[1]	Includes an aggregate of up to 499,315 Class B Ordinary Shares subject to forfeiture if the Over-Allotment Option was not exercised in full or in part by the Underwriters (Note 6).
[2]	The Underwriters partially exercised their Over-Allotment Option on May 22, 2026, resulting in 443,836 Class B Ordinary Shares no longer subject to forfeiture (Note 6). Additionally, on May 22, 2026, the Sponsor forfeited the remaining 55,479 Class B Ordinary Shares in connection with the Underwriters’ waiver of the unexercised portion of the Over-Allotment Option.

Unaudited Statement of Cash Flows	6 Months Ended
Unaudited Statement of Cash Flows	Jun. 30, 2026 USD ($)
Cash Flows from Operating Activities:
Net Income (Loss)	$ 33,192
Adjustments to reconcile net income to net cash used in operating activities:
Interest earned on cash and marketable securities held in Trust Account	(356,899)
Changes in operating assets and liabilities:
Prepaid expenses	(112,156)
Due from related party	2,975
Accounts payable	40,063
Accrued expenses	77,500
Net cash used in operating activities	(315,325)
Cash Flow from Investing Activities:
Investment in Trust Account	(102,255,000)
Net cash used in investing activities	(102,255,000)
Cash Flow from Financing Activities:
Proceeds from sale of Public Units	102,000,000
Proceeds from sale of Private Placement Units	3,110,000
Payment of underwriter fees & commissions	(1,684,438)
Proceeds from promissory note – related party	10,000
Payment of promissory note – related party	(262,389)
Payment of offering costs	(196,289)
Net cash provided by financing activities	102,976,884
Net change in cash	406,559
Cash – beginning of period	44,390
Cash – end of period	450,949
Supplemental disclosure of non-cash investing and financing activities:
Accretion of Class A Ordinary Shares to redemption value	9,075,431
Remeasurement of Class A Ordinary Shares to redemption value	356,899
Deferred offering costs included in prepaid expenses	7,744
Deferred offering costs included in accrued offering costs	10,916
Forfeiture of Founder Shares	$ 6

Unaudited Balance Sheets - USD ($)

Jun. 30, 2026

Dec. 31, 2025

Current assets:

Cash

$ 450,949

$ 44,390

Prepaid expenses - current

112,156

7,744

Total current assets

584,830

52,134

Deferred offering costs

167,333

Cash and marketable securities held in Trust Account

102,611,899

Total Assets

103,196,729

219,467

Current liabilities:

Accounts payable

40,113

Accrued expenses

77,500

Accrued offering costs

30,000

Total current liabilities

117,613

257,739

Total Liabilities

117,613

257,739

Commitments and Contingencies (Note 7)

Shareholders’ Equity (Deficit)

Preference shares, $0.0001 par value; 5,000,000 shares authorized; none issued or outstanding at June 30, 2026 and December 31, 2025

Additional paid-in capital

496,844

24,617

Accumulated deficit

(30,080)

(63,272)

Total Shareholders’ Equity (Deficit)

467,217

^[1]

(38,272)

^[2]

Total Liabilities and Shareholders’ Equity (Deficit)

103,196,729

219,467

Related Party

Current assets:

Due from related party

21,725

Current liabilities:

IPO Promissory Note – related party

227,689

Class A Ordinary Shares

Current liabilities:

Class A Ordinary Shares subject to possible redemption, $0.0001 par value; 10,200,000 and no shares issued and outstanding, at redemption value $10.06 and $0.00 per share, as of June 30, 2026 and December 31, 2025, respectively

102,611,899

Shareholders’ Equity (Deficit)

Ordinary shares, value

Class B Ordinary Shares

Shareholders’ Equity (Deficit)

Ordinary shares, value

$ 377

$ 383

[1]	The Underwriters partially exercised their Over-Allotment Option on May 22, 2026, resulting in 443,836 Class B Ordinary Shares no longer subject to forfeiture (Note 6). Additionally, on May 22, 2026, the Sponsor forfeited the remaining 55,479 Class B Ordinary Shares in connection with the Underwriters’ waiver of the unexercised portion of the Over-Allotment Option.
[2]	Includes an aggregate of up to 499,315 Class B Ordinary Shares subject to forfeiture if the Over-Allotment Option was not exercised in full or in part by the Underwriters (Note 6).