v3.26.1
Significant Accounting Policies (Tables)
3 Months Ended
Mar. 31, 2026
Significant Accounting Policies [Abstract]  
Schedule of Class A Ordinary Shares Subject to Possible Redemption Reflected As of March 31, 2026 and December 31, 2025, the Class A ordinary shares subject to possible redemption reflected in the condensed balance sheets are reconciled in the following table:
Gross proceeds   $ 172,500,000  
Less:        
Proceeds allocated to Public Warrants     (2,254,000 )
Public Shares issuance cost     (10,801,935 )
Plus:        
Remeasurement of carrying value to redemption value     13,294,609  
Class A ordinary shares subject to possible redemption, December 31, 2025   $ 172,738,674  
Plus:        
Accretion of carrying value to redemption value     1,469,573  
Class A ordinary shares subject to possible redemption, March 31, 2026   $ 174,208,247  
Schedule of Basic and Diluted Net Income Per Ordinary Share

The following table reflects the calculation of basic and diluted net income per ordinary share (in dollars, except per-share amounts):

 

    For the Three
Months Ended
March 31, 2026
 
    Class A     Class B  
Basic and diluted net income per ordinary share            
Basic and diluted net income per ordinary share            
Numerator:            
Allocation of net income   $ 945,616     $ 315,205  
Denominator:                
Basic weighted average shares outstanding     17,250,000       5,750,000  
Basic net income per ordinary share   $ 0.05     $ 0.05