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 and December 31, 2025, the Class A Ordinary Shares subject to possible redemption reflected in the accompanying condensed balance sheets are reconciled in the following table:
    Shares     Amount  
Gross proceeds     30,000,000     $ 300,000,000  
Less:                
Proceeds allocated to Public Warrants     —       (2,700,000 )
Class A Ordinary Shares issuance costs     —       (18,447,055 )
Plus:                
Remeasurement of carrying value to redemption value     —       29,200,872  
Class A Ordinary Shares subject to possible redemption, December 31, 2025     30,000,000     $ 308,053,817  
Plus:                
Remeasurement of carrying value to redemption value     —       2,708,697  
Class A Ordinary Shares subject to possible redemption, March 31, 2026     30,000,000     $ 310,762,514  
Plus:                
Remeasurement of carrying value to redemption value     —       2,750,691  
Class A Ordinary Shares subject to possible redemption, June 30, 2026     30,000,000     $ 313,513,205  
Plus:                
Remeasurement of carrying value to redemption value     —       2,864,690  
Class A Ordinary Shares subject to possible redemption, September 30, 2026     30,000,000     $ 316,377,895  
Schedule of Basic and Diluted Net Income Per Ordinary Share

The following table presents a reconciliation of the numerator and denominator used to compute basic and diluted net income per Ordinary Share for each class of Ordinary Shares:

 

    For the Three Months Ended September 30,     For the
Nine Months Ended
September 30,		     For the Period from
January 23, 2025
(Inception) Through
September 30,		  
    2026     2025     2026     2025  
    Class A     Class B     Class A     Class B     Class A     Class B     Class A     Class B  
Basic net income per Ordinary Share                                                
Numerator:                                                
Allocation of net income   $ 2,198,202     $ 549,551     $ 2,474,955     $ 618,739     $ 6,368,562     $ 1,592,140     $ 3,501,651     $ 1,377,162  
                                                                 
Denominator:                                                                
Basic weighted average Ordinary Shares outstanding     30,000,000       7,500,000       30,000,000       7,500,000       30,000,000       7,500,000       18,167,331       7,145,020  
Basic net income per Ordinary Share   $ 0.07     $ 0.07     $ 0.08     $ 0.08     $ 0.21     $ 0.21     $ 0.19     $ 0.19  

 

    For the Three Months Ended September 30,     For the
Nine Months Ended
September 30,		     For the Period from
January 23, 2025
(Inception) Through
September 30,		  
    2026     2025     2026     2025  
    Class A     Class B     Class A     Class B (1)     Class A     Class B     Class A     Class B (1)  
Diluted net income per Ordinary Share                                                
Numerator:                                                
Allocation of net income   $ 2,198,202     $ 549,551     $ 2,474,955     $ 618,739     $ 6,368,562     $ 1,592,140     $ 3,453,223     $ 1,425,590  
                                                                 
Denominator:                                                                
Diluted weighted average Ordinary Shares outstanding     30,000,000       7,500,000       30,000,000       7,500,000       30,000,000       7,500,000       18,167,331       7,500,000  
Diluted net income per Ordinary Share   $ 0.07     $ 0.07     $ 0.08     $ 0.08     $ 0.21     $ 0.21     $ 0.19     $ 0.19  

 

(1) Excludes up to 990,000 Class B Ordinary Shares that were subject to forfeiture if the over-allotment option was not exercised in full or in part by the underwriters. On May 2, 2025, the underwriters partially exercised their over-allotment option and forfeited the unexercised balance (see Note 5).