v3.26.3
Summary of Significant Accounting Policies (Tables)
 9 Months Ended
Sep. 30, 2026
Summary of Significant Accounting Policies [Abstract]  
Schedule of Ordinary Shares Subject to Possible Redemption As of September 30, 2026 and December 31, 2025, the ordinary shares subject to possible redemption reflected in the unaudited condensed balance sheets are reconciled in the following table:
Gross proceeds   $ 115,000,000  
Less:        
Proceeds allocated to Public Rights     (2,530,000 )
Proceeds allocated to over-allotment     (127,802 )
Ordinary shares issuance cost     (6,572,939 )
Plus:        
Accretion of carrying value to redemption value     11,529,112  
Ordinary Shares subject to possible redemption, December 31, 2025     117,298,371  
Plus:        
Remeasurement of carrying value to redemption value     1,035,981  
Ordinary Shares subject to possible redemption, March 31, 2026     118,334,352  
Plus:        
Remeasurement of carrying value to redemption value     1,048,125  
Ordinary Shares subject to possible redemption, June 30, 2026     119,382,477  
Plus:        
Remeasurement of carrying value to redemption value     1,090,169  
Ordinary Shares subject to possible redemption, September 30, 2026   $ 120,472,646  
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:

 

    For the Three Months Ended September 30,  
    2026     2025  
    Redeemable     Non-redeemable     Redeemable     Non-redeemable  
Basic net income per ordinary share                        
Numerator:                        
Allocation of net income   $ 741,071     $ 209,755     $ 786,577     $ 226,621  
Denominator:                                
Basic weighted average ordinary shares outstanding     11,500,000       3,255,000       11,103,261       3,198,967  
Basic net income per ordinary share   $ 0.06     $ 0.06     $ 0.07     $ 0.07  

 

    For the Three Months Ended September 30,  
    2026     2025  
    Redeemable     Non-redeemable     Redeemable     Non-redeemable  
Diluted net income per ordinary share                        
Numerator:                        
Allocation of net income   $ 741,071     $ 209,755     $ 784,119     $ 229,079  
Denominator:                                
Diluted weighted average ordinary shares outstanding     11,500,000       3,255,000       11,103,261       3,243,804  
Diluted net income per ordinary share   $ 0.06     $ 0.06     $ 0.07     $ 0.07  

 

    For the Nine Months Ended September 30,  
    2026     2025  
    Redeemable     Non-redeemable     Redeemable     Non-redeemable  
Basic net income per ordinary share                        
Numerator:                        
Allocation of net income   $ 2,144,863     $ 607,089     $ 471,868     $ 343,821  
Denominator:                                
Basic weighted average ordinary shares outstanding     11,500,000       3,255,000       3,755,515       2,736,415  
Basic net income per ordinary share   $ 0.19     $ 0.19     $ 0.13     $ 0.13  

 

    For the Nine Months Ended September 30,  
    2026     2025  
    Redeemable     Non-redeemable     Redeemable     Non-redeemable  
Diluted net income per ordinary share                        
Numerator:                        
Allocation of net income   $ 2,144,863     $ 607,089     $ 453,474     $ 362,215  
Denominator:                                
Diluted weighted average ordinary shares outstanding     11,500,000       3,255,000       3,755,515       2,999,743  
Diluted net income per ordinary share   $ 0.19     $ 0.19     $ 0.12     $ 0.12