v3.25.2
SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Dec. 31, 2024
Accounting Policies [Abstract]  
SCHEDULE OF BASIC AND DILUTED NET INCOME PER ORDINARY SHARE

The following table reflects the calculation of basic and diluted net income per ordinary share:

 

   For the
year ended
December 31, 2024
   Period from April 27, 2023 (inception) to
December 31, 2023
 
Net income including accretion of carrying value to redemption value  $2,552,215   $171,389 

 

       Redeemable   Non-Redeemable   Redeemable   Non-Redeemable 
   For the Year Ended   Period from April 27, 2023 (inception) to 
   December 31, 2024   December 31, 2023 
       Redeemable   Non-Redeemable   Redeemable   Non-Redeemable 
       Ordinary Share   Ordinary Share   Ordinary Share   Ordinary Share 
Basic and diluted net income per share:                               
Numerators:                         
Allocation of net income     $1,951,062   $601,153   $53,368   $118,021 
Denominators:                         
Weighted-average shares outstanding      6,900,000    2,126,000    695,565    1,538,205 
Basic and diluted net income per share       $0.28   $0.28   $0.08   $0.08 

SCHEDULE OF FAIR VALUE HIERARCHY VALUATION TECHNIQUES

The following table presents information about the Company’s assets that are measured at fair value on a recurring basis as of December 31, 2024 and 2023 and indicates the fair value hierarchy of the valuation techniques that the Company utilized to determine such fair value:

 

   December 31,   Quoted Prices In Active Markets  

Significant

Other

Observable

Inputs

  

Significant

Other

Unobservable

Inputs

 
Description  2024   (Level 1)   (Level 2)   (Level 3) 
Assets:                                  
Cash held in trust account  $73,784,549   $73,784,549   $-   $- 

 

   December 31,   Quoted Prices In Active Markets  

Significant

Other

Observable

Inputs

  

Significant

Other

Unobservable

Inputs

 
Description  2023   (Level 1)   (Level 2)   (Level 3) 
Assets:                                   
Cash and marketable securities held in Trust Account  $69,889,848   $69,889,848   $-   $-