XML 31 R20.htm IDEA: XBRL DOCUMENT v3.25.3
Summary of Significant Accounting Policies (Tables)
 9 Months Ended
Sep. 30, 2025
Summary of Significant Accounting Policies [Abstract]  
Schedule of Class A Ordinary Shares Subject to Possible Redemption At September 30, 2025, the Class A Ordinary Shares subject to possible redemption reflected in the accompanying unaudited condensed balance sheet are reconciled in the following table:
   Shares   Amount 
Gross proceeds   25,300,000   $253,000,000 
Less:          
Proceeds allocated to Rights        (5,313,000)
Class A Ordinary Shares issuance costs        (10,779,819)
Plus:          
Accretion of Class A Ordinary Shares to redemption amount        17,012,182 
Class A Ordinary Shares subject to possible redemption, June 30, 2025   25,300,000    253,919,363 
Plus:          
Accretion of Class A Ordinary Shares to redemption amount        2,639,785 
Class A Ordinary Shares subject to possible redemption, September 30, 2025   25,300,000   $256,559,148 
Schedule of Basic and Diluted Net Income Per Ordinary Share

The following tables present a reconciliation of the numerator and denominator used to compute basic and diluted net income per Ordinary Share for each class of Ordinary Share:

 

   For the Three Months Ended
September 30,
2025		   For the
Period from
January 7, 2025
(Inception) Through
September 30,
2025		 
   Redeemable Class A   Non-redeemable Class A and Class B   Redeemable Class A   Non-redeemable Class A and Class B 
Basic net income per Ordinary Share                
Numerator:                
Allocation of net income  $1,790,223   $633,823   $1,901,292   $1,299,195 
Denominator:                    
Basic weighted average Ordinary Shares outstanding   25,300,000    8,957,383    11,844,569    8,093,656 
Basic net income per Ordinary Share  $0.07   $0.07   $0.16   $0.16 

 

   For the Three Months Ended
September 30,
2025		   For the
Period from
January 7, 2025
(Inception) Through
September 30,
2025		 
   Redeemable Class A   Non-redeemable Class A and Class B   Redeemable Class A   Non-redeemable Class A and Class B 
Diluted net income per Ordinary Share                
Numerator:                
Allocation of net income  $1,790,223   $633,823   $1,847,095   $1,353,392 
Denominator:                    
Diluted weighted average Ordinary Shares outstanding   25,300,000    8,957,383    11,844,569    8,678,675 
Diluted net income per Ordinary Share  $0.07   $0.07   $0.16   $0.16