Significant Accounting Policies (Tables)
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9 Months Ended |
Sep. 30, 2026 |
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| Significant Accounting Policies [Abstract] |
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| 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 condensed balance sheets are reconciled in the following table: | Gross proceeds | | $ | 253,000,000 | | | Less: | | | | | | Proceeds allocated to Public Warrants | | | (3,078,167 | ) | | Public shares issuance costs | | | (16,882,644 | ) | | Plus: | | | | | | Remeasurement of carrying value to redemption value | | | 24,259,740 | | | Class A ordinary shares subject to possible redemption, December 31, 2025 | | | 257,298,929 | | | Plus: | | | | | | Accretion of carrying value to redemption value | | | 2,103,365 | | | Class A ordinary shares subject to possible redemption, March 31, 2026 | | | 259,402,294 | | | Plus: | | | | | | Accretion of carrying value to redemption value | | | 2,397,984 | | | Class A ordinary shares subject to possible redemption, June 30, 2026 | | | 261,800,278 | | | Plus: | | | | | | Accretion of carrying value to redemption value | | | 2,467,153 | | | Class A ordinary shares subject to possible redemption, September 30, 2026 | | $ | 264,267,431 | |
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| Schedule of Basic and Diluted Net Income (Loss) per Ordinary Share |
The following tables reflect 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 | | | | | 2026 | | | 2026 | | | | | Class A | | | Class B | | | Class A | | | Class B | | | Basic and diluted net income per ordinary share | | | | | | | | | | | | | | Numerator: | | | | | | | | | | | | | | Allocation of net income | | $ | 1,717,529 | | | $ | 572,510 | | | $ | 4,545,371 | | | $ | 1,515,124 | | | Denominator: | | | | | | | | | | | | | | | | | | Basic and diluted weighted average shares outstanding | | | 25,300,000 | | | | 8,433,333 | | | | 25,300,000 | | | | 8,433,333 | | | Basic and diluted net income per ordinary share | | $ | 0.07 | | | $ | 0.07 | | | $ | 0.18 | | | $ | 0.18 | | | | | For the Three Months Ended September 30, | | | For the Period from April 15, 2025 (Inception) Through September 30, | | | | | 2025 | | | 2025 | | | | | Class A | | | Class B | | | Class A | | | Class B | | | Basic net income per ordinary share | | | | | | | | | | | | | | Numerator: | | | | | | | | | | | | | | Allocation of net income | | $ | 258,294 | | | $ | 132,070 | | | $ | 181,127 | | | $ | 161,692 | | | Denominator: | | | | | | | | | | | | | | | | | | Basic weighted average shares outstanding | | | 15,675,000 | | | | 8,014,855 | | | | 8,583,929 | | | | 7,662,896 | | | Basic net income per ordinary share | | $ | 0.02 | | | $ | 0.02 | | | $ | 0.02 | | | $ | 0.02 | | | | | For the Three Months Ended September 30, | | | For the Period from April 15, 2025 (Inception) Through September 30, | | | | | 2025 | | | 2025 | | | | | Class A | | | Class B | | | Class A | | | Class B | | | Diluted net income per ordinary share | | | | | | | | | | | | | | Numerator: | | | | | | | | | | | | | | Allocation of net income | | $ | 253,811 | | | $ | 136,553 | | | $ | 173,438 | | | $ | 169,381 | | | Denominator: | | | | | | | | | | | | | | | | | | Diluted weighted average shares outstanding | | | 15,675,000 | | | | 8,433,333 | | | | 8,583,929 | | | | 8,383,135 | | | Diluted net income per ordinary share | | $ | 0.02 | | | $ | 0.02 | | | $ | 0.02 | | | $ | 0.02 | |
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| Schedule of Revision on the Affected Financial Statement |
The impact of the revision on the affected financial statement line items is presented in the table below.
| Financial Statement Line Item | | As Previously
Reported | | | Adjustment | | | As Revised | | | As of June 30, 2026 | | | | | | | | | | | Accrued expenses | | $ | 1,452,508 | | | | (472,527 | ) | | $ | 979,981 | | | Accumulated deficit | | $ | (13,992,111 | ) | | | 472,527 | | | $ | (13,519,584 | ) | | Total Shareholders’ Deficit | | $ | (13,991,268 | ) | | | 472,527 | | | $ | (13,518,741 | ) | | Three months ended June 30, 2026 | | | | | | | | | | | | | | General and administrative expenses | | $ | 831,041 | | | | (472,526 | ) | | $ | 358,515 | | | Net income | | $ | 1,573,326 | | | | 472,527 | | | $ | 2,045,853 | | | Basic and diluted net income per ordinary share, Class A ordinary shares | | $ | 0.05 | | | | 0.01 | | | $ | 0.06 | | | Basic and diluted net income per ordinary share, Class B ordinary shares | | $ | 0.05 | | | | 0.01 | | | $ | 0.06 | | | Six months ended June 30, 2026 | | | | | | | | | | | | | | General and administrative expenses | | $ | 1,218,314 | | | | (472,526 | ) | | $ | 745,788 | | | Net income | | $ | 3,297,929 | | | | 472,527 | | | $ | 3,770,456 | | | Basic and diluted net income per ordinary share, Class A ordinary shares | | $ | 0.10 | | | | 0.01 | | | $ | 0.11 | | | Basic and diluted net income per ordinary share, Class B ordinary shares | | $ | 0.10 | | | | 0.01 | | | $ | 0.11 | |
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