SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

10 Months Ended

Dec. 31, 2024

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of computation of basic and diluted net loss per share

	For the Period from March 11,
	2024 (Inception) through
	December 31, 2024
	Class A		Class B Non-
	Redeemable		redeemable
	Shares		Shares
Basic net income per ordinary share:
Numerator:
Allocation of net income, basic	$	2,764,139	$	1,445,200
Denominator:
Basic weighted average ordinary shares outstanding		10,522,034		5,501,329
Basic net income per ordinary share	$	0.26	$	0.26

	For the Period from March 11,
	2024 (Inception) through
	December 31, 2024
	Class A		Class B Non-
	Redeemable		redeemable
	Shares		Shares
Diluted net income per ordinary share:
Numerator:
Allocation of net income, diluted	$	2,747,800	$	1,461,539
Denominator:
Diluted weighted average ordinary shares outstanding		10,522,034		5,596,611
Diluted net income per ordinary share	$	0.26	$	0.26

Schedule of reconciliation of Class A ordinary shares subject to redemption

	Shares	Amount
Gross proceeds	16,000,000	$	160,000,000
Less:
Proceeds allocated to Public Warrants	—		(2,080,000)
Proceeds allocated to the over-allotment option	—		(169,119)
Class A ordinary shares issuance costs	—		(10,024,214)
Plus:
Accretion of carrying value to redemption value	—		16,680,349
Class A ordinary shares subject to possible redemption, December 31, 2024	16,000,000	$	164,407,016