Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2025

Summary of Significant Accounting Policies [Abstract]

Schedule of Class A Ordinary Shares Subject to Possible Redemption

As of September 30, 2025, the Class A Ordinary Shares subject to possible redemption reflected in the accompanying unaudited condensed balance sheet are reconciled in the following table:

Gross proceeds	$	172,500,000
Less:
Proceeds allocated to Public Warrants		(1,834,250	)
Public Shares issuance costs		(9,936,531	)
Plus:
Remeasurement of carrying value to redemption value		11,921,945
Class A Ordinary Shares subject to possible redemption, September 30, 2025	$	172,651,164

Schedule of Basic and Diluted Net Income Per Ordinary Share

The following tables reflect the calculation of basic and diluted net income per Ordinary Share:

	For the Three Months Ended September 30,				For the Period from June 20, 2025 (Inception) through September 30,
	2025				2025
	Class A		Class B		Class A		Class B
	Ordinary Shares		Ordinary Shares		Ordinary Shares		Ordinary Shares
Basic net income per Ordinary Share
Numerator:
Allocation of net income, as adjusted	$	10,042	$	33,545	$	3,902	$	14,590

Denominator:
Basic weighted average Ordinary Shares outstanding		1,516,484		5,065,934		1,352,941		5,058,824
Basic net income per Ordinary Share	$	0.01	$	0.01	$	0.00	$	0.00

- Definition

Tabular disclosure of temporary equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.

+ References + Details

Galata Acquisition Corp. II 10-Q