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Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2025

Summary of Significant Accounting Policies

Summary of class A ordinary shares subject to possible redemption reflected

		Shares				Amounts
Class A ordinary shares subject to possible redemption - December 31, 2024			15,048			$	182,240
Less:
Payments to Class A ordinary shareholders for redemption of shares			-				-
Plus:
Remeasurement of carrying value to redemption value			-				3,047
Class A ordinary shares subject to possible redemption - June 30, 2025			15,048			$	185,287

Summary of basic and diluted net income (loss) per share

		For the three months ended June 30, 2025								For the six months ended June 30, 2025
		Class A				Class A Non -Redeemable				Class A				Class A Non -Redeemable
Particulars		Redeemable				and Class B				Redeemable				and Class B
Numerators:
Allocation of net income (loss)		$	(211	)		$	(64,712	)		$	171			$	52,571

Denominators:
Weighted average shares outstanding			15,048				10,000,000				15,048				4,625,000
Basic and diluted net income (loss) per share		$	(0.01	)		$	(0.01	)		$	0.01			$	0.01

		For the three months ended June 30, 2024								For the six months ended June 30, 2024
		Class A				Class A Non -Redeemable				Class A				Class A Non -Redeemable
Particulars		Redeemable				and Class B				Redeemable				and Class B
Numerators:
Allocation of net income (loss)		$	6,190			$	63,258			$	(50,485	)		$	(227,817	)

Denominators:
Weighted average shares outstanding			452,561				4,625,000				1,024,903				4,625,000
Basic and diluted net income (loss) per share		$	0.01			$	0.01			$	(0.05	)		$	(0.05	)

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.

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