SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Table)

6 Months Ended

Jun. 30, 2025

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of temporary equity

Public offering proceeds		$	86,250,000
Less:
Proceeds allocated to public rights		$	(7,848,750	)
Allocation of offering costs related to redeemable shares		$	(5,463,844	)
Add:
Accretion of carrying value to redemption value			13,312,594
Ordinary shares subject to possible redemption		$	86,250,000
Add:
Subsequent measurement of ordinary shares subject to possible redemption			1,320,794
Ordinary shares subject to possible redemption		$	87,570,794

Schedule of Net Income per common share

		For the three months ended June 30, 2025								For the six months ended June 30, 2025
		Class A				Class A Non-Redeemable				Class A				Class A Non-Redeemable
Particulars		Redeemable				and Class B				Redeemable				and Class B
Numerators:
Allocation of net income (loss)		$	623,923			$	237,588			$	829,414			$	412,034

Denominators:
Weighted average shares outstanding			8,625,000				3,284,375				6,480,663				3,219,444
Basic and diluted net income (loss) per share		$	0.07			$	0.07			$	0.13			$	0.13

		For the three months ended June 30, 2024								For the six months ended June 30, 2024
		Class A				Class A Non-Redeemable				Class A				Class A Non-Redeemable
Particulars		Redeemable				and Class B				Redeemable				and Class B
Numerators:
Allocation of net income (loss)		$	-			$	(7,322	)		$	-			$	(7,322	)

Denominators:
Weighted average shares outstanding			-				2,682,333				-				1,334,254
Basic and diluted net income (loss) per share		$	-			$	(0.00	)		$	-			$	(0.01	)

Schedule of fair value on a recurring basis

						Quoted				Significant				Significant
						Prices in				Other				Other
		As of				Active				Observable				Unobservable
		June 30,				Markets				Inputs				Inputs
		2025				(Level 1)				(Level 2)				(Level 3)
*Assets:*
Cash held in Trust Account		$	87,570,794			$	87,570,794			$	—			$	—
Cash and cash equivalent		$	496,072			$	496,072			$	—			$	—

Tabular disclosure of temporary equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.

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