v3.26.1
STATEMENT OF CASH FLOWS - USD ($)
 8 Months Ended 12 Months Ended
Mar. 31, 2025
Mar. 31, 2026
Cash Flows from Operating Activities:    
Net income (loss) $ (16,018) $ 978,206
Adjustments to reconcile net income (loss) to net cash used in operating activities:    
Interest earned on investments held in Trust Account (2,046,125)
Changes in operating assets and liabilities:    
Prepaid expenses and other current assets (50,000) (116,333)
Accrued expenses and other current liabilities 233,747
Other receivable (3,062) 3,062
Net cash used in operating activities (69,080) (947,443)
Cash Flows from Investing Activities:    
Purchase of investments held in Trust Account (82,800,000)
Net cash used in investing activities (82,800,000)
Cash Flows from Financing Activities:    
Proceeds from sale of private units 2,286,500
Proceeds from Initial Public Offering 82,800,000
Payment of underwriter fees (586,500)
Proceeds from issuance of common stock to Sponsor 25,000
Payment of offering costs (91,563) (429,007)
Proceeds from promissory note – related party 200,000 10,000
Repayment of promissory note – related party (210,000)
Net cash provided by financing activities 133,437 83,870,993
Net Changes in Cash 64,357 123,550
Cash – Beginning of period 64,357
Cash – End of period 64,357 187,907
Supplemental Disclosure of Non-cash Financing Activities:    
Reclassification of negative additional paid-in capital to accumulated deficit 2,147,883
Issuance of Public Rights net of issuance costs of $102,558 1,801,841
Remeasurement of carrying value to redemption value 8,307,036
Deferred underwriting fee payable 40,000 3,312,000
Prior year deferred offering cost charged to additional paid-in capital $ 131,563