v3.26.1
Significant Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2025
Significant Accounting Policies [Abstract]  
Schedule of Diluted Income (Loss) Per Share As a result, diluted income (loss) per share is the same as basic income (loss) per share for the period presented.

 

   For The Year Ended   For The Period From
March 27, 2024
(Inception) Through
 
   December 31, 2025   December 31, 2024 
   Redeemable   Non-Redeemable   Redeemable   Non-Redeemable 
   Class A   Class A and
Class B
   Class A   Class A and
Class B
 
   Ordinary   Ordinary   Ordinary   Ordinary 
   Shares   Shares   Shares   Shares 
Basic and diluted net income (loss) per ordinary share:                
Numerators:                
Allocation of net income (loss) $778,887  $396,508  $    -  $(250,846)
Denominators:                    
Basic and diluted weighted average shares outstanding  4,435,714   2,258,088      -   1,887,097(1)(2)
Basic and diluted net income (loss) per ordinary share $0.18  $0.18  $-  $(0.13)

 

(1) Excludes up to 283,064 of the Class B ordinary shares that were subject to surrender by the Sponsor for no consideration depending on the extent to which the underwriters’ over-allotment is exercised (see Note 5). On May 29, 2025, the Company consummated the IPO of 7,475,000 units at $10.00 per unit, which includes the full exercise of the underwriter’s over-allotment option, therefore the 283,064 Class B ordinary shares are no longer subject to forfeiture.

 

(2) Gives retroactive effect to forfeiture of 4,507,258 shares issue to the Sponsor at par value on April 30, 2025. 
Schedule of Quantitative Information Regarding Market Assumptions Used in Valuation of Public Rights The following table presents the quantitative information regarding market assumptions used in the valuation of the public Rights:

 

   May 29,
2025
 
Unit value $10.00 
Share price $9.67 
Conversion ratio  12.5%
Probability of Business Combination  30.0%
Discount of lack of marketability (DLOM)  2.0%
Fair value of each right $0.33 
Schedule of Information about Assets Measured at Fair Value

The following table presents information about the Company’s assets that are measured at fair value on December 31, 2025 and 2024 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value.

 

December 31, 2025  Carrying
Value
   Quoted
Prices in
Active
Markets
(Level 1)
   Significant
Other
Observable
Inputs
(Level 2)
   Significant
Other
Unobservable
Inputs
(Level 3)
 
Assets:                
Investments held in trust account $76,902,330  $76,902,330  $     -  $     - 
Total $76,902,330  $76,902,330  $-  $- 

 

December 31, 2024  Carrying
Value
   Quoted
Prices in
Active
Markets
(Level 1)
   Significant
Other
Observable
Inputs
(Level 2)
   Significant
Other
Unobservable
Inputs
(Level 3)
 
Assets:                
Investments held in trust account $      -  $       -  $        -  $         - 
Total $-  $   $-  $- 
Schedule of Reconciliation of Ordinary Shares Subject to Possible Redemption Reflected in Balance Sheet

As of December 31, 2025, the Class A ordinary shares subject to possible redemption reflected in the balance sheet are reconciled in the following table:

 

Gross Proceeds $74,750,000 
Less:     
Proceeds allocated to Public Rights  (2,441,833)
Class A ordinary shares issuance cost  (3,135,464)
Plus:     
Initial measurement of carrying value to redemption value  5,951,047 
Remeasurement of carrying value to redemption value  1,778,580 
Class A ordinary shares subject to possible redemption, December 31, 2025 $76,902,330