v3.26.1
Statements of Cash Flows - USD ($)
10 Months Ended 12 Months Ended
Dec. 31, 2024
Dec. 31, 2025
CASH FLOWS FROM OPERATING ACTIVITIES    
Net income (loss) $ (79,422) $ 245,454
Adjustments to reconcile net income (loss) to net cash used in operating activities:    
Interest earned on cash and investments held in Trust Account (429,224)
Changes in operating assets and liabilities:    
Prepaid expense (124,908)
Accrued expenses – related party 10,000 (3,802)
Accrued expenses (24,851)
Accrued offering costs 69,459 50,826
CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES 37 (286,505)
CASH FLOWS FROM INVESTING ACTIVITIES    
Cash deposited into Trust account (60,000,000)
CASH USED IN INVESTING ACTIVITIES (60,000,000)
CASH FLOWS FROM FINANCING ACTIVITIES    
Proceeds from due to related party 122,716
Repayments of due to related party (262,446)
Proceeds from sale of public units 60,000,000
Proceeds from private placement units 2,525,000
Payment of offering costs (1,641,658)
Proceeds from issuance of EBC Founders Share 1,450 454
CASH PROVIDED BY FINANCING ACTIVITIES 1,450 60,744,066
NET INCREASE IN CASH 1,487 457,561
CASH AT BEGINNING OF THE PERIOD 1,487
CASH AT YEAR END 1,487 459,048
Supplemental disclosure of cash flow information:    
Deferred offering costs paid by Sponsor in exchange for issuance of ordinary shares 25,000
Deferred offering costs paid by related party 69,000 49,380
Deferred offering costs included in accrued expenses 19,330
Deferred offering costs charged to additional paid-in capital 126,550 1,960,106
Subsequent measurement of ordinary shares subject to possible redemption 429,244
Forfeiture of founder shares $ 23