v3.26.1
Segment Information
12 Months Ended
Dec. 31, 2025
Segment Information [Abstract]  
Segment Information

Note 8 — Segment Information

 

ASC Topic 280, “Segment Reporting,” establishes standards for companies to report in their financial statement information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker, or group, in deciding how to allocate resources and assess performance.

 

The Company’s chief operating decision maker has been identified as the Chief Executive Officer (“CODM”), who reviews the operating results for the Company as a whole to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that the Company only has one operating segment.

 

When evaluating the Company’s performance and making key decisions regarding resource allocation, the CODM reviews several key metrics, which includes formation and operating costs. The following table presents the significant segment expenses of the Company’s single segment.

 

         
       For the
Period From
March 27,
 
   For the
Year Ended
   2024
(Inception)
Through
 
   December 31,
2025
   December 31,
2024
 
         
Formation and operating costs $447,281  $218,941 
Stock compensation expense  155,904   31,905 
Loss from operations  (603,185)  (250,846)
           
Interest and dividend income on investments held in Trust Account  1,778,580   - 
Total other income  1,778,580   - 
           
Net income (loss) $1,175,395  $(250,846)