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Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2025

Significant Accounting Policies

Schedule of reconciliation of the numerator and denominator used to compute basic and diluted net income (loss)

​

​	​	​	​
​	​ ​ ​	For the Year Ended
​	​	December 31,
​	​ ​ ​	2025
Net income	​	$	4,667,721
Less: Remeasurement of Class A redeemable shares to redemption value		​	(23,556,771)
Net loss including accretion of Class A redeemable shares to redemption value	​	$	(18,889,050)

​

​	​	​	​	​	​	​	​
​	​	For the Year Ended
​	​	December 31,  2025
​	​	Non-redeemable		​	Redeemable shares
​	​	Class A and Class B		​	Class A
​	​ ​ ​	Ordinary shares		​ ​ ​	Ordinary shares
Total number of shares	​	​	7,008,000	​	​	25,300,000
Ownership percentage		​	22	%	​	78	%
​	​	​	​	​	​	​	​
Net income allocated by class		​	907,417		​	3,760,304	​
​	​	​	​	​	​	​	​
Less: Remeasurement of Class A redeemable shares to redemption value based on ownership percentage		​	(5,109,751)		​	(18,447,020)	​
Plus: Accretion applicable to remeasurement of Class A redeemable shares to redemption value		​	—		​	23,556,771	​
Total (loss) income based on ownership percentage	​	$	(4,202,334)	​	$	8,870,055	​
​	​	​	​	​	​	​	​
Weighted average shares outstanding	​		6,452,805	​		14,070,959	​
Basic and diluted net (loss) income per share	​	$	(0.65)	​	$	0.63	​

Schedule of Class A ordinary shares subject to possible redemption

​

​	​	​	​
Gross proceeds from Initial Public Offering	​ ​ ​	$	253,000,000
Less:		​	​
Proceeds allocated to public warrants		​	(3,340,119)
Offering costs allocated to Class A ordinary shares subject to possible redemption		​	(14,420,089)
Plus:		​	​
Accretion of Class A ordinary shares subject to possible redemption		​	23,556,771
Class A ordinary shares subject to possible redemption at December 31, 2025	​	$	258,796,563

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- References

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- Definition

Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482662/260-10-50-1

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- Definition

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

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(27))
-SubTopic 10
-Topic 210
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 480
-SubTopic 10
-Name Accounting Standards Codification
-Section S50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479857/480-10-S50-2

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 480
-SubTopic 10
-Name Accounting Standards Codification
-Section S45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479887/480-10-S45-2

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 480
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (04)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480244/480-10-S99-1

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 480
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (01)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480244/480-10-S99-1

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 480
-SubTopic 10
-Name Accounting Standards Codification
-Section S50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479857/480-10-S50-1

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