SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Jun. 30, 2026

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of ordinary shares subject to possible redemption

	Number of Shares		Amount
Public offering proceeds		10,000,000	$	100,000,000
Less:
Proceeds allocated to public rights				(3,457,237	)
Proceeds allocated to public warrants				(874,748	)
Proceeds allocated to over-allotment option liability				(70,726	)
Allocation of offering costs related to redeemable shares				(4,264,043	)
Add:
Accretion of carrying value to redemption value				8,666,754
Balance as of April 15, 2026		10,000,000		100,000,000
Subsequent remeasurement of carrying value to redemption value				738,435
Class A ordinary shares subject to possible redemption – June 30, 2026		10,000,000	$	100,738,435

Schedule of basic and diluted net income (loss) per ordinary share

	Three Months Ended June 30, 2026 Redeemable Class A		Non-Redeemable Class A		Class B
Allocation of net income (loss)	$	513,168	$	25,145	$	213,085
Basic and diluted weighted average shares outstanding		8,461,538		414,615		3,513,514
Basic and diluted net income (loss) per share	$	0.06	$	0.06	$	0.06

	Period from June 3, 2025 (Inception) Through June 30, 2025 Redeemable Class A		Non-Redeemable Class A		Class B
Allocation of net income (loss)	$	-	$	-	$	(4,431	)
Basic and diluted weighted average shares outstanding		-		-		3,896,236
Basic and diluted net income (loss) per share	$	-	$	-	$	(0.00	)

	Six Months Ended June 30, 2026 Redeemable Class A		Non-Redeemable Class A		Class B
Allocation of net income (loss)	$	398,320	$	19,518	$	328,974
Basic and diluted weighted average shares outstanding		4,254,144		208,453		3,513,514
Basic and diluted net income (loss) per share	$	0.09	$	0.09	$	0.09

	Period from June 3, 2025 (Inception) Through June 30, 2025 Redeemable Class A		Non-Redeemable Class A		Class B
Allocation of net income (loss)	$	-	$	-	$	(4,431	)
Basic and diluted weighted average shares outstanding		-		-		3,896,236
Basic and diluted net income (loss) per share	$	-	$	-	$	(0.00	)