v3.26.3
Significant Accounting Policies (Tables)
9 Months Ended
Sep. 30, 2026
Significant Accounting Policies [Abstarct]  
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 accompanying condensed balance sheets are reconciled in the following table:

 

Gross proceeds   $ 206,320,000  
Less:        
Proceeds allocated to Public Rights     (3,094,800 )
Proceeds allocated to Over-Allotment Option     (187,200 )
Public Shares issuance costs     (6,841,688 )
Plus:        
Remeasurement of carrying value to redemption value     10,710,558  
Class A Ordinary Shares subject to possible redemption, March 31, 2026     206,906,870  
Plus:        
Reclassification of proceeds allocated to exercised Over-Allotment Option     19,800  
Remeasurement of carrying value to redemption value     1,823,209  
Class A Ordinary Shares subject to possible redemption, June 30, 2026     208,749,879  
Plus:        
Remeasurement of carrying value to redemption value     1,927,766  
Class A Ordinary Shares subject to possible redemption, September 30, 2026   $ 210,677,645  
Schedule of Basic and Diluted Net Income (Loss) Loss Per Ordinary Share

The following tables reflect the calculation of basic and diluted net income (loss) per Ordinary Share:

 

    For the Three Months
Ended
    For the Nine Months
Ended
 
    September 30, 2026     September 30, 2026  
    Class A     Class B     Class A     Class B  
Basic and diluted net income (loss) per Ordinary Share:                        
Numerator:                        
Allocation of net income (loss)   $ 1,447,222     $ 357,902     $ (1,645,790 )   $ (513,848 )
Denominator:                                
Basic and diluted weighted average Ordinary Shares outstanding     20,857,000       5,158,000       16,361,022       5,108,227  
Basic and diluted net income (loss) per Ordinary Share   $ 0.07     $ 0.07     $ (0.10 )   $ (0.10 )