v3.26.3
Summary of Significant Accounting Policies (Tables)
 9 Months Ended
Sep. 30, 2026
Summary of Significant Accounting Policies [Abstract]  
Schedule of Shares Reflected on the Balance Sheets are Reconciled

As of September 30, 2026 and December 31, 2025, Class A ordinary shares reflected on the balance sheets are reconciled in the following table.  

 

    Shares     Amount  
Class A ordinary shares subject to possible redemption - December 31, 2022     20,000,000     $ 206,356,227  
Plus:                
Remeasurement of carrying value to redemption value             6,243,425  
Less:                
Payment to redeemed shareholders     (18,003,605 )     (190,703,967 )
Class A ordinary shares subject to possible redemption- December 31, 2023     1,996,395       21,895,685  
Plus:                
Remeasurement of carrying value to redemption value             754,753  
Less:                
Payment to redeemed shareholders     (1,608,417 )     (18,165,082 )
Class A ordinary shares subject to possible redemption- December 31, 2024     387,978       4,485,356  
Plus:                
Remeasurement of carrying value to redemption value             120,460  
Less:                
Payment to redeemed shareholders     (344,384 )     (4,078,486 )
Class A ordinary shares subject to possible redemption- December 31, 2025     43,594     $ 527,330  
Plus:                
Remeasurement of carrying value to redemption value     -       3,667  
Class A ordinary shares subject to possible redemption- March 31, 2026     43,594     $ 530,997  
Plus:                
Remeasurement of carrying value to redemption value     -       2,883  
Class A ordinary shares subject to possible redemption- June 30, 2026     43,594     $ 533,880  
Plus:                
Remeasurement of carrying value to redemption value     -       4,864  
Class A ordinary shares subject to possible redemption- September 30, 2026     43,594       538,744  
Schedule of Net Loss Per Share

The net loss per share presented in the statements of operations is based on the following: 

 

    Three Months Ended
September 30,		     Nine Months Ended
September 30,		  
    2026     2025     2026     2025  
Net loss   $ (37,350 )   $ (56,580 )   $ (188,354 )   $ (134,658 )
Remeasurement of ordinary shares to redemption value     (4,864 )     (21,200 )     (11,414 )     (115,421 )
Net loss including remeasurement of ordinary shares to redemption value   $ (42,214 )   $ (77,780 )   $ (199,768 )   $ (250,079 )

 

    For the Three Months Ended September 30  
    2026     2025  
    Redeemable
shares		     Non-redeemable
shares		     Redeemable
shares		     Non-redeemable
shares		  
Basic and diluted net loss per ordinary share                        
Numerator:                        
Allocation of net loss   $ (344 )   $ (41,870 )   $ (2,481 )   $ (75,299 )
Remeasurement of ordinary shares subject to possible redemption to redemption value     4,864       -       21,200       —  
Allocation of net income (loss)     4,520       (41,870 )     18,719       (75,299 )
                                 
Denominator:                                
Basic and diluted weighted average shares outstanding     43,594       5,300,000       174,610       5,300,000  
Basic and diluted net income (loss) per ordinary share   $ 0.10     $ (0.01 )   $ 0.11     $ (0.01 )

  

    For the Nine Months Ended September 30  
    2026     2025  
    Redeemable
shares		     Non-redeemable
shares		     Redeemable
shares		     Non-redeemable
shares		  
Basic and diluted net income (loss) per ordinary share                        
Numerator:                        
Allocation of net loss   $ (1,630 )   $ (198,137 )   $ (14,074 )   $ (236,005 )
Remeasurement of ordinary shares subject to possible redemption to redemption value     11,414       -       115,421       —  
Allocation of net income (loss)     9,784       (198,137 )     101,347       (236,005 )
                                 
Denominator:                                
Basic and diluted weighted average shares outstanding     43,594       5,300,000       316,074       5,300,000  
Basic and diluted net income (loss) per ordinary share   $ 0.22     $ (0.04 )   $ 0.32     $ (0.04 )