XML 41 R25.htm IDEA: XBRL DOCUMENT v3.25.4
Summary of Significant Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2025
Summary of Significant Accounting Policies [Abstract]  
Schedule of Class A Ordinary Shares Subject to Possible Redemption

Accordingly, as of December 31, 2025, Class A ordinary shares subject to possible redemption are presented at redemption value as temporary equity, outside of permanent shareholders’ equity on the Company’s balance sheet in the following table:

 

Gross proceeds from IPO $55,000,000 
Subtract:     
Proceeds allocated to Public Rights  (1,210,000)
Allocation of offering costs related to redeemable shares  (1,484,717)
Add:     
Subsequent measurement of ordinary shares subject to redemption (interest earned on Trust Account)  1,200,264 
Accretion of carrying value of ordinary shares subject to possible redemption to redemption value  1,439,313 
Class A ordinary shares subject to possible redemption – December 31, 2025  54,944,860 
Schedule of Net Income (Loss) Per Share Presented in the Unaudited Condensed Statements of Operations

The net income (loss) per share presented in the statements of operations is based on the following:

 

   For the
year ended
December 31,
  

For the

Period from

December 13, 2024 (inception)

through December 31,

 
   2025   2024 
Net income (loss) $649,853   (3,000)
Subsequent measurement of ordinary shares subject to redemption (interest earned on Trust Account)  (1,200,264)   
Accretion of carrying value of ordinary shares subject to possible redemption to redemption value  (1,439,314)   
Net loss including accretion of ordinary shares to redemption value $

(1,989,725

)  (3,000)
Schedule of Basic and Diluted Net Loss Per Ordinary Share
  

For the year ended

December 31, 2025

  

For the

Period from

December 13, 2024
(inception)
through
December 31, 2024

 
   Redeemable
Class A Ordinary Shares
   Non-redeemable
Class A and Class B Ordinary Shares
   Redeemable
Class A Ordinary Shares
   Non-redeemable
Class A and Class B Ordinary Shares
 
Basic and diluted net loss per ordinary share                
Numerator:                
Allocation of net loss $(1,246,550) $(743,175) $  $(3,000)
Subsequent measurement of ordinary shares subject to redemption (interest earned on Trust Account)  1,200,264          
Accretion of carrying value of ordinary shares subject to possible redemption to redemption value  1,439,314          
Allocation of net income (loss)  1,393,028   (743,175)     (3,000)
                     
Denominator:                    
Basic and diluted weighted average shares outstanding  2,983,562   1,778,753        
Basic and diluted net income (loss) per ordinary share $0.47  $(0.42) $  $(0.00)