Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2026

Summary of Significant Accounting Policies [Abstract]

Schedule 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	$	230,000,000
Less:
Proceeds allocated to Public Rights		(1,840,000	)
Public Shares issuance costs		(7,621,848	)
Plus:
Remeasurement of carrying value to redemption value		14,911,840
Class A Ordinary Shares subject to possible redemption, December 31, 2025		235,449,992
Plus:
Remeasurement of carrying value to redemption value		2,079,536
Class A Ordinary Shares subject to possible redemption, March 31, 2026	$	237,529,528

Schedule of Basic and Diluted Net 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				For the Period from February 24, 2025 (Inception) Through
	March 31, 2026				March 31, 2025
	Class A		Class B		Class A		Class B
	Ordinary Shares		Ordinary Shares		Ordinary Shares		Ordinary Shares ⁽¹⁾
Basic net income (loss) per Ordinary Share
Numerator:
Allocation of net income (loss)	$	878,687	$	217,543	$	—	$	(33,081	)
Denominator:
Basic weighted average Ordinary Shares outstanding		23,225,000		5,750,000		—		5,000,000
Basic net income (loss) per Ordinary Share	$	0.04	$	0.04	$	—	$	(0.01	)

⁽¹⁾

Excluded an aggregate of up to 750,000 Class B ordinary shares subject to forfeiture by the holders thereof depending on the extent to which the underwriters’ over-allotment option was exercised. On May 30, 2025, the Underwriters exercised their Over-Allotment Option in full as part of the closing of the Initial Public Offering. As such, the 750,000 Founder Shares are no longer subject to forfeiture.

	For the Three Months Ended				For the Period from February 24, 2025 (Inception) Through
	March 31, 2026				March 31, 2025
	Class A		Class B		Class A		Class B
	Ordinary Shares		Ordinary Shares		Ordinary Shares		Ordinary Shares⁽¹⁾
Diluted net income (loss) per Ordinary Share
Numerator:
Allocation of net income (loss)	$	878,687	$	217,543	$	—	$	(33,081	)
Denominator:
Diluted weighted average Ordinary Shares outstanding		23,225,000		5,750,000		—		5,000,000
Diluted net income (loss) per Ordinary Share	$	0.04	$	0.04	$	—	$	(0.01	)

⁽²⁾

- 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

JENA ACQUISITION Corp II 10-Q