592 )
Plus: Accretion of carrying value to redemption value     9,771,092  
Subsequent measurement of ordinary shares subject to possible redemption (dividends earned on Trust Account)     1,075,473  
Class A ordinary shares subject to possible redemption, December 31, 2025     116,362,973  
Subsequent measurement of ordinary shares subject to possible redemption (dividends earned on Trust Account)     3,144,303  
Class A ordinary shares subject to possible redemption, September 30, 2026   $ 119,507,276