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 per share amounts):

 

    For the Three Months Ended
September 30, 2026
    For the Nine Months Ended
September 30, 2026
 
    Class A     Class B     Class A     Class B  
Basic and diluted net income per Ordinary Share:                        
Numerator:                        
Allocation of net income   $ 1,694,181     $ 515,019     $ 4,985,704     $ 1,515,619  
Denominator:                                
Basic weighted average Ordinary Shares outstanding     26,008,000       7,906,250       26,008,000       7,906,250  
Basic and diluted net income per Ordinary Share   $ 0.07     $ 0.07     $ 0.19     $ 0.19  

 

    For the Three Months Ended
September 30, 2025
    For the Nine Months Ended
September 30, 2025
 
    Class A     Class B     Class A     Class B  
Basic net income per share:                        
Numerator:                        
Allocation of net income   $ 2,037,309     $ 619,328     $ 2,181,712     $ 1,293,178  
Denominator:                                
Basic weighted-average shares outstanding     26,008,000       7,906,250       12,430,294       7,367,877  
Basic net income per ordinary share   $ 0.08     $ 0.08     $ 0.18     $ 0.18  
Diluted net income per ordinary share:                                
Numerator:                                
Allocation of net income   $ 2,037,309     $ 619,328     $ 2,123,955     $ 1,350,935  
Denominator:                                
Diluted weighted-average shares outstanding     26,008,000       7,906,250       12,430,294       7,906,250  
Diluted net income per ordinary share   $ 0.08     $ 0.08     $ 0.17     $ 0.17  
Schedule of Class A Ordinary Shares Subject to Possible Redemption As of September 30, 2026 and December 31, 2025, the Class A Ordinary Shares subject to possible redemption reflected in the balance sheets are reconciled in the following table:
Gross proceeds   $ 253,000,000  
Less:        
Proceeds allocated to Public Rights     (3,744,400 )
Public Shares issuance costs     (14,298,405 )
Plus:        
Remeasurement of carrying value to redemption value     24,283,866  
Class A Ordinary Shares subject to possible redemption, December 31, 2025   $ 259,241,061  
Plus:        
Remeasurement of carrying value to redemption value     2,254,719  
Class A Ordinary Shares subject to possible redemption, March 31, 2026   $ 261,495,780  
Plus:        
Remeasurement of carrying value to redemption value     2,348,191  
Class A Ordinary Shares subject to possible redemption, June 30, 2026   $ 263,843,971  
Plus:        
Remeasurement of carrying value to redemption value     2,353,094  
Class A Ordinary Shares subject to possible redemption, September 30, 2026   $ 266,197,065