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Significant accounting policies (Tables)
6 Months Ended
Jun. 30, 2026
Significant Accounting Policies  
Schedule of net income (loss) per share

 

 

For the Three

months ended

June 30,

2026

 

 

For the Three

months ended

June 30,

2025

 

 

For the Six

months ended

June 30,

2026

 

 

For the Six 

months ended

June 30,

2025

 

Net (loss) /income

 

$(90,586 )

 

$75,887

 

 

$(214,150 )

 

$147,341

 

Accretion of temporary equity to redemption value

 

 

(7,474 )

 

 

(589,876 )

 

 

(17,849 )

 

 

(1,174,628 )

Net loss including accretion of temporary equity

 

$(98,060 )

 

$(513,989 )

 

$(231,999 )

 

$(1,027,287 )

 

 

For the

Three Months Ended

 

 

For the

Three Months Ended

 

 

 

June 30, 2026

 

 

June 30, 2025

 

 

 

 

 

 

Non-

 

 

 

 

 

Non-

 

 

 

Redeemable

 

 

Redeemable

 

 

Redeemable

 

 

Redeemable

 

 

 

Ordinary

 

 

Ordinary

 

 

Ordinary

 

 

Ordinary

 

 

 

Share

 

 

Share

 

 

Share

 

 

Share

 

 

 

(Unaudited)

 

 

(Unaudited)

 

 

(Unaudited)

 

 

(Unaudited)

 

Basic and diluted net income (loss) per share:

 

 

 

 

 

 

 

 

 

 

 

 

Numerators:

 

 

 

 

 

 

 

 

 

 

 

 

Allocation of net loss including carrying value to redemption value

 

$(2,782 )

 

$(95,278 )

 

$(229,083 )

 

$(284,906 )

Accretion of carrying value to redemption value

 

 

7,474

 

 

 

-

 

 

 

589,876

 

 

 

-

 

Allocation of net income/(loss)

 

$4,692

 

 

$(95,278 )

 

$360,793

 

 

$(284,906 )

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Denominators:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Weighted-average shares outstanding

 

 

67,466

 

 

 

2,310,750

 

 

 

1,857,989

 

 

 

2,310,750

 

Basic and diluted net income/ (loss) per share

 

$0.07

 

 

$(0.04 )

 

$0.19

 

 

$(0.12 )

 

 

For the

Six Months Ended

 

 

For the

Six Months Ended

 

 

 

June 30, 2026

 

 

June 30, 2025

 

 

 

 

 

 

Non-

 

 

 

 

 

Non-

 

 

 

Redeemable

 

 

Redeemable

 

 

Redeemable

 

 

Redeemable

 

 

 

Ordinary

 

 

Ordinary

 

 

Ordinary

 

 

Ordinary

 

 

 

Share

 

 

Share

 

 

Share

 

 

Share

 

 

 

(Unaudited)

 

 

(Unaudited)

 

 

(Unaudited)

 

 

(Unaudited)

 

Basic and diluted net income (loss) per share:

 

 

 

 

 

 

 

 

 

 

 

 

Numerators:

 

 

 

 

 

 

 

 

 

 

 

 

Allocation of net loss including carrying value to redemption value

 

$(7,801 )

 

$(224,198 )

 

$(457,857 )

 

$(569,430 )

Accretion of carrying value to redemption value

 

 

17,849

 

 

 

-

 

 

 

1,174,628

 

 

 

-

 

Allocation of net income/(loss)

 

$10,048

 

 

$(224,198 )

 

$716,771

 

 

$(569,430 )

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Denominators:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Weighted-average shares outstanding

 

 

80,403

 

 

 

2,310,750

 

 

 

1,857,989

 

 

 

2,310,750

 

Basic and diluted net income/ (loss) per share

 

$0.12

 

 

$(0.10 )

 

$0.39

 

 

$(0.25 )
Schedule of fair value of assets measured on recurring basis

 

 

June 30, 2026 (Unaudited)

 

 

December 31, 2025

 

 

 

Level

 

 

Investment

 

 

Level

 

 

Investment

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Assets:

 

 

 

 

 

 

 

 

 

 

 

 

Investments held in Trust Account

 

 

1

 

 

$753,670

 

 

 

1

 

 

$1,179,991