v3.26.1
Unaudited Condensed Statements of Cash Flows - USD ($)
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Cash Flows from Operating Activities:    
Net income $ 61,472 $ 149,799
Adjustment to reconcile net income to net cash used in operating activities:    
Stock-based compensation 61,478
Interest earned on demand deposit in Trust Account (287,400) (403,733)
Changes in operating assets and liabilities:    
Due to a related party – administrative expenses 30,000
Prepaid expenses (55,131) (23,726)
Accounts payable and accrued expenses (28,347) 43,655
Net Cash Used in Operating Activities (279,406) (172,527)
Cash Flows from Investing Activities:    
Cash withdrawn from Trust Account to pay public shareholder redemptions 35,832,096
Cash deposit into Trust Account (150,000) (60,000,000)
Net Cash Used in Investing Activities 35,682,096 (60,000,000)
Cash Flows from Financing Activities:    
Proceeds from sale of public units 60,000,000
Payment of public shareholder redemptions (35,832,096)
Proceeds from sale of private placement units 2,342,900
Payment of underwriter commissions (900,000)
Repayment of promissory note - related party (249,712)
Proceeds from due to target 75,000
Payment of offering costs (126,500)
Net Cash (Used in) Provided by Financing Activities (35,757,096) 61,066,688
Net Change in Cash (354,406) 894,161
Cash, Beginning of Year 483,756
Cash, End of Year 129,350 894,161
Supplemental Disclosure of Cash Flow Information:    
Accretion of carrying value to redemption value $ 437,400 $ 3,262,254