v3.26.1
Segment Information
 12 Months Ended
Dec. 31, 2025
Segment Information [Abstract]  
SEGMENT INFORMATION

Note 9 — SEGMENT INFORMATION

 

ASC Topic 280 establishes standards for companies to report financial statement information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker (“CODM”), or group, in deciding how to allocate resources and assess performance.

 

The 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 operating segment. When evaluating the Company’s performance and making key decisions regarding resource allocation the CODM reviews several key metrics, which include the following:

 

   For the
year ended
December 31,
2025		   For the
Period from
January 29, 2024
(inception) to
December 31,
2024		 
Operating and formation costs $-  $575,708 
General and administrative expenses $1,005,841  $- 
Interest earned on cash and marketable securities held in Trust Account  9,795,490   5,322,812 

 

The key measures of segment profit or loss reviewed by our CODM are interest earned on cash and marketable securities held in the Trust Account and general and administrative expenses. The CODM reviews interest earned on cash and marketable securities held in the Trust Account to measure and monitor shareholder value and determine the most effective strategy of investment with the Trust Account funds while maintaining compliance with the trust agreement. Operating and formation costs are reviewed and monitored by the CODM to manage and forecast cash to ensure enough capital is available to complete a Business Combination within the Business Combination period. The CODM also reviews operating and formation costs to manage, maintain and enforce all contractual agreements to ensure costs are aligned with all agreements and budget.