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

The following table reflects basic net income per ordinary share.

 

   For the
Three Months Ended
 
   March 31, 2026 
Class A Redeemable ordinary shares     
Numerator: Allocation of net income  $506,052 
Denominator: Weighted average shares outstanding   11,000,000 
Net income per Class A Ordinary Share  $0.05 
Class B Non-redeemable ordinary shares     
Numerator: Allocation of net income  $316,628 
Denominator: Weighted average shares outstanding   6,882,500 
Net income per Class B Ordinary Share  $0.05 

The following table reflects diluted net income per ordinary share.

 

   For the
Three Months Ended
 
   March 31, 2026 
Class A Redeemable ordinary shares    
Numerator: Allocation of net income  $489,161 
Denominator: Weighted average shares outstanding   11,000,000 
Net income per Class A Ordinary Share  $0.04 
Class B Non-redeemable ordinary shares     
Numerator: Allocation of net income  $333,519 
Denominator: Weighted average shares outstanding   7,500,000 
Net income per Class B Ordinary Share  $0.04 
Schedule of Class A Ordinary Shares Subject to Redemption

As March 31, 2026, the Class A ordinary shares subject to redemption reflected in the balance sheet are reconciled in the following table:

 

Gross proceeds  $300,000,000 
Less: Proceeds allocated to public warrants   (2,448,363)
Less: Class A share issuance costs   (18,356,553)
Add: Remeasurement of carrying value to redemption value   21,760,416 
Class A shares subject to possible redemption March 31, 2026  $300,955,500