Significant Accounting Policies (Tables)

6 Months Ended

Sep. 30, 2026

Significant Accounting Policies

Schedule of Class A ordinary shares subject to possible redemption



Gross proceeds from Initial Public Offering		$	230,000,000
Less:
Proceeds allocated to Public Warrants			(3,658,052)
Offering costs allocated to Class A Ordinary Shares subject to possible redemption			(14,099,095)
Plus:
Remeasurement of Public Shares subject to possible redemption			20,223,565
Carrying value of Class A Ordinary Shares subject to possible redemption at September 30, 2026		$	232,466,418

Schedule of basic and diluted net income per ordinary share



		For the Three Months
		Ended
		September 30, 2026
		Class A			Class B
		Redeemable			Non-redeemable
Basic and diluted net income per ordinary share:
Numerator:
Allocation of net income, basic and diluted		$	1,093,679		$	729,119
Denominator:
Basic and diluted weighted average ordinary shares outstanding			23,000,000			15,333,333
Basic and diluted net income per ordinary share		$	0.05		$	0.05



		For the Period From
		March 31, 2026 (inception)
		Through
		September 30, 2026
		Class A			Class B
		Redeemable			Non-redeemable
Basic and diluted net income per ordinary share:
Numerator:
Allocation of net income, basic and diluted		$	894,823		$	1,035,518
Denominator:
Basic and diluted weighted average ordinary shares outstanding			13,250,000			15,333,333
Basic and diluted net income per ordinary share		$	0.07		$	0.07

Tabular disclosure of temporary equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.

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