v3.26.3
Summary of Significant Accounting Policies (Tables)
 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 consolidated balance sheets are reconciled in the following table:
Gross proceeds   $ 253,000,000  
Less:        
Proceeds allocated to Public Warrants     (3,552,120 )
Class A ordinary shares issuance cost     (17,011,209 )
Plus:        
Accretion of carrying value to redemption value     20,588,037  
Class A ordinary shares subject to possible redemption, March 31, 2026     253,024,708  
Plus:        
Accretion of carrying value to redemption value     1,752,382  
Class A ordinary shares subject to possible redemption, June 30, 2026     254,777,090  
Plus:        
Accretion of carrying value to redemption value     2,352,819  
Class A ordinary shares subject to possible redemption, September 30, 2026   $ 257,129,909  
Schedule of Net Loss Per Ordinary Share

The following table reflects the calculation of basic and diluted net income (loss) per ordinary share for the three and nine months ended September 30, 2026:

 

   

For the Three Months
Ended

September 30,
2026

    

For the Nine Months
Ended

September 30,
2026

    

For the Period from
September 12, 2025 (inception)
through

September 30,
2025

  
Net loss from beginning of the year to date of Initial Public Offering   $ —     $ (1,444,854 )   $ —  
Net income (loss) for the quarter period end and from date of Initial Public Offering to quarter period end     11,437,872       12,376,482       (5,889 )
Total net income (loss) for the three and nine months ended September 30, 2026 and for the period from September 12, 2025 (inception) through September 30, 2025     11,437,872       10,931,628       (5,889 )
Accretion of temporary equity to redemption value     (2,352,819 )     (24,693,238 )     —  
Net income (loss) including accretion of temporary equity to redemption value   $ 9,085,053     $ (13,761,810 )   $ (5,889 )
Schedule of Basic and Diluted Net Loss Per Ordinary Share
    For the Three Months Ended
September 30, 2026		     For the Nine Months Ended
September 30, 2026		    

For the Period from
September 12, 2025 (inception)
through

September 30, 2025

  
    Class A     Class B Non-     Class A     Class B Non-     Class A     Class B Non-  
    Redeemable     Redeemable     Redeemable     Redeemable     Redeemable     Redeemable  
Basic and diluted net income (loss) per ordinary share:                                    
Numerator:                                    
Allocation of net loss from beginning of the year to date of Initial Public Offering   $ —     $ —     $ —     $ (1,444,854 )   $ —     $ —  
Allocation of net income from date of Initial Public Offering to previous quarter period end     —       —       703,958       234,652       —       —  
Allocation of net income for the current quarter period end     8,578,404       2,859,468       8,578,404       2,859,468       —       (5,889 )
Total income (loss) allocated by class     8,578,404       2,859,468       9,282,362       1,649,266       —       (5,889 )
                                                 
Less: Accretion allocation based on ownership percentage   $ (1,764,614 )   $ (588,205 )   $ (18,519,929 )   $ (6,173,309 )   $ —     $ —  
Allocation of accretion of temporary equity to redeemable shares     2,352,819       —       24,693,238       —       —       —  
Total net income (loss) by class   $ 9,166,609     $ 2,271,263     $ 15,455,671     $ (4,524,043 )   $ —     $ (5,889 )
                                                 
Denominator:                                                
Weighted average shares outstanding     25,300,000       8,433,333       17,052,015       8,074,725       —       —  
Basic and diluted net income (loss) per ordinary share   $ 0.36     $ 0.27     $ 0.91     $ (0.56 )   $ —     $ —