SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2026

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of ordinary shares subject to possible redemption

		Number of Shares				$	Amount
Public offering proceeds			10,000,000			$	100,000,000
Less:
Proceeds allocated to public rights							(3,457,237	)
Proceeds allocated to public warrants							(874,748	)
Proceeds allocated to over-allotment option liability							(70,726	)
Allocation of offering costs related to redeemable shares							(4,264,043	)
Add:
Accretion of carrying value to redemption value							8,666,754
Balance as of April 15, 2026			10,000,000				100,000,000
Subsequent remeasurement of carrying value to redemption value							1,658,921
Class A ordinary shares subject to possible redemption - September 30, 2026			10,000,000			$	101,658,921

Schedule of basic and diluted net income (loss) per ordinary share

Three Months Ended September 30, 2026
		Class A - redeemable				Class A - non-redeemable				Class B
Allocation of net income (loss)			554,700				27,180				194,895
Basic and diluted weighted average shares outstanding			10,000,000				490,000				3,513,514
Basic and diluted net income (loss) per share		$	0.06			$	0.06			$	0.06

Three Months Ended September 30, 2025
		Class A - redeemable				Class A - non-redeemable				Class B
Allocation of net income (loss)			-				-				(10,000	)
Basic and diluted weighted average shares outstanding			-				-				4,040,541
Basic and diluted net income (loss) per share		$	0.00			$	0.00			$	(0.00	)

Nine Months Ended September 30, 2026
		Class A - redeemable				Class A - non-redeemable				Class B
Allocation of net income (loss)			942,483				46,182				534,922
Basic and diluted weighted average shares outstanding			6,190,476				303,333				3,513,514
Basic and diluted net income (loss) per share		$	0.15			$	0.15			$	0.15

Period from June 3, 2025 (Inception) through September 30, 2025
		Class A - redeemable				Class A - non-redeemable				Class B
Allocation of net income (loss)			-				-				(14,431	)
Basic and diluted weighted average shares outstanding			-				-				4,006,870
Basic and diluted net income (loss) per share		$	0.00			$	0.00			$	(0.00	)