v3.25.2
Income Taxes (Tables)
3 Months Ended
Jun. 30, 2025
Income Taxes [Abstract]  
Schedule of Income Tax Provision (Benefit)

The income tax provision (benefit) consists of the following:

 

   For the
Three Months Ended
   For the
Three Months Ended
 
   June 30,
2025
   June 30,
2024
 
         
Current        
Federal  $38,677   $149,752 
State   
    
 
Deferred          
Federal   (399)   (6,750)
State   
    
 
Income tax provision  $38,277   $143,002 
Schedule of Net Deferred Tax Assets Liabilities

The Company’s net deferred tax assets (liabilities) were as follows as of:

 

   June 30,
2025
   March 31,
2025
 
Deferred tax assets:        
Start-up/organization costs  $655,503   $575,740 
Deferred tax liability:          
Accrued dividend income   (13,493)   (13,892)
Total deferred tax assets   642,010    561,848 
Valuation allowance   (655,503)   (575,740)
Deferred tax liability, net  $(13,493)  $(13,892)