v3.26.1
Basis of Presentation and Summary of Significant Accounting Policies (Tables)
3 Months Ended
Mar. 31, 2026
Basis of Presentation and Summary of Significant Accounting Policies [Abstract]  
Schedule of Class A Ordinary Shares Subject to Possible Redemption

Accordingly, as of March 31, 2026 and December 31, 2025, Class A ordinary shares subject to possible redemption are presented at redemption value as temporary equity, outside of permanent shareholders’ equity on the Company’s balance sheet in the following table:

 

Gross proceeds from IPO $55,000,000 
Subtract:     
Proceeds allocated to Public Rights  (1,210,000)
Allocation of offering costs related to redeemable shares  (1,484,717)
Add:     
Subsequent measurement of ordinary shares subject to redemption (interest earned in Trust Account)  1,200,264 
Accretion of carrying value of ordinary shares subject to possible redemption to redemption value  1,439,313 
Class A ordinary shares subject to possible redemption – December 31, 2025 $54,944,860 
Add:     
Subsequent measurement of ordinary shares subject to redemption (interest earned in Trust Account)  494,166 
Accretion of carrying value of ordinary shares subject to possible redemption to redemption value  679,232 
Class A ordinary shares subject to possible redemption – March 31, 2026 $56,118,258 
Schedule of Net Income (Loss) Per Share Presented in the Unaudited Condensed Statements of Operations

The net income (loss) per share presented in the unaudited condensed consolidated statements of income is based on the following:

 

   For the three months ended
March 31,
 
   2026   2025 
Net income $359,471  $(40,668)
Subsequent measurement of ordinary shares subject to redemption (interest earned in Trust Account)  (494,166)   
Accretion of carrying value of ordinary shares subject to possible redemption to redemption value  (679,232)   
Net loss including accretion of ordinary shares to redemption value $(813,927) $(40,668)
Schedule of Basic and Diluted Net Loss Per Ordinary Share
   For the three months ended March 31, 
   2026   2025 
   Redeemable
Class A
Ordinary
Shares
   Non-redeemable
Class A
and Class B
Ordinary
Shares
   Redeemable
Class A
Ordinary
Shares
   Non-redeemable
Class A
and Class B
Ordinary
Shares
 
Basic and diluted net income (loss) per ordinary share            
Numerator:                
Allocation of net loss $(604,986) $(208,941) $  $(40,668)
Subsequent measurement of ordinary shares subject to redemption (interest earned in Trust Account)  494,166          
Accretion of carrying value of ordinary shares subject to possible redemption to redemption value  679,232          
Allocation of net income (loss)  568,412   (208,941)     (40,668)
                     
Denominator:                    
Basic and diluted weighted average shares outstanding  5,500,000   1,899,500      1,375,000 
Basic and diluted net income (loss) per ordinary share  $0.10   $(0.11)  $   $(0.03)