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Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 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			752,400			$	182,240
Less:
Redemption of Class A Ordinary shares			(10,650	)			(2,638	)
Plus:
Remeasurement of Class A ordinary shares subject to redemption			-				4,595
Class A ordinary shares subject to possible redemption - September 30, 2025			741,750			$	184,197

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

		For the three months ended								For the nine months ended
		September 30, 2025								September 30, 2025
		Class A Redeemable				Class A Nonredeemable and Class B				Class A Redeemable				Class A Nonredeemable and Class B
Numerator:
Allocation of net income (loss)		$	(200	)		$	(73,864	)		$	(65	)		$	(21,257	)
Denominator:
Basic and diluted weighted average ordinary shares outstanding			626,432				231,250,000				709,488				231,250,000
Basic and diluted net income (loss) per ordinary share		$	(0.00	)		$	(0.00	)		$	(0.00	)		$	(0.00	)

		For the three months ended								For the nine months ended
		September 30, 2024								September 30, 2024
		Class A Redeemable				Class A Nonredeemable and Class B				Class A Redeemable				Class A Nonredeemable and Class B
*Numerator:*
Allocation of net income (loss)		$	165,738			$	1,693,782			$	242,519			$	1,338,699
*Denominator:*
Basic and diluted weighted average ordinary shares outstanding			22,628,050				231,250,000				41,893,350				231,250,000
Basic and diluted net income (loss) per ordinary share		$	0.01			$	0.01			$	0.01			$	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.

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