v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND NEW ACCOUNTING STANDARDS (Tables)
 12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
SCHEDULE OF FAIR VALUE MEASUREMENT ON RECURRING BASIC

The following table presents information about the Company’s assets that are measured at fair value on a recurring basis at December 31, 2025 and 2024 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:

 

       Fair value measurements at reporting date using: 
Description  Fair Value   Quoted
prices in
active
markets
for identical
liabilities
(Level 1)		   Significant
other
observable
inputs
(Level 2)		   Significant
unobservable
inputs
(Level 3)		 
Assets:                    
Cash and money market funds held in Trust Account at December 31, 2025  $3,087,211   $3,087,211   $-   $- 
                     
Cash and money market funds held in Trust Account at December 31, 2024  $3,144,707   $3,144,707   $-   $- 
SCHEDULE OF EARNINGS PER SHARE

The loss per share presented in the statement of operations is based on the following:

 

For the Year Ended December 31, 2025

  

   Common shares subject to redemption  

Non-redeemable

Common Shares

 
         
Basic and diluted net loss per share          
Numerator:          
Allocation of net loss   -    (1,414,690)
Denominator:          
Weighted-average shares outstanding   247,544    2,875,000 
Basic and diluted net loss per share  $-   $(0.49)

 

For the Year Ended December 31, 2024

 

   Common shares subject to redemption  

Non-redeemable

Common Shares

 
         
Basic and diluted net loss per share          
Numerator:          
Allocation of net loss   -    (2,231,950)
Denominator:          
Weighted-average shares outstanding   753,475    2,875,000 
Basic and diluted net loss per share  $-   $(0.78)