v3.26.3
Significant Accounting Policies (Tables)
9 Months Ended
Sep. 30, 2026
Accounting Policies [Abstract]  
Schedule of reconciliation of common stock reflected on balance sheet
       
Gross proceeds from Initial Public Offering   $ 220,000,000  
Less:        
Proceeds allocated to Public Warrants     (3,734,531 )
Proceeds allocated to over-allotment option liability     (102,000 )
Offering costs allocated to Public Shares     (13,384,663 )
Plus:        
Accretion of Public Shares     17,866,648  
Class A ordinary shares subject to possible redemption at December 31, 2025     220,645,454  
Plus:        
Remeasurement of Public Shares     5,852,923  
Class A ordinary shares subject to possible redemption at September 30, 2026   $ 226,498,377  
Schedule of basic and diluted net loss per share
                       
    Class A
Redeemable
    Class A
Non-redeemable
    Class B
Non-redeemable
 
Basic and diluted net income per ordinary shares:                        
Numerator:                        
Allocation of net income, basic and diluted   $ 1,191,008     $ 41,685     $ 397,002  
Denominator:                        
Basic and diluted weighted average ordinary shares outstanding     22,000,000       770,000       7,333,333  
Basic and diluted net income per ordinary share   $ 0.05     $ 0.05     $ 0.05  

 

For the three months ended September 30, 2025, there were no Class A Redeemable shares outstanding or Class A Non-redeemable shares outstanding. As such, net loss per Class B Non-redeemable shares was calculated by dividing net loss of $40,842 into 6,666,667 Class B Non-redeemable shares, or $(0.01) per share.

 

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

 

                         
    Class A
Redeemable
    Class A
Non-redeemable
    Class B
Non-redeemable
 
Basic and diluted net income per ordinary shares:                        
Numerator:                        
Allocation of net income, basic and diluted   $ 3,615,897     $ 126,556     $ 1,205,299  
Denominator:                        
Basic and diluted weighted average ordinary shares outstanding     22,000,000       770,000       7,333,333  
Basic and diluted net income per ordinary share   $ 0.16     $ 0.16     $ 0.16