BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 2026

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of Common Stock Subject to Possible Redemption

Common stock subject to possible redemption, December 31, 2024		$	904,670
Less:
Redemption of common stock in connection with Trust Extension			(681,347	)
Add:
Accretion of carrying value to redemption value			28,060
Clawbacked income tax to prior redemption of common stock			344,506
Common stock subject to possible redemption, December 31, 2025		$	595,889
Less:
Redemption of common stock			—
Add:
Accretion of carrying value to redemption value			1,588
Common stock subject to possible redemption, March 31, 2026		$	597,477

Schedule of Basic and Diluted Net Income (Loss) Per Share

		Three Months Ended March 31,
		2026				2025
Common stock subject to possible redemption
Numerator: Earnings allocable to common stock subject to redemption
Interest earned on marketable securities held in Trust Account, net of taxes		$	1,588			$	26,443
Net income attributable to common stock subject to possible redemption		$	1,588			$	26,443
Denominator: Weighted average common shares subject to redemption
Basic and diluted weighted average shares outstanding, common stock subject to possible redemption			36,771				98,263
Basic and diluted net income per share, common stock subject to possible redemption		$	0.04			$	0.27

Non-Redeemable common stock
Numerator: Net loss minus net earnings - Basic and diluted
Net loss		$	(86,519	)		$	(282,614	)
Less: net income attributable to common stock subject to redemption			(1,588	)			(26,443	)
Net loss attributable to non-redeemable common stock		$	(88,107	)		$	(309,057	)
Denominator: Weighted average non-redeemable common shares
Weighted-average non-redeemable common shares outstanding, basic and diluted			2,082,825				2,082,825
Basic and diluted net loss per share, non-redeemable common stock		$	(0.04	)		$	(0.15	)

Tabular disclosure of temporary equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.

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