v3.26.1
Significant Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2025
Significant Accounting Policies [Abstract]  
Schedule of Net Income (Loss) Per Share

The net income (loss) per share presented in the statements of operations is based on the following: 

 

   For the Year Ended
December 31, 2025
   For the Period from
January 18, 2024
(Inception) Through
December 31, 2024
 
   Redeemable
Ordinary
Shares
   Non-redeemable
Ordinary
Shares
   Redeemable
Ordinary
Shares
   Non-redeemable
Ordinary
Shares
 
Basic and diluted net income (loss) per ordinary share                
Numerator:                
Allocation of net income (loss) $957,848  $327,243  $—  $(77,094)
                     
Denominator:                    
Basic and diluted weighted average shares outstanding  5,605,479   1,915,076   —   1,500,000(1) 
Basic and diluted net income (loss) per ordinary share $0.17  $0.17  $—  $(0.05)

 

(1) Ordinary shares have been retroactively restated to reflect the Sponsor’s forfeiture of 225,000 Founder Shares on March 10, 2025 for no consideration as the underwriters of the IPO did not exercise the over-allotment option.
Schedule of Ordinary Shares Subject to Possible Redemption

Accordingly, as of December 31, 2025, ordinary shares subject to possible redemption are presented at redemption value as temporary equity, outside of permanent shareholders’ equity on the Company’s balance sheet in the following table:

 

   Shares   Amount 
Gross proceeds from IPO  6,000,000  $60,000,000 
Less:          
Proceeds allocated to Public Rights  —   (1,320,000)
Allocation of offering costs related to redeemable shares  —   (1,538,521)
           
Plus:          
Accretion of carrying value to redemption value  —   5,090,123 
Ordinary shares subject to possible redemption – December 31, 2025  6,000,000  $62,231,602