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 Ordinary Shares Subject to Redemption As of March 31, 2026, the ordinary shares subject to redemption reflected in the balance sheet are reconciled in the following table:
Gross proceeds   $ 57,500,000  
Less:        
Proceeds allocated to public rights     (2,874,975 )
Proceeds allocated to representative shares     (1,725,000 )
Allocation of offering costs related to redeemable shares     (1,557,894 )
         
Plus:        
Accretion of carrying value to redemption value     821,050  
Ordinary shares subject to possible redemption   $ 52,163,181  
Schedule of Fair Value Assets and Liabilities Measured on Recurring Basis

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 indicates the fair value hierarchy of the valuation techniques the Company utilized to determine such fair value.

 

Description   March 31, 2026     Quoted
Prices In
Active
Markets
(Level 1)
    Significant
Other
Observable Inputs
(Level 2)
    Significant
Other
Unobservable
Inputs
(Level 3)
 
Assets:                                
Cash and marketable securities held in trust   $ 57,806,561     $ 57,806,561     $              -     $        -  
Schedule of Net Income Per Ordinary Share The rights cannot be converted to shares of common stock prior to an initial Business Combination; therefore, they have been classified as anti-dilutive.
    For the Three Months Ended
March 31, 2026
 
    Redeemable Ordinary Share     Non-Redeemable Ordinary Share  
Numerators:            
Allocation of net income   $ 66,228     $ 29,754  
Denominators:                
Weighted-average ordinary shares outstanding     3,641,667       1,664,708  
                 
Basic and diluted net income per share   $ 0.02     $ 0.02