v3.26.1
Segment Information
 3 Months Ended
Mar. 31, 2026
Segment Information [Abstract]  
SEGMENT INFORMATION

NOTE 9 — SEGMENT INFORMATION

 

ASC Topic 280, Segment Reporting, establishes standards for companies to report, in their financial statement, information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise that engage in business activities from which it may recognize revenues and incur expenses, and for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker, or group, in deciding how to allocate resources and assess performance.

 

The Company’s chief operating decision maker (“CODM”) has been identified as the Chief Executive Officer, who reviews the assets, operating results, and financial metrics for the Company as a whole to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that the Company only has one reporting segment.

 

The CODM assesses performance for the single segment and decides how to allocate resources based on net income or loss that also is reported on the statement of operations as net income or loss. The measure of segment assets is reported on the balance sheet as total assets. When evaluating the Company’s performance and making key decisions regarding resource allocation, the CODM reviews several key metrics included in net income or loss and total assets.

 

Formation and operating expenses are reviewed and monitored by the CODM to manage and forecast cash to ensure enough capital is available to complete a business combination or similar transaction within the business combination period. The CODM also reviews formation and operating expenses to manage, maintain and enforce all contractual agreements to ensure costs are aligned with all agreements and budget. Formation and operating expenses, as reported on the statement of operations, are the significant segment expenses provided to the CODM on a regular basis. 

 

    March 31,     December 31,  
    2026     2025  
    (unaudited)        
ASSETS            
Current Assets:            
Cash   $ 89,031     $ 89,031  
Prepaid expenses     12,779       4,048  
Subscription receivable     25,000       25,000  
Due from Vendor     100       100  
Total Current Assets     126,910       118,179  
                 
Deferred offering costs     271,950       219,000  
Total Assets   $ 398,860     $ 337,179  
                 
LIABILITIES AND SHAREHOLDERS’ DEFICIT                
Current Liabilities:                
Accrued expenses   $ 62,207     $ 32,707  
Accrued offering costs     63,427       59,000  
Promissory note – related party     374,197       298,431  
Total Current Liabilities     499,831       390,138  
Commitments and contingencies (Note 6)                
Shareholders’ Deficit:                
Class A ordinary shares, $0.0001 par value, 500,000,000 shares authorized, none issued or outstanding at March 31, 2026 and December 31, 2025     —       —  
Class B ordinary shares, $0.0001 par value, 50,000,000 shares authorized, 6,325,000 shares issued and outstanding at March 31, 2026 and December 31, 2025(1)     633       633  
Additional paid-in capital     24,367       24,367  
Accumulated deficit     (125,971 )     (77,959 )
Total Shareholders’ Deficit     (100,971 )     (52,959 )
Total Liabilities and Shareholders’ Deficit   $ 398,860     $ 337,179