| Schedule of calculation of basic and diluted net income (loss) per share of common stock |
The following table reflects the calculation of basic and diluted net income(loss) per share of common stock (in dollars, except per share amounts): | | | | Net loss from January 1, 2025, to IPO date | | $ | (106) | Net income from IPO date to December 31, 2025 | | | 1,427,086 | Total income from January 1, 2025, to December 31, 2025 | | $ | 1,426,980 |
| | | | | | | | | | | | For the year ended December 31, 2025 | | | Redeemable | | Non- Redeemable | | | | | | Shares | | Shares | | Total | Total number of ordinary shares – Basic | | | 8,000,000 | | | 2,295,800 | | | 10,295,800 | Ownership percentage | | | 78 | % | | 22 | % | | — | Total income allocated by class | | $ | 1,113,127 | | $ | 313,853 | | $ | 1,426,980 | Less: Accretion allocated based on ownership percentage | | | (2,821,978) | | | (795,942) | | | (3,617,920) | Plus: Accretion applicable to the redeemable class | | | 3,617,920 | | | — | | | 3,617,920 | Total income (loss) by class | | $ | 1,909,069 | | $ | (482,089) | | | 1,426,980 | | | | | | | | | | | Weighted average shares | | | 7,342,466 | | | 2,301,899 | | | — | Earnings (loss) per ordinary share - Basic | | $ | 0.26 | | $ | (0.21) | | | — |
| | | | | | | | | | | | For the year ended December 31, 2025 | | | Redeemable | | Non- Redeemable | | | | | | Shares | | Shares | | Total | Total number of ordinary shares – Diluted | | | 8,800,000 | | | 2,325,380 | | | 11,125,380 | Ownership percentage | | | 79 | % | | 21 | % | | — | Total income allocated by class | | $ | 1,127,398 | | $ | 299,582 | | $ | 1,426,980 | Less: Accretion allocated based on ownership percentage | | | (2,858,157) | | | (759,763) | | | (3,617,920) | Plus: Accretion applicable to the redeemable class | | | 3,617,920 | | | — | | | 3,617,920 | Total income (loss) by class | | $ | 1,887,161 | | $ | (460,181) | | | 1,426,980 | | | | | | | | | | | Weighted average shares | | | 8,076,712 | | | 2,329,047 | | | — | Earnings (loss) per ordinary share - Diluted | | $ | 0.23 | | $ | (0.20) | | | — |
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