v3.26.1
Significant Accounting Policies (Tables)
 12 Months Ended
Mar. 31, 2026
Accounting Policies [Abstract]  
Schedule of ordinary shares subject to redemption
               
    Shares     Amount  
Gross proceeds from IPO     8,280,000     $ 82,800,000  
Less:                
Proceeds allocated to Public Rights     -       (1,904,400 )
Allocation of offering costs related to redeemable shares     -       (4,356,511 )
Plus:                
Remeasurement of carrying value to redemption value     -       8,307,036  
Ordinary shares subject to possible redemption – March 31, 2026     8,280,000     $ 84,846,125  
Schedule of statement of operation
           
    For the
Year Ended
March 31,
2026		     For the
Period from
July 23, 2024
(inception) through March 31,
2025		  
Net income (loss)   $ 978,206     $ (16,018 )
Schedule of net income per share
                               
    For the
Year Ended
March 31,
2026		     Period from
July 23, 2024
(inception) through
March 31,
2025		  
    Redeemable
Ordinary
Shares		     Non-redeemable
Ordinary
Shares		     Redeemable
Ordinary
Shares		     Non-redeemable
Ordinary
Shares		  
Basic and diluted net income (loss) per ordinary share                                
Numerator:                                
Allocation of net income (loss)   $ 623,487     $ 354,719     $       $ (16,018 )
                                 
Denominator:                                
Basic and diluted weighted average shares outstanding(1)     5,353,644       3,045,839       -       2,898,000  
Basic and diluted net income (loss) per ordinary share   $ 0.12     $ 0.12     $ (0.00 )   $ (0.01 )

 

 
(1)

Ordinary shares have been retroactively restated to reflect the first amendment to the Subscription Agreement, which allowed the Sponsor to increase the purchase of ordinary shares from 2,415,000 to 2,898,000 shares for $25,000, including an aggregate of up to 378,000 ordinary shares subject to forfeiture if the over-allotment option is not exercised in full or in part by the underwriters (see Note 5).

 

As a result of the underwriter’s full exercise of its over-allotment option to purchase 1,080,000 units on August 7, 2025, no shares were subject to forfeiture.