v3.26.1
Summary of Significant Accounting Policies (Tables)
3 Months Ended
Mar. 31, 2026
Summary of Significant Accounting Policies [Abstract]  
Schedule of Redeemable Class A Ordinary Shares

As of March 31, 2026 and December 31, 2025, the amounts of redeemable Class A ordinary shares reflected on the balance sheets are reconciled in the following table:

 

Gross proceeds  $258,000,000 
Less:     
Proceeds allocated to Eagle Share Rights   (6,966,000)
Proceeds allocated to the Over-Allotment Option   (298,500)
Class A ordinary shares issuance costs   (11,788,102)
Plus:     
Adjust carrying value to redemption value   29,788,426 
Class A ordinary shares subject to possible redemption, December 31, 2025   268,735,824 
Plus:     
Adjust carrying value to redemption value   2,371,918 
Class A ordinary shares subject to possible redemption, March 31, 2026  $271,107,742 
Schedule of Basic and Diluted Net Income Per Share

As of March 31, 2026 and 2025, the Company did not have any dilutive securities or other contracts that could, potentially, be exercised or converted into ordinary shares, and then share in the earnings of the Company. As a result, diluted net income per share is the same as basic net income per share for the periods presented.

 

   For The Three Months Ended   For The Three Months Ended 
   March 31, 2026   March 31, 2025 
   Class A   Class A and B,
non-redeemable
   Class A   Class A and B,
non-redeemable
 
Basic and diluted net income per ordinary share                
Numerator:                
Allocation of net income  $1,790,730   $382,994   $2,022,330   $432,528 
Denominator:                    
Basic and diluted weighted average shares outstanding   25,800,000    5,518,000    25,800,000    5,518,000 
Basic and diluted net income per ordinary share  $0.07   $0.07   $0.08   $0.08