v3.26.3
Condensed Balance Sheets - USD ($)
Sep. 30, 2026
Dec. 31, 2025
Current assets    
Cash $ 771,449 $ 550,000
Prepaid expenses and insurance 116,005 70,000
Total current assets 887,454 620,000
Deferred offering costs 134,679
Long-term prepaid insurance 30,268
Investments held in Trust Account 141,287,300
Total Assets 142,205,022 754,679
Current liabilities    
Accounts payable and accrued expenses 322,351 40,400
Accrued offering costs 75,000 52,480
Advances from related party 550,000
Total current liabilities 397,351 826,736
Total Liabilities 397,351 826,736
Commitments and Contingencies (Note 6)
Class A ordinary shares subject to possible redemption, $0.0001 par value; 13,800,000 and no shares at redemption value of $10.24 and $0 per share at September 30, 2026 and December 31, 2025, respectively 141,287,300
Shareholders’ Equity (Deficit)    
Preference shares, $0.0001 par value; 5,000,000 shares authorized; none issued or outstanding at September 30, 2026 and December 31, 2025
Additional paid-in capital 24,409
Retained earnings (Accumulated deficit) 519,747 (97,057)
Total Shareholders’ Equity (Deficit) 520,371 (72,057)
Total Liabilities, Class A Ordinary Shares Subject to Possible Redemption, and Shareholders’ Equity (Deficit) 142,205,022 754,679
Class A Ordinary Shares    
Shareholders’ Equity (Deficit)    
Ordinary shares, value 33
Class B Ordinary Shares    
Shareholders’ Equity (Deficit)    
Ordinary shares, value [1],[2] 591 591
Related Party    
Current liabilities    
Promissory note – related party $ 183,856
[1] At December 31, 2025, included an aggregate of 771,429 Class B ordinary shares subject to forfeiture if the over-allotment option was not exercised in full or in part by the underwriters. On January 30, 2026, the underwriters exercised their over-allotment option in full as part of the closing of the Initial Public Offering. As a result of the underwriters’ election to fully exercise their over-allotment option, 771,429 Founder Shares are no longer subject to forfeiture by the Sponsor (Note 5).
[2] On January 29, 2026, the Company issued an additional 985,715 Founder Shares to the Sponsor through a share capitalization, resulting in the Sponsor holding an aggregate of 5,914,286 Founder Shares. All share and per-share data have been retrospectively presented (Note 5).