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

The net (loss) income per share presented in the unaudited consolidated statements of operations is based on the following:

 

  

For the

Three Months Ended

March 31, 2026

  

For the

Three Months Ended

March 31, 2025

 
Net loss  $(165,798)  $(200,767)
Remeasurement to redemption value – interest income earned   (6,815)   (23,045)
Remeasurement to redemption value – extension fee   (105,000)   (105,000)
Net loss including accretion of temporary equity to redemption value  $(277,613)  $(328,812)
Schedule of Net Income (Loss) Per Share

 

   Non-redeemable
shares
   Redeemable shares   Non-redeemable
shares
   Redeemable shares 
  

Three Months Ended of

March 31, 2026

  

Three Months Ended of

March 31, 2025

 
   Non-redeemable
shares
   Redeemable shares   Non-redeemable
shares
   Redeemable shares 
Basic and diluted net income (loss) per share:                    
Numerators:                    
Allocation of net losses  $(275,724)  $(1,889)  $(326,503)  $(2,309)
Accretion of temporary equity   -    105,000    -    105,000 
Accretion of temporary equity - interest   -    6,815    -    23,045 
Allocation of net income (loss)  $(275,724)  $109,926   $(326,503)  $125,736 
                     
Denominators:                    
Weighted-average shares outstanding   3,205,000    21,962    3,205,000    22,664 
Basic and diluted net income (loss) per share  $(0.09)  $5.01   $(0.10)  $5.55