Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2025

Significant Accounting Policies [Abstract]

Schedule of Class A Ordinary Shares Subject to Possible Redemption

Class A ordinary shares subject to possible redemption consist of:

	Dollars			Shares
Gross proceeds of Offering	$	201,250,000			20,125,000
Less: Offering proceeds allocated to Public Warrants		(1,509,000	)		—
Offering costs		(11,538,000	)		—
Plus: Accretion of carrying value to redemption value		14,710,000			—
Class A ordinary shares subject to possible redemption as of March 31, 2025	$	202,913,000			20,125,000

Schedule of Net Income Per Share

The following tables reflect the net income per share after allocating income between the shares based on outstanding shares:

	Three months ended March 31, 2025
	Class A		Class B
Numerator:
Basic and diluted net income (loss) per share of ordinary shares:
Allocation of income (loss) –
Basic and diluted	$	197,000	$	196,000
Denominator:
Weighted average shares of ordinary shares:
Basic and diluted		6,736,068		6,707,663

Net income (loss) per share of ordinary shares –
Basic and diluted	$	0.03	$	0.03

- 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

NewHold Investment Corp. III 10-Q