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

Accordingly, as of March 31, 2026 and December 31, 2025, Class A ordinary shares subject to possible redemption are presented at redemption value as temporary equity, outside of permanent shareholders’ equity on the Company’s unaudited condensed consolidated balance sheet, as summarized in the following table:

 

Ordinary shares subject to possible redemption, December 31, 2024   $ 86,250,000  
Add:        
Subsequent measurement of ordinary shares subject to possible redemption     3,089,290  
Ordinary shares subject to possible redemption, December 31, 2025     89,339,290  
Add:        
Subsequent measurement of ordinary shares subject to possible redemption     785,555  
Ordinary shares subject to possible redemption, March 31, 2026 (Unaudited)   $ 90,124,845  
Schedule of Basic and Diluted Net Income Per Ordinary Share As a result, the diluted income per ordinary share is the same as basic income per ordinary share for the period presented.
    For the three months ended
March 31, 2026
    For the three months ended
March 31, 2025
 
    Class A
Redeemable
    Class A
Non-Redeemable
    Class B     Class A
Redeemable
    Class A
Non-Redeemable
    Class B  
Numerators:                                    
Allocation of net income   $ 174,143     $ 46,325     $ 19,989     $ 224,519     $  1     $ 155,418  
                                                 
Denominators:                                                
Weighted average shares outstanding     8,625,000       2,294,375       990,000       4,360,955       14       3,018,750  
Basic and diluted net income per share   $ 0.02     $ 0.02     $ 0.02     $ 0.05     $ 0.05     $ 0.05  
Schedule of Fair Value on a Recurring Basis

The following table presents information about the Company’s assets that are measured at fair value on a recurring basis at March 31, 2026 and 2025 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:

 

Description   Level     March 31,
2026
    December 31,
2025
 
Assets:                      
Marketable securities held in Trust Account   1     $ 90,124,845     $ 89,339,290  
Cash   1     $ 10,863     $ 25,745