v3.26.3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 9 Months Ended
Sep. 30, 2026
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 condensed balance sheets are reconciled in the following table:
Gross proceeds  $230,000,000 
Less:     
Proceeds allocated to Public Warrants   (2,725,500)
Public Shares issuance costs   (14,251,469)
Plus:     
Accretion of carrying value to redemption value   20,587,865 
Class A ordinary shares subject to possible redemption, December 31, 2025   233,610,896 
Accretion of carrying value to redemption value   1,961,704 
Class A ordinary shares subject to possible redemption, March 31, 2026   235,572,600 
Accretion of carrying value to redemption value   2,125,168 
Class A ordinary shares subject to possible redemption, June 30, 2026   237,697,768 
Accretion of carrying value to redemption value   2,157,002 
Class A ordinary shares subject to possible redemption, September 30, 2026  $239,854,770 
Schedule of basic and diluted net income per ordinary share

The following tables reflect the calculation of basic and diluted net income (loss) per ordinary share (in dollars, except per-share amounts):

   For the Three Months Ended
September 30, 2026		   For the Three Months Ended
September 30, 2025		 
   Redeemable
Class A
Ordinary
Shares		   Non-Redeemable
Class A
and B
Ordinary
Shares		   Redeemable
Class A
Ordinary
Shares		   Non-Redeemable
Class A
and B
Ordinary
Shares		 
Basic net income per ordinary share                
Numerator:                
Allocation of net income (loss), as adjusted  $1,413,755   $394,008   $670,655   $317,517 
Denominator:                    
Basic weighted average shares outstanding   23,000,000    6,410,000    12,131,868    5,743,736 
Basic net income per ordinary share  $0.06   $0.06   $0.06   $0.06 
                     
Diluted net income per ordinary share                    
Numerator:                    
Allocation of net income (loss), as adjusted  $1,413,755   $394,008   $657,618   $330,554 
Denominator:                    
Diluted weighted average shares outstanding   23,000,000    6,410,000    12,131,868    6,098,132 
Diluted net income per ordinary share  $0.06   $0.06   $0.05   $0.05 

   For the Nine Months Ended
September 30, 2026		   For the Period from
April 16, 2025
(Inception) through
September 30, 2025		 
   Redeemable
Class A
Ordinary
Shares		   Non-Redeemable
Class A
and B
Ordinary
Shares		   Redeemable
Class A
Ordinary
Shares		   Non-Redeemable
Class A
and B
Ordinary
Shares		 
Basic net income per ordinary share                
Numerator:                
Allocation of net income (loss), as adjusted  $4,202,113   $1,171,110   $517,925   $423,479 
Denominator:                    
Basic weighted average shares outstanding   23,000,000    6,410,000    6,610,778    5,405,269 
Basic net income per ordinary share  $0.18   $0.18   $0.08   $0.08 
                     
Diluted net income per ordinary share                    
Numerator:                    
Allocation of net income (loss), as adjusted  $4,202,113   $1,171,110   $509,733   $431,671 
Denominator:                    
Diluted weighted average shares outstanding   23,000,000    6,410,000    6,610,778    5,598,383 
Diluted net income per ordinary share  $0.18   $0.18   $0.08   $0.08