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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

10 Months Ended

Sep. 30, 2025

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of calculation of basic and diluted net income per ordinary share

​

​	​	​	​	​	​	​
​	​	For the Period from
​	​	November 21, 2024 (Inception)
​	​	Through September 30, 2025
​	​ ​ ​	Class A		​ ​ ​	Class B
Basic net income per share:	​	​	​	​	​	​
Numerator:	​	​	​	​	​	​
Allocation of net income	​	$	4,080,547	​	$	1,370,461
Denominator:	​	​	​	​	​	​
Weighted-average shares outstanding	​		16,176,486	​		5,432,907
Basic net income per ordinary share	​	$	0.25	​	$	0.25
​	​	​	​	​	​	​
Diluted net income per share:	​	​	​	​	​	​
Numerator:	​	​	​	​	​	​
Allocation of net income	​	$	4,038,454	​	$	1,412,554
Denominator:	​	​	​	​	​	​
Weighted-average shares outstanding	​		16,176,486	​		5,658,147
Diluted net income per ordinary share	​	$	0.25	​	$	0.25

Schedule of Class A ordinary shares subject to possible redemption

As of September 30, 2025, the Class A ordinary shares subject to possible redemption reflected in the balance sheet are reconciled in the following table:

​

​	​	​	​
Gross proceeds	​ ​ ​	$	230,000,000
Less:	​	​	​
Proceeds allocated to Public Warrants	​		(2,464,833)
Class A ordinary shares issuance costs	​		(13,146,278)
Plus:	​		​
Accretion of carrying value to redemption value	​		21,600,208
Class A Ordinary Shares subject to possible redemption, September 30, 2025	​	$	235,989,097

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- References

No definition available.

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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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