v3.26.3
Summary of Significant Accounting Policies (Table)
9 Months Ended
Sep. 30, 2026
Summary of Significant Accounting Policies [Abstract]  
Schedule of Class A Ordinary Shares Subject to Possible Redemption

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

 

Gross proceeds   $ 230,000,000  
Less:        
Proceeds allocated to Public Warrants     (3,450,000 )
Class A Ordinary Shares issuance costs     (14,263,467 )
Plus:        
Accretion for Class A Ordinary Shares to redemption amount     18,204,383  
Class A Ordinary Shares subject to possible redemption, June 30, 2026     230,490,916  
Plus:        
Accretion for Class A Ordinary Shares to redemption amount     2,106,084  
Class A Ordinary Shares subject to possible redemption, September 30, 2026   $ 232,597,000  
Schedule of Basic and Diluted Net Income Per Ordinary Share

The following tables reflect the calculation of basic and diluted net income per Ordinary Share:

 

    For the
Three Months Ended
September 30, 2026
    For the Period from
March 12, 2026
(Inception) Through
September 30, 2026
 
    Class A     Class B     Class A     Class B  
Basic net income per Ordinary Share                        
Numerator:                        
Allocation of net income   $ 1,531,988     $ 382,997     $ 1,412,974     $ 590,356  
                                 
Denominator:                                
Basic weighted average Ordinary Shares outstanding     23,000,000       5,750,000       12,980,198       5,423,267  
Basic net income per Ordinary Share   $ 0.07     $ 0.07     $ 0.11     $ 0.11  

 

   

For the

Three Months Ended
September 30, 2026

    For the Period from
March 12, 2026
(Inception) Through
September 30, 2026
 
    Class A     Class B     Class A     Class B  
Diluted net income per Ordinary Share                        
Numerator:                        
Allocation of net income   $ 1,531,988     $ 382,997     $ 1,393,575     $ 609,755  
                                 
Denominator:                                
Diluted weighted average Ordinary Shares outstanding     23,000,000       5,750,000       12,980,198       5,679,455  
Diluted net income per Ordinary Share   $ 0.07     $ 0.07     $ 0.11     $ 0.11