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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2024

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of Amount of Class A Ordinary Shares Reflected on the balance sheet

​

​	​	​	​
​		September 30,
​	​	2024
Beginning balance, January 1, 2024	​	$	101,677,510
Plus:		​
Remeasurement adjustment on redeemable ordinary shares		​	1,326,309
Class A ordinary shares subject to possible redemption, March 31, 2024	​	$	103,003,819
Plus:	​	​	​
Remeasurement adjustment on redeemable ordinary shares	​	​	1,341,032
Class A ordinary shares subject to possible redemption, June 30, 2024	​	$	104,344,851
Plus:	​	​	​
Remeasurement adjustment on redeemable ordinary shares	​	​	1,356,606
Class A ordinary shares subject to possible redemption, September 30, 2024	​	$	105,701,457

Schedule of Basic and Diluted Net Loss Per Ordinary Share

​

​	​	​	​	​	​	​
​		For the nine months ended
​	​	September 30,		​	September 30,
​	​	2024		​	2023
Class A Redeemable ordinary shares		​			​
Numerator: Allocation of net income, as adjusted	​	$	1,548,651	​	$	—
Denominator: Basic and diluted weighted average shares outstanding	​		10,000,000	​		—
Basic and diluted net income per Class A Ordinary Share	​	$	0.15	​	$	—
Class B Non-redeemable ordinary shares	​		​	​		​
Numerator: Allocation of net income (loss), as adjusted	​	$	994,556	​	$	(1,244,541)
Denominator: Basic and diluted weighted average shares outstanding	​		6,422,078	​		6,422,078
Basic and diluted net income (loss) per Class B Ordinary Share	​	$	0.15	​	$	(0.19)

​

​

​

​	​	​	​	​	​	​
​		For the three months ended
​	​	September 30,		​	September 30,
​		2024			2023
Class A Redeemable ordinary shares	​	​	​	​	​	​
Numerator: Allocation of net income, as adjusted	​	$	549,252	​	$	—
Denominator: Basic and diluted weighted average shares outstanding	​		10,000,000	​		—
Basic and diluted net income per Class A Ordinary Share	​	$	0.05	​	$	—
Class B Non-redeemable ordinary shares	​		​	​		​
Numerator: Allocation of net income (loss), as adjusted	​	$	352,734	​	$	(448,131)
Denominator: Basic and diluted weighted average shares outstanding	​		6,422,078	​		6,422,078
Basic and diluted net income (loss) per Class B Ordinary Share	​	$	0.05	​	$	(0.07)

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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 the nature and terms of the financial instruments and the rights and obligations embodied in those instruments, information about settlement alternatives, if any, in the contract and identification of the entity that controls the settlement alternatives including: a. The amount that would be paid, or the number of shares that would be issued and their fair value, determined under the conditions specified in the contract if the settlement were to occur at the reporting date b. How changes in the fair value of the issuer's equity shares would affect those settlement amounts (for example, "the issuer is obligated to issue an additional x shares or pay an additional y dollars in cash for each $1 decrease in the fair value of one share") c. The maximum amount that the issuer could be required to pay to redeem the instrument by physical settlement, if applicable d. The maximum number of shares that could be required to be issued, if applicable e. That a contract does not limit the amount that the issuer could be required to pay or the number of shares that the issuer could be required to issue, if applicable f. For a forward contract or an option indexed to the issuer's equity shares, the forward price or option strike price, the number of issuer's shares to which the contract is indexed, and the settlement date or dates of the contract, as applicable. g. The components of the liability that would otherwise be related to shareholders' interest and other comprehensive income (if any) subject to the redemption feature (for example, par value and other paid in amounts of mandatorily redeemable instruments are disclosed separately from the amount of retained earnings or accumulated deficit).

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-SubTopic 10
-Topic 480
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481648/480-10-50-1

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
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-URI https://asc.fasb.org/1943274/2147481648/480-10-50-2

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-Name Accounting Standards Codification
-Topic 480
-SubTopic 10
-Section 45
-Paragraph 2A
-Publisher FASB
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