v3.26.3
Significant Accounting Policies (Tables)
9 Months Ended
Sep. 30, 2026
Accounting Policies [Abstract]  
Schedule of Reflects Calculation of Earnings per Share to be Allocated to Shares The following table reflects the calculation of earnings per share to be allocated to the shares:

 

 

 

 

 

For the Period from

 

 

 

 

 

For the Period from

 

 

Three

 

 

July 22, 2025

 

 

Nine

 

 

July 22, 2025

 

 

Months Ended

 

 

(inception) to

 

 

Months Ended

 

 

(inception) to

 

 

September 30, 2026

 

 

September 30, 2025

 

 

September 30, 2026

 

 

September 30, 2025

 

Net income/(loss)

$

 

2,818,236

 

 

$

 

(38,180

)

 

$

 

1,912,334

 

 

$

 

(38,180

)

Accretion for Class A ordinary shares to redemption amount

 

 

(3,022,188

)

 

 

 

—

 

 

 

 

(29,613,635

)

 

 

 

—

 

Allocation of net loss including accretion of temporary equity

$

 

(203,952

)

 

$

 

(38,180

)

 

$

 

(27,701,301

)

 

$

 

(38,180

)

Schedule of Basic and Diluted Net Income/(Loss) Per Ordinary Share

The following table reflects the calculation of basic and diluted net income/(loss) per ordinary share (in dollars, except per-share amounts):

 

 

 

For the Three Months Ended September 30, 2026

 

 

For the Period from July 22, 2025 (inception) to September 30, 2025

 

 

 

Class A Redeemable

 

 

Class A Non-redeemable

Class B(1)

 

 

Class A Redeemable

 

 

Class A Non-redeemable

Class B(1)

 

Basic and diluted net loss per common share:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Numerator:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Basic and diluted allocation of net loss including accretion of temporary equity

 

$

 

(162,347

)

 

$

 

(1,018

)

 

$

 

(40,587

)

 

$

 

-

 

 

$

 

-

 

 

$

 

(38,180

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Denominator:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Basic and diluted weighted-average shares outstanding

 

 

 

35,880,000

 

 

 

 

225,000

 

 

 

 

8,970,000

 

 

 

 

-

 

 

 

 

-

 

 

 

 

7,800,000

 

Basic and diluted net loss per common share

 

$

 

(0.00

)

 

$

 

(0.00

)

 

$

 

(0.00

)

 

$

 

-

 

 

 $

 

-

 

 

 $

 

(0.00

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

For the Nine Months Ended September 30, 2026

 

 

For the Period from July 22, 2025 (inception) to September 30, 2025

 

 

 

Class A Redeemable

 

 

Class A Non-redeemable

Class B(1)

 

 

Class A Redeemable

 

 

Class A Non-redeemable

Class B(1)

 

Basic and diluted net loss per common share:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Numerator:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Basic and diluted allocation of net loss including accretion of temporary equity

 

$

 

(16,908,021

)

 

$

 

(106,029

)

 

$

 

(10,687,251

)

 

$

 

-

 

 

$

 

-

 

 

$

 

(38,180

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Denominator:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Basic and diluted weighted-average shares outstanding

 

 

 

13,011,429

 

 

 

 

81,593

 

 

 

 

8,224,286

 

 

 

 

-

 

 

 

 

-

 

 

 

 

7,800,000

 

Basic and diluted net loss per common share

 

$

 

(1.30

)

 

$

 

(1.30

)

 

$

 

(1.30

)

 

$

 

-

 

 

$

 

-

 

 

$

 

(0.00

)

 

(1) On June 24, 2026, the Company consummated its Initial Public Offering and sold 35.88 million Units, which includes the full exercise of the underwriter's over-allotment option, hence the 1,170,000 Class B ordinary shares are no longer subject to forfeiture. However, the 1,170,000 Class B ordinary shares subject to forfeiture are excluded in the Periods ending September 30, 2025.