v3.26.1
Unaudited Condensed Consolidated Statements of Cash Flows - USD ($)
6 Months Ended 12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Sep. 30, 2025
Sep. 30, 2024
Cash Flows from Operating Activities:        
Net income $ 31,067 $ 949,894 $ 1,370,753 $ 255,721
Adjustment to reconcile net loss to net cash used in operating activities:        
Stock-based compensation     38,479
Interest earned on investments held in Trust Account (572,209) (1,288,659) (2,230,500) (609,787)
Changes in operating assets and liabilities:        
Prepaid expenses (3,493) (14,135) 15,968 (16,645)
Due to a related party 60,000 40,100 10,000
Accounts payable and accrued expenses 84,826 37,310 134,758 39,723
Net Cash Used in Operating Activities (399,809) (315,590) (668,921) (282,509)
Cash Flows from Investing Activities:        
Cash deposited in trust account (900,000) (450,000)
Cash withdrawn from Trust Account to pay public shareholder redemptions     29,451,965
Purchase of investment held in Trust Account     (57,500,000)
Net Cash Used in Investing Activities (900,000) 29,001,965 (57,500,000)
Cash Flows from Financing Activities:        
Proceeds from sale of public units     57,500,000
Proceeds from sale of private placement units     2,280,000
Advance from related party 50,000    
Advance from third party - Marine Thinking (target company) 150,000    
Proceeds from issuance of promissory note to Marine Thinking (target company) 150,000    
Proceeds from issuance of promissory note to related party 1,050,000 500,000 377,500
Payment of underwriter commissions     (862,500)
Repayment of promissory note - related party     (481,511)
Repayment of due to related party     (1,056)
Payment of public shareholder redemptions     (29,451,965)
Payment of offering costs     (359,572)
Net Cash Provided by Financing Activities 1,400,000 (28,951,965) 58,452,861
Net Change in Cash 100,191 (315,590) (618,921) 670,352
Cash, beginning of period 51,431 670,352 670,352
Cash, end of period 151,622 354,762 51,431 670,352
Supplemental Disclosure of Cash Flow Information:        
Deferred offering costs paid via promissory note – related party    
Reversal of offering costs being waived     (100,000)
Accretion of carrying value to redemption value $ 1,472,209 $ 2,697,208 $ 4,411,012 $ 1,249,259