v3.25.3
Segment Information
9 Months Ended
Sep. 30, 2025
Segment Information [Abstract]  
SEGMENT INFORMATION

NOTE 9. SEGMENT INFORMATION

 

ASC Topic 280, “Segment Reporting,” establishes standards for companies to report in their financial statement information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise that engage in business activities from which it may recognize revenues and incur expenses, and 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 Financial Officer, who reviews the operating results for the Company as a whole to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that the Company only has one reportable segment.

 

The CODM assesses performance for the single segment and decides how to allocate resources based on net income or loss that also is reported on the condensed statements of operations as net income or loss. The measure of segment assets is reported on the condensed balance sheet as total assets. When evaluating the Company’s performance and making key decisions regarding resource allocation the CODM reviews several key metrics, which include the following:

 

   September 30,
2025
 
Cash  $572,424 
Cash and investments held in Trust Account  $223,843,371 

 

  

For the

Three Months Ended
September 30,
2025

   For the
Period from
January 2,
2025
(inception) through
September 30,
2025
 
Formation, general, and administrative costs  $506,898   $765,723 
Interest earned on investments held in Trust Account  $2,425,410   $3,843,371