Summary of Significant Accounting Policies (Table)

9 Months Ended

Sep. 30, 2026

Summary of Significant Accounting Policies [Abstract]

Schedule of Class A Ordinary Shares Subject to Possible Redemption

As of September 30, 2026, the Class A ordinary shares subject to possible redemption reflected in the condensed balance sheets are reconciled in the following table:

Gross proceeds		$	138,000,000
Less:
Proceeds allocated to Public Rights			(4,002,000	)
Public Shares issuance cost			(1,204,394	)
Plus:
Accretion of carrying value to redemption value			5,985,990
Class A ordinary shares subject to possible redemption, March 31, 2026		$	138,779,596
Plus:
Accretion of carrying value to redemption value			1,228,397
Class A ordinary shares subject to possible redemption, June 30, 2026		$	140,007,993
Plus:
Accretion of carrying value to redemption value			1,279,307
Class A ordinary shares subject to possible redemption, September 30, 2026		$	141,287,300

Schedule of Basic and Diluted Net Income (Loss) Per Ordinary Share

The following tables present a reconciliation of the numerator and denominator used to compute basic and diluted net income (loss) per ordinary share for each class of ordinary shares:

		For the Three Months Ended September 30, 2026								For Nine Months Ended September 30, 2026
		Class A Ordinary Shares				Class B Ordinary Shares				Class A Ordinary Shares				Class B Ordinary Shares
Basic net income per Ordinary Share
Numerator:
Allocation of net income		$	768,938			$	321,920			$	1,623,957			$	752,865
Denominator
Basic weighted-average shares outstanding			14,126,875				5,914,286				12,574,471				5,829,513
Basic net income per Ordinary Share		$	0.05			$	0.05			$	0.13			$	0.13

		For the Three Months Ended September 30, 2026								For Nine Months Ended September 30, 2026
		Class A Ordinary Shares				Class B Ordinary Shares				Class A Ordinary Shares				Class B Ordinary Shares
Diluted net income per Ordinary Share
Numerator:
Allocation of net income		$	768,938			$	321,920			$	1,616,511			$	760,311
Denominator
Diluted weighted-average shares outstanding			14,126,875				5,914,286				12,574,471				5,914,286
Diluted net income per Ordinary Share		$	0.05			$	0.05			$	0.13			$	0.13

		For the Period from August 1, 2025 (inception) through September 30, 2025
		Class A Ordinary Shares				Class B Ordinary Shares
Basic and Diluted net loss per Ordinary Share
Numerator:
Allocation of net loss		$	—			$	(76,015	)
Denominator
Basic and Diluted weighted-average shares outstanding			—				5,142,857
Basic and Diluted net loss per Ordinary Share		$	—			$	(0.01	)

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.

+ References + Details