Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2026

Accounting Policies [Abstract]

Schedule of assets and liabilities that are measured at fair value on a recurring basis


Description		Level			March 31, 2026				December 31, 2025
					(Unaudited)
Assets:
Marketable securities held in Trust Account		1			$	57,929,106			$	57,425,636

Schedule of ordinary shares subject to redemption


Gross proceeds		$	55,950,000
Less:
Proceeds allocated to public rights			(6,461,922	)
Offering costs allocated to redeemable shares			(1,156,981	)
Plus:
Accretion of carrying value to redemption value			4,991,952
Ordinary shares subject to possible redemption as of December 31, 2025		$	53,323,049
Plus:
Accretion of carrying value to redemption value			2,033,969
Ordinary shares subject to possible redemption as of March 31, 2026 (Unaudited)		$	55,357,018

Schedule of unaudited condensed statement of operations and comprehensive income


		For the Three Months Ended March 31,
		2026				2025
		(Unaudited)				(Unaudited)
Net income (loss)		$	371,705			$	(75,157	)
Less: Accretion of redeemable ordinary shares to redemption value			2,033,969				-
Net loss including accretion of redeemable ordinary shares to redemption value			(1,662,264	)			(75,157	)

Earnings (loss) per share presented on the unaudited condensed consolidated statement of operations and comprehensive income (loss) is based on the following:


		For the Three Months Ended March 31,
		2026								2025
		Redeemable Ordinary Share				Non-Redeemable Ordinary Share				Redeemable Ordinary Share				Non-Redeemable Ordinary Share
		(Unaudited)								(Unaudited)
Numerators:
Allocation of net loss		$	(1,273,399	)		$	(388,865	)		$	-			$	(75,157	)
Accretion of redeemable ordinary shares to redemption value			2,033,969				-				-				-
Allocation of net income (loss)		$	760,570			$	(388,865	)		$	-			$	(75,157	)

Denominators:
Weighted-average ordinary shares outstanding			5,595,000				1,708,575				-				1,250,000
Basic and diluted earnings (loss) per share		$	0.14			$	(0.23	)		$	-			$	(0.06	)

Schedule of unaudited condensed statement of operations and comprehensive income


		For the Three Months Ended March 31,
		2026								2025
		Redeemable Ordinary Share				Non-Redeemable Ordinary Share				Redeemable Ordinary Share				Non-Redeemable Ordinary Share
		(Unaudited)								(Unaudited)
Numerators:
Allocation of net loss		$	(1,273,399	)		$	(388,865	)		$	-			$	(75,157	)
Accretion of redeemable ordinary shares to redemption value			2,033,969				-				-				-
Allocation of net income (loss)		$	760,570			$	(388,865	)		$	-			$	(75,157	)

Denominators:
Weighted-average ordinary shares outstanding			5,595,000				1,708,575				-				1,250,000
Basic and diluted earnings (loss) per share		$	0.14			$	(0.23	)		$	-			$	(0.06	)

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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