v3.25.1
Summary of Significant Accounting Policies (Tables)
 3 Months Ended
Mar. 31, 2025
Summary of Significant Accounting Policies [Abstract]  
Schedule of Consolidated Financial Statements

The accompanying unaudited condensed consolidated financial statements reflect the activities of the Company and the following entity:

 

Name   Background   Ownership
IGTA Merger Sub Limited (“Purchaser”)   A British Virgin Islands company Incorporated on September 11, 2023   100% owned by the Company
Schedule of Fair Value Measurements and Disclosure The fair values of cash and cash equivalents, and other current assets, accrued expenses, due to the sponsor are estimated to approximate the carrying values as of March 31, 2025 and December 31, 2024, due to the short maturities of such instruments.
   March 31,   Quoted Prices In
Active Markets		   Significant Other
Observable Inputs		   Significant
Other
Unobservable
Inputs		 
Description  2025   (Level 1)   (Level 2)   (Level 3) 
Assets:                       
U.S. Treasury Securities held in Trust Account*  $3,677,297   $3,677,297   $
            -
   $
                  -
 

 

   December 31,   Quoted Prices In
Active Markets		   Significant Other
Observable Inputs		   Significant
Other
Unobservable
Inputs		 
Description  2024   (Level 1)   (Level 2)   (Level 3) 
Assets:                            
U.S. Treasury Securities held in Trust Account*  $3,605,750   $3,605,750   $
               -
   $
                  -
 
Schedule of Net Income Per Share Presented in the Unaudited Condensed Consolidated Statements of Operations

The net income per share presented in the unaudited condensed consolidated statements of operations is based on the following:

 

   For the Three Months ended
March 31, 2025		 
   Redeemable
Ordinary Share		   Non-Redeemable
Ordinary Share		 
Basic and diluted net income (loss) per share:        
Numerators:        
Interest income earned in investments held in Trust Account  $37,948   $
-
 
Total expenses   (15,961)   (150,353)
Total allocation to redeemable and non-redeemable ordinary share  $21,987   $(150,353)
Denominators:          
Weighted-average shares outstanding   279,990    2,637,500 
Basic and diluted net income (loss) per share  $0.08   $(0.06)

 

   For the Three Months ended
March 31, 2024		 
   Redeemable
Ordinary Share		   Non-Redeemable
Ordinary Share		 
Basic and diluted net income (loss) per share:        
Numerators:        
Net income  $420,650   $
-
 
Accretion of carrying value to redemption value   (134,396)   (120,122)
Allocation of net income (loss)  $286,254   $(120,122)
Denominators:          
Weighted-average shares outstanding   2,950,891    2,637,500 
Basic and diluted net income (loss) per share  $0.10   $(0.05)