v3.26.1

STATEMENTS OF OPERATIONS - USD ($)	2 Months Ended	12 Months Ended
STATEMENTS OF OPERATIONS - USD ($)	Dec. 31, 2024	Dec. 31, 2025
Operating expenses:
Formation, general and administrative expenses	$ 48,541	$ 502,754
Legal and accounting expenses		474,966
Listing fees		54,583
Administrative services fee - related party		54,398
Insurance expense		42,141
Total operating expenses	48,541	1,128,842
Loss from operations	(48,541)	(1,128,842)
Other income:
Income earned on cash and marketable securities held in Trust Account		5,796,563
Other income		5,796,563
Net income (loss)	$ (48,541)	4,667,721
Class A ordinary shares subject to possible redemption
Other income:
Net income (loss)		$ 3,760,304
Weighted average shares outstanding, Basic		14,070,959
Weighted average shares outstanding, Diluted		14,070,959
Net income (loss) per share, Basic		$ 0.63
Net income (loss) per share, Diluted		$ 0.63
Ordinary shares not subject to possible redemption
Other income:
Net income (loss)		$ 907,417
Weighted average shares outstanding, Basic	5,000,000	6,452,805
Weighted average shares outstanding, Diluted	5,000,000	6,452,805
Net income (loss) per share, Basic	$ (0.01)	$ (0.65)
Net income (loss) per share, Diluted	$ (0.01)	$ (0.65)

The aggregate total of expenses of formation, managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.

+ References

No definition available.

Blue Water Acquisition Corp. III 10-K