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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Mar. 31, 2026

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of calculation of basic and diluted net income (loss) per ordinary share

The following table presents a reconciliation of the numerator and denominator used to compute basic and diluted net income per ordinary share for each class of ordinary shares:


																				For the Period from
																				November 21, 2024 (Inception)
		For the Three Months Ended March 31,												For the Six Months Ended March 31,						Through March 31,
		2026						2025						2026						2025
		Class A			Class B			Class A			Class B			Class A			Class B			Class A			Class B
Basic net income per share:
Numerator:
Allocation of net income		$	1,622,540		$	394,320		$	415,147		$	265,036		$	3,373,716		$	819,902		$	336,523		$	297,428
Denominator:
Weighted-average shares outstanding			23,660,000			5,750,000			8,241,124			5,261,236			23,660,000			5,750,000			5,642,000			4,986,538
Basic net income per ordinary share		$	0.07		$	0.07		$	0.05		$	0.05		$	0.14		$	0.14		$	0.06		$	0.06


																				For the Period from
																				November 21, 2024 (Inception)
		For the Three Months Ended March 31,												For the Six Months Ended March 31,						Through March 31,
		2026						2025						2026						2025
		Class A			Class B			Class A			Class B			Class A			Class B			Class A			Class B
Diluted net income per share:
Numerator:
Allocation of net income		$	1,622,540		$	394,320		$	400,645		$	279,538		$	3,373,716		$	819,902		$	320,186		$	313,765
Denominator:
Weighted-average shares outstanding			23,660,000			5,750,000			8,241,124			5,750,000			23,660,000			5,750,000			5,642,000			5,528,846
Diluted net income per ordinary share		$	0.07		$	0.07		$	0.05		$	0.05		$	0.14		$	0.14		$	0.06		$	0.06

Schedule of Class A ordinary shares subject to possible redemption


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
Plus:
Accretion of carrying value to redemption value			4,664,936
Class A Ordinary Shares subject to possible redemption, March 31, 2026		$	240,654,033

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.

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