Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2026

Significant Accounting Policies [Abstract]

Schedules of Class A Ordinary Shares Subject to Possible Redemption

As of March 31, 2026 and December 31, 2025, the Class A Ordinary Shares subject to possible redemption reflected in the accompanying condensed balance sheets are reconciled in the following table:

Gross proceeds	$	150,650,000
Less:
Proceeds allocated to Public Warrants		(1,438,708	)
Redeemable Class A Ordinary Shares issuance cost		(9,468,729	)
Plus:
Accretion of carrying value to redemption value		13,965,565
Class A Ordinary Shares subject to possible redemption, December 31, 2025	$	153,708,128
Plus:
Accretion of carrying value to redemption value		1,379,187
Class A Ordinary Shares subject to possible redemption, March 31, 2026	$	155,087,315

Schedule of Basic and Diluted Net Income (Loss) per Ordinary Share

The following table reflects the calculation of basic and diluted net income (loss) per Ordinary Share:

	For the Three Months Ended March 31, 2026				For the Period from February 20, 2025 (Inception) Through March 31, 2025
	Class A redeemable and non- redeemable		Class B non- redeemable		Class A redeemable and non- redeemable		Class B non- redeemable
Basic net income (loss) per Ordinary Share
Numerator:
Allocation of net income (loss)	$	978,299	$	244,574	$	—	$	(30,298	)
Denominator:
Basic weighted average Ordinary Shares outstanding		15,508,470		3,877,118		—		3,385,868
Basic net income (loss) per Ordinary Share	$	0.06	$	0.06	$	—	$	(0.01	)

	For the Three Months Ended March 31, 2026				For the Period February 20, 2025 (Inception) Through March 31, 2025
	Class A redeemable and non- redeemable		Class B non- redeemable		Class A redeemable and non- redeemable		Class B non- redeemable
Diluted net income (loss) per Ordinary Share
Numerator:
Allocation of net income (loss)	$	978,298	$	244,574	$	—	$	(30,298	)
Denominator:
Diluted weighted average Ordinary Shares outstanding		15,508,470		3,877,118		—		3,385,868
Diluted net income (loss) per Ordinary Share	$	0.06	$	0.06	$	—	$	(0.01	)

- 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

FIGX Capital Acquisition Corp. 10-Q