v3.26.3
Condensed Statement of Cash Flows (Unaudited) - USD ($)
2 Months Ended 9 Months Ended
Sep. 30, 2025
Sep. 30, 2026
Cash Flows from Operating Activities:    
Net income (loss) $ (76,015) $ 2,376,822
Adjustments to reconcile net income (loss) to net cash used in operating activities:    
Payment of general and administrative expenses through promissory note 15,380 667
General and administrative costs advanced by related party 21,235
Interest earned on investments held in Trust Account (3,287,300)
Share-based compensation expense 138,700
Changes in operating assets and liabilities:    
Prepaid expenses and insurance (96,005)
Long-term prepaid insurance (30,268)
Accounts payable and accrued expenses 39,400 284,100
Net cash used in operating activities (613,284)
Cash Flows from Investing Activities:    
Investment of cash into Trust Account (138,000,000)
Net cash used in investing activities (138,000,000)
Cash Flows from Financing Activities:    
Proceeds from sale of Units, net of underwriting discounts paid 137,310,000
Proceeds from sale of Private Placement Units 2,615,000
Proceeds from advances from related party 815,000
Repayment of advances from related party (1,365,000)
Repayment of promissory note – related party (200,821)
Payment of offering costs (339,446)
Net cash provided by financing activities 138,834,733
Net Change in Cash 221,449
Cash – Beginning of period 550,000
Cash – End of period 771,449
Supplemental disclosure of cash flow information:    
Deferred offering costs included in accrued offering costs 27,683 64,121
Deferred offering costs paid through promissory note – related party 49,713
Deferred offering costs paid by Sponsor in exchange for the issuance of Class B ordinary shares 25,000
Prepaid expenses advanced by Sponsor 50,000
Offering costs paid through promissory note – related party 10,298
Offering costs paid through prepaid expenses 50,000
Accrued expenses paid through promissory note – related party $ 6,000