XML 37 R23.htm IDEA: XBRL DOCUMENT v3.26.1
Summary of Significant Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2025
Summary of Significant Accounting Policies [Abstract]  
Schedule of Basic and Diluted Net Income Per Share

The following table presents a reconciliation of the numerator and denominator used to compute basic and diluted net income per share for each class of Ordinary Shares:

 

   For the period from
June 9, 2025
(Inception) Through
December 31, 2025
 
   Class A   Class B 
Basic net income per Ordinary Share:        
Numerator:        
Allocation of net income, basic $2,080,472  $904,519 
Denominator:          
Basic and diluted weighted-average Ordinary Shares outstanding  14,890,244   6,473,780 
Basic net income per Ordinary Share $0.14  $0.14 

 

   For the period from
June 9, 2025
(Inception) Through
December 31, 2025
 
   Class A   Class B 
Diluted net income per Ordinary Share:        
Numerator:        
Allocation of net income, basic and diluted $2,050,969  $934,022 
Denominator:          
Diluted weighted-average Ordinary Shares outstanding  14,890,244   6,781,098 
Diluted net income per Ordinary Share $0.14  $0.14 
Schedule of Class A Ordinary Shares Subject to Possible Redemption As of December 31, 2025, the Class A Ordinary Shares subject to possible redemption reflected in the accompanying balance sheet are reconciled in the following table
Gross proceeds $275,000,000 
Less:     
Proceeds allocated to Public Warrants  (4,675,000)
Class A Ordinary Shares issuance cost  (16,776,726)
Plus:     
Accretion of carrying value to redemption value  24,686,765 
Class A Ordinary Shares subject to possible redemption, December 31, 2025 $278,235,039