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SEGMENT INFORMATION
 6 Months Ended
Jun. 30, 2025
Segment Reporting [Abstract]  
SEGMENT INFORMATION

NOTE 5. 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 that engage in business activities from which it may recognize revenues and incur expenses, and for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker, or group, in deciding how to allocate resources and assess performance.

 

The Company’s CODM has been identified as the Chief Financial Officer, who reviews the operating results for the Company as a whole to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that the Company only has one reportable segment.

 

The CODM assesses performance for the single segment and decides how to allocate resources based on net income or loss that also is reported on the statements of operations as net income or loss. The measure of segment assets is reported on the condensed balance sheets as total assets. When evaluating the Company’s performance and making key decisions regarding resource allocation, the CODM reviews several key metrics included in net income or loss and total assets, which include the following:

 

Schedule of segment information                
    June 30,
2025		     December 31,
2024		  
Cash   $ 944,919     $ 25,092  
Due from Sponsor     28,601       -  
Cash held in Trust Account     253,187,419       -  
Prepaid Insurance     171,188       -  
Deferred offering costs     -       170,797  
Total Assets   $ 254,332,127     $ 195,889  

 

                 
    Three months ended
June 30,
2025		     Six months ended
June 30,
2025		  
General and administrative expenses   $ (106,108 )   $ (133,851 )
Other income     250       501  
Income from investments held in Trust Account     187,419       187,419  
Net income   $ 81,561     $ 54,069  

 

The CODM reviews the position of total assets available with the company to assess if the Company has sufficient resources available to discharge its liabilities. The CODM is provided with details of cash and liquid resources available with the Company. Additionally, the CODM regularly reviews the status of deferred costs incurred to assess if these are in line with the planned use of proceeds to be raised from the public offering.