v3.26.1
Summary of Significant Accounting Policies (Tables)
6 Months Ended
Mar. 31, 2026
Accounting Policies [Abstract]  
Summary of Possible Redemption Reflected in the Balance Sheet are Reconciled the Class A ordinary shares subject to possible redemption reflected in the unaudited condensed balance sheets are reconciled in the following table:
 
Gross proceeds
   $ 230,000,000  
Less:
  
Proceeds allocated to Public Warrants
     (3,565,000
Class A ordinary shares issuance cost
     (14,171,895
Accretion of carrying value to redemption value
     22,365,061  
  
 
 
 
Class A Ordinary Shares subject to possible redemption, September 30, 2025
     234,628,166  
Plus:
  
Accretion of carrying value to redemption value
     4,406,950  
  
 
 
 
Class A Ordinary Shares subject to possible redemption, March 31, 2026
   $ 239,035,116  
  
 
 
 
Summary of Basic and Diluted Net Income Per Ordinary Share
The following table reflects the calculation of basic and diluted net income (loss) per ordinary share:
 
    
For the Three Months

Ended March 31, 2026
    
For the Three Months

Ended March 31, 2025
   
For the Six Months

Ended March 31, 2026
    
For the Period from October 3, 2024
(Inception) through March 31, 2025
 
    
Class A -

Redeemable
    
Class A & B -

Non-redeemable
    
Class A -

Redeemable
    
Class A & B -

Non-redeemable
   
Class A -

Redeemable
    
Class A & B -

Non-redeemable
    
Class A -

Redeemable
    
Class A & B -

Non-redeemable
 
Basic and diluted net income (loss) per ordinary share
                      
Numerator:
                      
Allocation of net income (loss)
   $ 823,685      $ 307,628      $      $ (706   $ 384,100      $ 143,453      $      $ (46,490
  
 
 
    
 
 
    
 
 
    
 
 
   
 
 
    
 
 
    
 
 
    
 
 
 
Denominator:
                ,           
Basic and diluted weighted average shares outstanding
     23,000,000        8,590,000               6,852,174       23,000,000        8,590,000               6,852,174  
  
 
 
    
 
 
    
 
 
    
 
 
   
 
 
    
 
 
    
 
 
    
 
 
 
Basic and diluted net income (loss) per ordinary share
   $ 0.04      $ 0.04      $      $ (0.00   $ 0.02      $ 0.02      $      $ (0.01