v3.26.1
Significant accounting policies (Tables)
3 Months Ended
Mar. 31, 2026
Significant accounting policies  
Schedule of net income (loss) per share

 

 

For the three months ended

March 31, 2026

 

 

For the three months ended

March 31, 2025

 

 

 

 

 

 

 

 

Net (loss) income

 

$(29,122 )

 

$472,592

 

Accretion of carrying value to redemption value

 

 

(435,783 )

 

 

(726,071 )

Net loss including accretion of carrying value of redemption value

 

$(464,905 )

 

$(253,479 )

 

 

For the Three Months Ended

 

 

 

March 31, 2026

 

 

 

 

 

Non-

 

 

 

Redeemable

 

 

Redeemable

 

 

 

Common

 

 

Common

 

 

 

Stock

 

 

Stock

 

Basic and diluted net income (loss) per share:

 

 

 

 

 

 

Numerators:

 

 

 

 

 

 

Allocation of net loss including carrying value to redemption value

 

$(328,583 )

 

$(136,222 )

Net loss attributable to ordinary shares subject to redemption

 

 

12,675

 

 

 

 

 

Accretion of carrying value to redemption value

 

 

435,783

 

 

 

-

 

Allocation of net income (loss)

 

$119,875

 

 

$(136,222 )

 

 

 

 

 

 

 

 

 

Denominators:

 

 

 

 

 

 

 

 

Weighted-average shares outstanding

 

 

1,752,170

 

 

 

2,180,000

 

Basic and diluted net income (loss) per share

 

$0.07

 

 

$(0.06 )

 

 

For the Three Months Ended

 

 

 

March 31, 2025

 

 

 

 

 

 

Non-

 

 

 

Redeemable

 

 

Redeemable

 

 

 

Common

 

 

Common

 

 

 

Stock

 

 

Stock

 

Basic and diluted net income (loss) per share:

 

 

 

 

 

 

Numerators:

 

 

 

 

 

 

Allocation of net loss including carrying value to redemption value

 

$(192,622 )

 

$(60,857 )

Accretion of carrying value to redemption value

 

 

726,071

 

 

 

-

 

Allocation of net income (loss)

 

$533,449

 

 

$(60,857 )

 

 

 

 

 

 

 

 

 

Denominators:

 

 

 

 

 

 

 

 

Weighted-average shares outstanding

 

 

6,900,000

 

 

 

2,180,000

 

Basic and diluted net income (loss) per share

 

$0.08

 

 

$(0.03 )
Schedule of fair value of financial instruments measurements

 

 

March 31, 2026

 

 

December 31, 2025

 

 

 

(Unaudited)

 

 

 

 

 

Level

 

 

Fair value

 

 

Level

 

 

Fair value

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Assets:

 

 

 

 

 

 

 

 

 

 

 

 

Investments held in Trust Account

 

 

1

 

 

 

39,390,860

 

 

 

1

 

 

 

72,924,060