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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2025

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of Class A ordinary shares subject to possible redemption reconciled

​

​	​	​	​
Gross proceeds	​ ​ ​	$	150,000,000
Less:		​	​
Proceeds allocated to Public Rights		​	(2,220,000)
Proceeds allocated to Over-Allotment Option liability		​	(159,084)
Public Shares issuance costs		​	(9,397,751)
Plus:		​	​
Accretion of carrying value to redemption value		​	15,644,671
Class A Ordinary Shares subject to possible redemption, December 31, 2025	​	​	153,867,836

Schedule of calculation of basic and diluted net income per Ordinary Share

​

​	​	​	​	​	​	​
​	​ ​ ​	For the period from
​	​	January 9, 2025 (Inception)
​	​	through December 31,
​	​	2025
​	​ ​ ​	Class A		​ ​ ​	Class B
Basic net income per Ordinary Share	​	​	​	​	​	​
Numerator:	​	​	​	​	​	​
Allocation of net income	​	$	2,259,954	​	$	1,113,863
​	​	​	​	​	​	​
Denominator:	​		​	​		​
Basic weighted average Ordinary Shares outstanding	​		10,144,663	​		5,000,000
Basic net income per Ordinary Share	​	$	0.22	​	$	0.22

​

​	​	​	​	​	​	​
​	​ ​ ​	For the period from
​	​	January 9, 2025 (Inception)
​	​	through December 31,
​	​	2025
​	​ ​ ​	Class A		​ ​ ​	Class B
Diluted net income per Ordinary Share	​	​	​	​	​	​
Numerator:	​	​	​	​	​	​
Allocation of net income	​	$	2,259,954	​	$	1,113,863
​	​	​	​	​	​	​
Denominator:	​		​	​		​
Diluted weighted average Ordinary Shares outstanding	​		10,144,663	​		5,000,000
Diluted net income per Ordinary Share	​	$	0.22	​	$	0.22

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- Definition

Tabular disclosure of ordinary shares subject to possible redemption.

+ 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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