v3.26.1
Statements of Cash Flows - USD ($)
9 Months Ended 12 Months Ended
Dec. 31, 2024
Dec. 31, 2025
Cash Flows from Operating Activities:    
Net income (loss) $ (250,846) $ 1,175,395
Adjustments to reconcile net income (loss) to net cash used in operating activities    
Stock compensation expense 31,905 155,904
Interest and dividend earned on investments held in Trust Account (1,778,580)
Changes in operating assets and liabilities:    
Prepaid expenses (26,000) (47,418)
Due to related parties 54,401 54,201
Accounts payable and accrued expenses 67,398 (50,830)
Net Cash Used in Operating Activities (123,142) (491,328)
Cash Flows from Investing Activity:    
Purchase of investments held in trust account (75,123,750)
Net Cash Used in investing Activity (75,123,750)
Cash Flows from Financing Activities:    
Proceeds from public offering 74,750,000
Proceeds from private placement 2,300,000
Proceeds from promissory note - related party 331,927 95,048
Payment of promissory note - related party (350,000)
Proceeds from working capital loan - related party 74,696
Proceeds from issuance of Class B ordinary shares 25,000
Payment of underwriter discount (747,500)
Payment of deferred offering costs (233,782) (489,918)
Net Cash Provided by Financing Activities 123,145 75,632,326
Net Change in Cash 3 17,248
Cash, beginning of period   3
Cash, end of period 3 17,251
Supplemental Disclosure of Noncash Activities:    
Deferred offering costs included in accrued offering costs 35,320
Deferred underwriting commission payable 1,495,000
Capital contribution through repayment of promissory notes 1
Issuance of representative shares 293,020
Conversion of Class B shares to Class A shares 80
Initial measurement of carrying value to redemption value 5,951,047
Remeasurement of carrying value to redemption value 1,778,580
Related parties debt forgiveness 108,602
Conversion of promissory note - related party to working capital loan - related party $ 76,975