SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 2025

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]

Class A Ordinary Shares Subject to Redemption

At March 31, 2025 and December 31, 2024, the Public Shares subject to redemption reflected in the balance sheets 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		6,898,044
Class A ordinary shares subject to possible redemption, December 31, 2024		88,354,397
Plus:
Accretion of carrying value to redemption value		934,513
Class A ordinary shares subject to possible redemption, March 31, 2025	$	89,288,910

Basic and Diluted Net Income (Loss) Per Ordinary Share

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

	For the Three Months Ended March 31, 2025				For the Period from March 22, 2024 (Inception) Through March 31, 2024
	Class A Redeemable		Class A and B Non-redeemable		Class A Redeemable		Class B Non-redeemable
Basic and diluted net income (loss) per ordinary share:
Numerator:
Allocation of net income (loss)	$	528,804	$	149,751	$	—	$	(15,397	)
Denominator:
Basic weighted average ordinary shares outstanding		8,625,000		2,442,500		—		1,875,000
Basic and diluted net income (loss) per ordinary share	$	0.06	$	0.06	$	—	$	(0.01	)