v3.26.3
Summary of Significant Accounting Policies (Tables)
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   $ 230,000,000  
Less:        
Proceeds allocated to Public Warrants     (3,020,667 )
Public Shares issuance costs     (14,270,179 )
Plus:        
Accretion for Class A ordinary shares to redemption amount     17,624,729  
Class A ordinary shares subject to possible redemption, March 31, 2026   $ 230,333,883  
Plus:        
Accretion for Class A ordinary shares to redemption amount     2,078,092  
Class A ordinary shares subject to possible redemption, June 30, 2026   $ 232,411,975  
Plus:        
Accretion for Class A ordinary shares to redemption amount     2,179,417  
Class A ordinary shares subject to possible redemption, September 30, 2026   $ 234,591,392  
Schedule of Basic and Diluted Net Income Per Ordinary Share

The following tables reflect the calculation of basic and diluted net income per ordinary share:

 

    For the Three Months
Ended September 30, 2026
    For the Nine Months
Ended September 30, 2026
 
      Class A       Class B       Class A       Class B  
Basic net income per ordinary share:                                
Numerator:                                
Allocation of net income   $ 881,946     $ 293,982     $ 2,160,080     $ 944,305  
Denominator:                                
Basic weighted average ordinary shares outstanding     23,000,000       7,666,667       16,934,066       7,402,931  
Basic net income per ordinary share   $ 0.04     $ 0.04     $ 0.13     $ 0.13  

 

    For the Three Months
Ended September 30, 2026
    For the Nine Months
Ended September 30, 2026
 
      Class A       Class B       Class A       Class B  
Diluted net income per ordinary share:                                
Numerator:                                
Allocation of net income   $ 881,946     $ 293,982     $ 2,136,922     $ 967,463  
Denominator:                                
Diluted weighted average ordinary shares outstanding     23,000,000       7,666,667       16,934,066       7,666,667  
Diluted net income per ordinary share   $ 0.04     $ 0.04     $ 0.13     $ 0.13