Note 2 - Summary of Significant Accounting Policies (Tables) - Archimedes Tech SPAC Partners II Co

12 Months Ended

Dec. 31, 2025

Notes Tables

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

For the Period from

June 7,

2024 (Inception)

For the Year Ended

Through

December 31,

December 31,

 

2025

 

2024

Non-

Non-

 

Redeemable

 

Redeemable

 

Redeemable

 

Redeemable

Basic net income (loss) per share:

Numerator:

Allocation of net income (loss)

$

6,071,015

$

1,915,723

$

—

$

(78,700)

Denominator:

Basic weighted-average shares outstanding

20,290,411

6,402,685

—

5,000,000

Basic net income (loss) per ordinary share

$

0.30

$

0.30

$

—

$

(0.02)

For the Period from

June 7,

2024 (Inception)

For the Year Ended

Through

December 31,

December 31,

2025

2024

Non-

Non-

 

Redeemable

 

Redeemable

 

Redeemable

 

Redeemable

Diluted net income (loss) per share:

Numerator:

Allocation of net income (loss)

$

6,051,450

$

1,935,288

$

—

$

(78,700)

Denominator:

Diluted weighted-average shares outstanding

20,290,411

6,488,986

—

5,000,000

Diluted net income (loss) per ordinary share

$

0.30

$

0.30

$

—

$

(0.02)

Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]


		February 12,
		2025
Implied ordinary share price		$	9.93
Exercise price		$	11.50
Simulation term (years)			6.5
Risk-free rate (continuous)			4.49	%
Selected volatility			3.0	%
Calculated value per warrant		$	0.15
Probability of de-SPAC and market adjustment			11.0	%

Temporary Equity [Table Text Block]


Gross proceeds		$	230,000,000
Less:
Proceeds allocated to Public Warrants			(1,725,000)
Ordinary shares issuance costs			(13,058,326)
Plus:
Accretion of carrying value to redemption value			24,644,295
Ordinary shares subject to possible redemption, December 31, 2025		$	239,860,969

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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