v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Reconciliation of Net Income (Loss) per Common Share (Details) - USD ($)
1 Months Ended 11 Months Ended 12 Months Ended
Jan. 30, 2025
Dec. 31, 2025
Dec. 31, 2025
Dec. 31, 2024
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES        
Net Income (Loss) $ (106) $ 1,427,086 $ 1,426,980 $ (25,850)
Basic        
Total number of ordinary shares - Basic     10,295,800  
Total income allocated by class, Basic     $ 1,426,980  
Less: Accretion allocated based on ownership percentage     (3,617,920)  
Plus: Accretion applicable to the redeemable class, Basic     3,617,920  
Total income (loss) by class     $ 1,426,980  
Diluted        
Total number of ordinary shares - Diluted     11,125,380  
Total income allocated by class, Diluted     $ 1,426,980  
Less: Accretion allocated based on ownership percentage, Diluted     (3,617,920)  
Plus: Accretion applicable to the redeemable class, Diluted     3,617,920  
Total income (loss) by class, Diluted     $ 1,426,980  
Redeemable Shares        
Basic        
Total number of ordinary shares - Basic     8,000,000  
Ownership percentage, Basic     78.00%  
Total income allocated by class, Basic     $ 1,113,127  
Less: Accretion allocated based on ownership percentage     (2,821,978)  
Plus: Accretion applicable to the redeemable class, Basic     3,617,920  
Total income (loss) by class     $ 1,909,069  
Weighted average common shares outstanding basic (in shares)     7,342,466 2,207,842
Basic income (loss) per share (in dollars per share)     $ 0.26 $ (0.01)
Diluted        
Total number of ordinary shares - Diluted     8,800,000  
Ownership percentage, Diluted     79.00%  
Total income allocated by class, Diluted     $ 1,127,398  
Less: Accretion allocated based on ownership percentage, Diluted     (2,858,157)  
Plus: Accretion applicable to the redeemable class, Diluted     3,617,920  
Total income (loss) by class, Diluted     $ 1,887,161  
Weighted average common shares outstanding diluted (in shares)     8,076,712  
Diluted income (loss) per share (in dollars per share)     $ 0.23  
Non-Redeemable Shares        
Basic        
Total number of ordinary shares - Basic     2,295,800  
Ownership percentage, Basic     22.00%  
Total income allocated by class, Basic     $ 313,853  
Less: Accretion allocated based on ownership percentage     (795,942)  
Total income (loss) by class     $ (482,089)  
Weighted average common shares outstanding basic (in shares)     2,301,899  
Basic income (loss) per share (in dollars per share)     $ (0.21)  
Diluted        
Total number of ordinary shares - Diluted     2,325,380  
Ownership percentage, Diluted     21.00%  
Total income allocated by class, Diluted     $ 299,582  
Less: Accretion allocated based on ownership percentage, Diluted     (759,763)  
Total income (loss) by class, Diluted     $ (460,181)  
Weighted average common shares outstanding diluted (in shares)     2,329,047  
Diluted income (loss) per share (in dollars per share)     $ (0.2)