Balance Sheets (Unaudited) - USD ($)	Dec. 31, 2025	Sep. 30, 2025
Current assets
Cash	$ 165,484	$ 428,700
Cash – restricted		787,365
Prepaid expenses	21,018	27,833
Short-term prepaid insurance	114,346
Prepaid income taxes	60,930
Total current assets	361,778	1,243,898
Cash and investments held in Trust Account	16,043,483	15,890,194
Total Assets	16,405,261	17,134,092
Current liabilities
Accounts payable and accrued expenses	98,073	73,757
Income taxes payable		694,245
Excise taxes payable	1,061,310	1,061,310
Due to Sponsor	2,788	2,788
Total current liabilities	1,162,171	1,832,100
Total Liabilities	1,162,171	1,832,100
Commitments and contingencies (Note 6)
Common stock subject to possible redemption, 1,490,880 shares at redemption value of $10.80 and 10.72 per share as of December 31, 2025 and September 30, 2025, respectively	16,104,413	15,983,315
Stockholders’ Deficit
Preferred stock, $0.0001 par value, 10,000,000 shares authorized, no shares issued and outstanding as of December 31, 2025 and September 30, 2025
Common stock, $0.0001 par value, 100,000,000 shares authorized, 4,249,090 shares issued and outstanding as of December 31, 2025 and September 30, 2025, respectively	425	425
Additional paid-in capital
Accumulated Deficit	(861,748)	(681,748)
Total Stockholders’ Deficit	(861,323)	(681,323)
Total Liabilities and Stockholders’ Deficit	$ 16,405,261	$ 17,134,092

Excise tax payable current.

No definition available.

Name:	IBAC_ExciseTaxPayableCurrent
Namespace Prefix:	IBAC_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

- Definition

Sum of the carrying values as of the balance sheet date of obligations incurred through that date and due within one year (or the operating cycle, if longer), including liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received, taxes, interest, rent and utilities, accrued salaries and bonuses, payroll taxes and fringe benefits.