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 Reflected in the Accompanying Unaudited Condensed Balance Sheets

As of September 30, 2026 and December 31, 2025, the Class A Ordinary Shares subject to possible redemption reflected in the accompanying condensed balance sheets are reconciled in the following table:

 

Gross proceeds   $ 143,750,000  
Less:        
Proceeds allocated to Public Warrants     (1,890,313 )
Class A Ordinary Shares issuance costs     (8,280,209 )
Plus:        
Accretion of carrying value to redemption value     15,145,013  
Class A Ordinary Shares subject to possible redemption, December 31, 2025     148,724,491  
Plus:        
Accretion of carrying value to redemption value     1,304,269  
Class A Ordinary Shares subject to possible redemption, March 31, 2026     150,028,760  
Plus:        
Accretion of carrying value to redemption value     1,318,684  
Class A Ordinary Shares subject to possible redemption, June 30, 2026     151,347,444  
Plus:        
Accretion of carrying value to redemption value     1,371,592  
Class A Ordinary Shares subject to possible redemption, September 30, 2026   $ 152,719,036  
Schedule of Basic and Diluted Net Income Per Ordinary Share

The following tables present a reconciliation of the numerator and denominator used to compute basic and diluted net income per Ordinary Share for each class of Ordinary Shares:

 

    For the Three Months Ended
September 30,
    For the Nine Months Ended
September 30,
 
    2026     2025     2026     2025  
    Class A     Class B     Class A     Class B     Class A     Class B     Class A     Class B  
Basic net income per Ordinary Share:                                                
Numerator:                                                
Allocation of net income   $ 819,972     $ 302,591     $ 878,176     $ 324,070     $ 2,160,891     $ 797,425     $ 1,687,897     $ 860,113  
Denominator:                                                                
Basic weighted average Ordinary Shares outstanding     14,940,625       5,513,483       14,940,625       5,513,483       14,940,625       5,513,483       10,452,965       5,326,586  
Basic net income per Ordinary Share   $ 0.05     $ 0.05     $ 0.06     $ 0.06     $ 0.14     $ 0.14     $ 0.16     $ 0.16  
    For the Three Months Ended
September 30,
    For the Nine Months Ended
September 30,
 
    2026     2025     2026     2025  
    Class A     Class B     Class A     Class B     Class A     Class B     Class A     Class B  
Diluted net income per Ordinary Share:                                                
Numerator:                                                
Allocation of net income   $ 819,972     $ 302,591     $ 878,176     $ 324,070     $ 2,160,891     $ 797,425     $ 1,668,139     $ 879,871  
Denominator:                                                                
Diluted weighted average Ordinary Shares outstanding     14,940,625       5,513,483       14,940,625       5,513,483       14,940,625       5,513,483       10,452,965       5,513,483  
Diluted net income per Ordinary Share   $ 0.05     $ 0.05     $ 0.06     $ 0.06     $ 0.14     $ 0.14     $ 0.16     $ 0.16