v3.26.1
Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
3 Months Ended 12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Dec. 31, 2026
Cash flows from operating activities:      
Net income $ 575,611 $ 1,018,007 $ 575,611
Adjustments to reconcile net income to net cash used in operating activities:      
Interest earned on cash held in the Trust Account (1,668,676) (1,494,489)  
Changes in operating assets and liabilities:      
Prepaid expenses (58,427) (63,022)  
Prepaid insurance 20,625 (85,938)  
Accounts payable and accrued expenses (148,869) 11,931  
Deferred legal fees 635,000 125,000  
Net cash used in operating activities (644,736) (488,511)  
Cash flows from investing activities:      
Investment of cash into Trust Account (190,000,000)  
Cash withdrawn from Trust Account for working capital purposes 58,708  
Net cash provided by (used in) investing activities 58,708 (190,000,000)  
Cash flows from financing activities:      
Proceeds from sale of Units, net of underwriting discounts paid 186,200,000  
Proceeds from sale of Private Placement Units 6,900,000  
Proceeds from promissory note - related party 33,203  
Repayment of promissory note - related party (109,993)  
Payment of deferred offering costs (75,000) (510,412)  
Net cash provided (used in) by financing activities (75,000) 192,512,798  
Net change in cash and cash equivalents (661,028) 2,024,287  
Cash and cash equivalents, beginning of the period 984,245 20,005 $ 984,245
Cash and cash equivalents, end of the period 323,217 2,044,292  
Noncash investing and financing activities:      
Offering costs included in accrued offering costs 100,000  
Deferred offering costs included in deferred legal fees 150,000  
Deferred underwriting fee payable $ 7,600,000