SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Feb. 28, 2026

Accounting Policies [Abstract]

Schedule of Ordinary Shares Subject to Possible Redemption

As of February 28, 2026, the ordinary shares subject to possible redemption reflected in the balance sheet are reconciled in the following table:

Gross Proceeds		$	100,000,000
Less:
Proceeds allocated to public rights			(127,200	)
Offering costs allocated to ordinary shares subject to possible redemption			(4,646,213	)
Plus:
Accretion of ordinary shares subject to redemption value			4,773,413
Remeasurement of carrying value to redemption value			112,500
Ordinary shares subject to possible redemption, February 28, 2026		$	100,112,500

Schedule of Earnings (Loss) Per Share

Earnings (loss) per share presented in the unaudited condensed statements of operations and comprehensive income and loss is based on the following:

		For the Three Months Ended				For the Six Months Ended
		February 28, 2026				February 28, 2026
		(Unaudited)				(Unaudited)
Net income (loss)		$	42,199			$	(175	)
Less: Accretion of redeemable ordinary shares to redemption value			(112,500	)			(112,500	)
Net loss including accretion of redeemable ordinary shares to redemption value		$	(70,301	)		$	(112,675	)

		For the Three Months Ended
		February 28, 2026
		Redeemable Ordinary Share				Non-Redeemable Ordinary Share
		(Unaudited)
Numerators:
Allocation of net loss		$	(21,889	)		$	(48,412	)
Accretion of redeemable ordinary shares to redemption value			112,500				-
Allocation of net income (loss)		$	90,611			$	(48,412	)
Denominators:
Weighted-average ordinary shares outstanding			1,777,778				3,931,994

Basic and diluted earnings (loss) per share		$	0.05			$	(0.01	)

		For the Six Months Ended
		February 28, 2026
		Redeemable Ordinary Share				Non- Redeemable Ordinary Share
		(Unaudited)
Numerators:
Allocation of net loss		$	(20,897	)		$	(91,778	)
Accretion of redeemable ordinary shares to redemption value			112,500				-
Allocation of net income (loss)			91,603				(91,778	)

Denominators:
Weighted-average ordinary shares outstanding			888,889				3,903,960

Basic and diluted earnings (loss) per share		$	0.10			$	(0.02	)

Tabular disclosure of temporary equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.

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