v3.25.2
Consolidated Statements of Cash Flows - USD ($)
 12 Months Ended
Mar. 31, 2025
Mar. 31, 2024
Cash Flows from Operating Activities:    
Net income $ 109,366 $ 1,596,567
Adjustments to reconcile net income to net cash used in operating activities:    
Income from business combination deposits forfeited by the former target company (125,000)
Interest earned on investments held in Trust Account (1,330,551) (2,934,879)
Deferred tax (benefit) provision (37,152) 2,975
Change in operating assets and liabilities:    
Prepaid expenses 58,250 (8,250)
Prepaid income taxes (287,911)
Prepaid franchise taxes (26,165)
Accrued expenses 391,802 287,945
Income tax payable (358,882) 105,456
Franchise tax payable (12,300) 300
Net Cash Used in Operating Activities (1,493,543) (1,074,886)
Cash Flows from Investing Activities:    
Cash withdrawn from Trust Account for payment to redeeming stockholders 38,044,345 8,157,801
Purchase of investment held in Trust Account (700,000) (1,275,000)
Withdrawal of investment held in Trust Account to pay taxes 991,446 698,946
Net Cash Provided by Investing Activities 38,335,791 7,581,747
Cash Flows from Financing Activities:    
Redemption of common stock (38,044,345) (8,157,801)
Proceeds from working capital and extension loans from related party 1,415,966 1,471,000
Repayments of working capital loans from related party (230,000)
Business combination deposits 200,000
Net Cash Used in Financing Activities (36,858,379) (6,486,801)
Net Change in Cash (16,131) 20,060
Cash at beginning of year 30,823 10,763
Cash at end of year 14,692 30,823
Supplemental Cash Flow Information    
Cash paid for income taxes 971,189 506,854
Supplemental Disclosure of Non-cash Financing Activities    
Excise tax payable attributable to redemption of common stock 380,443 81,578
Accretion of subsequent measurement of common stock subject to redemption value $ 1,625,328 $ 4,039,650