Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2026

Significant Accounting Policies [Abstract]

Schedule of Basic and Diluted Net Income Per Ordinary Share

The following table reflects the calculation of basic and diluted net income per common stock share:

		For the Three Months Ended June 30,
		2026								2025
		Redeemable				Non-redeemable				Redeemable				Non-redeemable
Basic and diluted net income per common stock share
Numerator:
Allocation of net income		$	235,792			$	91,780			$	301,525			$	117,366
Denominator:
Basic weighted average common stock outstanding			6,900,000				2,685,750				6,900,000				2,685,750
Basic and diluted net income per common stock share		$	0.03			$	0.03			$	0.04			$	0.04

		For the Six Months Ended June 30,
		2026								2025
		Redeemable				Non-redeemable				Redeemable				Non-redeemable
Basic and diluted net income per common stock share
Numerator:
Allocation of net income		$	458,333			$	178,401			$	594,061			$	231,232
Denominator:
Basic weighted average common stock outstanding			6,900,000				2,685,750				6,900,000				2,685,750
Basic and diluted net income per common stock share		$	0.07			$	0.07			$	0.09			$	0.09

Schedule of Common Stock Subject to Possible Redemption

At June 30, 2026 and December 31, 2025, the common stock subject to possible redemption reflected in the condensed balance sheets is reconciled in the following table:

Common stock subject to possible redemption, December 31, 2024		$	69,233,258
Plus:
Remeasurement of carrying value to redemption value			2,176,965
Common stock subject to possible redemption, December 31, 2025		$	71,410,223
Plus:
Accretion of carrying value to redemption value			478,160
Common stock subject to possible redemption, March 31, 2026		$	71,888,383
Plus:
Accretion of carrying value to redemption value			708,120
Common stock subject to possible redemption, June 30, 2026		$	72,596,503

Tabular disclosure of temporary equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.

+ References + Details