SEGMENT INFORMATION

6 Months Ended

Jun. 30, 2026

SEGMENT INFORMATION

SEGMENT INFORMATION

NOTE 9 — SEGMENT INFORMATION

ASC Topic 280, "Segment Reporting," establishes standards for companies to report in their financial statements information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker, or group, in deciding how to allocate resources and assess performance.

The Company’s CODM has been identified as the Chief Executive Officer and Chief Financial Officer, who reviews the assets, operating results, and financial metrics for the Company as a whole to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that the Company has one operating and reportable segment.

The CODM assesses performance for the single segment and decides how to allocate resources based on net income (loss), which is the same measure reported in the accompanying unaudited statements of operations. The CODM uses net income (loss) to monitor budgeted versus actual formation and operating costs, to manage expenditures, and to assess the sufficiency of the Company’s liquidity to fund operations and pursue a Business Combination within the prescribed completion period. The measure of segment assets is total assets as reported on the accompanying unaudited balance sheets. Significant segment expenses and other segment items regularly provided to the CODM are as follows:

	For the Three Months Ended June 30, 2026			For the Period from June 3, 2025 (Inception) Through June 30, 2025			For the Six Months Ended June 30, 2026			For the Period from June 3, 2025 (Inception) Through June 30, 2025
Less: Formation and operating costs	$	(56,223	)	$	(4,431	)	$	(61,003	)	$	(4,431	)
Less: Offering costs attributable to over-allotment option liability		(3,155	)		-			(3,155	)		-
Interest income		1,615			-			1,809			-
Dividend income earned on investments held in Trust Account		738,435			-			738,435			-
Change in fair value of over-allotment option liability		70,726			-			70,726			-
Net income (loss)	$	751,398		$	(4,431	)	$	746,812		$	(4,431	)

Segment assets, representing total assets, were $101,107,134 as of June 30, 2026 and $128,653 as of December 31, 2025, consisting principally of investments held in the Trust Account, cash held outside the Trust Account and prepaid expenses.