0001854463 2025-01-01 2025-12-31 0001854463 WINV:UnitsEachConsistingOfOneShareOfCommonStockOneRedeemableWarrantAndOneRightMember 2025-01-01 2025-12-31 0001854463 WINV:CommonStockParValue0.0001PerShareMember 2025-01-01 2025-12-31 0001854463 WINV:WarrantsToAcquireOnehalf12OfShareOfCommonStockMember 2025-01-01 2025-12-31 0001854463 WINV:RightsToAcquireOnefifteenth115OfOneShareOfCommonStockMember 2025-01-01 2025-12-31 0001854463 2025-06-30 0001854463 2026-03-25 0001854463 2025-12-31 0001854463 2024-12-31 0001854463 us-gaap:RelatedPartyMember 2025-12-31 0001854463 us-gaap:RelatedPartyMember 2024-12-31 0001854463 2024-01-01 2024-12-31 0001854463 WINV:CommonSharesSubjectToRedemptionMember 2025-01-01 2025-12-31 0001854463 WINV:CommonSharesSubjectToRedemptionMember 2024-01-01 2024-12-31 0001854463 WINV:NonRedeemableCommonSharesMember 2025-01-01 2025-12-31 0001854463 WINV:NonRedeemableCommonSharesMember 2024-01-01 2024-12-31 0001854463 us-gaap:CommonStockMember 2023-12-31 0001854463 us-gaap:AdditionalPaidInCapitalMember 2023-12-31 0001854463 us-gaap:RetainedEarningsMember 2023-12-31 0001854463 2023-12-31 0001854463 us-gaap:CommonStockMember 2024-12-31 0001854463 us-gaap:AdditionalPaidInCapitalMember 2024-12-31 0001854463 us-gaap:RetainedEarningsMember 2024-12-31 0001854463 us-gaap:CommonStockMember 2024-01-01 2024-12-31 0001854463 us-gaap:AdditionalPaidInCapitalMember 2024-01-01 2024-12-31 0001854463 us-gaap:RetainedEarningsMember 2024-01-01 2024-12-31 0001854463 us-gaap:CommonStockMember 2025-01-01 2025-12-31 0001854463 us-gaap:AdditionalPaidInCapitalMember 2025-01-01 2025-12-31 0001854463 us-gaap:RetainedEarningsMember 2025-01-01 2025-12-31 0001854463 us-gaap:CommonStockMember 2025-12-31 0001854463 us-gaap:AdditionalPaidInCapitalMember 2025-12-31 0001854463 us-gaap:RetainedEarningsMember 2025-12-31 0001854463 us-gaap:IPOMember 2021-09-17 2021-09-17 0001854463 us-gaap:IPOMember 2021-09-17 0001854463 WINV:PrivatePlacementWarrantsMember 2021-09-17 2021-09-17 0001854463 WINV:PrivatePlacementWarrantsMember 2021-09-17 0001854463 us-gaap:OverAllotmentOptionMember 2021-09-23 2021-09-23 0001854463 us-gaap:OverAllotmentOptionMember 2021-09-26 2021-09-27 0001854463 WINV:AdditionalPrivatePlacementWarrantsMember 2021-09-23 2021-09-23 0001854463 WINV:AdditionalPrivatePlacementWarrantsMember 2021-09-23 0001854463 2021-09-26 2021-09-27 0001854463 2021-09-23 2021-09-23 0001854463 2022-11-30 0001854463 WINV:ExtensionAmendmentMember us-gaap:CommonStockMember 2022-11-30 2022-11-30 0001854463 WINV:ExtensionAmendmentMember us-gaap:CommonStockMember 2022-11-30 0001854463 WINV:FirstExtensionNoteMember WINV:SponsorMember 2022-12-05 0001854463 WINV:FirstExtensionNoteMember WINV:SponsorMember 2022-12-05 0001854463 2023-06-12 0001854463 WINV:ExtensionAmendmentMember us-gaap:CommonStockMember 2023-06-12 2023-06-12 0001854463 WINV:ExtensionAmendmentMember us-gaap:CommonStockMember 2023-06-12 0001854463 WINV:SecondExtensionNoteMember WINV:SponsorMember 2023-06-13 0001854463 WINV:SecondExtensionNoteMember WINV:SponsorMember 2023-06-13 0001854463 WINV:ExtensionAmendmentProposalMember us-gaap:CommonStockMember WINV:PrivatePlacementWarrantsMember 2023-06-13 0001854463 WINV:ExtensionAmendmentMember 2023-11-30 0001854463 WINV:ExtensionAmendmentMember us-gaap:CommonStockMember 2023-11-30 2023-11-30 0001854463 WINV:ExtensionAmendmentMember us-gaap:CommonStockMember 2023-11-30 0001854463 WINV:FourthExtensionNoteMember WINV:SponsorMember 2023-12-13 0001854463 WINV:FourthExtensionNoteMember WINV:SponsorMember 2023-12-13 0001854463 WINV:ExtensionAmendmentMember 2024-06-03 0001854463 WINV:ExtensionAmendmentMember us-gaap:CommonStockMember 2024-06-03 2024-06-03 0001854463 WINV:ExtensionAmendmentMember us-gaap:CommonStockMember 2024-06-03 0001854463 WINV:FourthExtensionNoteMember WINV:SponsorMember 2024-06-12 0001854463 WINV:FourthExtensionNoteMember WINV:SponsorMember 2024-06-12 0001854463 WINV:ExtensionAmendmentMember 2024-12-10 2024-12-10 0001854463 WINV:ExtensionAmendmentMember us-gaap:CommonStockMember 2024-12-10 2024-12-10 0001854463 WINV:ExtensionAmendmentMember us-gaap:CommonStockMember 2024-12-10 0001854463 WINV:FifthExtensionNoteMember WINV:SponsorMember 2024-12-16 0001854463 WINV:FifthExtensionNoteMember WINV:SponsorMember 2024-12-16 0001854463 WINV:ExtensionAmendmentMember 2025-06-16 0001854463 WINV:ExtensionAmendmentMember us-gaap:CommonStockMember 2025-06-16 2025-06-16 0001854463 WINV:ExtensionAmendmentMember us-gaap:CommonStockMember 2025-06-16 0001854463 WINV:SixthExtensionNoteMember WINV:SponsorMember 2025-06-16 0001854463 2025-09-16 0001854463 2025-09-16 2025-09-16 0001854463 WINV:SeventhExtensionNoteMember WINV:SponsorMember 2025-09-16 0001854463 WINV:ExtensionAmendmentMember us-gaap:SubsequentEventMember 2026-03-13 0001854463 WINV:ExtensionAmendmentMember us-gaap:CommonStockMember us-gaap:SubsequentEventMember 2026-03-13 2026-03-13 0001854463 WINV:ExtensionAmendmentMember us-gaap:CommonStockMember us-gaap:SubsequentEventMember 2026-03-13 0001854463 WINV:EighthExtensionNoteMember WINV:SponsorMember us-gaap:SubsequentEventMember 2026-03-13 0001854463 WINV:ExtensionAmendmentMember 2025-01-01 2025-12-31 0001854463 WINV:PrivatePlacementWarrantsMember 2025-12-31 0001854463 2022-08-16 2022-08-16 0001854463 WINV:ExtensionAmendmentMember us-gaap:CommonStockMember 2023-06-01 2023-06-30 0001854463 2023-06-01 2023-06-30 0001854463 WINV:ExtensionAmendmentMember 2023-11-01 2023-11-30 0001854463 WINV:ExtensionAmendmentMember us-gaap:CommonStockMember 2024-06-01 2024-06-30 0001854463 2024-06-01 2024-06-30 0001854463 WINV:ExtensionAmendmentMember us-gaap:CommonStockMember 2024-12-01 2024-12-31 0001854463 2024-12-01 2024-12-31 0001854463 2024-02-01 2024-02-29 0001854463 2024-01-01 2024-03-31 0001854463 2024-03-31 0001854463 2024-04-01 2024-06-30 0001854463 2024-06-30 0001854463 WINV:PrivatePlacementWarrantsMember 2021-09-23 2021-09-23 0001854463 us-gaap:FairValueInputsLevel1Member 2025-12-31 0001854463 us-gaap:FairValueInputsLevel2Member 2025-12-31 0001854463 us-gaap:FairValueInputsLevel3Member 2025-12-31 0001854463 us-gaap:FairValueInputsLevel1Member 2024-12-31 0001854463 us-gaap:FairValueInputsLevel2Member 2024-12-31 0001854463 us-gaap:FairValueInputsLevel3Member 2024-12-31 0001854463 2021-09-17 0001854463 2021-09-17 2021-09-17 0001854463 WINV:SponsorMember 2021-03-15 2021-03-16 0001854463 srt:DirectorMember 2021-03-15 2021-03-16 0001854463 WINV:CertainMembersMember 2021-03-15 2021-03-16 0001854463 WINV:DirectorsAndCertainMembersMember 2021-03-15 2021-03-16 0001854463 WINV:SponsorMember 2024-01-01 2024-12-31 0001854463 WINV:PrivatePlacementWarrantsMember 2021-03-16 0001854463 WINV:PrivatePlacementWarrantsMember 2021-03-15 2021-03-16 0001854463 WINV:MarchTwoThousandTwentyOnePromissoryNoteMember 2021-03-16 0001854463 WINV:MarchTwoThousandTwentyOnePromissoryNoteMember us-gaap:RelatedPartyMember 2022-12-31 0001854463 WINV:MarchTwoThousandTwentyOnePromissoryNoteMember 2023-01-01 2023-12-31 0001854463 WINV:MarchTwoThousandTwentyOnePromissoryNoteMember WINV:PrivatePlacementWarrantsMember 2021-03-15 2021-03-16 0001854463 WINV:MarchTwoThousandTwentyOnePromissoryNoteMember us-gaap:CommonStockMember WINV:PrivatePlacementWarrantsMember 2021-03-16 0001854463 WINV:OctoberTwoThousandTwentyThreePromissoryNoteMember 2023-10-31 0001854463 WINV:OctoberTwoThousandTwentyThreePromissoryNoteMember 2025-12-31 0001854463 WINV:JanuaryTwoThousandTwentyFivePromissoryNoteMember WINV:SponsorMember 2025-01-31 0001854463 srt:MaximumMember WINV:JanuaryTwoThousandTwentyFivePromissoryNoteMember WINV:SponsorMember 2025-01-31 0001854463 WINV:JanuaryTwoThousandTwentyFivePromissoryNoteMember WINV:SponsorMember 2025-12-31 0001854463 WINV:FirstExtensionNoteMember 2022-12-05 0001854463 WINV:FirstExtensionNoteMember WINV:PrivateWarrantMember 2022-12-05 0001854463 WINV:FirstExtensionNoteMember 2025-12-31 0001854463 WINV:FirstExtensionNoteMember 2024-12-31 0001854463 WINV:SecondExtensionNoteMember 2023-06-13 0001854463 WINV:SecondExtensionNoteMember 2025-12-31 0001854463 WINV:SecondExtensionNoteMember 2024-12-31 0001854463 WINV:ThirdExtensionNoteMember 2023-12-13 0001854463 WINV:ThirdExtensionNoteMember 2025-12-31 0001854463 WINV:ThirdExtensionNoteMember 2024-12-31 0001854463 WINV:FourthExtensionNoteMember 2024-06-12 0001854463 WINV:FourthExtensionNoteMember 2025-12-31 0001854463 WINV:FourthExtensionNoteMember 2024-12-31 0001854463 WINV:FifthExtensionNoteMember 2025-12-31 0001854463 WINV:FifthExtensionNoteMember 2024-12-31 0001854463 WINV:SixthExtensionNoteMember WINV:SponsorMember 2025-06-16 0001854463 WINV:SixthExtensionNoteMember 2025-12-31 0001854463 WINV:SixthExtensionNoteMember 2024-12-31 0001854463 WINV:SeventhExtensionNoteMember WINV:SponsorMember 2025-09-16 0001854463 WINV:SeventhExtensionNoteMember 2025-12-31 0001854463 WINV:SeventhExtensionNoteMember 2024-12-31 0001854463 WINV:MarchTwoThousandAndTwentySixExtensionAmendmentMember us-gaap:SubsequentEventMember 2026-03-13 0001854463 WINV:MarchTwoThousandAndTwentySixExtensionAmendmentMember us-gaap:SubsequentEventMember 2026-03-13 2026-03-13 0001854463 WINV:MarchTwoThousandAndTwentySixExtensionAmendmentMember WINV:SponsorMember us-gaap:SubsequentEventMember 2026-03-13 0001854463 WINV:ExtensionNoteMember 2025-12-31 0001854463 WINV:SponsorMember WINV:AdministrativeSupportAgreementMember 2025-12-31 0001854463 WINV:UnderwritersMember 2025-12-31 0001854463 WINV:UnderwritersMember us-gaap:OverAllotmentOptionMember 2021-09-23 2021-09-23 0001854463 WINV:UnderwritersMember us-gaap:OverAllotmentOptionMember 2021-09-27 2021-09-27 0001854463 us-gaap:OverAllotmentOptionMember 2025-12-31 0001854463 us-gaap:OverAllotmentOptionMember 2025-01-01 2025-12-31 0001854463 2022-07-11 2022-07-12 0001854463 WINV:ChardanMember 2022-07-23 0001854463 WINV:AggregrateThreePercentageMember 2022-07-20 2022-07-23 0001854463 srt:MinimumMember WINV:AggregrateTwoPercentageMember 2022-07-20 2022-07-23 0001854463 srt:MaximumMember WINV:AggregrateTwoPercentageMember 2022-07-20 2022-07-23 0001854463 WINV:AggregrateOnePercentageMember 2022-07-20 2022-07-23 0001854463 2022-07-23 0001854463 WINV:PublicOrPrivateSecuritiesMember 2022-07-23 0001854463 srt:MaximumMember WINV:ChardanMember 2025-01-01 2025-12-31 0001854463 WINV:FounderSharesMember 2021-03-01 2021-03-31 0001854463 WINV:FounderSharesMember 2021-03-31 0001854463 WINV:PublicWarrantsMember 2025-12-31 0001854463 us-gaap:WarrantMember 2025-12-31 0001854463 us-gaap:WarrantMember 2025-01-01 2025-12-31 0001854463 srt:MaximumMember 2025-12-31 0001854463 WINV:PromissoryNoteMember us-gaap:SubsequentEventMember 2026-01-10 0001854463 WINV:PromissoryNoteMember us-gaap:SubsequentEventMember us-gaap:IPOMember 2026-01-10 0001854463 WINV:PromissoryNoteMember us-gaap:SubsequentEventMember 2026-02-10 0001854463 WINV:PromissoryNoteMember us-gaap:SubsequentEventMember us-gaap:IPOMember 2026-02-10 iso4217:USD shares iso4217:USD shares pure false FY 0001854463

10-K true 2025-12-31 --12-31 2025 false 001-40796 WINVEST ACQUISITION CORP. DE 86-2451181 125 Cambridgepark Drive Suite 301 Cambridge MA 02140 (617) 658-3094 Units, each consisting of one share of Common Stock, one redeemable Warrant, and one Right WINVU NASDAQ Common Stock, par value $0.0001 per share WINV NASDAQ Warrants to acquire one-half (1/2) of a share of Common Stock WINVW NASDAQ Rights to acquire one-fifteenth (1/15) of one share of Common Stock WINVR NASDAQ No No Yes Yes Non-accelerated Filer true true false false false true 3547354 3080950 0.0001 None We are a blank check company with no business operations. Since our Initial Public Offering, our sole business activity has been to search for and select a prospective acquisition candidate. However, because we have investments in our Trust Account and bank deposits and we depend on the digital technologies of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_902_ecyd--CybersecurityRiskManagementThirdPartyEngagedFlag_dbT_c20250101__20251231_zQCJd2MpOXv5">third-party service providers, we may be subject to attacks on or security breaches in our or such third parties’ systems. Because of our reliance on the technologies of third parties, we also depend upon the personnel and the processes of such third parties to protect against cybersecurity threats, and we have no personnel or processes of our own for this purpose. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_907_ecyd--CybersecurityRiskProcessForInformingBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock_c20250101__20251231_zjNiyMmjtNe7">In the event of a cybersecurity incident, our management will report to the board of directors and provide updates on its plan for addressing and mitigating any risks associated with such incident. As an early-stage company without significant investments in data security protection, we may not be sufficiently protected against such occurrences. We also lack sufficient resources to adequately protect against, or to investigate and remediate any vulnerability to, cyber incidents. It is possible that any of these occurrences, or a combination of them, could have a material adverse effect on our business and lead to financial loss. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90A_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag_dbF_c20250101__20251231_zVu1n2urhdEh">We have not encountered any cybersecurity incidents since our Initial Public Offering. true In the event of a cybersecurity incident, our management will report to the board of directors and provide updates on its plan for addressing and mitigating any risks associated with such incident. false false false false false true BCRG Group 7158 Irvine, CA

111

566

97434 97434

97078

97545

195078

3087211

3144707

3184756

3339785

3270826

2468713

141000

128000

187240 182130

463965

345000

2040000 1680000 1687932 1204500

7790963

6008343

4025000 4025000

11815963

10033343

220036

258778

14.47

12.53

3184646

3242141

0.0001

1000000

0.0001

100000000

2875000

220036

258778

288

-11816141

-9935987

-11815853

-9935699

3184756

3339785

1500541

2572890

-1500541

-2572890

98851

420940

98851

420940

-1401690

-2151950

13000

80000

-1414690

-2231950

247544

753475

2875000

-0.49

-0.78

2875000

288

-6742352

-6742064

859998

-2231950

-101687 -101687

2875000

288

-9935987

-9935699

2875000

288

-9935987

-9935699

460354

-1414690

-5110 -5110

2875000

288

-11816141

-11815853

-1414690

-2231950

100355

415046

-99814

-97078

-36039

802115

1476713

13000

-61000

118965

120000

-483887

-975430

360000

485000

40050 517850 10168702

157850

9723752

483432

898000

360000

485000

517850

10168702

325582

-8785702

-455

-37380

566

37946

111

566

141000

460354 859998 5110 101687

NOTE 1 – NATURE OF THE BUSINESS WinVest Acquisition Corp. (“WinVest,” or the “Company”) was incorporated in the State of Delaware on March 1, 2021. The Company was formed for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business combination (the “Initial Business Combination”) with one or more businesses or entities. On August 30, 2024, WinVest (BVI) LTD was incorporated in the British Virgin Islands (“BVI”) as a wholly owned subsidiary of WinVest. The Company has selected December 31 as its fiscal year end. Throughout this report, the terms “our,” “we,” “us,” and the “Company” refer to WinVest Acquisition Corp. As of December 31, 2025, the Company had not commenced core operations. All activity for the period from March 1, 2021 (inception) through December 31, 2025 relates to the Company’s formation, raising funds through the initial public offering (“Initial Public Offering”), which is described below, identifying a target company for an Initial Business Combination and working to consummate an Initial Business Combination with EGFH. The Company will not generate any operating revenues until after the completion of an Initial Business Combination, at the earliest. The Company generates non-operating income in the form of interest on cash and cash equivalents held in the Trust Account, and prior to the liquidation of the money market funds held in the Trust Account in January 2025, the Company generated dividend income on such money market funds. The registration statement pursuant to which the Company registered its securities offered in the Initial Public Offering was declared effective on September 14, 2021. On September 17, 2021, the Company consummated its Initial Public Offering of 10,000,000 units (the “Units”). Each Unit consists of one share of common stock of the Company, $0.0001 par value per share (the “Common Stock”), one redeemable warrant (the “Public Warrants”), with each Public Warrant entitling the holder thereof to purchase one-half (1/2) of one share of Common Stock at an exercise price of $11.50 per whole share, subject to adjustment, and one Right (the “Rights”), with each Right entitling the holder thereof to receive one-fifteenth (1/15) of one share of Common Stock upon the consummation by the Company of an Initial Business Combination. The Units were sold at an offering price of $10.00 per Unit, generating gross proceeds of $100,000,000 (before underwriting discounts and commissions and offering expenses). Simultaneously with the consummation of the Initial Public Offering and the issuance and sale of the Units, the Company completed the private sale of <span id="xdx_905_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20210917__20210917__us-gaap--ClassOfWarrantOrRightAxis__custom--PrivatePlacementWarrantsMember_zJFBkWCFjVJc" title="Sale of warrants">10,000,000 warrants (the “Private Placement Warrants”) at a price of $0.50 per Private Placement Warrant to our sponsor, WinVest SPAC LLC (the “Sponsor”), generating gross proceeds of $<span id="xdx_90A_eus-gaap--ProceedsFromIssuanceOfWarrants_c20210917__20210917__us-gaap--ClassOfWarrantOrRightAxis__custom--PrivatePlacementWarrantsMember_zC0GViOOhULl" title="Proceeds from issuance of warrants">5,000,000 (such sale, the “Private Placement”). Each Private Placement Warrant entitles the holder thereof to purchase one-half of one share of Common Stock at a price of $<span id="xdx_902_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20210917__us-gaap--ClassOfWarrantOrRightAxis__custom--PrivatePlacementWarrantsMember_zLtm4H3y8sj2" title="Warrant exercise price">11.50 per whole share, subject to adjustment. The Private Placement Warrants are identical to the Public Warrants. On September 23, 2021, the underwriters fully exercised the over-allotment option and purchased an additional <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_pid_c20210923__20210923__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_zyYY0lQmmFL7" title="Number of units purchased">1,500,000 Units (the “Over-Allotment Units”), generating gross proceeds of $<span id="xdx_90C_eus-gaap--ProceedsFromStockOptionsExercised_c20210926__20210927__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_zC0x36xc4XMa" title="Proceeds from options exercised">15,000,000 on September 27, 2021. Accordingly, no Founder Shares (as defined below) were subject to forfeiture upon exercise of the full over-allotment. Simultaneously with the sale of Over-Allotment Units, the Company consummated a private sale of an additional <span id="xdx_90B_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20210923__20210923__us-gaap--ClassOfWarrantOrRightAxis__custom--AdditionalPrivatePlacementWarrantsMember_zA04pAaDfn1" title="Number of shares issued">900,000 Private Placement Warrants (the “Additional Private Placement Warrants”, and together with the Public Warrants and the Private Placement Warrants, the “Warrants”) to the Sponsor at a purchase price of $0.50 per Private Placement Warrant, generating gross proceeds of $<span id="xdx_901_eus-gaap--ProceedsFromIssuanceOfPrivatePlacement_pp0p0_c20210923__20210923__us-gaap--ClassOfWarrantOrRightAxis__custom--AdditionalPrivatePlacementWarrantsMember_zb5R1M826zDb" title="Proceeds from issuance of private placement">450,000. As of September 27, 2021, a total of $116,150,000 of the net proceeds from the Initial Public Offering and the sale of the Private Placement Warrants and the Additional Private Placement Warrants were deposited in a Trust Account (as defined below) established for the benefit of the Company’s public stockholders. Following the closing of the Initial Public Offering on September 17, 2021, and the underwriters’ exercise of their over-allotment option in full on September 23, 2021, an aggregate amount of $116,150,000 from the Initial Public Offering and the sale of the Private Placement Warrants was placed in a trust account in the United States maintained by Continental Stock Transfer & Trust Company (“Continental”), as trustee (the “Trust Account”). The funds held in the Trust Account have, since the Initial Public Offering, been held only in United States “government securities” within the meaning of Section 2(a)(16) of the Investment Company Act of 1940, as amended (the “Investment Company Act”) having a maturity of 185 days or less, in money market funds meeting the applicable conditions under Rule 2a-7 promulgated under the Investment Company Act and that invest solely in U.S. treasuries, so that the Company is not deemed to be an investment company under the Investment Company Act, or in cash. To mitigate the risk of the Company being deemed to have been operating as an unregistered investment company (including under the subjective test of Section 3(a)(1)(A) of the Investment Company Act), in January 2025, the Company instructed Continental to liquidate the U.S. government treasury obligations or money market funds held in the Trust Account and thereafter to maintain all funds in the Trust Account in cash in an interest-bearing bank account until the earlier of the consummation of the Company’s Initial Business Combination or its liquidation. Except with respect to interest earned on the funds held in the Trust Account that may be released to pay for the Company’s income or other tax obligations, the proceeds will not be released from the Trust Account until the earlier of the completion of the Initial Business Combination or the redemption of 100% of the outstanding shares of Common Stock issued as part of the Units sold in the Initial Public Offering (the “Public Shares”) if an Initial Business Combination has not been completed in the required time period. Any amounts not paid as consideration to the sellers of the target business may be used to finance operations of the target business. The Company initially had 15 months from the closing of the Initial Public Offering on September 17, 2021 to consummate the Initial Business Combination. On November 30, 2022, the Company held a special meeting of stockholders, at which the stockholders approved an amendment (the “November 2022 Extension Amendment”) to the Company’s amended and restated certificate of incorporation (as amended, the “Certificate of Incorporation”) to extend the date (the “Termination Date”) by which the Company must consummate an Initial Business Combination from December 17, 2022 (the “Original Termination Date”) to January 17, 2023, and to allow the Company, without another stockholder vote, to elect to extend the Termination Date on a monthly basis for up to five times by an additional one month each time after January 17, 2023, by resolution of the Company’s board of directors, if requested by its Sponsor, and upon five days’ advance notice prior to the applicable Termination Date, until June 17, 2023, or a total of up to six months after the Original Termination Date, unless the closing of the Initial Business Combination shall have occurred prior thereto, subject to the deposit by the Sponsor or its affiliates or designees, upon five days’ advance notice prior to the applicable deadline, of $125,000, on or prior to the date of the applicable deadline, for each one-month extension. Any such payments would be made in the form of a non-interest-bearing loan and would be repaid, if at all, from funds released to us upon completion of our Initial Business Combination. In connection with the vote to approve the November 2022 Extension Amendment, the holders of <span id="xdx_90C_eus-gaap--StockRedeemedOrCalledDuringPeriodShares_c20221130__20221130__srt--RestatementAxis__custom--ExtensionAmendmentMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zlCvhdVAecG2" title="Number of public shares exercised">9,606,887 Public Shares properly exercised their right to redeem their shares (and did not withdraw their redemption) for cash at a redemption price of approximately $<span id="xdx_90B_eus-gaap--TemporaryEquityRedemptionPricePerShare_iI_pid_uUSDPShares_c20221130__srt--RestatementAxis__custom--ExtensionAmendmentMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zi4nd0I0zwf9" title="Redemption price per share">10.20 per share, for an aggregate redemption amount of approximately $<span id="xdx_90A_eus-gaap--StockRedeemedOrCalledDuringPeriodValue_pn5n6_c20221130__20221130__srt--RestatementAxis__custom--ExtensionAmendmentMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zQqQyRamnVP9" title="Redemption amount">98.0 million. Following such redemptions, approximately $<span id="xdx_907_eus-gaap--CommonStockHeldInTrust_iI_pn5n6_c20221130__srt--RestatementAxis__custom--ExtensionAmendmentMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z4gz8hEkrOea" title="Amount held in trust account">19.6 million was left in the Trust Account and <span id="xdx_903_eus-gaap--TemporaryEquitySharesOutstanding_iI_c20221130__srt--RestatementAxis__custom--ExtensionAmendmentMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zq6wt4Nl8wX2" title="Number of shares outstanding">1,893,113 shares remained outstanding. Following the approval of the November 2022 Extension Amendment, on December 5, 2022, the Company issued an unsecured promissory note in the principal amount of $<span id="xdx_909_eus-gaap--DebtInstrumentFaceAmount_iI_c20221205__us-gaap--DebtInstrumentAxis__custom--FirstExtensionNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_z10UQddyrfp6">750,000 (the “First Extension Note”) to the Sponsor, pursuant to which the Sponsor agreed to loan to the Company up to $750,000 in connection with the extension of the Termination Date. Per the terms of the First Extension Note, funds available under such note are not restricted for use for extension payments. The First Extension Note does not bear interest and matures upon the earlier of (a) the closing of an Initial Business Combination and (b) the Company’s liquidation. In the event that the Company does not consummate an Initial Business Combination, the First Extension Note will be repaid only from amounts remaining outside of the Trust Account, if any. Upon the consummation of an Initial Business Combination, the Sponsor may elect to convert any portion or all of the amount outstanding under the First Extension Note into private warrants to purchase shares of the Company’s Common Stock at a conversion price of $<span id="xdx_90A_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20221205__us-gaap--DebtInstrumentAxis__custom--FirstExtensionNoteMember__us-gaap--RelatedPartyTransactionAxis__custom--SponsorMember_z6WoXv0rhYAl" title="Conversion price per share">0.50 per private warrant. Such private warrants will be identical to the Private Placement Warrants issued to the Sponsor at the time of the Initial Public Offering. On June 12, 2023, the Company held a second special meeting of stockholders (the “June 2023 Extension Meeting”), at which the stockholders approved, among other things, (i) an amendment (the “June 2023 Extension Amendment”) to the Company’s Certificate of Incorporation to extend the Termination Date from June 17, 2023 to July 17, 2023, and to allow the Company, without another stockholder vote, to elect to extend the Termination Date on a monthly basis for up to five times by an additional one month (or such shorter period as may be requested by the Sponsor) after July 17, 2023, by resolution of the Company’s board of directors, if requested by the Sponsor, and upon five days’ advance notice prior to the applicable Termination Date, until December 17, 2023, or a total of up to six months after June 17, 2023, unless the closing of the Company’s Initial Business Combination shall have occurred prior thereto, and (ii) an amendment (the “Redemption Limitation Amendment”) to eliminate from the Certificate of Incorporation the limitation that the Company may not consummate any business combination unless it has net tangible assets of at least $5,000,001 upon consummation of such business combination. Following stockholder approval of the June 2023 Extension Amendment and the Redemption Limitation Amendment at the June 2023 Extension Meeting, on June 16, 2023, the Company filed the June 2023 Extension Amendment and the Redemption Limitation Amendment with the Delaware Secretary of State. In connection with the vote to approve the June 2023 Extension Amendment, the holders of <span id="xdx_90D_eus-gaap--StockRedeemedOrCalledDuringPeriodShares_c20230612__20230612__srt--RestatementAxis__custom--ExtensionAmendmentMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zEB6m4EXIBEb" title="Number of shares exercised to redeem">627,684 Public Shares properly exercised their right to redeem their shares (and did not withdraw their redemption) for cash at a redemption price of approximately $<span id="xdx_90C_eus-gaap--TemporaryEquityRedemptionPricePerShare_iI_pid_uUSDPShares_c20230612__srt--RestatementAxis__custom--ExtensionAmendmentMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zABymPvJYOS8" title="Redemption price per share">10.71 per share, for an aggregate redemption amount of approximately $<span id="xdx_907_eus-gaap--StockRedeemedOrCalledDuringPeriodValue_c20230612__20230612__srt--RestatementAxis__custom--ExtensionAmendmentMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z03mQccsrFib" title="Redemption amount">6,721,795. Following such redemptions, $<span id="xdx_90E_eus-gaap--CommonStockHeldInTrust_iI_c20230612__srt--RestatementAxis__custom--ExtensionAmendmentMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zd9CcrXYDrjj" title="Amount held in trust account">13,551,331 was left in Trust Account and <span id="xdx_90E_eus-gaap--TemporaryEquitySharesOutstanding_iI_c20230612__srt--RestatementAxis__custom--ExtensionAmendmentMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zrWfuq7Imcne" title="Number of shares outstanding">1,265,429 Public Shares remained outstanding. Following the approval of the June 2023 Extension Amendment on June 12, 2023, on June 13, 2023, the Company issued an unsecured promissory note in the principal amount of $<span id="xdx_90C_eus-gaap--DebtInstrumentFaceAmount_iI_c20230613__us-gaap--DebtInstrumentAxis__custom--SecondExtensionNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_z9LQYx3KbkOl" title="Loan principal amount">390,000 (the “Second Extension Note”) to the Sponsor, pursuant to which the Sponsor agreed to loan to the Company up to $<span id="xdx_902_eus-gaap--SecuredDebt_iI_c20230613__us-gaap--DebtInstrumentAxis__custom--SecondExtensionNoteMember__us-gaap--RelatedPartyTransactionAxis__custom--SponsorMember_zjGu2Zzi3vX6" title="Loan amount">390,000 in connection with the extension of the Termination Date. The Second Extension Note does not bear interest and matures upon the earlier of (a) the closing of an Initial Business Combination and (b) the Company’s liquidation. In the event that the Company does not consummate an Initial Business Combination, the Second Extension Note will be repaid only from amounts remaining outside of the Trust Account, if any. Upon the consummation of an Initial Business Combination, the Sponsor may elect to convert any portion or all of the amount outstanding under the Second Extension Note into private warrants to purchase shares of the Company’s Common Stock at a conversion price of $<span id="xdx_90A_ecustom--CommonStockConvertibleConversionPrice_iI_pid_uUSDPShares_c20230613__srt--RestatementAxis__custom--ExtensionAmendmentProposalMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsidiarySaleOfStockAxis__custom--PrivatePlacementWarrantsMember_zHwsHi5L0ILl" title="Conversion price per share">0.50 per private warrant. Such private warrants will be identical to the Private Placement Warrants issued to the Sponsor at the time of the Initial Public Offering. On November 30, 2023, the Company held a special meeting of stockholders, at which the stockholders approved, among other things, an amendment to the Company’s Certificate of Incorporation (the “November 2023 Extension Amendment”) to extend the Termination Date from December 17, 2023 to January 17, 2024, and to allow the Company, without another stockholder vote, to elect to extend the Termination Date on a monthly basis for up to five times by an additional one month each time after December 17, 2023, by resolution of the Company’s board of directors, if requested by the Sponsor, and upon five days’ advance notice prior to the applicable Termination Date, until June 17, 2024, or a total of up to six months after December 17, 2023, unless the closing of the Company’s Business Combination shall have occurred prior thereto, by causing $55,000 to be deposited into the Trust Account for each such extension. In connection with the vote to approve the November 2023 Extension Amendment, the holders of <span id="xdx_909_eus-gaap--StockRedeemedOrCalledDuringPeriodShares_c20231130__20231130__srt--RestatementAxis__custom--ExtensionAmendmentMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zRryG1eGMitc" title="Number of shares exercised to redeem">122,306 shares of Public Shares properly exercised their right to redeem their shares (and did not withdraw their redemption) for cash at a redemption price of approximately $<span id="xdx_908_eus-gaap--TemporaryEquityRedemptionPricePerShare_iI_pid_uUSDPShares_c20231130__srt--RestatementAxis__custom--ExtensionAmendmentMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zCAQcmxqe65a" title="Redemption price per share">10.81 per share, for an aggregate redemption amount of approximately $<span id="xdx_90C_eus-gaap--StockRedeemedOrCalledDuringPeriodValue_c20231130__20231130__srt--RestatementAxis__custom--ExtensionAmendmentMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zMxqRgNONOZh" title="Redemption amount">1,322,518. Following such redemptions, <span id="xdx_908_eus-gaap--TemporaryEquitySharesOutstanding_iI_c20231130__srt--RestatementAxis__custom--ExtensionAmendmentMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zeTlpwglyPKk" title="Number of shares outstanding">1,143,123 Public Shares remained outstanding. Following the approval of the November 2023 Extension Amendment on November 30, 2023, on December 13, 2023, the Company issued an unsecured promissory note in the principal amount of $<span id="xdx_900_eus-gaap--DebtInstrumentFaceAmount_iI_c20231213__us-gaap--DebtInstrumentAxis__custom--FourthExtensionNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_z11VxoqNf4p5" title="Loan principal amount">330,000 (the “Third Extension Note”) to the Sponsor, pursuant to which the Sponsor agreed to loan to the Company up to $<span id="xdx_906_eus-gaap--SecuredDebt_iI_c20231213__us-gaap--DebtInstrumentAxis__custom--FourthExtensionNoteMember__us-gaap--RelatedPartyTransactionAxis__custom--SponsorMember_zehWJTAMcdX" title="Loan amount">330,000 in connection with the extension of the Termination Date. The Third Extension Note does not bear interest and matures upon the earlier of (a) the closing of an Initial Business Combination and (b) the Company’s liquidation. In the event that the Company does not consummate an Initial Business Combination, the Third Extension Note will be repaid only from amounts remaining outside of the Trust Account, if any. On June 3, 2024, the Company held a special meeting of stockholders, at which the stockholders approved, among other things, an amendment to the Company’s Certificate of Incorporation (the “June 2024 Extension Amendment”) to extend the Termination Date from June 17, 2024 to July 17, 2024, and to allow the Company, without another stockholder vote, to elect to extend the Termination Date on a monthly basis for up to five times by an additional one month each time after July 17, 2024, by resolution of the Company’s board of directors, if requested by the Sponsor, and upon five days’ advance notice prior to the applicable Termination Date, until December 17, 2024, or a total of up to six months after June 17, 2024, unless the closing of the Company’s Initial Business Combination shall have occurred prior thereto, by causing $30,000 to be deposited into the Trust Account for each such extension. In connection with the vote to approve the June 2024 Extension Amendment, the holders of <span id="xdx_909_eus-gaap--StockRedeemedOrCalledDuringPeriodShares_c20240603__20240603__srt--RestatementAxis__custom--ExtensionAmendmentMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zovhRvIR2pnk" title="Number of shares exercised to redeem">650,790 Public Shares properly exercised their right to redeem their shares (and did not withdraw their redemption) for cash at a redemption price of approximately $<span id="xdx_90A_eus-gaap--TemporaryEquityRedemptionPricePerShare_iI_pid_uUSDPShares_c20240603__srt--RestatementAxis__custom--ExtensionAmendmentMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zoTkjCEI1vh8" title="Redemption price per share">11.32 per share, for an aggregate redemption amount of approximately $<span id="xdx_902_eus-gaap--StockRedeemedOrCalledDuringPeriodValue_c20240603__20240603__srt--RestatementAxis__custom--ExtensionAmendmentMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zPMTcj2IBmT1" title="Redemption amount">7,367,204. Following such redemptions, <span id="xdx_906_eus-gaap--TemporaryEquitySharesOutstanding_iI_c20240603__srt--RestatementAxis__custom--ExtensionAmendmentMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zcbDRLugEZp5" title="Number of shares outstanding">492,333 Public Shares remained outstanding. Following the approval of the June 2024 Extension Amendment on June 3, 2024, on June 12, 2024, the Company issued an unsecured promissory note in the principal amount of $<span id="xdx_90E_eus-gaap--DebtInstrumentFaceAmount_iI_c20240612__us-gaap--DebtInstrumentAxis__custom--FourthExtensionNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_zo7132srqgw9">180,000 (the “Fourth Extension Note”) to the Sponsor, pursuant to which the Sponsor agreed to loan to the Company up to $180,000 in connection with the extension of the Termination Date. The Fourth Extension Note does not bear interest and matures upon the earlier of (a) the closing of an Initial Business Combination and (b) the Company’s liquidation. In the event that the Company does not consummate an Initial Business Combination, the Fourth Extension Note will be repaid only from amounts remaining outside of the Trust Account, if any. On December 10, 2024, the Company held a special meeting of stockholders, at which the stockholders approved, among other things, an amendment to the Company’s Certificate of Incorporation (the “December 2024 Extension Amendment”) to extend the Termination Date from December 17, 2024 to January 17, 2025, and to allow the Company, without another stockholder vote, to elect to extend the Termination Date on a monthly basis for up to five times by an additional one month each time after January 17, 2025, by resolution of the Company’s board of directors, if requested by the Sponsor, and upon five days’ advance notice prior to the applicable Termination Date, until June 17, 2025, or a total of up to six months after December 17, 2024, unless the closing of the Company’s Initial Business Combination shall have occurred prior thereto, by causing $30,000 to be deposited into the Trust Account for each such extension. In connection with the vote to approve the December 2024 Extension Amendment, the holders of <span id="xdx_90C_eus-gaap--StockRedeemedOrCalledDuringPeriodShares_pid_c20241210__20241210__srt--RestatementAxis__custom--ExtensionAmendmentMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zYGomK9SHjyj" title="Number of shares exercised to redeem">233,555 Public Shares properly exercised their right to redeem their shares (and did not withdraw their redemption) for cash at a redemption price of approximately $<span id="xdx_908_eus-gaap--TemporaryEquityRedemptionPricePerShare_iI_pid_c20241210__srt--RestatementAxis__custom--ExtensionAmendmentMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zMsDAy3qrE86" title="Redemption price per share">12.00 per share, for an aggregate redemption amount of approximately $<span id="xdx_902_eus-gaap--StockRedeemedOrCalledDuringPeriodValue_pid_c20241210__20241210__srt--RestatementAxis__custom--ExtensionAmendmentMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zp9YIkyUDeq5" title="Redemption amount">2,801,498. Following such redemptions, <span id="xdx_900_eus-gaap--TemporaryEquitySharesOutstanding_iI_pid_c20241210__srt--RestatementAxis__custom--ExtensionAmendmentMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zKz8ZVWVxO7h" title="Number of shares outstanding">258,778 Public Shares remained outstanding. Following the approval of the December 2024 Extension Amendment on December 10, 2024, on December 16, 2024, the Company issued an unsecured promissory note in the principal amount of $<span id="xdx_907_eus-gaap--DebtInstrumentFaceAmount_iI_c20241216__us-gaap--DebtInstrumentAxis__custom--FifthExtensionNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_zoVdCdXkmEb7">180,000 (the “Fifth Extension Note”) to the Sponsor, pursuant to which the Sponsor agreed to loan to the Company up to $180,000 in connection with the extension of the Termination Date. The Fifth Extension Note does not bear interest and matures upon the earlier of (a) the closing of an Initial Business Combination and (b) the Company’s liquidation. In the event that the Company does not consummate an Initial Business Combination, the Fifth Extension Note will be repaid only from amounts remaining outside of the Trust Account, if any. On June 16, 2025, the Company held a special meeting of stockholders, at which the stockholders approved, among other things, an amendment to the Company’s Certificate of Incorporation (the “June 2025 Extension Amendment”) to extend the Termination Date from June 17, 2025 to July 17, 2025, and to allow the Company, without another stockholder vote, to elect to extend the Termination Date on a monthly basis for up to two times by an additional one month each time after July 17, 2025, by resolution of the Company’s board of directors, if requested by the Sponsor, and upon five days’ advance notice prior to the applicable Termination Date, until September 17, 2025, or a total of up to three months after June 17, 2025, unless the closing of the Company’s Initial Business Combination shall have occurred prior thereto, by causing $30,000 to be deposited into the Trust Account for each such extension. In connection with the vote to approve the June 2025 Extension Amendment, the holders of <span id="xdx_905_eus-gaap--StockRedeemedOrCalledDuringPeriodShares_pid_c20250616__20250616__srt--RestatementAxis__custom--ExtensionAmendmentMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_za4Kmj6dk7V7">527 Public Shares properly exercised their right to redeem their shares (and did not withdraw their redemption) for cash at a redemption price of approximately $<span id="xdx_907_eus-gaap--TemporaryEquityRedemptionPricePerShare_iI_pid_c20250616__srt--RestatementAxis__custom--ExtensionAmendmentMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z7pN3vqvgeb4">12.92 per share, for an aggregate redemption amount of approximately $<span id="xdx_901_eus-gaap--StockRedeemedOrCalledDuringPeriodValue_pid_c20250616__20250616__srt--RestatementAxis__custom--ExtensionAmendmentMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zLZgvpUFrVq2">6,808. Following the approval of the June 2025 Extension Amendment on June 16, 2025, on June 16, 2025, the Company issued an unsecured promissory note in the principal amount of $<span id="xdx_907_eus-gaap--DebtInstrumentFaceAmount_iI_c20250616__us-gaap--DebtInstrumentAxis__custom--SixthExtensionNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_zbBWDbVhuxe4" title="Principal amount">90,000 (the “Sixth Extension Note”) to the Sponsor, pursuant to which the Sponsor agreed to loan to the Company up to $<span id="xdx_90D_eus-gaap--SecuredDebt_iI_c20250616__us-gaap--DebtInstrumentAxis__custom--SixthExtensionNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_z0bjndPtoaia" title="Loan amount">90,000 in connection with the termination date by which the Company must consummate an initial business combination. The Note does not bear interest and matures upon the earlier of (a) the closing of a Business Combination and (b) the Company’s liquidation. In the event that the Company does not consummate a Business Combination, the Note will be repaid only from amounts remaining outside of the Trust Account, if any. On September 16, 2025, the Company held a special meeting of stockholders, at which the stockholders approved, among other things, an amendment to the Company’s Certificate of Incorporation (the “September 2025 Extension Amendment”) to extend the Termination Date from September 17, 2025 to March 17, 2026, and to allow the Company, without another stockholder vote, to elect to extend the Termination Date on a monthly basis for up to five times by an additional one month each time after October 17, 2025, by resolution of the Company’s board of directors, if requested by the Sponsor, and upon five days’ advance notice prior to the applicable Termination Date, until March 17, 2026, or a total of up to six months after September 17, 2025, unless the closing of the Company’s Initial Business Combination shall have occurred prior thereto, by causing $30,000 to be deposited into the Trust Account for each such extension. In connection with the vote to approve the September 2025 Extension Amendment, the holders of 38,215 Public Shares properly exercised their right to redeem their shares (and did not withdraw their redemption) for cash at a redemption price of approximately $13.37 per share, for an aggregate redemption amount of approximately $511,042. Following the approval of the September 2025 Extension Amendment on September 16, 2025, on September 16, 2025, the Company issued an unsecured promissory note in the principal amount of $<span id="xdx_90D_eus-gaap--DebtInstrumentFaceAmount_iI_c20250916__us-gaap--DebtInstrumentAxis__custom--SeventhExtensionNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_zyKbmm9LaBNb" title="Principal amount">180,000 (the “Seventh Extension Note”) to the Sponsor, pursuant to which the Sponsor agreed to loan to the Company up to $<span id="xdx_900_eus-gaap--SecuredDebtCurrent_iI_c20250916__us-gaap--DebtInstrumentAxis__custom--SeventhExtensionNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_zQaunj84I9L4" title="Loan amount">180,000 in connection with the termination date by which the Company must consummate an initial business combination. The Note does not bear interest and matures upon the earlier of (a) the closing of a Business Combination and (b) the Company’s liquidation. In the event that the Company does not consummate a Business Combination, the Note will be repaid only from amounts remaining outside of the Trust Account, if any. On March 13, 2026, the Company held a special meeting of stockholders, at which the stockholders approved, among other things, an amendment to the Company’s Certificate of Incorporation (the “March 2026 Extension Amendment”) to extend the Termination Date from March 17, 2026 to September 17, 2026, and to allow the Company, without another stockholder vote, to elect to extend the Termination Date on a monthly basis for up to five times by an additional one month each time after April 17, 2026, by resolution of the Company’s board of directors, if requested by the Sponsor, and upon five days’ advance notice prior to the applicable Termination Date, until September 17, 2026, or a total of up to six months after March 17, 2026, unless the closing of the Company’s Initial Business Combination shall have occurred prior thereto, by causing $<span id="xdx_907_eus-gaap--Deposits_iI_c20260313__srt--RestatementAxis__custom--ExtensionAmendmentMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zy2vOhz1Aj1c" title="Deposit amount">30,000 to be deposited into the Trust Account for each such extension. In connection with the vote to approve the March 2026 Extension Amendment, the holders of <span id="xdx_903_eus-gaap--StockRedeemedOrCalledDuringPeriodShares_pid_c20260313__20260313__srt--RestatementAxis__custom--ExtensionAmendmentMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zyZEAt3BfN06" title="Number of shares exercised to redeem">14,086 Public Shares properly exercised their right to redeem their shares (and did not withdraw their redemption) for cash at a redemption price of approximately $<span id="xdx_90E_eus-gaap--TemporaryEquityRedemptionPricePerShare_iI_pid_c20260313__srt--RestatementAxis__custom--ExtensionAmendmentMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zOF9eWIY2dPa" title="Redemption price per share">13.65 per share, for an aggregate redemption amount of approximately $<span id="xdx_90F_eus-gaap--StockRedeemedOrCalledDuringPeriodValue_pid_c20260313__20260313__srt--RestatementAxis__custom--ExtensionAmendmentMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z5UPyChsebB5" title="Redemption amount">192,276. Following the approval of the March 2026 Extension Amendment on March 13, 2026, on March 13, 2026, the Company issued an unsecured promissory note in the principal amount of $<span id="xdx_90F_eus-gaap--DebtInstrumentFaceAmount_iI_c20260313__us-gaap--DebtInstrumentAxis__custom--EighthExtensionNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z1FLaWeAZTOb" title="Principal amount">180,000 (the “Eighth Extension Note”) to the Sponsor, pursuant to which the Sponsor agreed to loan to the Company up to $<span id="xdx_909_eus-gaap--SecuredDebt_iI_c20260313__us-gaap--DebtInstrumentAxis__custom--EighthExtensionNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zwxtsWorzDOk" title="Loan amount">180,000 in connection with the termination date by which the Company must consummate an initial business combination. The Note does not bear interest and matures upon the earlier of (a) the closing of a Business Combination and (b) the Company’s liquidation. In the event that the Company does not consummate a Business Combination, the Note will be repaid only from amounts remaining outside of the Trust Account, if any. Through the date of this report, the Company has deposited $2,130,000 into the Trust Account in connection with six drawdowns under the First Extension Note, six drawdowns under Second Extension Note, six drawdowns under the Third Extension Note, six drawdowns under the Forth Extension Note, six drawdowns under the Fifth Extension Note, three drawdowns under the Sixth Extension Note, six drawdowns under the Seventh Extension Note and one drawdown under the eighth extension note (collectively the “Extension Notes”). Such amounts will be distributed either to: (i) all the holders of Public Shares upon the Company’s liquidation or (ii) holders of such shares who elect to have their shares redeemed in connection with (a) a vote to approve certain specified amendments to the Company’s Certificate of Incorporation or (b) the consummation of an Initial Business Combination. As of December 31, 2025 and December 31, 2024, $2,040,000 and $1,680,000, respectively, was outstanding under the Extension Notes. If the Company is unable to consummate an Initial Business Combination by the Termination Date, the Company will, as promptly as possible but not more than ten business days thereafter, redeem 100% of the outstanding Public Shares for a pro rata portion of the funds held in the Trust Account, including a pro rata portion of any interest earned on the funds held in the Trust Account (less taxes payable and up to $100,000 of interest to pay for dissolution expenses), and then seek to dissolve and liquidate. However, the Company may not be able to distribute such amounts as a result of claims of creditors which may take priority over the claims of the public stockholders. In the event of our dissolution and liquidation, the Rights, Public Warrants and Private Placement Warrants will expire and will be worthless. No compensation of any kind (including finders’, consulting or other similar fees) will be paid to any of the existing officers, directors, stockholders, or any of their affiliates, prior to, or for any services they render in order to effectuate, the consummation of the Initial Business Combination (regardless of the type of transaction that it is). However, such individuals will receive reimbursement for any out-of-pocket expenses incurred by them in connection with activities on the Company’s behalf, such as identifying potential target businesses, performing business due diligence on suitable target businesses and business combinations as well as traveling to and from the offices, plants or similar locations of prospective target businesses to examine their operations. Since the role of present management after the Initial Business Combination is uncertain, the Company has no ability to determine what remuneration, if any, will be paid to those persons after the Initial Business Combination. Management intends to use any funds available outside of the Trust Account for miscellaneous expenses such as paying fees to consultants to assist the Company with its search for a target business and for director and officer liability insurance premiums, with the balance being held in reserve in the event due diligence, legal, accounting and other expenses of structuring and negotiating business combinations exceed our estimates, as well as for reimbursement of any out-of-pocket expenses incurred by the Company’s insiders, officers and directors in connection with activities as described below. The allocation of the net proceeds available to the Company outside of the Trust Account, along with the interest earned on the funds held in the Trust Account available to pay for the Company’s income and other tax liabilities, represents the best estimate of the intended uses of these funds. In the event that the Company’s assumptions prove to be inaccurate, the Company may reallocate some of such proceeds within the above-described categories. If the estimate of the costs of undertaking due diligence and negotiating the Initial Business Combination is less than the actual amount necessary to do so, or the amount of interest available to the Company from the Trust Account is insufficient, the Company may be required to raise additional capital, the amount, availability and cost of which is currently unascertainable. In this event, the Company could seek such additional capital through loans or additional investments from the Sponsor or third parties. The Sponsor and/or founding stockholders may, but are not obligated to, loan funds as may be required. Such loans would be evidenced by promissory notes that would either be paid upon consummation of the Initial Business Combination, or, with respect to certain of such notes, at such lender’s discretion, converted upon consummation of the Initial Business Combination into Private Placement Warrants at a price of $0.50 per Private Placement Warrant. However, the Sponsor and/or founding stockholders are under no obligation to loan the Company any funds or invest in the Company. If the Company is unable to obtain the necessary funds, the Company may be forced to cease searching for a target business and liquidate without completing our Initial Business Combination. The Company will likely use substantially all of the net proceeds of the Initial Public Offering, the Private Placement and the sale of the Additional Private Placement Warrants, including the funds held in the Trust Account, in connection with the Initial Business Combination and to pay for expenses relating thereto, including the deferred underwriting discounts and commissions payable to the underwriters in an amount equal to <span id="xdx_902_ecustom--PercentageOfDeferredUnderwritingDiscountsAndCommissionsPayableToUnderwriters_pid_dp_c20250101__20251231_zFaCx3NtoNGi" title="Percentage of deferred underwriting discounts and commissions payable to underwriters">3.5% of the total gross proceeds raised in the offering upon consummation of the Initial Business Combination. To the extent that the Company’s capital stock is used in whole or in part as consideration to effect the Initial Business Combination, the proceeds held in the Trust Account which are not used to consummate an Initial Business Combination will be disbursed to the combined company and will, along with any other net proceeds not expended, be used as working capital to finance the operations of the target business. Such working capital funds could be used in a variety of ways including continuing or expanding the target business’ operations or for strategic acquisitions. To the extent the Company is unable to consummate an Initial Business Combination, the Company will pay the costs of liquidation from the remaining assets outside of the Trust Account. If such funds are insufficient, the Sponsor has agreed to pay the funds necessary to complete such liquidation and has agreed not to seek repayment of such expenses. On May 9, 2024, the Company entered into a Business Combination Agreement (the “Original Business Combination Agreement”), by and among the Company, WinVest Merger Sub I, LLC, a Delaware limited liability company and wholly owned subsidiary of WinVest, WinVest Merger Sub II, LLC, a Delaware limited liability company and wholly owned subsidiary of WinVest, Xtribe P.L.C., a public limited company incorporated and registered in England and Wales with number 07878011 (“Xtribe PLC”), and Xtribe Group, LLC, a Delaware limited liability company and wholly-owned subsidiary of Xtribe PLC. On September 16, 2024, the Company entered into an Amended and Restated Business Combination Agreement (the “A&R Business Combination Agreement”), by and among the Company, WinVest (BVI) Ltd., a British Virgin Islands business company registered with company number 2157117 and a wholly owned subsidiary of WinVest, Xtribe PLC and Xtribe (BVI) Ltd., a British Virgin Islands business company registered with company number 2157137 and a wholly-owned subsidiary of Xtribe PLC (together with Xtribe PLC, “Xtribe”), which amends and restates the Original Business Combination Agreement in its entirety. In connection with the Initial Business Combination, the Company, WinVest (BVI) Ltd. and Xtribe (BVI) Ltd. have filed a registration statement on Form F-4, which was declared effective by the Securities and Exchange Commission (the “SEC”) on March 31, 2025, and which includes a proxy statement/prospectus (as amended or supplemented from time to time, the “Proxy Statement/Prospectus”) relating to the Initial Business Combination. The Company will call a special meeting of stockholders in order to vote on the proposals described in the Proxy Statement/Prospectus. During 2025, the Company ceased its efforts to consummate the previously announced business combination with Xtribe. While the Business Combination Agreement remains in place, the Company and Xtribe are no longer actively pursuing the transaction. As a result, the Company has discontinued allocating resources toward completing the proposed business combination. On December 2, 2025, WinVest Acquisition Corp. entered into a Business Combination Agreement (the “Business Combination Agreement”) with WinVest Holdings Corp., an exempted company incorporated and registered in the Cayman Islands (“Pubco”), WinVest Merger Sub I Limited, an exempted company incorporated and registered in the Cayman Islands and a wholly-owned subsidiary of Pubco (“Company Merger Sub”), WV Merger Sub II Corp., a Delaware corporation and a wholly-owned subsidiary of Pubco (“SPAC Merger Sub”), and EFGH, an exempted company incorporated and registered in the Cayman Islands (the “Company”). The business combination has not been consummated as of the date of this filing. Refer to the Company’s Form 8-K filed with the Securities and Exchange Commission (the “SEC”) on December 10, 2025 for additional information. Risks and Uncertainties On August 16, 2022, the Inflation Reduction Act of 2022 (the “IR Act”) was signed into federal law. The IR Act provides for, among other things, a new U.S. federal 1% excise tax on certain repurchases of stock by publicly traded U.S. domestic corporations and certain U.S. domestic subsidiaries of publicly traded foreign corporations occurring on or after January 1, 2023. The excise tax is imposed on the repurchasing corporation itself, not its shareholders from which shares are repurchased. The amount of the excise tax is generally 1% of the fair market value of the shares repurchased at the time of the repurchase. However, for purposes of calculating the excise tax, repurchasing corporations are permitted to net the fair market value of certain new stock issuances against the fair market value of stock repurchases during the same taxable year. In addition, certain exceptions apply to the excise tax. The U.S. Department of the Treasury (the “Treasury Department”) has been given authority to provide regulations and other guidance to carry out and prevent the abuse or avoidance of the excise tax. Any share redemption or other share repurchase that occurs after December 31, 2022, in connection with a Business Combination, extension vote or otherwise, may be subject to the excise tax. Whether and to what extent the Company would be subject to the excise tax in connection with a Business Combination, extension vote or otherwise will depend on a number of factors, including (i) the fair market value of the redemptions and repurchases in connection with the Business Combination, extension or otherwise, (ii) the structure of a Business Combination, (iii) the nature and amount of any “PIPE” (Private Investment in Public Entity) or other equity issuances in connection with a Business Combination (or otherwise issued not in connection with a Business Combination but issued within the same taxable year of a Business Combination) and (iv) the content of regulations and other guidance from the Treasury Department. In addition, because the excise tax would be payable by the Company and not by the redeeming holder, the mechanics of any required payment of the excise tax have not been determined. The foregoing could cause a reduction in the cash available on hand to complete a Business Combination and in the Company’s ability to complete a Business Combination. The Company will not use the proceeds placed in the Trust Account and the interest earned thereon to pay any excise taxes that may be imposed on it pursuant to any current, pending or future rules or laws, including without limitation any excise tax imposed under the IR Act, on any redemptions or stock buybacks by the Company. In June 2023, the Company’s stockholders redeemed <span id="xdx_90A_eus-gaap--StockRedeemedOrCalledDuringPeriodShares_c20230601__20230630__srt--RestatementAxis__custom--ExtensionAmendmentMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zA4uVYqlsR7i" title="Number of shares redeemed">627,684 Public Shares for a total of $6,721,795. In November 2023, the Company’s stockholders redeemed 122,306 Public Shares for a total of $1,322,518. In June 2024, the Company’s stockholders redeemed <span id="xdx_909_eus-gaap--StockRedeemedOrCalledDuringPeriodShares_c20240601__20240630__srt--RestatementAxis__custom--ExtensionAmendmentMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zcAuN4tQp0r" title="Number of shares redeemed">650,790 Public Shares for a total of $7,367,204. In December 2024, the Company’s stockholders redeemed <span id="xdx_90A_eus-gaap--StockRedeemedOrCalledDuringPeriodShares_c20241201__20241231__srt--RestatementAxis__custom--ExtensionAmendmentMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zTwtR8Iqm7p9" title="Number of shares redeemed">233,555 Public Shares for a total of $2,801,498. The Company evaluated the classification and accounting of the stock redemption under Accounting Standards Codification (“ASC”) Topic 450, Contingencies (“ASC 450”). ASC 450 states that when a loss contingency exists the likelihood that the future event will confirm the loss or impairment of an asset or the incurrence of a liability can range from probable to remote. A contingent liability must be reviewed at each reporting period to determine appropriate treatment. The Company evaluated the current status and probability of completing a business combination as of December 31, 2025 and December 31, 2024 and determined that a contingent liability should be calculated and recorded. As of December 31, 2025 and December 31, 2024, the Company recorded $187,240 and $182,130, respectively, of excise tax liability calculated as 1% of total shares redeemed. Use of Funds Restricted for Payment of Taxes In February 2024, the Company withdrew $40,050 of interest and dividend income earned on the Trust Account and received a tax refund of $104,305 that was previously paid with the interest and dividend income earned on the Trust Account. Such amounts were restricted for payment of the Company’s tax liabilities as provided in the Company’s charter. During the first quarter of 2024, approximately $90,000 of these funds were inadvertently used for the payments of general operating expenses. The Sponsor replenished $90,000 to the Company’s operating account in the form of a working capital loan. During the second quarter of 2024, approximately $174,000 of interest and dividend income earned on the Trust Account was withdrawn and inadvertently used for the payments of general operating expenses. The Company’s initial business combination target, Xtribe, has agreed to replenish the Company’s operating account for approximately $174,000. Going Concern As of December 31, 2025, the Company had $111 in its operating bank account and a working capital deficit of $7,693,418. The Company’s liquidity needs prior to the consummation of the Initial Public Offering have been satisfied through proceeds from advances from a related party, the Sponsor, and from the issuance of Common Stock. Subsequent to the consummation of the Initial Public Offering, liquidity has been satisfied through the net proceeds from the consummation of the Initial Public Offering, the proceeds from the Sponsor’s purchase of Private Placement Warrants held outside of our Trust Account and loans from the Sponsor. For the year ended December 31, 2025, the Company had a net loss of $1,414,690 and expenses from operating activities were $1,500,541, mainly due to costs associated with professional services, including legal, financial reporting, accounting and auditing compliance expenses. The Company intends to use the funds held outside the Trust Account, in addition to additional funds that the Company may borrow under the March 2021 Promissory Note (as defined below), the October 2023 Promissory Note (as defined below) and the January 2025 Promissory Note (as defined below), primarily to pay corporate filing and compliance expenses, identify and evaluate target businesses, perform business due diligence on prospective target businesses, travel to and from the offices, plants or similar locations of prospective target businesses or their representatives or owners, review corporate documents and material agreements of prospective target businesses and structure, negotiate and complete an Initial Business Combination. Per the terms of the Extension Notes, funds available under such notes are not restricted for use for extension payments. The Company believes it will need to access additional liquidity in order to consummate an Initial Business Combination. The accompanying financial statements have been prepared on the basis that the Company will continue as a going concern, which assumes the realization of assets and the satisfaction of liabilities in the normal course of business. As of December 31, 2025, the Company had not commenced any operations. All activity for the period from March 1, 2021 (inception) through December 31, 2025 relates to the Company’s formation and the Initial Public Offering. All activity for the year ended December 31, 2025 relates to identifying a target company for a business combination. The Company will not generate any operating revenues until after the completion of the Initial Business Combination, at the earliest. The Company generates non-operating income in the form of interest income on cash and cash equivalents from the proceeds derived from the Initial Public Offering. The Company’s ability to commence operations is contingent upon consummating a business combination. Management has broad discretion with respect to the specific application of the net proceeds of the Initial Public Offering, although substantially all of the net proceeds are intended to be applied generally toward consummating a business combination. Although management has been successful to date in raising necessary funding, there can be no assurance that any required future financing can be successfully completed. Additionally, the Company does not currently have sufficient working capital. Furthermore, the Company’s ability to consummate an Initial Business Combination within the contractual time period is uncertain. The Company currently has until April 17, 2026, which can be extended to September 17, 2026, assuming the extension requirements are met, to consummate the Initial Business Combination. Based on these circumstances, management has determined that there is substantial doubt about the Company’s ability to continue as a going concern due to the uncertainty of liquidity requirements and the mandatory liquidation date within one year.

10000000

0.0001

11.50

10.00

100000000

10000000

0.50

5000000

11.50

1500000

15000000

900000

0.50

450000

116150000

125000

9606887

10.20

98000000.0

19600000

1893113

750000

0.50

5000001

627684

10.71

6721795

13551331

1265429

390000

0.50

55000

122306

10.81

1322518

1143123

330000

30000

650790

11.32

7367204

492333

180000

30000

233555

12.00

2801498

258778

180000

30000

527

12.92

6808

90000

30000

38215

13.37

511042

180000

30000

14086

13.65

192276

180000

2130000

2040000 1680000 1

100000

0.50

0.035 a new U.S. federal 1% excise tax on certain repurchases of stock by publicly traded U.S. domestic corporations and certain U.S. domestic subsidiaries of publicly traded foreign corporations occurring on or after January 1, 2023. The excise tax is imposed on the repurchasing corporation itself, not its shareholders from which shares are repurchased. The amount of the excise tax is generally 1% of the fair market value of the shares repurchased at the time of the repurchase.

627684

6721795

122306

1322518

650790

7367204

233555

2801498

187240 182130 0.01 0.01 40050

104305

90000

90000 174000 174000

111

7693418

-1414690

1500541

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND NEW ACCOUNTING STANDARDS Basis of Presentation The accompanying audited condensed financial statements have been prepared and presented in accordance with U.S. GAAP and pursuant to the rules and regulations of the SEC. In the opinion of management, these audited condensed financial statements include all adjustments necessary for a fair statement of the financial position, results of operations and cash flows of the Company, and the adjustments are of a normal and recurring nature. Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act of 1933, as amended (the “Securities Act”), as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act of 2002, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Securities Exchange Act of 1934, as amended (the “Exchange Act”)) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. Use of Estimates The preparation of audited condensed financial statements in conformity with U.S. GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates. Cash and cash equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company did not have any cash equivalents as of December 31, 2025 and 2024. Cash and Money Market Funds Held in Trust Account Following the closing of the Initial Public Offering on September 17, 2021, and the underwriters’ exercise of their over-allotment option in full on September 23, 2021, an aggregate amount of $116,150,000 from the Initial Public Offering and the sale of the Private Placement Warrants was placed in the Trust Account and may be invested only in U.S. government securities with a maturity of 185 days or less, in money market funds meeting certain conditions under Rule 2a-7 under the Investment Company Act which invest only in direct U.S. government treasury obligations or in cash. To mitigate the risk of the Company being deemed to have been operating as an unregistered investment company (including under the subjective test of Section 3(a)(1)(A) of the Investment Company Act), prior to the 24-month anniversary of the effective date of the Company’s IPO Registration Statement, the Company instructed Continental to liquidate the U.S. government treasury obligations or money market funds held in the Trust Account and thereafter to maintain all funds in the Trust Account in cash in an interest-bearing bank account. In May 2024, the funds were reinvested into money market funds and subsequently liquidated back to cash in January 2025. The Trust Account is intended as a holding place for funds pending the earliest to occur of: (i) the completion of the Initial Business Combination; (ii) the redemption of any Public Shares properly submitted in connection with a stockholder vote to amend the Company’s Certificate of Incorporation (A) to modify the substance or timing of the Company’s obligation to redeem <span id="xdx_900_eus-gaap--DebtInstrumentRedemptionPricePercentage_pid_dp_c20210923__20210923__us-gaap--SubsidiarySaleOfStockAxis__custom--PrivatePlacementWarrantsMember_zksCRFmzvMN4" title="Redemption percentage">100% of the Public Shares if the Company does not complete the Initial Business Combination by the Termination Date or (B) with respect to any other provision relating to stockholders’ rights or pre-Initial Business Combination activity; or (iii) absent the consummation of an Initial Business Combination by the Termination Date, the return of the funds held in the Trust Account to the public stockholders as part of redemption of the Public Shares. Common Stock Subject to Possible Redemption The Company accounts for its Common Stock subject to possible redemption in accordance with the guidance in Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” Common Stock subject to mandatory redemption is classified as a liability instrument and is measured at fair value. Conditionally redeemable Common Stock (including Common Stock that features redemption rights that is either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times, Common Stock is classified as stockholders’ deficit. The Company’s Common Stock features certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, Common Stock subject to possible redemption is presented at redemption value as temporary equity, outside of the stockholders’ deficit section of the Company’s balance sheet. The Company recognizes changes in redemption value immediately as they occur and adjusts the carrying value of redeemable shares to equal the redemption value at the end of each reporting period. Increases or decreases in the carrying amount of redeemable shares are effected by charges against additional paid-in capital and accumulated deficit. Public and Private Placement Warrants We account for our Public Warrants and Private Placement Warrants as equity-classified instruments, based on an assessment of the warrant’s specific terms and applicable authoritative guidance in ASC 480, Distinguishing Liabilities from Equity (“ASC 480”) and ASC 815, Derivatives and Hedging (“ASC 815”). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed to the Company’s own Common Stock, among other conditions for equity classification. This assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent quarterly period end date while the warrants are outstanding. In that respect, the Private Placement Warrants, as well as any warrants the Company issues to the Sponsor, officers, directors, initial stockholders or their affiliates in payment of working capital loans made to the Company, were identical to the warrants underlying the Units offered in the Initial Public Offering. Rights The Company accounts for its Rights as equity-classified instruments based on an assessment of the Rights’ specific terms and applicable authoritative guidance in ASC 480 and ASC 815. The assessment considers whether the Rights are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the Rights meet all the requirements for equity classification under ASC 815, including whether the Rights are indexed to the Company’s own Common Stock, among other conditions for the equity classification. This assessment, which requires the use of professional judgement, is conducted at the time of Rights issuance. Each Right may be traded separately. If the Company is unable to complete an Initial Business Combination within the required time period and the Company liquidates the funds held in the Trust Account, holders of Rights will not receive any such funds for their Rights, and the Rights will expire worthless. The Company has not considered the effect of Rights sold in the Initial Public Offering and the Private Placement to purchase shares of Common Stock, since the exercise of the Rights are contingent upon the occurrence of future events. Income Taxes The Company follows the asset and liability method of accounting for income taxes under ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that included the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of December 31, 2025 and 2024. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is subject to income tax examinations by major taxing authorities. Franchise Taxes The Company is subject to franchise tax filing requirements in the State of Delaware. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash accounts in financial institutions, which, at times, may exceed the Federal Depository Insurance Coverage of $250,000. As of December 31, 2025, the Company has not experienced losses on these accounts and management believes the Company is not exposed to significant risks on such accounts. Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC 820, “Fair Value Measurements and Disclosures,” approximates the carrying amounts represented in the accompanying balance sheet, primarily due to their short-term nature. Fair Value Measurements Fair value is defined as the price that would be received for sale of an asset or paid for transfer of a liability, in an orderly transaction between market participants at the measurement date. U.S. GAAP establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). These tiers include: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 1, defined as observable inputs such as quoted prices (unadjusted) for identical instruments in active markets;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.</td></tr> </table> <p id="xdx_89E_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_zkjC2OWsFbdk" style="font: 10pt Times New Roman, Times, Serif; text-indent: 0pt; margin: 0pt; text-align: justify">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: SCHEDULE OF FAIR VALUE MEASUREMENT ON RECURRING BASIC <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Fair value measurements at reporting date using:</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify">Description</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Fair Value</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Quoted prices in active markets for identical liabilities (Level 1)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Significant other observable inputs (Level 2)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Significant unobservable inputs (Level 3)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Assets:</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 36%; text-align: left">Cash and money market funds held in Trust Account at December 31, 2025</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify">$</td><td id="xdx_98B_eus-gaap--AssetsHeldInTrustNoncurrent_iI_c20251231_zKgViCCMwWXi" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right" title="Cash held in Trust Account">3,087,211</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify">$</td><td id="xdx_98E_eus-gaap--AssetsHeldInTrustNoncurrent_iI_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zDcgi0QoFHdd" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right" title="Cash held in Trust Account">3,087,211</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify">$</td><td id="xdx_98B_eus-gaap--AssetsHeldInTrustNoncurrent_iI_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zYyb5fMwLuGj" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right" title="Cash held in Trust Account">-</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify">$</td><td id="xdx_98B_eus-gaap--AssetsHeldInTrustNoncurrent_iI_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zSkKoAGyyTpl" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right" title="Cash held in Trust Account">-</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Cash and money market funds held in Trust Account at December 31, 2024</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">$</td><td id="xdx_98A_eus-gaap--AssetsHeldInTrustNoncurrent_iI_c20241231_zZigi9z1L1A" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Cash and money market funds held in Trust Account">3,144,707</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">$</td><td id="xdx_988_eus-gaap--AssetsHeldInTrustNoncurrent_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z4cbgCj0gsmk" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Cash and money market funds held in Trust Account">3,144,707</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">$</td><td id="xdx_98C_eus-gaap--AssetsHeldInTrustNoncurrent_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zhKpG7C6Jkff" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Cash and money market funds held in Trust Account">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">$</td><td id="xdx_989_eus-gaap--AssetsHeldInTrustNoncurrent_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zzH5PbCSFSii" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Cash and money market funds held in Trust Account">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> </table> In some circumstances, the inputs used to measure fair value might be categorized within different levels of the fair value hierarchy. In those instances, the fair value measurement is categorized in its entirety in the fair value hierarchy based on the lowest level input that is significant to the fair value measurement. Net Loss Per Common Share Net loss per share is computed by dividing net loss by the weighted average number of common shares outstanding during the reporting period. Diluted earnings per share is computed like basic earnings per share, except the weighted average number of common shares outstanding are increased to include additional shares from the assumed exercise of share options, if dilutive. The Company complies with accounting and disclosure requirements of FASB ASC Topic 260, Earnings Per Share. The Statements of Operations include a presentation of loss per redeemable share and loss per non-redeemable share following the two-class method of income per share. In order to determine the net loss attributable to both the redeemable shares and non-redeemable shares, the Company first considered the total loss allocable to both sets of shares. This is calculated using the total net loss less any dividends paid. For purposes of calculating net loss per share, any remeasurement of the Common Stock subject to possible redemption was considered to be dividends paid to the public stockholders. Subsequent to calculating the total loss allocable to both sets of shares, the Company split the amount to be allocated using a ratio of 0% for the redeemable Public Shares and 100% for the non-redeemable shares, reflective of the respective participation rights, for the years ended December 31, 2025 and 2024. The loss per share presented in the statement of operations is based on the following: For the Year Ended December 31, 2025 SCHEDULE OF EARNINGS PER SHARE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--CommonSharesSubjectToRedemptionMember_zWRKx0uYbeI" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Common shares subject to redemption</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableCommonSharesMember_zae68aW4kBe8" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify">Non-redeemable Common Shares</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr id="xdx_409_eus-gaap--EarningsPerShareBasicAbstract_iB_zkdO0xZfacJb" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Basic and diluted net loss per share</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Numerator:</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr id="xdx_408_eus-gaap--ProfitLoss_zw05tigQPqD4" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: justify">Allocation of net loss</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">(1,414,690</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Denominator:</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Weighted-average shares outstanding</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--CommonSharesSubjectToRedemptionMember_z1t5kTsA6Ny9" title="Weighted-average shares outstanding, basic"><span id="xdx_905_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--CommonSharesSubjectToRedemptionMember_zCyAZxCa1LA7" title="Weighted-average shares outstanding, diluted">247,544</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableCommonSharesMember_zQGWeP4jH97f" title="Weighted-average shares outstanding, basic"><span id="xdx_901_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableCommonSharesMember_zq2lpUcQx8cd" title="Weighted-average shares outstanding, diluted">2,875,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt">Basic and diluted net loss per share</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: justify">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--EarningsPerShareDiluted_pid_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--CommonSharesSubjectToRedemptionMember_zNxUWvyD8I4h" title="Diluted net loss per share">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: justify">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(0.49</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: justify">)</td></tr> </table> For the Year Ended December 31, 2024 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20240101__20241231__us-gaap--StatementClassOfStockAxis__custom--CommonSharesSubjectToRedemptionMember_zTFYs1vnIQFc" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Common shares subject to redemption</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20240101__20241231__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableCommonSharesMember_z6zIXifLE3Gc" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify">Non-redeemable Common Shares</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr id="xdx_409_eus-gaap--EarningsPerShareBasicAbstract_iB_zNFgp1Fa1Oq3" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Basic and diluted net loss per share</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Numerator:</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr id="xdx_40B_eus-gaap--ProfitLoss_zwAL80QNlX5k" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: justify">Allocation of net loss</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">(2,231,950</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Denominator:</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Weighted-average shares outstanding</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20240101__20241231__us-gaap--StatementClassOfStockAxis__custom--CommonSharesSubjectToRedemptionMember_zSYsDHRWfY9d" title="Weighted-average shares outstanding, basic"><span id="xdx_906_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20240101__20241231__us-gaap--StatementClassOfStockAxis__custom--CommonSharesSubjectToRedemptionMember_zFMsLziIBGi2" title="Weighted-average shares outstanding, diluted">753,475</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20240101__20241231__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableCommonSharesMember_zSArWjR5yk08" title="Weighted-average shares outstanding, basic"><span id="xdx_904_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20240101__20241231__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableCommonSharesMember_z2PH0sMZw831" title="Weighted-average shares outstanding, diluted">2,875,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt">Basic and diluted net loss per share</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: justify">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--EarningsPerShareDiluted_pid_c20240101__20241231__us-gaap--StatementClassOfStockAxis__custom--CommonSharesSubjectToRedemptionMember_zmTsoq0doUSi" title="Diluted net loss per share">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: justify">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(0.78</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: justify">)</td></tr> </table> The Company has not considered the effect of Warrants and Rights sold in the Initial Public Offering and the Private Placement to purchase 11,966,667 shares of Common Stock in the calculation of diluted loss per share, since the exercise of the Warrants and Rights are contingent upon the occurrence of future events. As a result, diluted net loss per common share is the same as basic net loss per common share for the period presented. Recent Accounting Pronouncements ASU 2023-09 requires disaggregated information about a reporting entity’s effective tax rate reconciliation as well as information on income taxes paid. The new standard is effective for public entities with annual periods beginning after December 15, 2024, with early adoption permitted and should be applied prospectively with the option of retrospective application. The Company adopted the new standard on December 31, 2025. The adoption of the new standard did not have a material impact on the Company’s financial statements. The Company does not believe that any other recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s financial statements.

Basis of Presentation The accompanying audited condensed financial statements have been prepared and presented in accordance with U.S. GAAP and pursuant to the rules and regulations of the SEC. In the opinion of management, these audited condensed financial statements include all adjustments necessary for a fair statement of the financial position, results of operations and cash flows of the Company, and the adjustments are of a normal and recurring nature.

Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act of 1933, as amended (the “Securities Act”), as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act of 2002, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Securities Exchange Act of 1934, as amended (the “Exchange Act”)) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.

Use of Estimates The preparation of audited condensed financial statements in conformity with U.S. GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates.

Cash and cash equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company did not have any cash equivalents as of December 31, 2025 and 2024.

Cash and Money Market Funds Held in Trust Account Following the closing of the Initial Public Offering on September 17, 2021, and the underwriters’ exercise of their over-allotment option in full on September 23, 2021, an aggregate amount of $116,150,000 from the Initial Public Offering and the sale of the Private Placement Warrants was placed in the Trust Account and may be invested only in U.S. government securities with a maturity of 185 days or less, in money market funds meeting certain conditions under Rule 2a-7 under the Investment Company Act which invest only in direct U.S. government treasury obligations or in cash. To mitigate the risk of the Company being deemed to have been operating as an unregistered investment company (including under the subjective test of Section 3(a)(1)(A) of the Investment Company Act), prior to the 24-month anniversary of the effective date of the Company’s IPO Registration Statement, the Company instructed Continental to liquidate the U.S. government treasury obligations or money market funds held in the Trust Account and thereafter to maintain all funds in the Trust Account in cash in an interest-bearing bank account. In May 2024, the funds were reinvested into money market funds and subsequently liquidated back to cash in January 2025. The Trust Account is intended as a holding place for funds pending the earliest to occur of: (i) the completion of the Initial Business Combination; (ii) the redemption of any Public Shares properly submitted in connection with a stockholder vote to amend the Company’s Certificate of Incorporation (A) to modify the substance or timing of the Company’s obligation to redeem <span id="xdx_900_eus-gaap--DebtInstrumentRedemptionPricePercentage_pid_dp_c20210923__20210923__us-gaap--SubsidiarySaleOfStockAxis__custom--PrivatePlacementWarrantsMember_zksCRFmzvMN4" title="Redemption percentage">100% of the Public Shares if the Company does not complete the Initial Business Combination by the Termination Date or (B) with respect to any other provision relating to stockholders’ rights or pre-Initial Business Combination activity; or (iii) absent the consummation of an Initial Business Combination by the Termination Date, the return of the funds held in the Trust Account to the public stockholders as part of redemption of the Public Shares.

116150000

Common Stock Subject to Possible Redemption The Company accounts for its Common Stock subject to possible redemption in accordance with the guidance in Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” Common Stock subject to mandatory redemption is classified as a liability instrument and is measured at fair value. Conditionally redeemable Common Stock (including Common Stock that features redemption rights that is either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times, Common Stock is classified as stockholders’ deficit. The Company’s Common Stock features certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, Common Stock subject to possible redemption is presented at redemption value as temporary equity, outside of the stockholders’ deficit section of the Company’s balance sheet. The Company recognizes changes in redemption value immediately as they occur and adjusts the carrying value of redeemable shares to equal the redemption value at the end of each reporting period. Increases or decreases in the carrying amount of redeemable shares are effected by charges against additional paid-in capital and accumulated deficit.

Public and Private Placement Warrants We account for our Public Warrants and Private Placement Warrants as equity-classified instruments, based on an assessment of the warrant’s specific terms and applicable authoritative guidance in ASC 480, Distinguishing Liabilities from Equity (“ASC 480”) and ASC 815, Derivatives and Hedging (“ASC 815”). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed to the Company’s own Common Stock, among other conditions for equity classification. This assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent quarterly period end date while the warrants are outstanding. In that respect, the Private Placement Warrants, as well as any warrants the Company issues to the Sponsor, officers, directors, initial stockholders or their affiliates in payment of working capital loans made to the Company, were identical to the warrants underlying the Units offered in the Initial Public Offering. Rights The Company accounts for its Rights as equity-classified instruments based on an assessment of the Rights’ specific terms and applicable authoritative guidance in ASC 480 and ASC 815. The assessment considers whether the Rights are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the Rights meet all the requirements for equity classification under ASC 815, including whether the Rights are indexed to the Company’s own Common Stock, among other conditions for the equity classification. This assessment, which requires the use of professional judgement, is conducted at the time of Rights issuance. Each Right may be traded separately. If the Company is unable to complete an Initial Business Combination within the required time period and the Company liquidates the funds held in the Trust Account, holders of Rights will not receive any such funds for their Rights, and the Rights will expire worthless. The Company has not considered the effect of Rights sold in the Initial Public Offering and the Private Placement to purchase shares of Common Stock, since the exercise of the Rights are contingent upon the occurrence of future events.

Income Taxes The Company follows the asset and liability method of accounting for income taxes under ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that included the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of December 31, 2025 and 2024. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is subject to income tax examinations by major taxing authorities.

Franchise Taxes The Company is subject to franchise tax filing requirements in the State of Delaware.

Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash accounts in financial institutions, which, at times, may exceed the Federal Depository Insurance Coverage of $250,000. As of December 31, 2025, the Company has not experienced losses on these accounts and management believes the Company is not exposed to significant risks on such accounts.

250000

Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC 820, “Fair Value Measurements and Disclosures,” approximates the carrying amounts represented in the accompanying balance sheet, primarily due to their short-term nature.

Fair Value Measurements Fair value is defined as the price that would be received for sale of an asset or paid for transfer of a liability, in an orderly transaction between market participants at the measurement date. U.S. GAAP establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). These tiers include: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 1, defined as observable inputs such as quoted prices (unadjusted) for identical instruments in active markets;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.</td></tr> </table> <p id="xdx_89E_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_zkjC2OWsFbdk" style="font: 10pt Times New Roman, Times, Serif; text-indent: 0pt; margin: 0pt; text-align: justify">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: SCHEDULE OF FAIR VALUE MEASUREMENT ON RECURRING BASIC <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Fair value measurements at reporting date using:</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify">Description</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Fair Value</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Quoted prices in active markets for identical liabilities (Level 1)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Significant other observable inputs (Level 2)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Significant unobservable inputs (Level 3)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Assets:</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 36%; text-align: left">Cash and money market funds held in Trust Account at December 31, 2025</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify">$</td><td id="xdx_98B_eus-gaap--AssetsHeldInTrustNoncurrent_iI_c20251231_zKgViCCMwWXi" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right" title="Cash held in Trust Account">3,087,211</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify">$</td><td id="xdx_98E_eus-gaap--AssetsHeldInTrustNoncurrent_iI_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zDcgi0QoFHdd" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right" title="Cash held in Trust Account">3,087,211</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify">$</td><td id="xdx_98B_eus-gaap--AssetsHeldInTrustNoncurrent_iI_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zYyb5fMwLuGj" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right" title="Cash held in Trust Account">-</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify">$</td><td id="xdx_98B_eus-gaap--AssetsHeldInTrustNoncurrent_iI_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zSkKoAGyyTpl" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right" title="Cash held in Trust Account">-</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Cash and money market funds held in Trust Account at December 31, 2024</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">$</td><td id="xdx_98A_eus-gaap--AssetsHeldInTrustNoncurrent_iI_c20241231_zZigi9z1L1A" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Cash and money market funds held in Trust Account">3,144,707</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">$</td><td id="xdx_988_eus-gaap--AssetsHeldInTrustNoncurrent_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z4cbgCj0gsmk" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Cash and money market funds held in Trust Account">3,144,707</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">$</td><td id="xdx_98C_eus-gaap--AssetsHeldInTrustNoncurrent_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zhKpG7C6Jkff" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Cash and money market funds held in Trust Account">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">$</td><td id="xdx_989_eus-gaap--AssetsHeldInTrustNoncurrent_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zzH5PbCSFSii" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Cash and money market funds held in Trust Account">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> </table> In some circumstances, the inputs used to measure fair value might be categorized within different levels of the fair value hierarchy. In those instances, the fair value measurement is categorized in its entirety in the fair value hierarchy based on the lowest level input that is significant to the fair value measurement.

<p id="xdx_89E_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_zkjC2OWsFbdk" style="font: 10pt Times New Roman, Times, Serif; text-indent: 0pt; margin: 0pt; text-align: justify">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: SCHEDULE OF FAIR VALUE MEASUREMENT ON RECURRING BASIC <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Fair value measurements at reporting date using:</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify">Description</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Fair Value</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Quoted prices in active markets for identical liabilities (Level 1)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Significant other observable inputs (Level 2)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Significant unobservable inputs (Level 3)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Assets:</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 36%; text-align: left">Cash and money market funds held in Trust Account at December 31, 2025</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify">$</td><td id="xdx_98B_eus-gaap--AssetsHeldInTrustNoncurrent_iI_c20251231_zKgViCCMwWXi" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right" title="Cash held in Trust Account">3,087,211</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify">$</td><td id="xdx_98E_eus-gaap--AssetsHeldInTrustNoncurrent_iI_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zDcgi0QoFHdd" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right" title="Cash held in Trust Account">3,087,211</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify">$</td><td id="xdx_98B_eus-gaap--AssetsHeldInTrustNoncurrent_iI_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zYyb5fMwLuGj" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right" title="Cash held in Trust Account">-</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify">$</td><td id="xdx_98B_eus-gaap--AssetsHeldInTrustNoncurrent_iI_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zSkKoAGyyTpl" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right" title="Cash held in Trust Account">-</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Cash and money market funds held in Trust Account at December 31, 2024</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">$</td><td id="xdx_98A_eus-gaap--AssetsHeldInTrustNoncurrent_iI_c20241231_zZigi9z1L1A" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Cash and money market funds held in Trust Account">3,144,707</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">$</td><td id="xdx_988_eus-gaap--AssetsHeldInTrustNoncurrent_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z4cbgCj0gsmk" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Cash and money market funds held in Trust Account">3,144,707</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">$</td><td id="xdx_98C_eus-gaap--AssetsHeldInTrustNoncurrent_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zhKpG7C6Jkff" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Cash and money market funds held in Trust Account">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">$</td><td id="xdx_989_eus-gaap--AssetsHeldInTrustNoncurrent_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zzH5PbCSFSii" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Cash and money market funds held in Trust Account">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> </table>

3087211

3144707

Net Loss Per Common Share Net loss per share is computed by dividing net loss by the weighted average number of common shares outstanding during the reporting period. Diluted earnings per share is computed like basic earnings per share, except the weighted average number of common shares outstanding are increased to include additional shares from the assumed exercise of share options, if dilutive. The Company complies with accounting and disclosure requirements of FASB ASC Topic 260, Earnings Per Share. The Statements of Operations include a presentation of loss per redeemable share and loss per non-redeemable share following the two-class method of income per share. In order to determine the net loss attributable to both the redeemable shares and non-redeemable shares, the Company first considered the total loss allocable to both sets of shares. This is calculated using the total net loss less any dividends paid. For purposes of calculating net loss per share, any remeasurement of the Common Stock subject to possible redemption was considered to be dividends paid to the public stockholders. Subsequent to calculating the total loss allocable to both sets of shares, the Company split the amount to be allocated using a ratio of 0% for the redeemable Public Shares and 100% for the non-redeemable shares, reflective of the respective participation rights, for the years ended December 31, 2025 and 2024. The loss per share presented in the statement of operations is based on the following: For the Year Ended December 31, 2025 SCHEDULE OF EARNINGS PER SHARE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--CommonSharesSubjectToRedemptionMember_zWRKx0uYbeI" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Common shares subject to redemption</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableCommonSharesMember_zae68aW4kBe8" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify">Non-redeemable Common Shares</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr id="xdx_409_eus-gaap--EarningsPerShareBasicAbstract_iB_zkdO0xZfacJb" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Basic and diluted net loss per share</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Numerator:</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr id="xdx_408_eus-gaap--ProfitLoss_zw05tigQPqD4" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: justify">Allocation of net loss</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">(1,414,690</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Denominator:</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Weighted-average shares outstanding</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--CommonSharesSubjectToRedemptionMember_z1t5kTsA6Ny9" title="Weighted-average shares outstanding, basic"><span id="xdx_905_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--CommonSharesSubjectToRedemptionMember_zCyAZxCa1LA7" title="Weighted-average shares outstanding, diluted">247,544</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableCommonSharesMember_zQGWeP4jH97f" title="Weighted-average shares outstanding, basic"><span id="xdx_901_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableCommonSharesMember_zq2lpUcQx8cd" title="Weighted-average shares outstanding, diluted">2,875,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt">Basic and diluted net loss per share</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: justify">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--EarningsPerShareDiluted_pid_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--CommonSharesSubjectToRedemptionMember_zNxUWvyD8I4h" title="Diluted net loss per share">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: justify">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(0.49</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: justify">)</td></tr> </table> For the Year Ended December 31, 2024 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20240101__20241231__us-gaap--StatementClassOfStockAxis__custom--CommonSharesSubjectToRedemptionMember_zTFYs1vnIQFc" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Common shares subject to redemption</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20240101__20241231__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableCommonSharesMember_z6zIXifLE3Gc" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify">Non-redeemable Common Shares</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr id="xdx_409_eus-gaap--EarningsPerShareBasicAbstract_iB_zNFgp1Fa1Oq3" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Basic and diluted net loss per share</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Numerator:</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr id="xdx_40B_eus-gaap--ProfitLoss_zwAL80QNlX5k" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: justify">Allocation of net loss</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">(2,231,950</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Denominator:</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Weighted-average shares outstanding</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20240101__20241231__us-gaap--StatementClassOfStockAxis__custom--CommonSharesSubjectToRedemptionMember_zSYsDHRWfY9d" title="Weighted-average shares outstanding, basic"><span id="xdx_906_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20240101__20241231__us-gaap--StatementClassOfStockAxis__custom--CommonSharesSubjectToRedemptionMember_zFMsLziIBGi2" title="Weighted-average shares outstanding, diluted">753,475</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20240101__20241231__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableCommonSharesMember_zSArWjR5yk08" title="Weighted-average shares outstanding, basic"><span id="xdx_904_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20240101__20241231__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableCommonSharesMember_z2PH0sMZw831" title="Weighted-average shares outstanding, diluted">2,875,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt">Basic and diluted net loss per share</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: justify">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--EarningsPerShareDiluted_pid_c20240101__20241231__us-gaap--StatementClassOfStockAxis__custom--CommonSharesSubjectToRedemptionMember_zmTsoq0doUSi" title="Diluted net loss per share">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: justify">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(0.78</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: justify">)</td></tr> </table> The Company has not considered the effect of Warrants and Rights sold in the Initial Public Offering and the Private Placement to purchase 11,966,667 shares of Common Stock in the calculation of diluted loss per share, since the exercise of the Warrants and Rights are contingent upon the occurrence of future events. As a result, diluted net loss per common share is the same as basic net loss per common share for the period presented.

Subsequent to calculating the total loss allocable to both sets of shares, the Company split the amount to be allocated using a ratio of 0% for the redeemable Public Shares and 100% for the non-redeemable shares, reflective of the respective participation rights, for the years ended December 31, 2025 and 2024. Subsequent to calculating the total loss allocable to both sets of shares, the Company split the amount to be allocated using a ratio of 0% for the redeemable Public Shares and 100% for the non-redeemable shares, reflective of the respective participation rights, for the years ended December 31, 2025 and 2024.

The loss per share presented in the statement of operations is based on the following: For the Year Ended December 31, 2025 SCHEDULE OF EARNINGS PER SHARE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--CommonSharesSubjectToRedemptionMember_zWRKx0uYbeI" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Common shares subject to redemption</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableCommonSharesMember_zae68aW4kBe8" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify">Non-redeemable Common Shares</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr id="xdx_409_eus-gaap--EarningsPerShareBasicAbstract_iB_zkdO0xZfacJb" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Basic and diluted net loss per share</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Numerator:</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr id="xdx_408_eus-gaap--ProfitLoss_zw05tigQPqD4" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: justify">Allocation of net loss</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">(1,414,690</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Denominator:</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Weighted-average shares outstanding</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--CommonSharesSubjectToRedemptionMember_z1t5kTsA6Ny9" title="Weighted-average shares outstanding, basic"><span id="xdx_905_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--CommonSharesSubjectToRedemptionMember_zCyAZxCa1LA7" title="Weighted-average shares outstanding, diluted">247,544</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableCommonSharesMember_zQGWeP4jH97f" title="Weighted-average shares outstanding, basic"><span id="xdx_901_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableCommonSharesMember_zq2lpUcQx8cd" title="Weighted-average shares outstanding, diluted">2,875,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt">Basic and diluted net loss per share</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: justify">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--EarningsPerShareDiluted_pid_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--CommonSharesSubjectToRedemptionMember_zNxUWvyD8I4h" title="Diluted net loss per share">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: justify">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(0.49</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: justify">)</td></tr> </table> For the Year Ended December 31, 2024 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20240101__20241231__us-gaap--StatementClassOfStockAxis__custom--CommonSharesSubjectToRedemptionMember_zTFYs1vnIQFc" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Common shares subject to redemption</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20240101__20241231__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableCommonSharesMember_z6zIXifLE3Gc" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify">Non-redeemable Common Shares</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr id="xdx_409_eus-gaap--EarningsPerShareBasicAbstract_iB_zNFgp1Fa1Oq3" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Basic and diluted net loss per share</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Numerator:</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr id="xdx_40B_eus-gaap--ProfitLoss_zwAL80QNlX5k" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: justify">Allocation of net loss</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">(2,231,950</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Denominator:</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Weighted-average shares outstanding</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20240101__20241231__us-gaap--StatementClassOfStockAxis__custom--CommonSharesSubjectToRedemptionMember_zSYsDHRWfY9d" title="Weighted-average shares outstanding, basic"><span id="xdx_906_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20240101__20241231__us-gaap--StatementClassOfStockAxis__custom--CommonSharesSubjectToRedemptionMember_zFMsLziIBGi2" title="Weighted-average shares outstanding, diluted">753,475</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20240101__20241231__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableCommonSharesMember_zSArWjR5yk08" title="Weighted-average shares outstanding, basic"><span id="xdx_904_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20240101__20241231__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableCommonSharesMember_z2PH0sMZw831" title="Weighted-average shares outstanding, diluted">2,875,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt">Basic and diluted net loss per share</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: justify">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--EarningsPerShareDiluted_pid_c20240101__20241231__us-gaap--StatementClassOfStockAxis__custom--CommonSharesSubjectToRedemptionMember_zmTsoq0doUSi" title="Diluted net loss per share">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: justify">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(0.78</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: justify">)</td></tr> </table>

-1414690

247544

2875000

-0.49

-2231950

753475

2875000

-0.78

11966667

Recent Accounting Pronouncements ASU 2023-09 requires disaggregated information about a reporting entity’s effective tax rate reconciliation as well as information on income taxes paid. The new standard is effective for public entities with annual periods beginning after December 15, 2024, with early adoption permitted and should be applied prospectively with the option of retrospective application. The Company adopted the new standard on December 31, 2025. The adoption of the new standard did not have a material impact on the Company’s financial statements. The Company does not believe that any other recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s financial statements.

NOTE 3 - INITIAL PUBLIC OFFERING Pursuant to the Initial Public Offering, on September 17, 2021, the Company sold <span id="xdx_90A_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20210917__20210917__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_zlUfvy9QJfKj" title="Sale of stock number of shares issued in transaction">10,000,000 Units at a price of $10.00 per Unit for a total of $<span id="xdx_908_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20210917__20210917__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_zkeif4EAsAGh" title="Sale of stock consideration received on transaction">100,000,000, which increased to <span id="xdx_905_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20210923__20210923__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_zqcUpSOMv4Rj" title="Sale of stock number of shares issued in transaction">11,500,000 Units for a total of $<span id="xdx_90A_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20210923__20210923__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_zCuAaTatyBtf" title="Sale of stock consideration received on transaction">115,000,000 when the over-allotment option was exercised in full on September 23, 2021. Each Unit consists of one share of Common Stock, one Right and one Public Warrant. Each Right entitles the holder thereof to receive one-fifteenth (1/15) of one share of Common Stock upon the consummation of an Initial Business Combination. Each redeemable Public Warrant entitles the holder to purchase one half (1/2) of one share of Common Stock at a price of $11.50 per full share, subject to adjustment (see Note 7). In connection with its Initial Public Offering, the Company incurred offering costs of $2,923,969, consisting of $2,400,000 of underwriting commissions and expenses and $523,969 of costs related to the Initial Public Offering. Additionally, the Company recorded deferred underwriting commissions of $4,025,000 payable only upon completion of our Initial Business Combination.

10000000

10.00

100000000

11500000

115000000

Each Unit consists of one share of Common Stock, one Right and one Public Warrant. Each Right entitles the holder thereof to receive one-fifteenth (1/15) of one share of Common Stock upon the consummation of an Initial Business Combination. Each redeemable Public Warrant entitles the holder to purchase one half (1/2) of one share of Common Stock at a price of $11.50 per full share, subject to adjustment (see Note 7).

11.50

2923969

2400000

523969

4025000

NOTE 4 – RELATED PARTY TRANSACTIONS Sponsor Shares On March 16, 2021, our Sponsor purchased 2,875,000 shares (the “Founder Shares”) of the Company’s Common Stock for an aggregate price of $25,000. Prior to the effective date of the registration statement filed in connection with the Initial Public Offering, the Company entered into agreements with its directors in connection with their board service and certain members of its advisory board in connection with their advisory board service for its Sponsor to transfer an aggregate of <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_pid_c20210315__20210316__srt--TitleOfIndividualAxis__srt--DirectorMember_zg2IrC3rK3Sf" title="Stock issued during period, shares issued for services">277,576 of its Founder Shares to the Company’s directors for no cash consideration and an aggregate of <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_pid_c20210315__20210316__srt--TitleOfIndividualAxis__custom--CertainMembersMember_z84fvMFt1mX" title="Stock issued during period, shares issued for services">60,000 of its Founder Shares to certain members of the Company’s advisory board for no cash consideration, for a total of <span id="xdx_908_ecustom--StockIssuedDuringPeriodSharesCapitalContributionForTransferOfFounderSharesToDirectorsAndAdvisors_c20210315__20210316__srt--TitleOfIndividualAxis__custom--DirectorsAndCertainMembersMember_zhok368kaCsg" title="Capital contribution for transfer of founder shares to directors and advisors, shares">337,576 shares, approximating the fair value of the shares on such date, or $<span id="xdx_90F_eus-gaap--DeferredCompensationArrangementWithIndividualFairValueOfSharesIssued_c20210315__20210316__srt--TitleOfIndividualAxis__custom--DirectorsAndCertainMembersMember_zSXynMZZZq07" title="Fair value of shares issued">34. The shares were subsequently transferred prior to the effectiveness of the Company’s registration statement. The Founder Shares do not have redemption rights and will be worthless unless the Company consummates its Initial Business Combination. During the year ended December 31, 2024, a director resigned resulting in the transfer of <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_pid_c20240101__20241231__srt--TitleOfIndividualAxis__custom--SponsorMember_zHVfrXLVN2E" title="Stock issued during period, shares issued for services">28,000 Founder Shares back to the Sponsor. Private Placement Warrants Our Sponsor purchased from us an aggregate of <span id="xdx_906_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20210316__us-gaap--SubsidiarySaleOfStockAxis__custom--PrivatePlacementWarrantsMember_zq2A0RzAk0sh" title="Warrants purchase of common stock, shares">10,900,000 Private Placement Warrants at a purchase price of $<span id="xdx_90C_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20210316__us-gaap--SubsidiarySaleOfStockAxis__custom--PrivatePlacementWarrantsMember_zk1PJnbrfog3" title="Warrants purchase price">0.50 per warrant, or $<span id="xdx_90F_eus-gaap--ProceedsFromIssuanceOfWarrants_pp0p0_c20210315__20210316__us-gaap--SubsidiarySaleOfStockAxis__custom--PrivatePlacementWarrantsMember_zEnEp3wSmkn7" title="Issuance of warrants, value">5,450,000 in the aggregate, in a private placement that closed simultaneously with the closing of the Initial Public Offering. A portion of the proceeds received from the purchase equal to $3,450,000 was placed in the Trust Account so that at least $10.10 per share sold to the public in the Initial Public Offering is held in the Trust Account. Related Party Receivable As of December 31, 2025 and 2024, the Company had a related party receivable for $97,434, related to amounts owed from Sponsor in connection with over withdrawal of funds from Trust Account. March 2021 Promissory Note – Related Party On March 16, 2021, the Company issued an unsecured promissory note to the Sponsor (extended by amendment in March 2022 to the consummation of an Initial Business Combination) (the “March 2021 Promissory Note”), pursuant to which the Company could borrow up to an aggregate principal amount of $300,000, of which $<span id="xdx_90B_eus-gaap--OtherReceivables_iI_pp0p0_c20221231__us-gaap--DebtInstrumentAxis__custom--MarchTwoThousandTwentyOnePromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z9AxAw5MmFP7" title="Related party receivables">0 was outstanding under the March 2021 Promissory Note as of December 31, 2022. Through December 31, 2023, the Company effected drawdowns of $<span id="xdx_909_eus-gaap--ProceedsFromRelatedPartyDebt_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--MarchTwoThousandTwentyOnePromissoryNoteMember_zvNv5V3agLQ7" title="Promissory note related party">300,000 under the March 2021 Promissory Note. The March 2021 Promissory Note is non-interest bearing and payable on the date on which the Company consummates its Initial Business Combination. The Sponsor may elect to convert any portion or all of the amount outstanding under the March 2021 Promissory Note into Private Placement Warrants to purchase shares of Common Stock of the Company at a conversion price of $<span id="xdx_903_eus-gaap--CommonStockConvertibleConversionPriceIncrease_pid_c20210315__20210316__us-gaap--SubsidiarySaleOfStockAxis__custom--PrivatePlacementWarrantsMember__us-gaap--DebtInstrumentAxis__custom--MarchTwoThousandTwentyOnePromissoryNoteMember_zXpGYEGgDzPd" title="Common stock, conversion price">0.50 per warrant, and each warrant will entitle the holder to acquire one-half share of the Company’s Common Stock at an exercise price of $<span id="xdx_906_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20210316__us-gaap--SubsidiarySaleOfStockAxis__custom--PrivatePlacementWarrantsMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--DebtInstrumentAxis__custom--MarchTwoThousandTwentyOnePromissoryNoteMember_zjrXBYRW1odf">11.50 per share, commencing on the date of the Initial Business Combination of the Company, and otherwise on the terms of the Private Placement Warrants. The Company analyzed the conversion feature of the March 2021 Promissory Note into private warrants under ASC 815, Derivatives and Hedging, ASC 450, Contingencies, ASC 480, Distinguishing Liabilities from Equity and ASU 2020-06, “Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40). Prior to any Initial Business Combination, the outstanding amounts under the March 2021 Promissory Note are recorded as a liability on the balance sheet. The conversion feature for any such outstanding amounts requires liability treatment on the balance sheet and should be recorded at fair value with changes to the fair value being recorded through the income statement. Once converted, the private warrants, being identical to the Public Warrants, will be classified under equity treatment. However, given that the fair value of such conversion feature is not material as of the latest drawdown date, and the reporting date, or December 31, 2023, management has not recorded any such adjustment to the Company’s financial statements. October 2023 Promissory Note – Related Party On October 31, 2023, the Company issued an unsecured promissory note to the Sponsor (the “October 2023 Promissory Note”), pursuant to which the Company may borrow up to an aggregate principal amount of $1,000,000. Through December 31, 2025, the Company effected drawdowns of $<span id="xdx_908_eus-gaap--DebtInstrumentRepurchaseAmount_iI_c20251231__us-gaap--DebtInstrumentAxis__custom--OctoberTwoThousandTwentyThreePromissoryNoteMember_z17CFnziidQ6" title="Promissory note related party">1,000,000 under the October 2023 Promissory Note. The October 2023 Promissory Note does not bear interest and matures upon the closing of the Initial Business Combination. In the event that the Company does not consummate an Initial Business Combination, the October 2023 Promissory Note will be repaid only from amounts remaining outside of the Trust Account, if any. January 2025 Promissory Note – Related Party On January 31, 2025, the Company issued an unsecured promissory note to the Sponsor in the principal amount of $<span id="xdx_90B_eus-gaap--DebtInstrumentFaceAmount_iI_c20250131__us-gaap--DebtInstrumentAxis__custom--JanuaryTwoThousandTwentyFivePromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_zTuClMIQMpf1" title="Aggregate principal amount">1,000,000 (the “January 2025 Promissory Note”) pursuant to which the Company may borrow up to an aggregate principal amount of $<span id="xdx_90F_eus-gaap--DebtInstrumentFaceAmount_iI_c20250131__us-gaap--DebtInstrumentAxis__custom--JanuaryTwoThousandTwentyFivePromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember__srt--RangeAxis__srt--MaximumMember_ziDbHv6Jvp0j" title="Aggregate principal amount">1,000,000. As of December 31, 2025, the Company had effected drawdowns of $<span id="xdx_909_eus-gaap--DebtInstrumentRepurchaseAmount_iI_c20251231__us-gaap--DebtInstrumentAxis__custom--JanuaryTwoThousandTwentyFivePromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_zXEoCIfs7oBj" title="Promissory note related party">387,932 under the January 2025 Promissory Note. The January 2025 Promissory Note does not bear interest and matures upon the closing of the Initial Business Combination. In the event that the Company does not consummate an Initial Business Combination, the January 2025 Promissory Note will be repaid only from amounts remaining outside of the Trust Account, if any. Extension Notes – Related Party As previously disclosed, on December 5, 2022, the Company issued the First Extension Note to the Sponsor, pursuant to which the Sponsor agreed to loan to the Company up to $750,000 in connection with the extension of the Termination Date. The First Extension Note does not bear interest and matures upon the earlier of (a) the closing of an Initial Business Combination and (b) the Company’s liquidation. In the event that the Company does not consummate an Initial Business Combination, the First Extension Note will be repaid only from amounts remaining outside of the Trust Account, if any. Upon the consummation of an Initial Business Combination, the Sponsor may elect to convert any portion or all of the amount outstanding under the First Extension Note into private warrants to purchase shares of the Company’s Common Stock at a conversion price of $<span id="xdx_907_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20221205__us-gaap--DebtInstrumentAxis__custom--FirstExtensionNoteMember__us-gaap--StatementEquityComponentsAxis__custom--PrivateWarrantMember_zGyD9zp3Wyo" title="Debt instrument, conversion price">0.50 per private warrant. Such private warrants will be identical to the Private Placement Warrants issued to the Sponsor at the time of the Initial Public Offering. The balance on the First Extension Note as of December 31, 2025 and 2024 was $750,000. As previously disclosed, in connection with the approval of the June 2023 Extension Amendment on June 12, 2023, on June 13, 2023, the Company issued the Second Extension Note to the Sponsor, pursuant to which the Sponsor agreed to loan to the Company up to $390,000 in connection with the extension of the Termination Date. The Second Extension Note does not bear interest and matures upon the earlier of (a) the closing of an Initial Business Combination and (b) the Company’s liquidation. In the event that the Company does not consummate an Initial Business Combination, the Second Extension Note will be repaid only from amounts remaining outside of the Trust Account, if any. Upon the consummation of an Initial Business Combination, the Sponsor may elect to convert any portion or all of the amount outstanding under the Second Extension Note into private placement warrants to purchase shares of the Company’s Common Stock at a conversion price of $0.50 per private placement warrant. Such private placement warrants will be identical to the Private Placement Warrants issued to the Sponsor at the time of the Initial Public Offering. The balance on the Second Extension Note as of December 31, 2025 and 2024 was $390,000. As previously disclosed, in connection with the approval of the November 2023 Extension Amendment on November 30, 2023, on December 13, 2023, the Company issued the Third Extension Note to the Sponsor, pursuant to which the Sponsor agreed to loan to the Company up to $330,000 in connection with the extension of the Termination Date. The Third Extension Note does not bear interest and matures upon the earlier of (a) the closing of an Initial Business Combination and (b) the Company’s liquidation. In the event that the Company does not consummate an Initial Business Combination, the Third Extension Note will be repaid only from amounts remaining outside of the Trust Account, if any. The balance on the Third Extension Note as of December 31, 2025 and 2024 was $330,000. As previously disclosed, in connection with the approval of the June 2024 Extension Amendment on June 3, 2024, on June 12, 2024, the Company issued the Fourth Extension Note to the Sponsor, pursuant to which the Sponsor agreed to loan to the Company up to $180,000 in connection with the extension of the Termination Date. The Fourth Extension Note does not bear interest and matures upon the earlier of (a) the closing of an Initial Business Combination and (b) the Company’s liquidation. In the event that the Company does not consummate an Initial Business Combination, the Fourth Extension Note will be repaid only from amounts remaining outside of the Trust Account, if any. The balance on the Fourth Extension Note as of December 31, 2025 and 2024 was $180,000. As previously disclosed, in connection with the approval of the December 2024 Extension Amendment on December 10, 2024, on December 16, 2024, the Company issued the Fifth Extension Note to the Sponsor, pursuant to which the Sponsor agreed to loan to the Company up to $<span id="xdx_90F_eus-gaap--DebtInstrumentFaceAmount_iI_c20241216__us-gaap--DebtInstrumentAxis__custom--FifthExtensionNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_zM0jqsoJKNbi" title="Principal amount">180,000 in connection with the extension of the Termination Date. The Fifth Extension Note does not bear interest and matures upon the earlier of (a) the closing of an Initial Business Combination and (b) the Company’s liquidation. In the event that the Company does not consummate an Initial Business Combination, the Fifth Extension Note will be repaid only from amounts remaining outside of the Trust Account, if any. The balance on the Fifth Extension Note as of December 31, 2025 and 2024 was $180,000 and $30,000, respectively. As previously disclosed, in connection with the approval of the June 2025 Extension Amendment on June 16, 2025, on June 16, 2025, the Company issued the Sixth Extension Note to the Sponsor, pursuant to which the Sponsor agreed to loan to the Company up to $<span id="xdx_90B_eus-gaap--SecuredDebt_iI_c20250616__us-gaap--DebtInstrumentAxis__custom--SixthExtensionNoteMember__us-gaap--RelatedPartyTransactionAxis__custom--SponsorMember_zOidAKmlnKrd" title="Loan amount">90,000 in connection with the extension of the Termination Date. The Sixth Extension Note does not bear interest and matures upon the earlier of (a) the closing of an Initial Business Combination and (b) the Company’s liquidation. In the event that the Company does not consummate an Initial Business Combination, the Sixth Extension Note will be repaid only from amounts remaining outside of the Trust Account, if any. The balance on the Sixth Extension Note as of December 31, 2025 and December 31, 2024 was $90,000 and $0, respectively. As previously disclosed, in connection with the approval of the September 2025 Extension Amendment on September 16, 2025, on September 16, 2025, the Company issued the Seventh Extension Note to the Sponsor, pursuant to which the Sponsor agreed to loan to the Company up to $<span id="xdx_90A_eus-gaap--SecuredDebt_iI_c20250916__us-gaap--DebtInstrumentAxis__custom--SeventhExtensionNoteMember__us-gaap--RelatedPartyTransactionAxis__custom--SponsorMember_zv3bXpo4FNub" title="Loan amount">180,000 in connection with the extension of the Termination Date. The Seventh Extension Note does not bear interest and matures upon the earlier of (a) the closing of an Initial Business Combination and (b) the Company’s liquidation. In the event that the Company does not consummate an Initial Business Combination, the Seventh Extension Note will be repaid only from amounts remaining outside of the Trust Account, if any. The balance on the Seventh Extension Note as of December 31, 2025 and December 31, 2024 was $120,000 and $0, respectively. On March 13, 2026, the Company held a special meeting of stockholders, at which the stockholders approved, among other things, an amendment to the Company’s Certificate of Incorporation (the “March 2026 Extension Amendment”) to extend the Termination Date from March 17, 2026 to September 17, 2026, and to allow the Company, without another stockholder vote, to elect to extend the Termination Date on a monthly basis for up to five times by an additional one month each time after April 17, 2026, by resolution of the Company’s board of directors, if requested by the Sponsor, and upon five days’ advance notice prior to the applicable Termination Date, until September 17, 2026, or a total of up to six months after March 17, 2026, unless the closing of the Company’s Initial Business Combination shall have occurred prior thereto, by causing $<span id="xdx_901_eus-gaap--Deposits_iI_c20260313__srt--RestatementAxis__custom--MarchTwoThousandAndTwentySixExtensionAmendmentMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zovoPbrIkBef" title="Deposit amount">30,000 to be deposited into the Trust Account for each such extension. In connection with the vote to approve the March 2026 Extension Amendment, the holders of <span id="xdx_90F_eus-gaap--StockRedeemedOrCalledDuringPeriodShares_pid_c20260313__20260313__srt--RestatementAxis__custom--MarchTwoThousandAndTwentySixExtensionAmendmentMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zdJU6opeEKwb" title="Number of shares exercised to redeem">14,086 Public Shares properly exercised their right to redeem their shares (and did not withdraw their redemption) for cash at a redemption price of approximately $<span id="xdx_90D_eus-gaap--TemporaryEquityRedemptionPricePerShare_iI_pid_c20260313__srt--RestatementAxis__custom--MarchTwoThousandAndTwentySixExtensionAmendmentMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zu3IgzRpLdy5" title="Redemption price per share">13.65 per share, for an aggregate redemption amount of approximately $<span id="xdx_908_eus-gaap--StockRedeemedOrCalledDuringPeriodValue_pid_c20260313__20260313__srt--RestatementAxis__custom--MarchTwoThousandAndTwentySixExtensionAmendmentMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z5jEYnVrtck9" title="Redemption amount">192,276. Following the approval of the March 2026 Extension Amendment on March 13, 2026, on March 13, 2026, the Company issued an unsecured promissory note in the principal amount of $<span id="xdx_902_eus-gaap--DebtInstrumentFaceAmount_iI_c20260313__srt--RestatementAxis__custom--MarchTwoThousandAndTwentySixExtensionAmendmentMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zCJbKLhLnCql" title="Principal amount">180,000 (the “Eighth Extension Note”) to the Sponsor, pursuant to which the Sponsor agreed to loan to the Company up to $<span id="xdx_90D_eus-gaap--SecuredDebt_iI_c20260313__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember__srt--RestatementAxis__custom--MarchTwoThousandAndTwentySixExtensionAmendmentMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z2HJZbfdauRf" title="Loan amount">180,000 in connection with the termination date by which the Company must consummate an initial business combination. The Note does not bear interest and matures upon the earlier of (a) the closing of a Business Combination and (b) the Company’s liquidation. In the event that the Company does not consummate a Business Combination, the Note will be repaid only from amounts remaining outside of the Trust Account, if any. Through the date of this report, the Company has effected drawdowns of an aggregate of $2,130,000 under the Extension Notes and caused such sums to be deposited into the Trust Account in connection with the extension of the Termination Date from December 17, 2022 to April 17, 2026. Such amounts will be distributed either to: (i) all of the holders of Public Shares upon the Company’s liquidation or (ii) holders of Public Shares who elect to have their shares redeemed in connection with (a) the vote to approve the Charter Extension Amendment or (b) the consummation of an Initial Business Combination. The Company analyzed the conversion feature of the First and Second Extension Notes into private warrants under ASC 815, Derivatives and Hedging, ASC 450, Contingencies, ASC 480, Distinguishing Liabilities from Equity and ASU 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40).” Prior to an Initial Business Combination, the outstanding amounts under the Extension Notes are recorded as a liability on the balance sheet. The conversion feature for any such outstanding amounts requires liability treatment on the balance sheet and should be recorded at fair value with changes to the fair value being recorded through the income statement. Once converted, the private warrants, being identical to the Public Warrants, will be classified under equity treatment. However, given that the fair value of such conversion feature is not material as of the latest drawdown date of each of the Extension Notes, the reporting date, or December 31, 2024, management has not recorded any such adjustment to the Company’s financial statements. Administrative Support Agreement The Company entered into an agreement to pay our Sponsor a monthly fee of $10,000 for office space, secretarial, and administrative support services provided to the Company beginning in September 2021 and continuing monthly until the earlier of the completion of an Initial Business Combination or the Company’s liquidation. As of December 31, 2025, $<span id="xdx_908_eus-gaap--OtherLiabilitiesCurrent_iI_c20251231__us-gaap--RelatedPartyTransactionAxis__custom--SponsorMember__us-gaap--TypeOfArrangementAxis__custom--AdministrativeSupportAgreementMember_zqmSzZE9Srl2" title="Related party payables">463,965 is owed to the Sponsor under this agreement.

2875000

25000

277576

60000

337576

28000

10900000

0.50

5450000

3450000

10.10

97434

300000

0.50

11.50

1000000

387932

750000

0.50

750000 750000

390000

0.50

390000 390000

330000

330000 330000

180000

180000 180000

180000

180000 30000

90000

90000 0

180000

120000 0

30000

14086

13.65

192276

180000

2130000

10000

463965

NOTE 5 – COMMITMENTS AND CONTINGENCIES Registration Rights The holders of the Founder Shares are entitled to registration rights pursuant to a registration rights agreement signed on the effective date of the Initial Public Offering. The holders of the majority of these securities are entitled to make up to three demands that the Company register such securities. The holders of the majority of the Founder Shares can elect to exercise these registration rights at any time commencing three months prior to the date on which the Founder Shares are to be released from escrow. In addition, the holders have certain “piggy-back” registration rights with respect to registration statements filed subsequent to our consummation of our Initial Business Combination. Underwriting Agreement The Company granted the underwriters a 45-day option from the date of its prospectus to purchase up to 1,500,000 additional Units to cover over-allotments, if any, at the Initial Public Offering price less the underwriting discounts and commissions. On September 23, 2021, the underwriters exercised the over-allotment option in full and purchased an additional <span id="xdx_907_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20210923__20210923__srt--TitleOfIndividualAxis__custom--UnderwritersMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_zVEk0OOzDTFi" title="Sale private placement warrants">1,500,000 Units (the “Over-Allotment Units”), generating gross proceeds of $<span id="xdx_905_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_pp0p0_c20210927__20210927__srt--TitleOfIndividualAxis__custom--UnderwritersMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_zhUxkvKnBO7d" title="Proceeds from sale of stock">15,000,000 on September 27, 2021. The underwriters received a cash underwriting discount of $0.20 per Unit, or $<span id="xdx_901_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_pp0p0_c20250101__20251231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_zqxDWiVQPSm6" title="Sale of stock, consideration received on transaction">2,300,000 in the aggregate, and were paid offering expenses of $100,000 upon the closing of the Initial Public Offering including the overallotment. Finder’s Fee Agreement On July 12, 2022, the Company entered into a finder’s fee agreement with a third-party finder (“Finder”), payable only upon the successful consummation of an Initial Business Combination with a merger target company identified and introduced by the Finder and acknowledged by the Company in writing during the retention period, which shall be one year after origination and will continue for one year after such period, unless terminated earlier. For purposes of the agreement, the finder’s fee shall be calculated as 1% of the sum of any cash and noncash consideration actually delivered and paid in connection with an Initial Business Combination. Agent Agreement On July 19, 2022, the Company entered an agent agreement with a FINRA registered broker-dealer (“Agent”), by which the Company engaged the Agent as its non-exclusive agent to use commercially reasonable efforts to refer the Company to potential target companies for an Initial Business Combination. If the Company completes a transaction with any such target company referred to by the Agent within 18 months after such referral, the Agent shall be paid a success fee based upon the transaction value, which shall become due and payable concurrently with the Initial Business Combination. Chardan Capital Markets, LLC M&A / Capital Markets Advisory Agreement On July 23, 2022, the Company entered a M&A/Capital Markets Advisory Agreement (“M&A Agreement”) with Chardan Capital Markets, LLC (“Chardan”), by which Chardan shall assist and advise the Company in completing an Initial Business Combination. In the event an Initial Business Combination is consummated during the term of the M&A Agreement, the Company shall pay to Chardan at the closing of the Initial Business Combination a fee (the “M&A Fee”) as described below. If the M&A Fee is to be based on the “Aggregate Value” of an Initial Business Combination, such term means, without duplication, an amount equal to the sum of the aggregate value of any securities issued, promissory notes delivered by the Company to a target company in connection with an Initial Business Combination, and any other cash and non-cash consideration (using such values as set forth in such Initial Business Combination’s definitive agreement) delivered and paid in connection with an Initial Business Combination, and the amount of all debt and debt-like instruments of the target company immediately prior to closing that (a) are assumed or acquired by the Company or (b) retired or defeased in connection with such Business Combination less any amounts of a financing relating to such Initial Business Combination (a “Financing”) that are the basis of a Financing Fee (as defined below). Even if an Initial Business Combination is not consummated prior to the expiration or termination of the M&A Agreement, Chardan shall be entitled to the full M&A Fee with respect to any transaction consummated involving a party introduced to the Company by Chardan (an “Introduced Party”) that occurs within 18 months of the expiration or termination of the M&A Agreement or within 12 months of the expiration or termination of the M&A Agreement for any party not deemed an Introduced Party. In the event an Initial Business Combination is consummated involving a party other than an Introduced Party, the Company will pay to Chardan an M&A Fee equal to the greater of $800,000 or <span id="xdx_90B_ecustom--PercentageOfAggregateValueOfInitialPublicCombination_iI_dp_uPure_c20220723__dei--LegalEntityAxis__custom--ChardanMember_zvYZIjVV0Euk" title="Percentage of aggregate value of initial public combination">1% of the Aggregate Value of the Initial Business Combination, paid at the close of the Initial Business Combination. In the event an Initial Business Combination is consummated with an Introduced Party as business combination target, the Company shall pay to Chardan an aggregate M&A Fee based on the Aggregate Value of the Initial Business Combination according to the following schedule: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">3% of the first $100 million Aggregate Value;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">2% of the Aggregate Value greater than $<span id="xdx_906_eus-gaap--BusinessCombinationConsiderationTransferred1_pn6n6_c20220720__20220723__srt--StatementScenarioAxis__custom--AggregrateTwoPercentageMember__srt--RangeAxis__srt--MinimumMember_zCH18Z8HNyka" title="Aggregrate value">100 million but less than $<span id="xdx_900_eus-gaap--BusinessCombinationConsiderationTransferred1_pn6n6_c20220720__20220723__srt--StatementScenarioAxis__custom--AggregrateTwoPercentageMember__srt--RangeAxis__srt--MaximumMember_zBWqbAtAjhYb" title="Aggregrate value">200 million;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">1% of the Aggregate Value greater than $200 million.</td></tr> </table> The M&A Fee will be paid either in cash out of the flow of funds from the Trust Account or in registered and free trading securities of the Company, as the parties may agree. The Company will pay a cash fee equal to 5% of the aggregate sales price of securities sold in the financing to introduced parties and a cash fee equal to <span id="xdx_90C_ecustom--PercentageOfAggregateSalesPriceOfSecuritiesSold_iI_pid_dp_uPure_c20220723__us-gaap--SubsidiarySaleOfStockAxis__custom--PublicOrPrivateSecuritiesMember_zrahFgQiL4e3" title="Percentage of aggregate sales price of securities sold">1% of the aggregate sales price of public or private securities sold in a financing transaction to investors other than introduced parties (collectively, the “Financing Fee”). If such sale of securities occurs through multiple closings, then a pro rata portion of such fee shall be paid upon each closing. The Financing Fee will be paid in cash from the flow of funds from the Financing. The Company will pay Chardan up to $<span id="xdx_905_eus-gaap--PaymentsOfMergerRelatedCostsFinancingActivities_c20250101__20251231__dei--LegalEntityAxis__custom--ChardanMember__srt--RangeAxis__srt--MaximumMember_zsGIk2ss4TAi" title="Aggregrate reimbursable out of pocket expenses">150,000 in aggregate for reimbursable out of pocket expenses. On January 15, 2026, the Company issued to Chardan a formal notice of termination of the M&A Agreement. The termination took effect 45 days from the date of the notice. As of December 31, 2025 and 2024, the Company recorded deferred underwriting commissions of $4,025,000 payable to Chardan only upon completion of its Initial Business Combination. Demand Letter On December 17, 2025, the Company received a letter from counsel to Xtribe P.L.C. (“Xtribe”) asserting claims related to an alleged breach of the terminated business combination agreement between the Company and Xtribe. On December 29, 2025, counsel to the Company responded, denying all allegations. The Company believes the claims are without merit and intends to defend against them vigorously. No legal proceeding has been commenced as of the date of issuance of these financial statements. Management has determined that no accrual is required, as any potential loss is not considered probable and cannot be reasonably estimated.

1500000

15000000

0.20

2300000

100000

0.01

800000

0.01

100000000

200000000

0.05 0.01

150000

4025000 4025000 NOTE 6 – COMMON STOCK SUBJECT TO POSSIBLE REDEMPTION The Company’s Common Stock features certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, Common Stock subject to possible redemption is presented at redemption value as temporary equity, outside of the stockholders’ equity section of the Company’s balance sheet. The following is a reconciliation of the Company’s Common Stock subject to possible redemption as of December 31, 2025 and 2024. SCHEDULE OF COMMON STOCK SUBJECT TO POSSIBLE REDEMPTION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Common Shares Subject to Possible Redemption</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 80%; text-align: justify">Balance, December 31, 2023</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify">$</td><td id="xdx_98F_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iS_c20240101__20241231_zgvKLCwvqXG9" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Balance, December 31, 2023">12,453,412</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: justify">Deposits to Trust Account</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td id="xdx_98A_ecustom--DepositsToTrustAccount_c20240101__20241231_zVA45As5dVV7" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Deposits to Trust Account">485,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: justify">Remeasurement of common stock subject to possible redemption</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td id="xdx_982_ecustom--TemporaryEquityRemeasurementValueAdjustmentSubjectToPossibleRedemption_c20240101__20241231_zEYxOflBeQi5" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Remeasurement of common stock subject to possible redemption">415,047</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: justify">Taxes withdrawn from Trust Account</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td id="xdx_987_ecustom--StockIssuedDuringPeriodValueTaxesWithdrawnFromTrustAccount_iN_di_c20240101__20241231_zGME3XHJNTSf" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Taxes withdrawn from Trust Account">(40,050</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: justify">Amounts owed to Trust Account in connection with over withdrawal</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td id="xdx_982_ecustom--AmountOwedToTrustAccountInConnectionWithOverWithdrawal_c20240101__20241231_z22c85MSMjta" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Amount owed to Trust Account in connection with over withdrawal">97,434</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: justify; padding-bottom: 1pt">Redemption of common stock</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td id="xdx_988_ecustom--RedemptionOfCommonStock_iN_di_c20240101__20241231_zM7ak2yRec2d" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Redemption of common stock">(10,168,702</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Balance, December 31, 2024</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td id="xdx_98A_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iS_c20250101__20251231_z6eGn3SpXwJ2" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Balance, December 31, 2024">3,242,141</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: justify">Deposits to Trust Account</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td id="xdx_98D_ecustom--DepositsToTrustAccount_c20250101__20251231_z6caiNtQIX68" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Deposits to Trust Account">360,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: justify">Redemption of common stock</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td id="xdx_981_ecustom--RedemptionOfCommonStock_iN_di_c20250101__20251231_zuF4Q5c7YBYd" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Redemption of common stock">(517,850</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: justify">Remeasurement of common stock subject to possible redemption</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td id="xdx_98B_ecustom--TemporaryEquityRemeasurementValueAdjustmentSubjectToPossibleRedemption_c20250101__20251231_zD4AIa9fDHJj" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Remeasurement of common stock subject to possible redemption">100,355</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt">Balance, December 31, 2025</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: justify">$</td><td id="xdx_98A_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iE_c20250101__20251231_zwhSmETnXrY4" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Balance, September 30, 2025">3,184,646</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: justify"> </td></tr> </table>

The following is a reconciliation of the Company’s Common Stock subject to possible redemption as of December 31, 2025 and 2024. SCHEDULE OF COMMON STOCK SUBJECT TO POSSIBLE REDEMPTION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Common Shares Subject to Possible Redemption</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 80%; text-align: justify">Balance, December 31, 2023</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify">$</td><td id="xdx_98F_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iS_c20240101__20241231_zgvKLCwvqXG9" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Balance, December 31, 2023">12,453,412</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: justify">Deposits to Trust Account</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td id="xdx_98A_ecustom--DepositsToTrustAccount_c20240101__20241231_zVA45As5dVV7" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Deposits to Trust Account">485,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: justify">Remeasurement of common stock subject to possible redemption</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td id="xdx_982_ecustom--TemporaryEquityRemeasurementValueAdjustmentSubjectToPossibleRedemption_c20240101__20241231_zEYxOflBeQi5" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Remeasurement of common stock subject to possible redemption">415,047</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: justify">Taxes withdrawn from Trust Account</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td id="xdx_987_ecustom--StockIssuedDuringPeriodValueTaxesWithdrawnFromTrustAccount_iN_di_c20240101__20241231_zGME3XHJNTSf" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Taxes withdrawn from Trust Account">(40,050</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: justify">Amounts owed to Trust Account in connection with over withdrawal</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td id="xdx_982_ecustom--AmountOwedToTrustAccountInConnectionWithOverWithdrawal_c20240101__20241231_z22c85MSMjta" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Amount owed to Trust Account in connection with over withdrawal">97,434</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: justify; padding-bottom: 1pt">Redemption of common stock</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td id="xdx_988_ecustom--RedemptionOfCommonStock_iN_di_c20240101__20241231_zM7ak2yRec2d" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Redemption of common stock">(10,168,702</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Balance, December 31, 2024</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td id="xdx_98A_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iS_c20250101__20251231_z6eGn3SpXwJ2" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Balance, December 31, 2024">3,242,141</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: justify">Deposits to Trust Account</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td id="xdx_98D_ecustom--DepositsToTrustAccount_c20250101__20251231_z6caiNtQIX68" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Deposits to Trust Account">360,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: justify">Redemption of common stock</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td id="xdx_981_ecustom--RedemptionOfCommonStock_iN_di_c20250101__20251231_zuF4Q5c7YBYd" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Redemption of common stock">(517,850</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: justify">Remeasurement of common stock subject to possible redemption</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td id="xdx_98B_ecustom--TemporaryEquityRemeasurementValueAdjustmentSubjectToPossibleRedemption_c20250101__20251231_zD4AIa9fDHJj" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Remeasurement of common stock subject to possible redemption">100,355</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt">Balance, December 31, 2025</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: justify">$</td><td id="xdx_98A_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iE_c20250101__20251231_zwhSmETnXrY4" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Balance, September 30, 2025">3,184,646</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: justify"> </td></tr> </table>

12453412

485000 415047 40050 97434 10168702

3242141

360000 517850 100355

3184646

NOTE 7 – STOCKHOLDERS’ DEFICIT Common Stock The Company’s Certificate of Incorporation authorizes the issuance of 100,000,000 shares of Common Stock, par value $0.0001, and 1,000,000 shares of undesignated preferred stock, par value $0.0001. In March 2021, the Company issued 2,875,000 Founder Shares at a price of approximately $0.01 per share for total cash of $25,000. There are no shares of preferred stock outstanding as of December 31, 2025 and 2024. Rights The registration statement pursuant to which the Company registered its securities offered in the Initial Public Offering was declared effective on September 14, 2021. On September 17, 2021, the Company consummated its Initial Public Offering of 10,000,000 Units. Each Unit consists of one share of Common Stock of the Company, $0.0001 par value per share, one redeemable warrant, with each Public Warrant entitling the holder thereof to purchase one-half (1/2) of one share of Common Stock at an exercise price of $11.50 per whole share, subject to adjustment, and one Right, with each Right entitling the holder thereof to receive one-fifteenth (1/15) of one share of Common Stock upon the consummation by the Company of an Initial Business Combination. Each Right may be traded separately. If the Company is unable to complete an Initial Business Combination within the required time period and the Company liquidates the funds held in the Trust Account, holders of Rights will not receive any such funds for their Rights, and the Rights will expire worthless. Public Warrants Each redeemable warrant entitles the registered holder to purchase one half of one share of Common Stock at a price of $11.50 per full share, subject to adjustment as discussed below, at any time commencing on the later of the completion of an Initial Business Combination and 12 months from the closing of the Initial Public Offering. No warrants will be exercisable for cash unless the Company has an effective and current registration statement covering the shares of Common Stock issuable upon exercise of the warrants and a current prospectus relating to such shares of Common Stock. Notwithstanding the foregoing, if a registration statement covering the shares of Common Stock issuable upon exercise of the warrants is not effective within 90 days from the consummation of the Initial Business Combination, warrant holders may, until such time as there is an effective registration statement and during any period when we shall have failed to maintain an effective registration statement, exercise warrants on a cashless basis. The warrants will expire five years from the consummation of an Initial Business Combination. The Company may call the outstanding warrants for redemption (excluding the Private Placement Warrants and warrants that may be issued upon conversion of working capital loans), in whole and not in part, at a price of $0.01 per warrant: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">at any time while the warrants are exercisable;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">upon not less than 30 days’ prior written notice of redemption to each warrant holder;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">if, and only if, the reported last sale price of the shares of Common Stock equals or exceeds $16.50 per share (as adjusted for stock splits, stock dividends, reorganizations and recapitalizations), for any 20 trading days within a 30-day trading period ending on the third business day prior to the notice of redemption to warrant holders (the “Force-Call Provision”), and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">if, and only if, there is a current registration statement in effect with respect to the shares of Common Stock underlying such warrants at the time of redemption and for the entire 30-day trading period referred to above and continuing each day thereafter until the date of redemption.</td></tr> </table> The right to exercise will be forfeited unless the warrants are exercised prior to the date specified in the notice of redemption. On and after the redemption date, a record holder of a warrant will have no further rights except to receive the redemption price for such holder’s warrant upon surrender of such warrant. The redemption criteria for our warrants have been established at a price which is intended to provide warrant holders a reasonable premium to the initial exercise price and provide a sufficient differential between the then-prevailing share price and the warrant exercise price so that if the share price declines as a result of our redemption call, the redemption will not cause the share price to drop below the exercise price of the warrants. If the Company calls the warrants for redemption as described above, management of the Company will have the option to require all holders that wish to exercise warrants to do so on a “cashless basis.” In addition, if (x) the Company issues additional shares of Common Stock or equity-linked securities for capital raising purposes in connection with the closing of the Initial Business Combination at an issue price or effective issue price of less than $9.50 per share of Common Stock (with such issue price or effective issue price to be determined in good faith by the Company’s board of directors), (y) the aggregate gross proceeds from such issuances represent more than 60% of the total equity proceeds, and interest thereon, available for funding the Initial Business Combination (net of redemptions), and (z) the volume weighted average trading price of the Common Stock during the 20 trading day period starting on the trading day prior to the day on which the Company consummates the Initial Business Combination (such price, the “Market Value”) is below $9.50 per share, the Warrant Price shall be adjusted (to the nearest cent) to be equal to 115% of the Market Value, and the last sales price of the Common Stock that triggers the Company’s right to redeem the Warrants pursuant to Section 6.1 below shall be adjusted (to the nearest cent) to be equal to 165% of the Market Value. The Private Placement Warrants, as well as any warrants the Company issues to the Sponsor, officers, directors, initial stockholders or their affiliates in payment of working capital loans made to the Company, will be identical to the warrants underlying the Units being offered in the Initial Public Offering.

100000000

0.0001

1000000

0.0001

2875000

0.01

25000

10000000

0.0001

11.50

0.01

16.50

Company issues additional shares of Common Stock or equity-linked securities for capital raising purposes in connection with the closing of the Initial Business Combination at an issue price or effective issue price of less than $9.50 per share of Common Stock (with such issue price or effective issue price to be determined in good faith by the Company’s board of directors), (y) the aggregate gross proceeds from such issuances represent more than 60% of the total equity proceeds, and interest thereon, available for funding the Initial Business Combination (net of redemptions), and (z) the volume weighted average trading price of the Common Stock during the 20 trading day period starting on the trading day prior to the day on which the Company consummates the Initial Business Combination (such price, the “Market Value”) is below $9.50 per share, the Warrant Price shall be adjusted (to the nearest cent) to be equal to 115% of the Market Value, and the last sales price of the Common Stock that triggers the Company’s right to redeem the Warrants pursuant to Section 6.1 below shall be adjusted (to the nearest cent) to be equal to 165% of the Market Value.

9.50

NOTE 8 – INCOME TAXES The income tax provision for the years ended December 31, 2025 and 2024 was as follows: SCHEDULE OF INCOME TAX <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20250101__20251231_z8MUBlRXwy72" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20240101__20241231_z3nNEiPKO1ei" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Current:</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr id="xdx_406_eus-gaap--CurrentFederalTaxExpenseBenefit_maCITEBzZyL_zPGFS6oNKfV3" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: justify; padding-left: 10pt">U.S. federal</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">12,500</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">79,500</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td></tr> <tr id="xdx_40E_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_maCITEBzZyL_zjLwKk1hBHd6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 10pt">State and local</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">500</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">500</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify"> </td></tr> <tr id="xdx_405_eus-gaap--CurrentIncomeTaxExpenseBenefit_iT_mtCITEBzZyL_maITEBz6ie_zIqQZEYotT35" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Current total </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">13,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">80,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Deferred:</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr id="xdx_409_eus-gaap--DeferredFederalIncomeTaxExpenseBenefit_maDITEBzqF1_zcOneoLIRQ0a" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 10pt">U.S. federal</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(214,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(209,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">)</td></tr> <tr id="xdx_400_eus-gaap--DeferredStateAndLocalIncomeTaxExpenseBenefit_maDITEBzqF1_zFhwNNqbOTL1" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify; padding-left: 10pt">State and local</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(7,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify">)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify"> </td></tr> <tr id="xdx_40D_eus-gaap--DeferredIncomeTaxExpenseBenefit_iT_mtDITEBzqF1_maITEBz6ie_zS5Pv3zIuHp1" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Deferred total </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(221,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(209,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">)</td></tr> <tr id="xdx_407_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maITEBz6ie_z5ZcQC58onF3" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Change in valuation allowance</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">221,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">209,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr id="xdx_40B_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBz6ie_ze1QqsfTT5F6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: justify; padding-left: 10pt">Provision for income taxes</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: justify">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">13,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: justify">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">80,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: justify"> </td></tr> </table> A reconciliation of the federal income tax rates to the Company’s effective tax rates for the years ended December 31, 2025 and 2024 consist of the following: SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">%</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td colspan="2" id="xdx_49F_20250101__20251231_zqJfP8twgAqc" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">%</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td colspan="2" id="xdx_49D_20240101__20241231_ziwcDRVEwL7a" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">%</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">%</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td></tr> <tr id="xdx_409_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_iN_di_maITEBzzor_ziyd6x2HjpU6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 36%; text-align: justify">U.S. federal statutory rate</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td><td id="xdx_984_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_maITEBPzB5N_c20250101__20251231_zJbsEQ1pwuqa" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right" title="U.S. federal statutory rate, percentage">21</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify">%</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">294,355</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td><td id="xdx_98F_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20240101__20241231_z6fsmrrH7RN9" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right" title="U.S. federal statutory rate, percentage">21</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify">%</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">451,910</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Effects of:</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr id="xdx_405_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_iN_di_maITEBzzor_zxaspthIjVO9" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: justify">State taxes, net of federal benefit</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td id="xdx_98A_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pid_dp_uPure_maITEBPzB5N_c20250101__20251231_zHls5EvhNxCc" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="State taxes, net of federal benefit, percentage">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td id="xdx_98A_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pid_dp_uPure_c20240101__20241231_zFGS5tZVjptk" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="State taxes, net of federal benefit, percentage">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr id="xdx_409_eus-gaap--IncomeTaxReconciliationChangeInEnactedTaxRate_iN_di_maITEBzzor_zMXBcFIFpACk" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: justify">Change in state rate</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td id="xdx_982_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate_pid_dp_uPure_maITEBPzB5N_c20250101__20251231_zsJTH8n1qoN9" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Change in state rate, percentage">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td id="xdx_98C_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate_pid_dp_uPure_c20240101__20241231_zX0x1s2yG36a" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Change in state rate, percentage">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr id="xdx_401_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseOther_iN_di_maITEBzzor_zHxHwKQ4R8Xg" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left">Change in non-deductible merger expenses</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td id="xdx_985_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther_pid_dp_uPure_maITEBPzB5N_c20250101__20251231_zXZfEXUskjwb" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Change in non-deductible merger expenses, percentage">-6</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">%</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(86,355</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td id="xdx_98D_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther_pid_dp_uPure_c20240101__20241231_zESibq1OuxWa" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Change in non-deductible merger expenses, percentage">-15</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">%</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(322,909</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">)</td></tr> <tr id="xdx_407_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_iN_di_maITEBzzor_zGjZtCqA6w8g" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: justify; padding-bottom: 1pt">Change in valuation allowance</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td id="xdx_984_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_uPure_maITEBPzB5N_c20250101__20251231_zFKlbw0fYo7b" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Change in valuation allowance, percentage">-16</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify">%</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(221,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify">)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td id="xdx_989_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_uPure_c20240101__20241231_zjlzSLPaUdLc" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Change in valuation allowance, percentage">-10</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify">%</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(209,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify">)</td></tr> <tr id="xdx_40D_eus-gaap--IncomeTaxExpenseBenefit_iNT_di_mtITEBzzor_z5gLPwSGeycf" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt">Effective Rate</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td id="xdx_983_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iT_pid_dp_uPure_mtITEBPzB5N_c20250101__20251231_zhiX5V36VVdl" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Effective Rate, percentage">-1</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: justify">%</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: justify">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(13,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: justify">)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td id="xdx_98C_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iT_pid_dp_uPure_c20240101__20241231_zUWz7WuqK8gc" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Effective Rate, percentage">-4</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: justify">%</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: justify">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(80,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: justify">)</td></tr> </table> Significant components of the Company’s deferred tax assets as of December 31, 2025 and 2024 are summarized below. SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20251231_zya53dr6eW96" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20241231_zM55SHxBMgB8" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Deferred tax asset:</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr id="xdx_409_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_maDTAGzYo8_zF6HPdY3uo7j" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: justify">Net operating losses</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsTaxDeferredExpense_iI_maDTAGzYo8_zuqDwssm6rM5" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; width: 60%; text-align: justify; padding-bottom: 1pt">Organization costs/startup costs</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">1,063,000</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">842,000</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: justify"> </td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxAssetsGross_iTI_mtDTAGzYo8_maDTANzLno_zzdrrGhXhqJ3" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: justify; padding-bottom: 1pt">Total deferred tax asset</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,063,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">842,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify"> </td></tr> <tr id="xdx_404_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTANzLno_zE691sl8Rytj" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: justify; padding-bottom: 1pt">Less valuation allowance</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(1,063,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify">)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(842,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify">)</td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxAssetsNet_iTI_mtDTANzLno_zlM8XmCWIvS3" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt">Net deferred income tax liability</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: justify">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: justify">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: justify"> </td></tr> </table> The Company recognizes deferred tax assets to the extent that it believes that these assets are more likely than not to be realized. In making such a determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. The Company assessed the need for a valuation allowance of $1,063,000 and $842,000 as of December 31, 2025 and 2024. To that extent, a full valuation allowance was recorded as the Company determined it is more likely than not the deferred tax assets will not be realized. Our net deferred tax asset and valuation allowance increased by $221,000 and $209,000 for the years ended December 31, 2025 and 2024, respectively. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. The Company has evaluated its income tax positions and has determined that it does not have any uncertain tax positions. The Company will recognize interest and penalties related to any uncertain tax positions through its income tax expense. The Company files income tax returns in the U.S. and Massachusetts jurisdictions and is subject to examination by the various taxing authorities.

The income tax provision for the years ended December 31, 2025 and 2024 was as follows: SCHEDULE OF INCOME TAX <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20250101__20251231_z8MUBlRXwy72" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20240101__20241231_z3nNEiPKO1ei" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Current:</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr id="xdx_406_eus-gaap--CurrentFederalTaxExpenseBenefit_maCITEBzZyL_zPGFS6oNKfV3" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: justify; padding-left: 10pt">U.S. federal</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">12,500</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">79,500</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td></tr> <tr id="xdx_40E_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_maCITEBzZyL_zjLwKk1hBHd6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 10pt">State and local</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">500</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">500</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify"> </td></tr> <tr id="xdx_405_eus-gaap--CurrentIncomeTaxExpenseBenefit_iT_mtCITEBzZyL_maITEBz6ie_zIqQZEYotT35" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Current total </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">13,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">80,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Deferred:</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr id="xdx_409_eus-gaap--DeferredFederalIncomeTaxExpenseBenefit_maDITEBzqF1_zcOneoLIRQ0a" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 10pt">U.S. federal</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(214,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(209,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">)</td></tr> <tr id="xdx_400_eus-gaap--DeferredStateAndLocalIncomeTaxExpenseBenefit_maDITEBzqF1_zFhwNNqbOTL1" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify; padding-left: 10pt">State and local</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(7,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify">)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify"> </td></tr> <tr id="xdx_40D_eus-gaap--DeferredIncomeTaxExpenseBenefit_iT_mtDITEBzqF1_maITEBz6ie_zS5Pv3zIuHp1" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Deferred total </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(221,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(209,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">)</td></tr> <tr id="xdx_407_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maITEBz6ie_z5ZcQC58onF3" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Change in valuation allowance</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">221,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">209,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr id="xdx_40B_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBz6ie_ze1QqsfTT5F6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: justify; padding-left: 10pt">Provision for income taxes</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: justify">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">13,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: justify">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">80,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: justify"> </td></tr> </table>

12500

79500

500

13000

80000

-214000

-209000

-7000

-221000

-209000

221000

209000

13000

80000

A reconciliation of the federal income tax rates to the Company’s effective tax rates for the years ended December 31, 2025 and 2024 consist of the following: SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">%</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td colspan="2" id="xdx_49F_20250101__20251231_zqJfP8twgAqc" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">%</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td colspan="2" id="xdx_49D_20240101__20241231_ziwcDRVEwL7a" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">%</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">%</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td></tr> <tr id="xdx_409_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_iN_di_maITEBzzor_ziyd6x2HjpU6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 36%; text-align: justify">U.S. federal statutory rate</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td><td id="xdx_984_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_maITEBPzB5N_c20250101__20251231_zJbsEQ1pwuqa" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right" title="U.S. federal statutory rate, percentage">21</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify">%</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">294,355</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td><td id="xdx_98F_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20240101__20241231_z6fsmrrH7RN9" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right" title="U.S. federal statutory rate, percentage">21</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify">%</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">451,910</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Effects of:</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr id="xdx_405_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_iN_di_maITEBzzor_zxaspthIjVO9" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: justify">State taxes, net of federal benefit</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td id="xdx_98A_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pid_dp_uPure_maITEBPzB5N_c20250101__20251231_zHls5EvhNxCc" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="State taxes, net of federal benefit, percentage">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td id="xdx_98A_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pid_dp_uPure_c20240101__20241231_zFGS5tZVjptk" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="State taxes, net of federal benefit, percentage">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr id="xdx_409_eus-gaap--IncomeTaxReconciliationChangeInEnactedTaxRate_iN_di_maITEBzzor_zMXBcFIFpACk" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: justify">Change in state rate</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td id="xdx_982_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate_pid_dp_uPure_maITEBPzB5N_c20250101__20251231_zsJTH8n1qoN9" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Change in state rate, percentage">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td id="xdx_98C_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate_pid_dp_uPure_c20240101__20241231_zX0x1s2yG36a" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Change in state rate, percentage">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr id="xdx_401_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseOther_iN_di_maITEBzzor_zHxHwKQ4R8Xg" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left">Change in non-deductible merger expenses</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td id="xdx_985_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther_pid_dp_uPure_maITEBPzB5N_c20250101__20251231_zXZfEXUskjwb" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Change in non-deductible merger expenses, percentage">-6</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">%</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(86,355</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td id="xdx_98D_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther_pid_dp_uPure_c20240101__20241231_zESibq1OuxWa" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Change in non-deductible merger expenses, percentage">-15</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">%</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(322,909</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">)</td></tr> <tr id="xdx_407_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_iN_di_maITEBzzor_zGjZtCqA6w8g" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: justify; padding-bottom: 1pt">Change in valuation allowance</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td id="xdx_984_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_uPure_maITEBPzB5N_c20250101__20251231_zFKlbw0fYo7b" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Change in valuation allowance, percentage">-16</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify">%</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(221,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify">)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td id="xdx_989_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_uPure_c20240101__20241231_zjlzSLPaUdLc" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Change in valuation allowance, percentage">-10</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify">%</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(209,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify">)</td></tr> <tr id="xdx_40D_eus-gaap--IncomeTaxExpenseBenefit_iNT_di_mtITEBzzor_z5gLPwSGeycf" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt">Effective Rate</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td id="xdx_983_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iT_pid_dp_uPure_mtITEBPzB5N_c20250101__20251231_zhiX5V36VVdl" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Effective Rate, percentage">-1</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: justify">%</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: justify">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(13,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: justify">)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td id="xdx_98C_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iT_pid_dp_uPure_c20240101__20241231_zUWz7WuqK8gc" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Effective Rate, percentage">-4</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: justify">%</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: justify">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(80,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: justify">)</td></tr> </table>

0.21

-294355

0.21

-451910

-0.06

86355

-0.15

322909

-0.16

221000

-0.10

209000

-0.01

13000

-0.04

80000

Significant components of the Company’s deferred tax assets as of December 31, 2025 and 2024 are summarized below. SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20251231_zya53dr6eW96" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20241231_zM55SHxBMgB8" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Deferred tax asset:</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr id="xdx_409_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_maDTAGzYo8_zF6HPdY3uo7j" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: justify">Net operating losses</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsTaxDeferredExpense_iI_maDTAGzYo8_zuqDwssm6rM5" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; width: 60%; text-align: justify; padding-bottom: 1pt">Organization costs/startup costs</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">1,063,000</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">842,000</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: justify"> </td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxAssetsGross_iTI_mtDTAGzYo8_maDTANzLno_zzdrrGhXhqJ3" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: justify; padding-bottom: 1pt">Total deferred tax asset</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,063,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">842,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify"> </td></tr> <tr id="xdx_404_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTANzLno_zE691sl8Rytj" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: justify; padding-bottom: 1pt">Less valuation allowance</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(1,063,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify">)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(842,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify">)</td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxAssetsNet_iTI_mtDTANzLno_zlM8XmCWIvS3" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt">Net deferred income tax liability</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: justify">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: justify">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: justify"> </td></tr> </table>

1063000

842000

1063000

842000

1063000

842000

1063000

842000

221000

209000

NOTE 9 – SUBSEQUENT EVENTS Management evaluated subsequent events and transactions that occurred after the balance sheet date, up to the date that the financial statements were issued. Based upon this review, other than as set forth below, management did not identify any subsequent events that would have required adjustment or disclosure in the financial statements. January Extension On January 10, 2026, the Company effected the fifth drawdown of $<span id="xdx_90B_eus-gaap--DebtInstrumentFaceAmount_iI_c20260110__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zo4uCDuhlGjc" title="Promissory note drawdowns">30,000 under the Promissory Note and caused the Sponsor to deposit such sum into the Trust Account in connection with the extension of the Termination Date from January 17, 2026 to February 17, 2026. Such amounts will be distributed either to: (i) all of the holders of shares of the Company’s common stock, par value $<span id="xdx_909_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20260110__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_zWgMbyMBNshe" title="Common Stock, Par Value">0.0001 per share, issued as part of the units sold in the IPO (“Public Shares”) upon the Company’s liquidation, or (ii) holders of Public Shares who elect to have their shares redeemed in connection with the consummation of a Business Combination. February Extension On February 10, 2026, the Company effected the sixth drawdown of $<span id="xdx_907_eus-gaap--DebtInstrumentFaceAmount_iI_c20260210__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zErRJZUuVHtf" title="Promissory note drawdowns">30,000 under the Promissory Note and caused the Sponsor to deposit such sum into the Trust Account in connection with the extension of the Termination Date from February 17, 2026 to March 17, 2026. Such amounts will be distributed either to: (i) all of the holders of shares of the Company’s common stock, par value $<span id="xdx_904_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20260210__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_zGIWCMwkUvH9" title="Common Stock, Par Value">0.0001 per share, issued as part of the units sold in the IPO (“Public Shares”) upon the Company’s liquidation, or (ii) holders of Public Shares who elect to have their shares redeemed in connection with the consummation of a Business Combination. March Shareholder Meeting On March 13, 2026, the Company held a special meeting of stockholders, at which the stockholders approved, among other things, an amendment to the Company’s Certificate of Incorporation (the “March 2026 Extension Amendment”) to extend the Termination Date from March 17, 2026 to September 17, 2026, and to allow the Company, without another stockholder vote, to elect to extend the Termination Date on a monthly basis for up to five times by an additional one month each time after April 17, 2026, by resolution of the Company’s board of directors, if requested by the Sponsor, and upon five days’ advance notice prior to the applicable Termination Date, until September 17, 2026, or a total of up to six months after March 17, 2026, unless the closing of the Company’s Initial Business Combination shall have occurred prior thereto, by causing $<span id="xdx_901_eus-gaap--Deposits_iI_c20260313__srt--RestatementAxis__custom--MarchTwoThousandAndTwentySixExtensionAmendmentMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zE8AoccZzb53" title="Deposit amount">30,000 to be deposited into the Trust Account for each such extension. Following the approval of the March 2026 Extension Amendment on March 13, 2026, on Marcy 13, 2026, the Company issued an unsecured promissory note in the principal amount of $<span id="xdx_902_eus-gaap--DebtInstrumentFaceAmount_iI_c20260313__srt--RestatementAxis__custom--MarchTwoThousandAndTwentySixExtensionAmendmentMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zLjy9tSYT1U2" title="Principal amount">180,000 (the “Eighth Extension Note”) to the Sponsor, pursuant to which the Sponsor agreed to loan to the Company up to $<span id="xdx_90D_eus-gaap--SecuredDebt_iI_c20260313__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember__srt--RestatementAxis__custom--MarchTwoThousandAndTwentySixExtensionAmendmentMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zyloI77zcv3k" title="Loan amount">180,000 in connection with the termination date by which the Company must consummate an initial business combination. The Note does not bear interest and matures upon the earlier of (a) the closing of a Business Combination and (b) the Company’s liquidation. In the event that the Company does not consummate a Business Combination, the Note will be repaid only from amounts remaining outside of the Trust Account, if any. In connection with the vote to approve the March 2026 Extension Amendment, the holders of <span id="xdx_90F_eus-gaap--StockRedeemedOrCalledDuringPeriodShares_pid_c20260313__20260313__srt--RestatementAxis__custom--MarchTwoThousandAndTwentySixExtensionAmendmentMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zKaOUeFzpq64">14,086 Public Shares properly exercised their right to redeem their shares (and did not withdraw their redemption) for cash at a redemption price of approximately $<span id="xdx_900_eus-gaap--TemporaryEquityRedemptionPricePerShare_iI_pid_c20260313__srt--RestatementAxis__custom--MarchTwoThousandAndTwentySixExtensionAmendmentMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z0yg2wckVC0k">13.65 per share, for an aggregate redemption amount of approximately $<span id="xdx_908_eus-gaap--StockRedeemedOrCalledDuringPeriodValue_pid_c20260313__20260313__srt--RestatementAxis__custom--MarchTwoThousandAndTwentySixExtensionAmendmentMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zVPwP1o6XlAe">192,276.

30000

0.0001

30000

0.0001

30000

180000

14086

13.65

192276