v3.26.1
TAXES (Tables)
7 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
SCHEDULE OF NET DEFERRED TAX ASSETS

The Company’s net deferred tax assets are as follows:

 

   As of
December 31,
 
   2025 
Deferred tax assets:     
Start up costs  $51,413 
Total deferred tax assets   51,413 
      
Valuation allowance   (51,413)
      
Deferred tax asset  $ 
SCHEDULE OF INCOME TAX PROVISION

The income tax provision for the period ended December 31, 2025 consists of the following:

 

   For The Period From May 28, 2025 (inception) through December 31, 2025 
Federal     
Current  $192,677 
Deferred   (51,413)
State and local     
Current   39,865 
Deferred   - 
Change in valuation allowance   51,413 
Income tax provision  $232,542 
SCHEDULE OF RECONCILIATION OF FEDERAL INCOME TAX RATE TO EFFECTIVE TAX RATE

A reconciliation of the federal income tax rate to the Company’s effective tax rate is as follows:

 

   For The Period From May 28, 2025 (inception) through December 31, 2025 
U.S. federal statutory rate   21.0%
State tax, net of federal tax benefit   4.4%
Non-deductible costs   -%
Valuation allowance   7.2%
Income tax provision   32.6%