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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Dec. 31, 2025
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]  
Basic and Diluted Net Income (Loss) Per Ordinary Share
The following table reflects the calculation of basic and diluted net income (loss) per ordinary share (in dollars, except per share amounts):
 
           
    For the Year Ended December 31, 2025  
    Class A Redeemable
Ordinary shares
    Non-Redeemable Class
A and B Ordinary
shares
 
Basic net income per share:
         
Numerator:
         
Allocation of net income
 $105,675   $30,562 
Denominator:
         
Basic weighted-average shares outstanding
  19,340,659    5,593,407 
Basic net income per ordinary share
 $0.01   $0.01 
Diluted net income per share:
         
Numerator:
         
Allocation of net income
 $105,420   $30,817 
Denominator:
         
Diluted weighted-average shares outstanding
  19,340,659    5,653,846 
Diluted net income per ordinary share
 $0.01   $0.01 
           
    For the Period from July 25, 2024 (Inception)
through December 31, 2024
 
    
Class A Shares
    
Class B Shares
 
Basic and diluted net loss per ordinary share:
         
Numerator:
         
Allocation of net loss
 $   $(85,274
Denominator:
         
Basic weighted average ordinary shares outstanding
      5,000,000 
Basic and diluted net loss per ordinary share
 $   $(0.02
Reconciliation of Class A Shares Subject to Possible Redemption As of December 31, 2025, the Class A Shares subject to possible redemption reflected in the December 31, 2025 balance sheet are reconciled in the following table:
Gross proceeds
$220,000,000 
Less:
    
Proceeds allocated to Public Rights and Contingent Rights
 (3,270,300
Class A Shares issuance cost
 (7,419,876
Plus:
    
Remeasurement of carrying value to redemption value
 18,769,962 
Class A Shares subject to possible redemption, December 31, 2025
 $228,079,786