v3.26.1
Summary of Significant Accounting Policies (Tables)
3 Months Ended
Mar. 31, 2026
Summary of Significant Accounting Policies [Abstract]  
Schedule of Net Income Per Share

The following tables reflect the net income per share after allocating income between the shares based on outstanding shares:

 

    Three months ended
March 31, 2026
 
    Class A     Class B  
Numerator:            
Basic and diluted net income per share of ordinary shares:            
Allocation of income –            
Basic and diluted   $ 1,211,000     $ 404,000  
Denominator:                
Weighted average shares of ordinary shares:                
Basic and diluted     23,000,000       7,666,667  
Net income per share of ordinary shares –                
Basic and diluted   $ 0.05     $ 0.05  
Schedule of Class A Ordinary Shares Subject to Possible Redemption As of March 31, 2026 and December 31, 2025, the Class A ordinary shares subject to possible redemption reflected in the unaudited condensed balance sheets are reconciled in the following table:
    Dollars     Shares  
Gross proceeds of Offering   $ 230,000,000       23,000,000  
Less: Proceeds allocated to Public Warrants     (2,967,000 )     -  
Offering costs     (10,512,000 )     -  
Plus: Accretion of carrying value to redemption value     13,708,000       -  
Class A ordinary shares subject to possible redemption as of December 31, 2025     230,229,000       23,000,000  
Plus: Accretion of carrying value to redemption value     2,033,000       -  
Class A ordinary shares subject to possible redemption as of March 31, 2026   $ 232,262,000       23,000,000