XML 76 R56.htm IDEA: XBRL DOCUMENT v3.26.1
Summary of Significant Accounting Policies (Tables) - CANTOR EQUITY PARTNERS II, INC.
 3 Months Ended
Mar. 31, 2026
Class of Stock [Line Items]  
Schedule of Temporary Equity
As of March 31, 2026 and December 31, 2025, the Class A ordinary shares subject to possible redemption, as presented in the accompanying consolidated balance sheets, are reconciled in the following table:
Gross proceeds$240,000,000 
Less:
Issuance costs allocated to Class A ordinary shares subject to possible redemption(5,302,338)
Plus:
Accretion of carrying value to redemption value15,519,715 
Class A ordinary shares subject to possible redemption, December 31, 2025
$250,217,377 
Plus:
Accretion of carrying value to redemption value2,135,811 
Class A ordinary shares subject to possible redemption, March 31, 2026
$252,353,188 
As of December 31, 2025 and 2024, the Class A ordinary shares subject to possible redemption, as presented in the accompanying consolidated balance sheets, are reconciled in the following table:
Class A ordinary shares subject to possible redemption, December 31, 2024
$— 
Gross proceeds240,000,000 
Less:
Issuance costs allocated to Class A ordinary shares subject to possible redemption(5,302,338)
Plus:
Accretion of carrying value to redemption value15,519,715 
Class A ordinary shares subject to possible redemption, December 31, 2025
$250,217,377 
Schedule of Earnings Per Share, Basic and Diluted
The following table reflects the calculation of basic and diluted net income (loss) per ordinary share:
For the Three Months Ended March 31, 2026For the Three Months Ended March 31, 2025
Class A – 
Public
shares		Class A – 
Private
placement
shares		Class B –
Ordinary
shares		Class A – 
Public
shares		Class A – 
Private
placement
shares		Class B – 
Ordinary
shares
Basic and diluted net income (loss) per ordinary share
Numerator:
Allocation of net income (loss)
$1,880,766 $45,452 $470,192 $— $— $(27,148)
Denominator:
Basic and diluted weighted average number of ordinary shares outstanding
24,000,000 580,000 6,000,000 — — 6,000,000 
Basic and diluted net income (loss) per ordinary share
$0.08 $0.08 $0.08 $— $— $— 
The following table reflects the calculation of basic and diluted net income (loss) per ordinary share:
For the Year Ended
December 31, 2025
For the Year Ended
December 31, 2024
Class A –Public
shares
Class A –Private
placement
shares
Class B –
Ordinary
shares
Class A –Public
shares
Class A –Private
placement
shares
Class B –Ordinary
shares
Basic and diluted net income (loss) per ordinary share
Numerator:
Allocation of net income (loss)
$12,486 $302 $4,728 $— $— $(70,682)
Denominator:
Basic and diluted weighted average number of ordinary shares outstanding
15,846,575 382,959 6,000,000 — — 6,000,000 
Basic and diluted net income (loss) per ordinary share
$0.00 $0.00 $0.00 $— $— $(0.01)