0001628280-25-012406 | 10-K | XBRL Viewer

(1) On April 25, 2023, the Company consummated the sale of Over-Allotment Units pursuant to the underwriters’ partial exercise of their over-allotment option. All share and per share amounts have been retroactively restated to reflect the share surrender and share recapitalization events and the share forfeitures (see Note 4).

SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2024

Accounting Policies [Abstract]

Schedule of Class A Ordinary Shares Subject to Redemption

As of December 31, 2024 and 2023, the Class A ordinary shares reflected in the accompanying balance sheets are reconciled in the following table:


Gross proceeds	$	500,000,000
Less:
Proceeds allocated to Public Warrants	(2,625,000)
Class A ordinary shares issuance costs	(28,550,129)
Plus:
Accretion of carrying value to redemption value	54,113,481
Class A ordinary shares subject to possible redemption as of December 31, 2023	522,938,352
Plus:
Accretion of carrying value to redemption value	27,761,686
Class A ordinary shares subject to possible redemption as of December 31, 2024	$	550,700,038

Schedule of Earnings Per Share, Basic and Diluted

The following table reflects the calculation of basic and diluted net income per ordinary share:


	For the year ended December 31,
		2024		2023
Class A ordinary shares
Numerator:
Net income attributable to Class A ordinary shares		$	20,788,927	$	12,405,494
Denominator:
Basic and diluted weighted average shares outstanding, Class A ordinary shares		50,000,000		34,383,562
Basic and diluted net income per share, Class A ordinary shares		$	0.42	$	0.36

Class B ordinary shares
Numerator:
Net income attributable to Class B ordinary shares		$	5,197,232	$	4,509,966
Denominator:
Basic and diluted weighted average shares outstanding, Class B ordinary shares		12,500,000		12,500,000
Basic and diluted net income per share, Class B ordinary shares		$	0.42	$	0.36

RELATED PARTY TRANSACTIONS - Over Funding Loans (Details) - USD ($)	Dec. 31, 2024	Dec. 31, 2023	Apr. 25, 2023
IPO
Related Party Transaction [Line Items]
Price of shares issued in transaction (in USD per share)			$ 10.00
Over-Allotment Option
Related Party Transaction [Line Items]
Price of shares issued in transaction (in USD per share)			10.00
IPO And Over-Allotment Option
Related Party Transaction [Line Items]
Price of shares issued in transaction (in USD per share)			10.00
IPO And Private Placement \| US Government Debt Securities
Related Party Transaction [Line Items]
Price of shares issued in transaction (in USD per share)			$ 10.10
Base Overfunding Loan \| Promissory Note \| IPO
Related Party Transaction [Line Items]
Debt instrument face amount			$ 4,500,000
Over-Allotment Overfunding Loan \| Promissory Note \| Over-Allotment Option
Related Party Transaction [Line Items]
Debt instrument face amount			500,000
Overfunding Loans \| Promissory Note \| IPO And Over-Allotment Option
Related Party Transaction [Line Items]
Debt instrument face amount			$ 5,000,000
Exercise price of warrants (in USD per share)			$ 1.00
Outstanding balance	$ 5,000,000	$ 5,000,000

RELATED PARTY TRANSACTIONS - Advances from Related Parties (Details) - USD ($)	Dec. 31, 2024	Dec. 31, 2023
Related Party Transaction [Line Items]
Due to related party	$ 50,221	$ 7,500
Related Party \| Affiliate Of Sponsor
Related Party Transaction [Line Items]
Due to related party	$ 50,221	$ 7,500

FAIR VALUE MEASUREMENTS - Narrative (Details) - USD ($)	Dec. 31, 2024	Dec. 31, 2023
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Investments held in Trust Account	$ 550,800,038	$ 523,038,352
Fair Value, Inputs, Level 1
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Investments held in Trust Account	$ 550,800,038	$ 523,038,352

RELATED PARTY TRANSACTIONS - Working Capital Loans (Details) - Working Capital Loans - Promissory Note - IPO And Over-Allotment Option - USD ($)	Dec. 31, 2024	Dec. 31, 2023
Related Party Transaction [Line Items]
Debt amount which can be converted to warrants	$ 2,000,000
Exercise price of warrants (in USD per share)	$ 1.00
Notes payable	$ 0	$ 0

SEGMENT REPORTING	12 Months Ended
SEGMENT REPORTING	Dec. 31, 2024
Segment Reporting [Abstract]
SEGMENT REPORTING	9. SEGMENT INFORMATION ASC Topic 280, “Segment Reporting,” establishes standards for companies to report in their financial statements information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker (“CODM”), or group, in deciding how to allocate resources and assess performance. The Company’s CODM has been identified as a group that includes the chief executive officer, chief financial officer and chief operating officer, that collectively reviews the consolidated operating results for the Company as a whole to make decisions about allocating resources and assessing financial performance. Accordingly, the CODM has determined that the Company only has one operating segment. The CODM reviews several key metrics, which includes general and administrative expenses and investment income on investments held in the Trust Account which are included in the accompanying statements of operations. The CODM reviews investment income on investments held in the Trust Account to measure and monitor stockholder value and determine the most effective strategy of investment with the Trust Account funds while maintaining compliance with the trust agreement. General and administrative expenses are reviewed and monitored by the CODM to manage and forecast cash to ensure enough capital is available to complete a Business Combination within the Combination Period. The CODM also reviews general and administrative expenses to manage, maintain and enforce all contractual agreements to ensure costs are aligned with all agreements and budget.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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+ Details

RELATED PARTY TRANSACTIONS - Administrative Service Fee (Details) - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Related Party Transaction [Line Items]
General and administrative expenses	$ 1,775,527	$ 1,122,892
Due to related party	50,221	7,500
Related Party \| Sponsor
Related Party Transaction [Line Items]
Management fee, monthly amount		139,447
Related Party \| Sponsor \| Monthly Fee For General And Administrative Services
Related Party Transaction [Line Items]
General and administrative expenses	200,004
Due to related party	$ 0	$ 0

SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Dec. 31, 2024

Accounting Policies [Abstract]

Basis of Presentation

The accompanying financial statements are presented in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the SEC.

Use of Estimates

The preparation of these financial statements in conformity with GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods.

Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates.

Cash and Cash Equivalents

The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents.

Concentration of Credit Risk

Financial instruments that potentially subject the Company to concentrations of credit risk consist of a cash account in a financial institution, which, at times, may exceed the Federal Deposit Insurance Corporation limit of $250,000. Any loss incurred or a lack of access to such funds could have a significant adverse impact on the Company’s financial condition.

Fair Value of Financial Instruments

Fair value is defined as the price that would be received for sale of an asset or paid for transfer of a liability in an orderly transaction between market participants at the measurement date. GAAP establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value.

The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). These tiers include:

•Level 1, defined as observable inputs such as quoted prices for identical instruments in active markets;

•Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and

•Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.

In some circumstances, the inputs used to measure fair value might be categorized within different levels of the fair value hierarchy. In those instances, the fair value measurement is categorized in its entirety in the fair value hierarchy based on the lowest level input that is significant to the fair value measurement.

As of December 31, 2024 and 2023, the carrying values of cash, accrued expenses, due to related party and advances from related party approximate their fair values due to the short-term nature of the instruments. The Company’s portfolio of investments held in the Trust Account is comprised of investments in U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act, with a maturity of 185 days or less, or in money market funds meeting certain conditions under Rule 2a-7 promulgated under the Investment Company Act that invest only in direct U.S. government treasury obligations. The fair value for trading securities is determined using quoted market prices in active markets.

Derivative Financial Instruments

The Company evaluates its equity-linked financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives in accordance with ASC 815, “Derivatives and Hedging.” For derivative financial instruments that are classified as liabilities, the derivative instrument is initially recognized at fair value with subsequent changes in fair value recognized in the statements of operations each reporting period. The classification of derivative instruments, including whether such instruments should be classified as liabilities or as equity, is evaluated at the end of each reporting period.

The Company accounts for the Public Warrants and the Private Placement Warrants in accordance with the guidance contained in ASC 815. Such guidance provides that the warrants are not precluded from equity classification. Equity-classified contracts are initially measured at fair value (or allocated value). Subsequent changes in fair value are not recognized as long as the contracts continue to be classified in equity.

Deferred Offering Costs

Offering Costs Associated with the Initial Public Offering

Offering costs consisted of legal, accounting, underwriting fees and other costs incurred that were directly related to the Initial Public Offering and that were charged to shareholders’ equity upon the completion of the Initial Public Offering. The Company incurred offering costs amounting to $28,550,129 as a result of the Initial Public Offering (consisting of $10,000,000 of underwriting fees, $17,500,000 of deferred underwriting fees, and $1,050,129 of other offering costs).

Class A Ordinary Shares Subject to Possible Redemption

The Company accounts for its Class A ordinary shares subject to possible redemption in accordance with the guidance in ASC Topic 480, “Distinguishing Liabilities from Equity.” Class A ordinary shares subject to mandatory redemption (if any) are classified as liability instruments and are measured at fair value. Conditionally redeemable Class A ordinary shares (including Class A ordinary shares that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) are classified as temporary equity. At all other times, Class A ordinary shares are classified as shareholders’ equity. The Company’s Class A ordinary shares feature certain redemption rights that are considered to be outside of the Company’s control and subject to the occurrence of uncertain future events. Accordingly, as of December 31, 2024 and 2023, 50,000,000 Class A ordinary shares, subject to possible redemption are presented as temporary equity, outside of the shareholders’ deficit section of the Company’s balance sheets.

The Company recognizes changes in redemption value immediately as they occur and adjusts the carrying value of redeemable ordinary shares to equal the redemption value at the end of each reporting period. This method would view the end of the reporting period as if it were also the redemption date for the security. Immediately upon the closing of the Initial Public Offering, the Company recognized the accretion from initial book value to redemption amount value. The change in the carrying value of redeemable Class A ordinary shares resulted in charges against additional paid-in capital and accumulated deficit.

As of December 31, 2024 and 2023, the Class A ordinary shares reflected in the accompanying balance sheets are reconciled in the following table:


Gross proceeds	$	500,000,000
Less:
Proceeds allocated to Public Warrants	(2,625,000)
Class A ordinary shares issuance costs	(28,550,129)
Plus:
Accretion of carrying value to redemption value	54,113,481
Class A ordinary shares subject to possible redemption as of December 31, 2023	522,938,352
Plus:
Accretion of carrying value to redemption value	27,761,686
Class A ordinary shares subject to possible redemption as of December 31, 2024	$	550,700,038

Income Taxes

ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company has determined that the Cayman Islands is the Company’s only major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of December 31, 2024 and 2023. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position.

There is currently no taxation imposed on income by the government of the Cayman Islands. In accordance with Cayman Islands income tax regulations, income taxes are not levied on the Company. Consequently, income taxes are not reflected in the Company’s financial statements.

Net Loss per Ordinary Share

Net Income per Ordinary Share

The Company complies with accounting and disclosure requirements of FASB ASC Topic 260, “Earnings Per Share”. The Company has two classes of shares, which are referred to as Class A ordinary shares and Class B ordinary shares. Income and losses are shared pro rata between the two classes of shares. Net income per ordinary share is computed by dividing net income by the weighted average number of ordinary shares outstanding during the period. Accretion associated with the redeemable shares of Class A ordinary shares is excluded from earnings per share as the redemption value approximates fair value.

The calculation of diluted net income per share does not consider the effect of the Public Warrants issued in connection with the Initial Public Offering and the sale of the Private Placement Warrants because the exercise of the warrants is contingent upon the occurrence of future events.

Recent Accounting Pronouncements

The Company considers the applicability and impact of all ASUs issued by FASB. ASUs not listed below were assessed and either determined to be not applicable or expected to have minimal impact on its financial statements.

In November 2023, the FASB issued ASU No. 2023-07, “Segment Reporting (Topic 280) Improvements to Reportable Segment Disclosures.” The ASU updates reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses among other disclosure requirements. This update is effective beginning with the Company’s 2024 fiscal year annual reporting period, with early adoption permitted. The Company has concluded this guidance does not have a material impact on its financial statements. Information presented within “Note 9. Segment Information” reflects the impact from adoption of ASU 2023-07.

Segment Reporting

ASC Topic 280, “Segment Reporting,” establishes standards for companies to report in their financial statements information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker (“CODM”), or group, in deciding how to allocate resources and assess performance.

The Company’s CODM has been identified as a group that includes the chief executive officer, chief financial officer and chief operating officer, that collectively reviews the consolidated operating results for the Company as a whole to make decisions about allocating resources and assessing financial performance. Accordingly, the CODM has determined that the Company only has one operating segment. The CODM reviews several key metrics, which includes general and administrative expenses and investment income on investments held in the Trust Account which are included in the accompanying statements of operations.

The CODM reviews investment income on investments held in the Trust Account to measure and monitor stockholder value and determine the most effective strategy of investment with the Trust Account funds while maintaining compliance with the trust agreement. General and administrative expenses are reviewed and monitored by the CODM to manage and forecast cash to ensure enough capital is available to complete a Business Combination within the Combination Period. The CODM also reviews general and administrative expenses to manage, maintain and enforce all contractual agreements to ensure costs are aligned with all agreements and budget.

INITIAL PUBLIC OFFERING	12 Months Ended
INITIAL PUBLIC OFFERING	Dec. 31, 2024
Equity [Abstract]
INITIAL PUBLIC OFFERING	3. INITIAL PUBLIC OFFERING On April 25, 2023, the Company consummated its Initial Public Offering of 50,000,000 Units, including 5,000,000 Units to cover Over-Allotment Units, at $10.00 per Unit, generating gross proceeds of $500,000,000, and incurring offering costs of $28,550,129, of which $17,500,000 was for deferred underwriting commissions (see Note 5). Each Unit consists of one Class A ordinary share and one-half of one Public Warrant. 6. SHAREHOLDERS’ DEFICIT Preference Shares — The Company is authorized to issue 99,990,000 preference shares with a par value of $0.0001 per share with such designation, rights and preferences as may be determined from time to time by the Company’s Board of Directors. As of December 31, 2024 and 2023, there were no preference shares issued or outstanding. Class A Ordinary Shares — The Company is authorized to issue 9,000,000,000 Class A ordinary shares with a par value of $0.0001 per share. Holders of Class A ordinary shares are entitled to one vote for each share. As of December 31, 2024 and 2023, there were no Class A ordinary shares issued and outstanding, excluding 50,000,000 shares as of December 31, 2024 and 2023 that are subject to possible redemption and are presented as temporary equity, outside of the shareholders’ deficit section of the balance sheets. Class B Ordinary Shares — The Company is authorized to issue 900,000,000 Class B ordinary shares with a par value of $0.0001 per share. Holders of the Company’s Class B ordinary shares are entitled to one vote for each ordinary share. On April 25, 2023, the Company consummated the sale of Over-Allotment Units pursuant to the underwriters’ partial exercise of their over-allotment option. On June 5, 2023, following the expiration of the remaining over-allotment option, the Sponsor forfeited 437,500 Class B ordinary shares. As of December 31, 2024 and 2023, there were 12,500,000 Class B ordinary shares issued and outstanding. Holders of Class A ordinary shares and Class B ordinary shares will vote together as a single class on all other matters submitted to a vote of shareholders except as required by law. The Class B ordinary shares will automatically convert into Class A ordinary shares at the time of a Business Combination, or earlier at the option of the holders of the Class B ordinary shares, on a one-for-one basis, subject to adjustment. In the case that additional Class A ordinary shares or equity-linked securities are issued or deemed issued in excess of the amounts offered in the Initial Public Offering and related to the closing of a Business Combination, the ratio at which Class B ordinary shares shall convert into Class A ordinary shares will be adjusted (unless the holders of a majority of the outstanding Class B ordinary shares agree to waive such adjustment with respect to any such issuance or deemed issuance) so that the number of Class A ordinary shares issuable upon conversion of all Class B ordinary shares will equal, in the aggregate, on an as-converted basis, 20% of the sum of the total number of all ordinary shares outstanding upon completion of the Initial Public Offering plus all Class A ordinary shares and equity-linked securities issued or deemed issued in connection with a Business Combination (excluding any shares or equity-linked securities issued, or to be issued, to any seller in a Business Combination and any private placement-equivalent warrants issued to the Sponsor or its affiliates upon conversion of loans made to the Company).

- Definition

The entire disclosure for equity.

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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
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-URI https://asc.fasb.org/1943274/2147480237/815-40-50-6

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
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-Paragraph 1
-Subparagraph (SX 210.4-08(e)(1))
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-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
-Name Accounting Standards Codification
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-URI https://asc.fasb.org/505/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-16

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
-Section 50
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-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-18

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-18

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-18

+ Details

RELATED PARTY TRANSACTIONS - Advisory Agreement (Details) - Ares Management Capital Markets LLC - Related Party $ in Thousands	Apr. 20, 2023 USD ($)
Related Party Transaction [Line Items]
Payment for advisory fee	$ 2,000
Advisory fee deferred	$ 3,500

SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Dec. 31, 2024

Accounting Policies [Abstract]

SIGNIFICANT ACCOUNTING POLICIES

2. SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

Segment Reporting

The Company complies with ASU 2023-07, which improves reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses among other disclosure requirements.

Emerging Growth Company

The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved.

Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period, which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.

Use of Estimates

Cash and Cash Equivalents

The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company has $975,319 and $1,905,123 of cash as of December 31, 2024 and 2023, respectively. The Company did not have cash equivalents held outside the Trust Account as of December 31, 2024 and 2023.

Investments Held in Trust Account

The Company’s portfolio of investments is comprised solely of U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act, with a maturity of 185 days or less, or in money market funds meeting certain conditions under Rule 2a-7 promulgated under the Investment Company Act that invest only in direct U.S. government treasury obligations. The Company’s investments held in the Trust Account are classified as trading securities.

Trading securities are presented on the balance sheets at fair value at the end of each reporting period. Gains and losses resulting from the change in fair value of these securities are included in investment income on investments held in Trust Account in the accompanying statements of operations. The estimated fair values of investments held in the Trust Account are determined using quoted market prices in active markets.

Concentration of Credit Risk

Fair Value of Financial Instruments

•Level 1, defined as observable inputs such as quoted prices for identical instruments in active markets;

Derivative Financial Instruments

Offering Costs Associated with the Initial Public Offering

Class A Ordinary Shares Subject to Possible Redemption

As of December 31, 2024 and 2023, the Class A ordinary shares reflected in the accompanying balance sheets are reconciled in the following table:


Gross proceeds	$	500,000,000
Less:
Proceeds allocated to Public Warrants	(2,625,000)
Class A ordinary shares issuance costs	(28,550,129)
Plus:
Accretion of carrying value to redemption value	54,113,481
Class A ordinary shares subject to possible redemption as of December 31, 2023	522,938,352
Plus:
Accretion of carrying value to redemption value	27,761,686
Class A ordinary shares subject to possible redemption as of December 31, 2024	$	550,700,038

Income Taxes

Net Income per Ordinary Share

The following table reflects the calculation of basic and diluted net income per ordinary share:


	For the year ended December 31,
		2024		2023
Class A ordinary shares
Numerator:
Net income attributable to Class A ordinary shares		$	20,788,927	$	12,405,494
Denominator:
Basic and diluted weighted average shares outstanding, Class A ordinary shares		50,000,000		34,383,562
Basic and diluted net income per share, Class A ordinary shares		$	0.42	$	0.36

Class B ordinary shares
Numerator:
Net income attributable to Class B ordinary shares		$	5,197,232	$	4,509,966
Denominator:
Basic and diluted weighted average shares outstanding, Class B ordinary shares		12,500,000		12,500,000
Basic and diluted net income per share, Class B ordinary shares		$	0.42	$	0.36

Recent Accounting Pronouncements

SEGMENT REPORTING (Details)	12 Months Ended
SEGMENT REPORTING (Details)	Dec. 31, 2024 segment
Segment Reporting [Abstract]
Number of Reportable Segments	1

COMMITMENTS AND CONTINGENCIES	12 Months Ended
COMMITMENTS AND CONTINGENCIES	Dec. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	5. COMMITMENTS AND CONTINGENCIES Registration Rights The holders of the Class B ordinary shares, Private Placement Warrants and Private Placement Warrants that may be issued upon conversion of Working Capital Loans and Overfunding Loans (and the Class A ordinary shares underlying such warrants) will have registration rights to require the Company to register a sale of any of its securities held by them pursuant to a registration rights agreement signed upon consummation of the Initial Public Offering. The holders of these securities will be entitled to make up to three demands, excluding short form registration demands, that the Company register such securities for sale under the Securities Act. In addition, these holders will be entitled to “piggy-back” registration rights to include their securities in other registration statements filed by the Company, subject to certain limitations. The Company will bear the expenses incurred in connection with the filing of any such registration statements. Underwriting Agreement The Company granted the underwriters a 45-day option from the final prospectus relating to the Initial Public Offering to purchase up to 6,750,000 additional Units to cover over-allotments, if any, at the Initial Public Offering price less the underwriting discounts and commissions. On April 25, 2023, the underwriters partially exercised their over-allotment option for an additional 5,000,000 Units. The underwriters were entitled to a cash underwriting discount of $0.20 per Unit, or $10,000,000 in the aggregate, paid upon the closing of the Initial Public Offering. In addition, the underwriters will be entitled to a deferred underwriting commissions of $0.35 per Unit, or $17,500,000 in the aggregate. The deferred underwriting commissions will become payable to the underwriters from the amounts held in the Trust Account solely in the event that the Company completes a Business Combination, subject to the terms of the underwriting agreement. Contingent Fees The Company has entered into fee arrangement with a service provider pursuant to which certain transaction fees and service fees will become payable only if the Company consummates a Business Combination. If the Business Combination does not occur, the Company will not be required to pay these contingent fees. As of December 31, 2024, the amount of these contingent fees with the service provider was $732,045.

RELATED PARTY TRANSACTIONS - Private Placement Warrants (Details) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
	Apr. 25, 2023	Dec. 31, 2024
IPO And Over-Allotment Option
Related Party Transaction [Line Items]
Consideration received on transaction	$ 500,000
Private Warrants \| Private Placement
Related Party Transaction [Line Items]
Number of warrants issued (in shares)		14,300,000
Private Placement Warrants \| Over-Allotment Option
Related Party Transaction [Line Items]
Number of warrants sold (in shares)	1,000,000
Private Placement Warrants \| IPO And Over-Allotment Option
Related Party Transaction [Line Items]
Consideration received on transaction	$ 14,300
Exercise price of warrants (in USD per share)	$ 11.50

CONDENSED BALANCE SHEETS - USD ($)	Dec. 31, 2024	Dec. 31, 2023
Current assets:
Cash	$ 975,319	$ 1,905,123
Prepaid expenses	125,663	509,950
Total current assets	1,100,982	2,415,073
Investments held in Trust Account	550,800,038	523,038,352
Total assets	551,901,020	525,453,425
Current liabilities:
Accrued expenses	690,348	271,633
Due to related party	50,221	7,500
Liabilities, Current	740,569	279,133
Overfunding loans	5,000,000	5,000,000
Deferred underwriting and advisory fees	17,500,000	17,500,000
Total liabilities	23,240,569	22,779,133
Commitments and contingencies
Class A ordinary shares subject to possible redemption as of December 31, 2023	550,700,038	522,938,352
Shareholders’ deficit
Preference shares, $0.0001 par value; 99,990,000 shares authorized; none issued or outstanding	0	0
Accumulated deficit	(22,040,837)	(20,265,310)
Total shareholders’ deficit	(22,039,587)	(20,264,060)
Total liabilities and shareholders’ deficit	551,901,020	525,453,425
Common Class A
Shareholders’ deficit
Ordinary shares	0	0
Common Class B
Shareholders’ deficit
Ordinary shares	$ 1,250	$ 1,250

RELATED PARTY TRANSACTIONS - Class B Ordinary Shares (Details) - USD ($) $ / shares in Units, $ in Thousands				12 Months Ended
	Jun. 05, 2023	Apr. 25, 2023	Mar. 19, 2021	Dec. 31, 2024	Dec. 31, 2023
Over-Allotment Option
Related Party Transaction [Line Items]
Number of shares issued in transaction (in shares)		5,000,000
IPO And Over-Allotment Option
Related Party Transaction [Line Items]
Shares no longer subject to forfeiture (in shares)		1,250,000
Common Class B
Related Party Transaction [Line Items]
Common stock, outstanding (in shares)				12,500,000	12,500,000
Common Class B \| Common Stock \| Over-Allotment Option
Related Party Transaction [Line Items]
Shares excluded from weighted average shares outstanding subject to over-allotment option forfeiture (in shares)				1,687,500	1,687,500
Related Party
Related Party Transaction [Line Items]
Proceeds from Sponsor for expenses			$ 25
Related Party \| Sponsor
Related Party Transaction [Line Items]
Percent of outstanding shares				20.00%
Shares forfeited (in shares)	437,500
Period after business combination before transferring, assigning or selling shares		1 year
Share price threshold to transfer, assign or sell shares (in USD per share)		$ 12.00
Number of trading days for share price threshold		20 days
Trading day period for share price threshold		30 days
Number of days after business combination for share price threshold		150 days
Related Party \| Common Class B \| Sponsor
Related Party Transaction [Line Items]
Common stock, outstanding (in shares)				12,937,500	12,937,500

Pay vs Performance Disclosure - USD ($)	12 Months Ended
Pay vs Performance Disclosure - USD ($)	Dec. 31, 2024	Dec. 31, 2023
Pay vs Performance Disclosure
Net income	$ 25,986,159	$ 16,915,460

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
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-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-6

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(22))
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-URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1

+ Details

SUBSEQUENT EVENTS	12 Months Ended
SUBSEQUENT EVENTS	Dec. 31, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	10. SUBSEQUENT EVENTS Management has evaluated subsequent events to determine if events or transactions occurring through the date the financial statements were issued required potential adjustment to or disclosure in the financial statements. The Company concluded that there have been no events that have occurred that would require adjustments to the financial statements.

SIGNIFICANT ACCOUNTING POLICIES - Schedule of Income (Loss) per Share, Basic and Diluted (Details) - USD ($)

12 Months Ended

Dec. 31, 2024

Dec. 31, 2023

Common Class A

Class of Stock [Line Items]

Net income attributable to Class A ordinary shares

$ 20,788,927

$ 12,405,494

Weighted average shares outstanding, basic (in shares)

50,000,000

34,383,562

Weighted average shares outstanding, diluted (in shares)

50,000,000

34,383,562

Basic net loss per share (in USD per share)

$ 0.42

$ 0.36

Diluted net loss per share (in USD per share)

$ 0.42

$ 0.36

Common Class B

Class of Stock [Line Items]

Net income attributable to Class A ordinary shares

$ 5,197,232

$ 4,509,966

Weighted average shares outstanding, basic (in shares)

^[1]

12,500,000

Weighted average shares outstanding, diluted (in shares)

^[1]

12,500,000

Basic net loss per share (in USD per share)

$ 0.42

$ 0.36

Diluted net loss per share (in USD per share)

$ 0.42

$ 0.36

[1]

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References

+ Details

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References

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- Definition

Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.

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+ Details

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Dec. 31, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

SHAREHOLDER"S EQUITY (Details)		12 Months Ended
SHAREHOLDER"S EQUITY (Details)	Apr. 25, 2023 shares	Dec. 31, 2024 $ / shares shares	Dec. 31, 2023 $ / shares shares
Class of Stock [Line Items]
Preferred stock, authorized (in shares)		99,990,000	99,990,000
Preferred stock , par value (in dollars per share) \| $ / shares		$ 0.0001	$ 0.0001
Preferred stock, issued (in shares)		0	0
Preferred stock, outstanding (in shares)		0	0
IPO And Over-Allotment Option
Class of Stock [Line Items]
Shares no longer subject to forfeiture (in shares)	1,250,000
Common Class A
Class of Stock [Line Items]
Common stock, shares authorized (in shares)		9,000,000,000	9,000,000,000
Common stock, par value (in dollars per share) \| $ / shares		$ 0.0001	$ 0.0001
Common stock, outstanding (in shares)		50,000,000
Common Class B
Class of Stock [Line Items]
Common stock, shares authorized (in shares)		900,000,000	900,000,000
Common stock, par value (in dollars per share) \| $ / shares		$ 0.0001	$ 0.0001
Common stock, issued (in shares)		12,500,000	12,500,000
Common stock, outstanding (in shares)		12,500,000	12,500,000
Common Class B \| Common Stock \| Over-Allotment Option
Class of Stock [Line Items]
Shares excluded from weighted average shares outstanding subject to over-allotment option forfeiture (in shares)		1,687,500	1,687,500
Common Class A Not Subject To Redemption
Class of Stock [Line Items]
Common stock, issued (in shares)		0	0
Common stock, outstanding (in shares)		0	0
Founder Shares
Class of Stock [Line Items]
Percent of shares subject to conversion	0.20

SHAREHOLDER'S EQUITY	12 Months Ended
SHAREHOLDER'S EQUITY	Dec. 31, 2024
Equity [Abstract]
SHAREHOLDER"S EQUITY	3. INITIAL PUBLIC OFFERING On April 25, 2023, the Company consummated its Initial Public Offering of 50,000,000 Units, including 5,000,000 Units to cover Over-Allotment Units, at $10.00 per Unit, generating gross proceeds of $500,000,000, and incurring offering costs of $28,550,129, of which $17,500,000 was for deferred underwriting commissions (see Note 5). Each Unit consists of one Class A ordinary share and one-half of one Public Warrant. 6. SHAREHOLDERS’ DEFICIT Preference Shares — The Company is authorized to issue 99,990,000 preference shares with a par value of $0.0001 per share with such designation, rights and preferences as may be determined from time to time by the Company’s Board of Directors. As of December 31, 2024 and 2023, there were no preference shares issued or outstanding. Class A Ordinary Shares — The Company is authorized to issue 9,000,000,000 Class A ordinary shares with a par value of $0.0001 per share. Holders of Class A ordinary shares are entitled to one vote for each share. As of December 31, 2024 and 2023, there were no Class A ordinary shares issued and outstanding, excluding 50,000,000 shares as of December 31, 2024 and 2023 that are subject to possible redemption and are presented as temporary equity, outside of the shareholders’ deficit section of the balance sheets. Class B Ordinary Shares — The Company is authorized to issue 900,000,000 Class B ordinary shares with a par value of $0.0001 per share. Holders of the Company’s Class B ordinary shares are entitled to one vote for each ordinary share. On April 25, 2023, the Company consummated the sale of Over-Allotment Units pursuant to the underwriters’ partial exercise of their over-allotment option. On June 5, 2023, following the expiration of the remaining over-allotment option, the Sponsor forfeited 437,500 Class B ordinary shares. As of December 31, 2024 and 2023, there were 12,500,000 Class B ordinary shares issued and outstanding. Holders of Class A ordinary shares and Class B ordinary shares will vote together as a single class on all other matters submitted to a vote of shareholders except as required by law. The Class B ordinary shares will automatically convert into Class A ordinary shares at the time of a Business Combination, or earlier at the option of the holders of the Class B ordinary shares, on a one-for-one basis, subject to adjustment. In the case that additional Class A ordinary shares or equity-linked securities are issued or deemed issued in excess of the amounts offered in the Initial Public Offering and related to the closing of a Business Combination, the ratio at which Class B ordinary shares shall convert into Class A ordinary shares will be adjusted (unless the holders of a majority of the outstanding Class B ordinary shares agree to waive such adjustment with respect to any such issuance or deemed issuance) so that the number of Class A ordinary shares issuable upon conversion of all Class B ordinary shares will equal, in the aggregate, on an as-converted basis, 20% of the sum of the total number of all ordinary shares outstanding upon completion of the Initial Public Offering plus all Class A ordinary shares and equity-linked securities issued or deemed issued in connection with a Business Combination (excluding any shares or equity-linked securities issued, or to be issued, to any seller in a Business Combination and any private placement-equivalent warrants issued to the Sponsor or its affiliates upon conversion of loans made to the Company).

- Definition

The entire disclosure for equity.

+ References

+ Details

ORGANIZATION	12 Months Ended
ORGANIZATION	Dec. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION	1. ORGANIZATION Ares Acquisition Corporation II (the “Company”) was incorporated as a Cayman Islands exempted company on March 15, 2021. The Company was formed for the purpose of effecting a merger, share exchange, asset acquisition, share purchase, reorganization or similar business combination with one or more businesses (the “Business Combination”). The Company is not limited to a particular industry or geographic region for purposes of consummating a Business Combination. The Company is an emerging growth company and, as such, the Company is subject to all of the risks associated with emerging growth companies. As of December 31, 2024, the Company had not commenced any operations. All activity for the period from March 15, 2021 (inception) through December 31, 2024 relates to the Company’s formation and the initial public offering (the “Initial Public Offering”) described below, and since the closing of the Initial Public Offering, the search for a prospective initial business combination. The Company will not generate any operating revenues until after the completion of its initial Business Combination, at the earliest. The Company generates non-operating income in the form of interest income from the proceeds derived from the Initial Public Offering. The Company has selected December 31 as its fiscal year end. The registration statement for the Company’s Initial Public Offering was declared effective on April 20, 2023. On April 25, 2023, the Company consummated its Initial Public Offering of 50,000,000 units (the “Units” and, with respect to the shares Class A ordinary shares included in the Units being offered, the “public shares”) at $10.00 per Unit, including 5,000,000 Units to cover over-allotments (the “Over-Allotment Units”), at $10.00 per Unit, which is discussed in Note 3, generating gross proceeds of $500,000,000, and incurring offering costs of $28,550,129, of which $17,500,000 was for deferred underwriting commissions (see Note 5). Each Unit consists of one Class A ordinary share and one-half of one redeemable warrant (“Public Warrant”). Simultaneously with the closing of the Initial Public Offering: (i) the Company consummated the sale of 14,300,000 warrants (the “Private Placement Warrants”), including 1,000,000 Private Placement Warrants to cover over-allotments, for an aggregate purchase price of $14,300,000, in a private placement to Ares Acquisition Holdings II LP, a Cayman Islands exempted limited partnership (the “Sponsor”) and (ii) the Sponsor extended to the Company a non-interest bearing promissory note of $4,500,000 (the “Base Overfunding Loan”) and an additional non-interest bearing promissory note of $500,000 (the “Over-allotment Overfunding Loan”) in connection with the sale of the Over-Allotment Units, for which both loans are collectively referred to as the “Overfunding Loans,” for a total outstanding balance of $5,000,000 (see Note 4). Upon the closing of the Initial Public Offering and the private placement, $505,000,000 ($10.10 per Unit) of the net proceeds of the Initial Public Offering and certain of the proceeds of the private placement and the Overfunding Loans were placed in a trust account (“Trust Account”) located in the United States and invested solely in U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act of 1940, as amended (the “Investment Company Act”), with a maturity of 185 days or less or in any open-ended investment company that holds itself out as a money market fund selected by the Company meeting the conditions of Rule 2a-7 of the Investment Company Act, as determined by the Company, until the earlier of: (i) the consummation of a Business Combination; and (ii) the distribution of the Trust Account, as described below. The Company’s management has broad discretion with respect to the specific application of the net proceeds of the Initial Public Offering and the sale of the Private Placement Warrants, although substantially all of the net proceeds are intended to be applied generally toward consummating a Business Combination. The Company’s initial Business Combination must be with one or more target businesses that together have a fair market value of at least 80% of the assets held in the Trust Account (excluding the deferred underwriting fees and taxes payable on the income earned on the Trust Account) at the time of the agreement to enter into a Business Combination. The Company will only complete a Business Combination if the post-business combination company owns or acquires 50% or more of the outstanding voting securities of the target or otherwise acquires a controlling interest in the target sufficient for it not to be required to register as an investment company under the Investment Company Act. There is no assurance that the Company will be able to complete a Business Combination successfully. The Company will provide its holders of the outstanding public shares (the “public shareholders”) with the opportunity to redeem all or a portion of their Class A ordinary shares upon the consummation of a Business Combination either (i) in connection with a shareholder meeting called to approve the Business Combination or (ii) by means of a tender offer. The decision as to whether the Company will seek shareholder approval of a Business Combination or conduct a tender offer will be made by the Company, solely in its discretion. The public shareholders will be entitled to convert their public shares for a pro rata portion of the amount then in the Trust Account (initially $10.10 per public share, plus any pro rata interest earned on the funds held in the Trust Account and net of taxes paid or payable, if any). There will be no redemption rights upon the completion of a Business Combination with respect to the Company’s warrants. The public shares subject to redemption will be recorded at a redemption value and classified as temporary equity upon the completion of the Initial Public Offering in accordance with the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 480, “Distinguishing Liabilities from Equity.” The Company will proceed with a Business Combination only if it obtains the approval of an ordinary resolution under Cayman Islands law, which requires the affirmative vote of shareholders holding a majority of ordinary shares who attend and vote at a shareholder meeting. If a shareholder vote is not required by law and the Company does not decide to hold a shareholder vote for business or other legal reasons, the Company will, pursuant to its Amended and Restated Memorandum and Articles of Association, conduct the redemptions pursuant to the tender offer rules of the Securities and Exchange Commission (“SEC”) and file tender offer documents with the SEC prior to completing a Business Combination. If, however, shareholder approval of the transactions is required by law, or the Company decides to obtain shareholder approval for business or legal reasons, the Company will offer to redeem shares in conjunction with a proxy solicitation pursuant to the proxy rules and not pursuant to the tender offer rules. If the Company seeks shareholder approval in connection with a Business Combination, the Sponsor has agreed to vote its Class B ordinary shares, and the Sponsor and the Company’s officers and directors have agreed to vote any public shares acquired in or after the Initial Public Offering in favor of a Business Combination. Additionally, each public shareholder may elect to redeem their public shares irrespective of whether they vote for or against the proposed transaction or abstain from voting on the proposed transaction. Notwithstanding the foregoing, if the Company seeks shareholder approval of a Business Combination and it does not conduct conversion pursuant to the tender offer rules, the Amended and Restated Memorandum and Articles of Association provides that a public shareholder, together with any affiliate of such shareholder or any other person with whom such shareholder is acting in concert or as a “group” (as defined under Section 13 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”)), will be restricted from converting its shares with respect to more than an aggregate of 15% or more of the public shares sold in the Initial Public Offering, without the prior consent of the Company. The Sponsor and the Company’s officers and directors have agreed (i) to waive their redemption rights with respect to their Class B ordinary shares and any public shares held by them in connection with the completion of a Business Combination and (ii) not to propose an amendment to (a) modify the substance or timing of the Company’s obligation to provide for the redemption of its public shares in connection with a Business Combination or to redeem 100% of the Company’s public shares if the Company does not complete a Business Combination by the Combination Period (as defined below) or (b) with respect to any other material provisions relating to shareholders’ rights or pre-initial Business Combination activity, unless the Company provides the public shareholders with the opportunity to redeem their public shares in conjunction with any such amendment. The Company has until April 25, 2025 to complete a Business Combination (the “Combination Period”). The Company is currently seeking shareholder approval to amend its Amended and Restated Memorandum and Articles of Association to extend the Combination Period. Pursuant to the Amended and Restated Memorandum and Articles of Association, in connection with the shareholder vote for an extension, holders of Class A ordinary shares will be offered an opportunity to redeem their shares at a per share price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account, including interest earned on the funds held in the Trust Account (less taxes payable), divided by the number of then issued and outstanding Class A ordinary shares, subject to applicable law. If the Company is unable to complete a Business Combination within the Combination Period and the Combination Period is not extended, the Company will as promptly as reasonably possible but not more than ten business days thereafter, redeem the public shares, at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account, including interest earned on the funds held in the Trust Account (less taxes payable and up to $100,000 of interest income to pay liquidation expenses) divided by the number of the then-outstanding public shares, which redemption will completely extinguish public shareholders’ rights as shareholders (including the right to receive further liquidation distributions, if any), subject to the Company’s obligations under Cayman Islands law to provide for claims of creditors and to the other requirements of applicable law. There will be no redemption rights or liquidating distributions with respect to the Company’s warrants, which may expire worthless if the Company fails to complete a Business Combination within the Combination Period (as it may be extended). The Sponsor has agreed to waive its liquidation rights with respect to its Class B ordinary shares if the Company fails to complete a Business Combination within the Combination Period (as it may be extended). However, if the Sponsor or the Company’s officers or directors acquire public shares in or after the Initial Public Offering, such public shares will be entitled to liquidating distributions from the Trust Account if the Company fails to complete a Business Combination within the Combination Period (as it may be extended). The underwriters have agreed to waive their rights to their deferred underwriting commissions (see Note 5) held in the Trust Account in the event the Company does not complete a Business Combination within the Combination Period (as it may be extended) and, in such event, such amounts will be included with the funds held in the Trust Account that will be available to fund the redemption of the public shares. In the event of such distribution, it is possible that the per share value of the assets remaining available for distribution will be less than the Initial Public Offering price per Unit ($10.00). In order to protect the amounts held in the Trust Account, the Sponsor has agreed to be liable to the Company if and to the extent any claims by a third party for services rendered or products sold to the Company, or a prospective target business with which the Company has discussed entering into a transaction agreement, reduce the amounts in the Trust Account to below (i) $10.10 per public share or (ii) such lesser amount per public share held in the Trust Account as of the date of the liquidation of the Trust Account due to reductions in the value of the trust assets, in each case net of the interest which may be withdrawn to pay taxes. This liability will not apply with respect to any claims by a third party who executed a waiver of any and all rights to seek access to the Trust Account and except as to any claims under the Company’s indemnity of the underwriters of the Initial Public Offering against certain liabilities, including liabilities under the Securities Act of 1933, as amended (the “Securities Act”). Moreover, in the event that an executed waiver is deemed to be unenforceable against a third party, the Sponsor will not be responsible to the extent of any liability for such third party claims. The Company will seek to reduce the possibility that the Sponsor will have to indemnify the Trust Account due to claims of creditors by endeavoring to have all material vendors, service providers (except the Company’s independent registered public accounting firm), prospective target businesses or other entities with which the Company does business, execute agreements with the Company waiving any right, title, interest or claim of any kind in or to monies held in the Trust Account. Risks and Uncertainties Management has evaluated the impact of persistent inflation and rising interest rates, financial market instability and certain geopolitical events. Management has concluded that while it is reasonably possible that the risks and uncertainties related to or resulting from these events could have a negative effect on the Company’s financial position, results of its operations and/or search for a target company, the specific impact is not readily determinable as of the date of these financial statements. The financial statements do not include any adjustments that might result from the outcome of these risks and uncertainties. Going Concern Considerations, Liquidity and Capital Resources As of December 31, 2024, the Company had $975,319 in its operating bank account and investments held in the Trust Account of $550,800,038 consisting of cash and investments in U.S. government securities. Interest income on the balance in the Trust Account may be used by the Company to pay taxes, and to pay up to $100,000 of any dissolution expenses. The Company’s liquidity needs to date have been satisfied through a contribution of $25,000 from the Sponsor to cover certain expenses in exchange for the issuance of the Class B ordinary shares, a loan of $366,781 from the Sponsor pursuant to the Promissory Note (see Note 4), and the proceeds from the consummation of the private placement not held in the Trust Account. The Company repaid the Promissory Note in full on April 25, 2023. In addition, in order to finance transaction costs in connection with a Business Combination, the Sponsor or an affiliate of the Sponsor may provide the Company with Working Capital Loans (see Note 4). As of December 31, 2024 and 2023, there were no amounts outstanding under any Working Capital Loan. Management has determined that the mandatory liquidation of the Trust Account, should a business combination not occur, raises substantial doubt about the Company’s ability to continue as a going concern for a period of time within one year after the date that the financial statements are issued. Management plans to complete the initial Business Combination prior to the mandatory liquidation date of the Trust Account and expects to receive financing from the Sponsor or an affiliate of the Sponsor to meet its obligations through the time of liquidation of the Trust Account or the completion of the initial Business Combination. There is no financing that is currently committed and no assurance that the plans to consummate the initial Business Combination will be successful or successful within the Combination Period (as it may be extended). The financial statements do not include any adjustments that might result from the Company’s inability to continue as a going concern.

CONDENSED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Cash flows from operating activities:
Net income	$ 25,986,159	$ 16,915,460
Adjustments to reconcile net income to net cash used in operating activities:
Investment income earned on investments held in Trust Account	(27,761,686)	(18,038,352)
Changes in operating assets and liabilities:
Prepaid expenses	384,287	(508,750)
Accrued expenses	418,715	271,633
Due to related party	42,721	7,500
Net cash used in operating activities	(929,804)	(1,352,509)
Cash flows from investing activities:
Cash deposited in Trust Account	0	(505,000,000)
Net cash used in investing activities	0	(505,000,000)
Cash flows from financing activities:
Gross proceeds	0	500,000,000
Proceeds received from sale of private placement warrants	0	14,300,000
Proceeds received from overfunding loans	0	5,000,000
Repayment of promissory note	0	(366,781)
Payment of underwriter and advisory fee	0	(10,000,000)
Payment of offering costs	0	(675,587)
Net cash provided by financing activities	0	508,257,632
Net change in cash	(929,804)	1,905,123
Cash – beginning of period	1,905,123	0
Cash – end of period	975,319	1,905,123
Supplemental Cash Flow Information [Abstract]
Offering costs included in accrued expenses	0	(270,391)
Deferred offering costs paid by Sponsor through promissory note	0	133,538
Deferred underwriting and advisory fees	$ 0	$ 17,500,000

RELATED PARTY TRANSACTIONS - Promissory Note (Details) - USD ($)		12 Months Ended
	Apr. 25, 2023	Dec. 31, 2024	Dec. 31, 2023	Feb. 08, 2023	Mar. 19, 2021
Related Party Transaction [Line Items]
Repayments of promissory note		$ 0	$ 366,781
Promissory Note \| Related Party
Related Party Transaction [Line Items]
Debt instrument face amount				$ 400,000	$ 300,000
Repayments of promissory note	$ 366,781

FAIR VALUE MEASUREMENTS (Tables)

12 Months Ended

Dec. 31, 2024

Fair Value Disclosures [Abstract]

Schedule of Fair Value Measurements

The following table presents information about the Company’s financial assets that are measured at fair value as of December 31, 2024 and 2023, and indicates the fair value hierarchy of the valuation techniques that the Company utilized to determine such fair value:


		As of December 31,		As of December 31,
Description	Level	2024		2023
Assets, at fair value
Investments held in Trust Account	1	$	550,800,038	$	523,038,352

FAIR VALUE MEASUREMENTS - Schedule of Fair Value Measurements (Details) - USD ($)	Dec. 31, 2024	Dec. 31, 2023
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Investments held in Trust Account	$ 550,800,038	$ 523,038,352
Fair Value, Inputs, Level 1
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Investments held in Trust Account	$ 550,800,038	$ 523,038,352

Cover - USD ($)	12 Months Ended
Cover - USD ($)	Dec. 31, 2024	Mar. 06, 2025	Jun. 30, 2024
Document Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2024
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Entity File Number	001-41691
Entity Registrant Name	ARES ACQUISITION CORPORATION II
Entity Incorporation, State or Country Code	E9
Entity Tax Identification Number	98-1592112
Entity Address, Address Line One	245 Park Avenue
Entity Address, Address Line Two	44th Floor
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10167
City Area Code	310
Local Phone Number	201-4100
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	true
Entity Public Float			$ 533,500,000
Entity Central Index Key	0001853138
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	FY
Amendment Flag	false
Units, each consisting of one Class A Ordinary Share, $0.0001 par value, and one-half of one redeemable warrant
Document Information [Line Items]
Title of 12(b) Security	Units, each consisting of one Class A Ordinary Share, $0.0001 par value, and one-half of one redeemable warrant
Trading Symbol	AACT.U
Security Exchange Name	NYSE
Class A Ordinary Shares
Document Information [Line Items]
Title of 12(b) Security	Class A Ordinary Shares
Trading Symbol	AACT
Security Exchange Name	NYSE
Redeemable warrants, each whole warrant exercisable for one Class A Ordinary Share at an exercise price of $11.50
Document Information [Line Items]
Title of 12(b) Security	Redeemable warrants, each whole warrant exercisable for one Class A Ordinary Share at an exercise price of $11.50
Trading Symbol	AACT WS
Security Exchange Name	NYSE
Common Class A
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		50,000,000
Common Class B
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		12,500,000

RELATED PARTY TRANSACTIONS	12 Months Ended
RELATED PARTY TRANSACTIONS	Dec. 31, 2024
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	4. RELATED PARTY TRANSACTIONS Class B Ordinary Shares On March 19, 2021, the Sponsor paid $25,000 to cover certain offering and formation costs of the Company in consideration of the Company’s Class B ordinary shares. Through April 25, 2023, the Company effectuated a share surrender and share recapitalizations resulting in the Sponsor holding an aggregate of 12,937,500 Class B ordinary shares, which would represent 20% of the outstanding shares upon completion of the offering. The Sponsor agreed to forfeit up to 1,687,500 Class B ordinary shares to the extent that the underwriters’ over-allotment option was not exercised in full so that the Class B ordinary shares would represent, on an as-converted basis, 20% of the Company’s issued and outstanding shares after the Initial Public Offering. On April 25, 2023, the underwriters partially exercised the over-allotment option to purchase 5,000,000 Units; thus, 1,250,000 Class B ordinary shares were no longer subject to forfeiture. On June 5, 2023, following the expiration of the remaining over-allotment option, the Sponsor forfeited 437,500 Class B ordinary shares. The Class B ordinary shares will automatically convert into Class A ordinary shares upon consummation of a Business Combination, or earlier at the option of the holders of the Class B ordinary shares, on a one-for-one basis, subject to certain adjustments, as described in Note 6. The Sponsor has agreed not to transfer, assign or sell any of the Class B ordinary shares (except to certain permitted transferees) until the earlier of (i) one year after the date of the consummation of a Business Combination, or (ii) subsequent to the consummation of a Business Combination, (a) if the last reported sale price of the Company’s Class A ordinary shares equals or exceeds $12.00 per share (as adjusted for share subdivisions, share capitalizations, reorganizations, recapitalizations and the like) for any 20 trading days within any 30-trading day period commencing at least 150 days after the Business Combination, or (b) subsequent to a Business Combination, the date on which the Company completes a liquidation, merger, share exchange or other similar transaction which results in all of the Company’s shareholders having the right to exchange their ordinary shares for cash, securities or other property. Promissory Note On March 19, 2021, the Company issued a promissory note to the Sponsor, pursuant to which the Sponsor agreed to loan the Company up to an aggregate of $300,000 to be used for the payment of costs related to the Initial Public Offering (the “Promissory Note”). On February 8, 2023, the Company amended the Promissory Note with an effective date as of December 31, 2021 to increase the principal up to $400,000. The Promissory Note was non-interest bearing, unsecured and payable upon the completion of the Initial Public Offering. The Company borrowed $366,781 under the Promissory Note and fully repaid the Promissory Note on April 25, 2023. Borrowings under the Promissory Note were no longer available after consummation of the Initial Public Offering. Private Placement Warrants Concurrently with the closing of the Initial Public Offering, the Company consummated the private placement of 14,300,000 Private Placement Warrants, including 1,000,000 Private Placement Warrants to cover over-allotments, for an aggregate purchase price of $14,300,000 in a private placement to the Sponsor. Each Private Placement Warrant is exercisable to purchase one share of Class A ordinary shares at a price of $11.50 per share. A portion of the proceeds from the Private Placement Warrants was added to the proceeds from the Initial Public Offering to be held in the Trust Account. If the Company does not complete a Business Combination within the Combination Period (as it may be extended), the proceeds of the sale of the Private Placement Warrants will be used to fund the redemption of the public shares, and the Private Placement Warrants may expire worthless. Overfunding Loans Concurrently with the closing of the Initial Public Offering, the Sponsor extended the Base Overfunding Loan in the amount of $4,500,000 to the Company. On April 25, 2023, simultaneously with the sale of the Over-Allotment Units, the Sponsor further extended the Over-allotment Overfunding Loan in the amount of $500,000 to the Company, for an aggregate outstanding principal amount of $5,000,000. The Overfunding Loans will be repaid upon the closing of the initial Business Combination or converted into warrants of the post-business combination entity at a price of $1.00 per warrant (or any combination of repayment or conversion), at the Sponsor’s discretion, which warrants will be identical to the Private Placement Warrants. The Overfunding Loans are being extended in order to ensure that the amount in the Trust Account is $10.10 per public share. If the Company does not complete an initial Business Combination, the Company will not repay the Overfunding Loans from amounts held in the Trust Account, however, the Company may repay the Overfunding Loans if there are funds available outside the Trust Account. As of December 31, 2024 and 2023, the Company had $5,000,000 outstanding in connection with the Overfunding Loans as reflected in the accompanying balance sheets. Working Capital Loans In addition, in order to finance transaction costs in connection with a Business Combination, the Sponsor or an affiliate of the Sponsor may loan the Company funds as may be required (“Working Capital Loans”). If the Company completes a Business Combination, the Company would repay the Working Capital Loans out of the proceeds of the Trust Account released to the Company. Otherwise, the Working Capital Loans would be repaid only out of funds held outside the Trust Account. In the event that a Business Combination does not close, the Company may use a portion of proceeds held outside the Trust Account to repay the Working Capital Loans, but no proceeds held in the Trust Account would be used to repay the Working Capital Loans. Except for the foregoing, the terms of such Working Capital Loans, if any, have not been determined and no written agreements exist with respect to such loans. The Working Capital Loans would either be repaid upon consummation of a Business Combination, without interest, or, at the lender’s discretion, up to $2,000,000 of such Working Capital Loans may be convertible into warrants of the post-Business Combination entity at a price of $1.00 per warrant. The warrants would be identical to the Private Placement Warrants. As of December 31, 2024 and 2023, the Company had no outstanding borrowings under the Working Capital Loans. Administrative Service Fee On April 20, 2023, the Company has agreed to pay the Sponsor, or an affiliate of the Sponsor, a monthly fee of $16,667 for office space, utilities, secretarial support and administrative services. This arrangement will terminate upon completion of a Business Combination or the distribution of the Trust Account to the public shareholders. The Company incurred $200,004 and $139,447, respectively, during the years ended December 31, 2024 and 2023 in expenses in connection with such services. These expenses were presented within general and administrative expenses in the accompanying statements of operations. As of December 31, 2024 and 2023, the Company had no outstanding balance in accrued expenses in connection with such services as reflected in the accompanying balance sheets. Advances from Related Parties The Sponsor, or an affiliate of the Sponsor, paid certain operating costs on behalf of the Company. These advances are due on demand and are non-interest bearing. As of December 31, 2024 and 2023, the Company had $50,221 and $7,500, respectively, outstanding in due to related party as reflected in the accompanying balance sheets. Advisory Agreement On April 20, 2023, the Company engaged Ares Management Capital Markets LLC, an affiliate of the Company’s Sponsor, to provide consulting and advisory services to the Company in connection with the Initial Public Offering and the initial Business Combination. Ares Management Capital Markets LLC received an advisory fee of $2,000,000, paid upon the closing of the Initial Public Offering, and will receive a deferred advisory fee of $3,500,000, payable solely in the event that the Company completes the initial Business Combination. The fees are reimbursed from a portion of the fees paid to the underwriters.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

+ Details

Audit Information	12 Months Ended
Audit Information	Dec. 31, 2024
Auditor Information [Abstract]
Auditor Firm ID	100
Auditor Name	WithumSmith+Brown, PC
Auditor Location	New York, New York

ORGANIZATION (Details)	Apr. 25, 2023 USD ($) shares $ / shares	Mar. 19, 2021 USD ($)
Class of Stock [Line Items]
Initial business combination fair market value, percentage of assets in trust account	80.00%
Initial business combination, threshold percentage of outstanding voting securities	50.00%
Initial business combination, share conversion percentage threshold requiring company consent	15.00%
Share redemption threshold if no business combination occurs	100.00%
Number of business days to redeem Public Shares if no business combination	10 days
Initial business combination, interest income to pay liquidation expenses, maximum	$ 100,000
Related Party
Class of Stock [Line Items]
Proceeds from Sponsor for expenses		$ 25,000
US Government Debt Securities
Class of Stock [Line Items]
Payments to acquire debt securities	$ 505,000,000
Debt securities term	185 days
IPO And Over-Allotment Option
Class of Stock [Line Items]
Price of shares issued in transaction (in USD per share) \| $ / shares	$ 10.00
Consideration received on transaction	$ 500,000,000
Payment of stock issuance costs	28,550,129
Payment of deferred underwriting commissions	$ 17,500,000
Number of Class A ordinary shares per Unit (in shares) \| shares	1
Number of redeemable warrants per Unit (in shares) \| shares	0.5
IPO And Over-Allotment Option \| Overfunding Loans \| Promissory Note
Class of Stock [Line Items]
Debt instrument face amount	$ 5,000,000
IPO And Over-Allotment Option \| Private Placement Warrants
Class of Stock [Line Items]
Consideration received on transaction	$ 14,300,000
IPO
Class of Stock [Line Items]
Number of shares issued in transaction (in shares) \| shares	50,000,000
Price of shares issued in transaction (in USD per share) \| $ / shares	$ 10.00
IPO \| Base Overfunding Loan \| Promissory Note
Class of Stock [Line Items]
Debt instrument face amount	$ 4,500,000
Over-Allotment Option
Class of Stock [Line Items]
Number of shares issued in transaction (in shares) \| shares	5,000,000
Price of shares issued in transaction (in USD per share) \| $ / shares	$ 10.00
Over-Allotment Option \| Over-Allotment Overfunding Loan \| Promissory Note
Class of Stock [Line Items]
Debt instrument face amount	$ 500,000
Over-Allotment Option \| Private Placement Warrants
Class of Stock [Line Items]
Number of warrants sold (in shares) \| shares	1,000,000
IPO And Private Placement \| US Government Debt Securities
Class of Stock [Line Items]
Price of shares issued in transaction (in USD per share) \| $ / shares	$ 10.10

FAIR VALUE MEASUREMENTS

12 Months Ended

Dec. 31, 2024

Fair Value Disclosures [Abstract]

FAIR VALUE MEASUREMENTS

8. FAIR VALUE MEASUREMENTS

As of December 31, 2024 and 2023, assets held in the Trust Account are comprised of cash and investments in U.S. government securities. During the years ended December 31, 2024 and 2023, the Company did not withdraw any interest income from the Trust Account.


		As of December 31,		As of December 31,
Description	Level	2024		2023
Assets, at fair value
Investments held in Trust Account	1	$	550,800,038	$	523,038,352

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
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+ Details

CONDENSED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2024	Dec. 31, 2023
Other Liability, Current, Related Party, Type [Extensible Enumeration]	Related Party	Related Party
Preferred stock , par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, authorized (in shares)	99,990,000	99,990,000
Preferred stock, issued (in shares)	0	0
Preferred stock, outstanding (in shares)	0	0
Common Class A
Par value (in dollars per share)	$ 0.0001
Outstanding shares subject to redemption (in shares)	50,000,000
Redemption price (in dollars per share)	$ 11.01	$ 10.46
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, authorized (in shares)	9,000,000,000	9,000,000,000
Common stock, outstanding (in shares)	50,000,000
Common Class B
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, authorized (in shares)	900,000,000	900,000,000
Common stock, outstanding (in shares)	12,500,000	12,500,000
Common stock, issued (in shares)	12,500,000	12,500,000
Common Class A Not Subject To Redemption
Common stock, outstanding (in shares)	0	0
Common stock, issued (in shares)	0	0

SUBSEQUENT EVENTS (Details) - $ / shares	Dec. 31, 2024	Dec. 31, 2023
Subsequent Event [Line Items]
Preferred stock, authorized (in shares)	99,990,000	99,990,000
Preferred stock , par value (in dollars per share)	$ 0.0001	$ 0.0001
Common Class A
Subsequent Event [Line Items]
Common stock, shares authorized (in shares)	9,000,000,000	9,000,000,000
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common Class B
Subsequent Event [Line Items]
Common stock, shares authorized (in shares)	900,000,000	900,000,000
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001

COMMITMENTS AND CONTINGENCIES (Details)	Apr. 25, 2023 USD ($) $ / shares	Feb. 04, 2021 tradingDay shares	Dec. 31, 2024 USD ($)
Other Commitments [Line Items]
Underwriter over-allotment purchase period \| tradingDay		45
Number of shares issuable in transaction (in shares) \| shares		6,750,000
Contingent fee amount			$ 732,045
IPO And Over-Allotment Option
Other Commitments [Line Items]
Underwriter discount per share (in dollars per share) \| $ / shares	$ 0.20
Underwriter discount per share (in dollars per share)	$ 10,000,000
Deferred underwriting commission (in dollars per share) \| $ / shares	$ 0.35
Payment of deferred underwriting commissions	$ 17,500,000

SIGNIFICANT ACCOUNTING POLICIES - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Class of Stock [Line Items]
Unrecognized tax benefits	$ 0	$ 0
Accrued interest and penalties	$ 0	$ 0
Common Stock \| Common Class B \| Over-Allotment Option
Class of Stock [Line Items]
Shares excluded from weighted average shares outstanding subject to over-allotment option forfeiture (in shares)	1,687,500	1,687,500

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

WARRANTS	12 Months Ended
WARRANTS	Dec. 31, 2024
Equity [Abstract]
WARRANTS	3. INITIAL PUBLIC OFFERING On April 25, 2023, the Company consummated its Initial Public Offering of 50,000,000 Units, including 5,000,000 Units to cover Over-Allotment Units, at $10.00 per Unit, generating gross proceeds of $500,000,000, and incurring offering costs of $28,550,129, of which $17,500,000 was for deferred underwriting commissions (see Note 5). Each Unit consists of one Class A ordinary share and one-half of one Public Warrant. 6. SHAREHOLDERS’ DEFICIT Preference Shares — The Company is authorized to issue 99,990,000 preference shares with a par value of $0.0001 per share with such designation, rights and preferences as may be determined from time to time by the Company’s Board of Directors. As of December 31, 2024 and 2023, there were no preference shares issued or outstanding. Class A Ordinary Shares — The Company is authorized to issue 9,000,000,000 Class A ordinary shares with a par value of $0.0001 per share. Holders of Class A ordinary shares are entitled to one vote for each share. As of December 31, 2024 and 2023, there were no Class A ordinary shares issued and outstanding, excluding 50,000,000 shares as of December 31, 2024 and 2023 that are subject to possible redemption and are presented as temporary equity, outside of the shareholders’ deficit section of the balance sheets. Class B Ordinary Shares — The Company is authorized to issue 900,000,000 Class B ordinary shares with a par value of $0.0001 per share. Holders of the Company’s Class B ordinary shares are entitled to one vote for each ordinary share. On April 25, 2023, the Company consummated the sale of Over-Allotment Units pursuant to the underwriters’ partial exercise of their over-allotment option. On June 5, 2023, following the expiration of the remaining over-allotment option, the Sponsor forfeited 437,500 Class B ordinary shares. As of December 31, 2024 and 2023, there were 12,500,000 Class B ordinary shares issued and outstanding. Holders of Class A ordinary shares and Class B ordinary shares will vote together as a single class on all other matters submitted to a vote of shareholders except as required by law. The Class B ordinary shares will automatically convert into Class A ordinary shares at the time of a Business Combination, or earlier at the option of the holders of the Class B ordinary shares, on a one-for-one basis, subject to adjustment. In the case that additional Class A ordinary shares or equity-linked securities are issued or deemed issued in excess of the amounts offered in the Initial Public Offering and related to the closing of a Business Combination, the ratio at which Class B ordinary shares shall convert into Class A ordinary shares will be adjusted (unless the holders of a majority of the outstanding Class B ordinary shares agree to waive such adjustment with respect to any such issuance or deemed issuance) so that the number of Class A ordinary shares issuable upon conversion of all Class B ordinary shares will equal, in the aggregate, on an as-converted basis, 20% of the sum of the total number of all ordinary shares outstanding upon completion of the Initial Public Offering plus all Class A ordinary shares and equity-linked securities issued or deemed issued in connection with a Business Combination (excluding any shares or equity-linked securities issued, or to be issued, to any seller in a Business Combination and any private placement-equivalent warrants issued to the Sponsor or its affiliates upon conversion of loans made to the Company).

- Definition

The entire disclosure for equity.

+ References

+ Details

CONDENSED STATEMENTS OF OPERATIONS (UNAUDITED) (Parenthetical) - shares	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Common Class B \| Common Stock \| Over-Allotment Option
Shares excluded from weighted average shares outstanding subject to over-allotment option forfeiture (in shares)	1,687,500	1,687,500

Insider Trading Policies and Procedures	12 Months Ended
Insider Trading Policies and Procedures	Dec. 31, 2024
Insider Trading Policies and Procedures [Line Items]
Insider Trading Policies and Procedures Adopted	true

SIGNIFICANT ACCOUNTING POLICIES - Schedule of Class A Ordinary Shares Subject to Redemption (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2024	Dec. 31, 2023
Class of Stock [Line Items]
Gross proceeds		$ 0	$ 500,000,000
Class A ordinary shares subject to possible redemption as of December 31, 2023		550,700,038	522,938,352
Warrant
Class of Stock [Line Items]
Proceeds allocated to Public Warrants			(2,625,000)
Common Class A
Class of Stock [Line Items]
Gross proceeds	$ 500,000,000
Class A ordinary shares issuance costs			(28,550,129)
Class A Ordinary Shares Subject To Redemption
Class of Stock [Line Items]
Accretion of carrying value to redemption value		27,761,686	54,113,481
Class A ordinary shares subject to possible redemption as of December 31, 2023		$ 550,700,038	$ 522,938,352

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

WARRANTS (Details)	3 Months Ended	12 Months Ended
WARRANTS (Details)	Dec. 31, 2024 $ / shares shares	Dec. 31, 2024 $ / shares shares
Class of Warrant or Right [Line Items]
Period for registration statement to become effective after business combination	60 days
Common Class A
Class of Warrant or Right [Line Items]
Share price (in USD per share) \| $ / shares	$ 18.00	$ 18.00
Issue or effective price threshold \| $ / shares	$ 9.20	$ 9.20
Issuances percentage threshold of total equity proceeds	60.00%	60.00%
Number of trading days	20 days
Private And Public Warrants
Class of Warrant or Right [Line Items]
Number of warrants issued (in shares)		39,300,000
Private Warrants \| Private Placement
Class of Warrant or Right [Line Items]
Number of warrants issued (in shares)		14,300,000
Public Warrants
Class of Warrant or Right [Line Items]
Number of fractional shares issued upon exercise of warrants (in shares)	0	0
Warrants exercisable period		30 days
Expiration, number of years after business combination	5 years
Exercise price of warrants (in USD per share) \| $ / shares	$ 0.01	$ 0.01
Notice period to redeem warrants	30 days
Number of trading days	20 days
Trading days threshold	30 days
Public Warrants \| Minimum
Class of Warrant or Right [Line Items]
Percentage value of warrant exercise	115.00%	115.00%
Public Warrants \| Maximum
Class of Warrant or Right [Line Items]
Percentage value of warrant exercise	180.00%	180.00%
Public Warrants \| IPO
Class of Warrant or Right [Line Items]
Number of warrants issued (in shares)		25,000,000
Private Placement Warrants
Class of Warrant or Right [Line Items]
Notice period to redeem warrants	30 days

INITIAL PUBLIC OFFERING (Details)		3 Months Ended	12 Months Ended
INITIAL PUBLIC OFFERING (Details)	Apr. 25, 2023 USD ($) shares $ / shares	Dec. 31, 2024 $ / shares	Dec. 31, 2023 USD ($)
Class of Stock [Line Items]
Period for registration statement to become effective after business combination		60 days
Common Class A
Class of Stock [Line Items]
Payment of stock issuance costs \| $			$ 28,550,129
Share price (in USD per share)		$ 18.00
Issue or effective price threshold		$ 9.20
Issuances percentage threshold of total equity proceeds		60.00%
Number of trading days		20 days
Public Warrants
Class of Stock [Line Items]
Expiration, number of years after business combination		5 years
Exercise price of warrants (in USD per share)		$ 0.01
Notice period to redeem warrants		30 days
Number of trading days		20 days
Trading days threshold		30 days
Public Warrants \| Minimum
Class of Stock [Line Items]
Percentage value of warrant exercise		115.00%
Public Warrants \| Maximum
Class of Stock [Line Items]
Percentage value of warrant exercise		180.00%
Private Placement Warrants
Class of Stock [Line Items]
Notice period to redeem warrants		30 days
IPO And Over-Allotment Option
Class of Stock [Line Items]
Price of shares issued in transaction (in USD per share)	$ 10.00
Consideration received on transaction \| $	$ 500,000,000
Payment of stock issuance costs \| $	28,550,129
Payment of deferred underwriting commissions \| $	$ 17,500,000
Number of Class A ordinary shares per Unit (in shares) \| shares	1
Number of redeemable warrants per Unit (in shares) \| shares	0.5
IPO And Over-Allotment Option \| Private Placement Warrants
Class of Stock [Line Items]
Consideration received on transaction \| $	$ 14,300,000
Exercise price of warrants (in USD per share)	$ 11.50
IPO
Class of Stock [Line Items]
Number of shares issued in transaction (in shares) \| shares	50,000,000
Price of shares issued in transaction (in USD per share)	$ 10.00
Over-Allotment Option
Class of Stock [Line Items]
Number of shares issued in transaction (in shares) \| shares	5,000,000
Price of shares issued in transaction (in USD per share)	$ 10.00

CONDENSED STATEMENTS OF CHANGES IN SHAREHOLDER’S EQUITY (UNAUDITED) - USD ($)	Total	Common Class B	Common Class A	Common Stock Common Class B	Additional Paid-in Capital	Accumulated Deficit
Share outstanding, beginning balance (in shares) at Dec. 31, 2022				12,500,000
Shareholder's equity, beginning balance at Dec. 31, 2022	$ 8,961			$ 1,250	$ 23,750	$ (16,039)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Accretion of Class A ordinary shares to redemption amount	(54,113,481)				(16,948,750)	(37,164,731)
Net income (loss)	16,915,460					16,915,460
Share outstanding, ending balance (in shares) at Dec. 31, 2023		12,500,000		12,500,000
Shareholder's equity, ending balance at Dec. 31, 2023	(20,264,060)			$ 1,250	0	(20,265,310)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Adjustments to Additional Paid in Capital, Warrant Issued	14,300,000				14,300,000
Adjustments to Additional Paid in Capital, Fair Value	2,625,000				2,625,000
Accretion of Class A ordinary shares to redemption amount	(27,761,686)					(27,761,686)
Net income (loss)	25,986,159					25,986,159
Share outstanding, ending balance (in shares) at Dec. 31, 2024		12,500,000	50,000,000	12,500,000
Shareholder's equity, ending balance at Dec. 31, 2024	$ (22,039,587)			$ 1,250	$ 0	$ (22,040,837)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

- Definition

Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

+ References

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+ Details