SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2026

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of the amount of Class A ordinary shares reflected on the balance sheets



		Amount			Shares
Class A ordinary shares subject to possible redemption, January 1, 2025		$	106,926,172		10,000,000

Plus:
Remeasurement adjustment on redeemable ordinary shares			2,738,177		—
Less:
Redemption of Class A ordinary Shares			(84,840,616)		(7,763,287)
Class A ordinary shares subject to possible redemption, September 30, 2025		$	24,823,733		2,236,713

Class A ordinary shares subject to possible redemption, January 1, 2026		$	25,164,437		2,236,713

Plus:
Remeasurement adjustment on redeemable ordinary shares			952,643		—
Class A ordinary shares subject to possible redemption, September 30, 2026		$	26,117,081		2,236,713

Schedule of the calculation of basic and diluted net income (loss) per ordinary share



		For the nine months ended
		September 30,			September 30,
		2026			2025
Redeemable Class A ordinary shares
Numerator: Allocation of net (loss) income, as adjusted		$	(869,511)		$	233,447
Denominator: Basic and diluted weighted average shares outstanding			2,236,713			7,639,733
Basic and diluted net (loss) income per Redeemable Class A Ordinary Share		$	(0.39)		$	0.03
Non-redeemable Class A and Class B ordinary shares
Numerator: Allocation of net (loss) income, as adjusted		$	(2,496,551)		$	196,240
Denominator: Basic and diluted weighted average shares outstanding			6,422,078			6,422,078
Basic and diluted net (loss) income per Non-redeemable Class A and Class B Ordinary Share		$	(0.39)		$	0.03



		For the three months ended
		September 30,			September 30,
		2026			2025
Redeemable Class A ordinary shares
Numerator: Allocation of net loss, as adjusted		$	(418,726)		$	(151,180)
Denominator: Basic and diluted weighted average shares outstanding			2,236,713			2,996,165
Basic and diluted net loss per Redeemable Class A Ordinary Share		$	(0.19)		$	(0.05)
Non-redeemable Class A and Class B ordinary shares
Numerator: Allocation of net loss, as adjusted		$	(1,202,253)		$	(324,045)
Denominator: Basic and diluted weighted average shares outstanding			6,422,078			6,422,078
Basic and diluted net loss per Non-redeemable Class A and Class B Ordinary Share		$	(0.19)		$	(0.05)

Tabular disclosure of the nature and terms of the financial instruments and the rights and obligations embodied in those instruments, information about settlement alternatives, if any, in the contract and identification of the entity that controls the settlement alternatives including: a. The amount that would be paid, or the number of shares that would be issued and their fair value, determined under the conditions specified in the contract if the settlement were to occur at the reporting date b. How changes in the fair value of the issuer's equity shares would affect those settlement amounts (for example, "the issuer is obligated to issue an additional x shares or pay an additional y dollars in cash for each $1 decrease in the fair value of one share") c. The maximum amount that the issuer could be required to pay to redeem the instrument by physical settlement, if applicable d. The maximum number of shares that could be required to be issued, if applicable e. That a contract does not limit the amount that the issuer could be required to pay or the number of shares that the issuer could be required to issue, if applicable f. For a forward contract or an option indexed to the issuer's equity shares, the forward price or option strike price, the number of issuer's shares to which the contract is indexed, and the settlement date or dates of the contract, as applicable. g. The components of the liability that would otherwise be related to shareholders' interest and other comprehensive income (if any) subject to the redemption feature (for example, par value and other paid in amounts of mandatorily redeemable instruments are disclosed separately from the amount of retained earnings or accumulated deficit).

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