v3.26.1
STATEMENTS OF CASH FLOWS - USD ($)
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Cash flows from operating activities:    
Net income $ 1,828,909 $ 909,838
Adjustments to reconcile net income to net cash used in operating activities:    
Interest and dividends earned on cash and investments held in trust account (2,487,973) (1,799,136)
Change in operating assets and liabilities    
Deferred offering costs 30,000
Prepayments and deposits 77,214 (91,399)
Accrued liabilities (17,246) 34,370
Due to related party 120,000 40,000
Net cash used in operating activities (479,096) (876,327)
Cash flows from investing activities:    
Cash withdrawn from Trust Account in connection to redemption 40,447,071
Proceeds from extension loan deposited into trust account (240,000)
Proceeds deposited in Trust Account (69,000,000)
Net cash provided by (used in) investing activities 40,207,071 (69,000,000)
Cash flows from financing activities:    
Proceed from public offering, net of offering costs 67,252,567
Proceed from private placement 2,380,000
Redemption of ordinary shares (40,447,071)
Proceeds from promissory note – related party 648,900 637,851
Repayment of promissory note – related party (433,554)
Net cash provided by (used in) financing activities (39,798,171) 69,836,864
NET CHANGE IN CASH (70,196) (39,463)
CASH, BEGINNING OF YEAR 76,747 116,210
CASH, END OF YEAR 6,551 76,747
NON-CASH INVESTING AND FINANCING ACTIVITIES:    
Initial classification of ordinary shares subject to possible redemption 64,667,291
Allocation of offering costs to ordinary shares subject to possible redemption 3,231,709
Accretion of carrying value to redemption value 7,564,418
Subsequent remeasurement of ordinary shares subject to possible redemption 2,487,973 1,799,136
Extension funds attributable to ordinary shares subject to redemption 240,000
Accrued underwriting compensation $ 1,725,000