SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2024

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]

Class A Ordinary Shares Subject to Redemption

At September 30, 2024, the Public Shares subject to redemption reflected in the balance sheet are reconciled in the following table:

Gross proceeds	$	86,250,000
Less:
Class A ordinary shares issuance costs		(4,793,647	)
Plus:
Accretion of carrying value to redemption value		5,880,686
Class A ordinary shares subject to possible redemption, September 30, 2024	$	87,337,039

Basic and Diluted Net (Loss) Income Per Ordinary Share

The following tables reflect the calculation of basic and diluted net income per ordinary share (in dollars, except per share amounts):

	For the Three Months Ended September 30, 2024				For the Period from March 30, 2024 (Inception) Through September 30, 2024
	Class A Redeemable		Class A and B Non-redeemable		Class A Redeemable		Class A and B Non-redeemable
Basic net income per ordinary share:
Numerator:
Allocation of net income	$	764,878	$	216,604	$	742,977	$	325,983
Denominator:
Basic weighted average ordinary shares outstanding		8,625,000		2,442,500		4,896,484		2,148,346
Basic net income per ordinary share	$	0.09	$	0.09	$	0.15	$	0.15

	For the Three Months Ended September 30, 2024				For the Period from March 30, 2024 (Inception) Through September 30, 2024
	Class A Redeemable		Class A and B Non-redeemable		Class A Redeemable		Class A and B Non-redeemable
Diluted net income per ordinary share:
Numerator:
Allocation of net income	$	764,878	$	216,604	$	731,119	$	337,841
Denominator:
Diluted weighted average ordinary shares outstanding		8,625,000		2,442,500		4,896,484		2,262,604
Diluted net income per ordinary share	$	0.09	$	0.09	$	0.15	$	0.15