Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2026

Significant Accounting Policies [Abstract]

Basic and Diluted Net Income Per Ordinary Share

The following table presents a reconciliation of the numerator and denominator used to compute basic and diluted net income per ordinary share for each class of ordinary shares:

		For the Three Months Ended September 30, 2026
		Class A				Class A				Class B
		Redeemable				Non-redeemable				Non-redeemable
Basic and diluted net income per ordinary shares:
Numerator:
Allocation of net income, basic and diluted		$	1,609,585			$	46,188			$	402,396
Denominator:
Basic and diluted weighted average ordinary shares outstanding			23,000,000				660,000				5,750,000
Basic and diluted net income per ordinary share		$	0.07			$	0.07			$	0.07

		For the Nine Months Ended September 30, 2026
		Class A				Class A				Class B
		Redeemable				Non-redeemable				Non-redeemable
Basic and diluted net income per ordinary shares:
Numerator:
Allocation of net income, basic and diluted		$	4,245,415			$	121,825			$	1,061,354
Denominator:
Basic and diluted weighted average ordinary shares outstanding			23,000,000				660,000				5,750,000
Basic and diluted net income per ordinary share		$	0.18			$	0.18			$	0.18

		For the Period from July 25, 2025 (inception) through September 30, 2025
		Class A				Class A				Class B
		Redeemable				Non-redeemable				Non-redeemable
Basic and diluted net loss per ordinary shares:
Numerator:
Allocation of net loss, basic and diluted		$	-			$	-			$	(50,518	)
Denominator:
Basic and diluted weighted average ordinary shares outstanding⁽¹⁾			-				-				5,000,000
Basic and diluted net loss per ordinary share		$	-			$	-			$	(0.01	)

(1)	Excludes up to 750,000 Class B ordinary shares subject to forfeiture if the over-allotment option is not exercised in full or in part by the underwriters.

Reconciliation 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 from Initial Public Offering		$	230,000,000
Less:
Proceeds allocated to Public Warrants			(3,913,914	)
Offering costs allocated to Class A ordinary shares subject to possible redemption			(14,055,373	)
Plus:
Accretion of Class A ordinary shares subject to possible redemption			18,609,714
Class A ordinary shares subject to possible redemption at December 31, 2025			230,640,427
Remeasurement of Class A ordinary shares subject to possible redemption			6,109,980
Class A ordinary shares subject to possible redemption at September 30, 2026		$	236,750,407

Tabular disclosure of temporary equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.

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