v3.26.1
Summary of Significant Accounting Policies (Tables)
3 Months Ended
Mar. 31, 2026
Summary of Significant Accounting Policies [Abstract]  
Schedule of Consolidated Financial Statements

The accompanying unaudited condensed consolidated financial statements reflect the activities of the Company and each of the following entities:

 

Name   Background   Ownership
KVAC (Cayman) Limited (“Acquirer”)   A Cayman Islands company
Incorporated on August 28, 2024
  100% owned by the Company
KVAC MS (Cayman) Limited   A Cayman Islands company
Incorporated on July 10, 2024
  100% owned by the Acquirer
Schedule of Fair Value Hierarchy of the Valuation Techniques

The following table presents information about the Company’s assets and liabilities that were measured at fair value on a recurring basis as of March 31, 2026 and December 31, 2025, and indicates the fair value hierarchy of the valuation techniques the Company utilized to determine such fair value.

 

    March 31,     Quoted
Prices In
Active
Markets
    Significant
Other
Observable
Inputs
    Significant
Other
Unobservable
Inputs
 
Description   2026     (Level 1)     (Level 2)     (Level 3)  
Assets:                        
U.S. Treasury Securities held in Trust Account   $ 13,153,709     $ 13,153,709     $     -     $      -  
    December 31,     Quoted
Prices In
Active
Markets
    Significant
Other
Observable
Inputs
    Significant
Other
Unobservable
Inputs
 
Description   2025     (Level 1)     (Level 2)     (Level 3)  
Assets:                        
U.S. Treasury Securities held in Trust Account   $ 57,003,115     $ 57,003,115     $      -     $      -  
Schedule of Unaudited Condensed Consolidated Statements of Income and Comprehensive Income

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
    For the Three Months Ended
March 31, 2025
 
    Redeemable
Ordinary
Share
    Non-
Redeemable
Ordinary
Share
    Redeemable
Ordinary
Share
    Non-
Redeemable
Ordinary
Share
 
Basic and diluted net income (loss) per share:                        
Numerators:                        
Dividend income earned in investments held in Trust Account   $ 324,931     $ -     $ 739,504     $ -  
Total expenses     (97,186 )     (135,658 )     (101,410 )     (69,923 )
Total allocation to redeemable and non-redeemable ordinary shares   $ 227,745     $ (135,658 )   $ 638,094     $ (69,923 )
Denominators:                                
Weighted-average shares outstanding     3,163,724       4,416,075       6,404,652       4,416,075  
Basic and diluted net income (loss) per share   $ 0.07     $ (0.03 )   $ 0.10     $ (0.02 )