v3.26.1
Fair Value Measurements (Tables)
12 Months Ended
Mar. 31, 2026
Fair Value Measurements [Abstract]  
Schedule of Company’s Financial Liabilities that are Measured at Fair Value on a Recurring Basis

The following tables present information about the Company’s financial liabilities that are measured at fair value on a recurring basis as of March 31, 2026 and 2025 and indicate the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:

 

Description   Amount at
Fair Value
    Level 1     Level 2     Level 3  
March 31, 2026                        
Assets                        
Investments held in Trust Account:                        
Money Market investments   $ 3,450,760     $ 3,450,760     $      -     $ -  
Liabilities                                
Warrant liability - Private Warrants   $ 11,237     $ -     $ -     $ 11,237  

 

Description   Amount at
Fair Value
    Level 1     Level 2     Level 3  
March 31, 2025                        
Assets                        
Investments held in Trust Account:                        
Money Market investments   $ 3,380,327     $ 3,380,327     $      -     $ -  
Liabilities                                
Warrant liability - Private Warrants   $ 18,330     $ -     $ -     $ 18,330  
Schedule of Significant Inputs to the Black-Scholes Method for the Fair Value of the Private Warrants

The following table provides the significant inputs to the Black-Scholes method for the fair value of the Private Warrants:

 

    As of
August 2021
(Initial
Measurement)
    As of
March 31,
2026
    As of
March 31,
2025
 
Unit price   $ 10.00     $ 10.00     $ 10.00  
Common stock price   $ 9.44     $ 10.03     $ 10.54  
Dividend yield     - %     - %     - %
Term to Business Combination (years)     1.00       1.00       1.00  
Volatility     16.0 %     2.72 %     6.44 %
Risk-free rate     0.88 %     4.04 %     4.01 %
Fair value   $ 0.58     $ 0.014     $ 0.02  
Schedule of Fair Value of the Company's Level 3 Financial Instruments that are Measured at Fair Value on a Recurring Basis

The following table provides a summary of the changes in the fair value of the Company’s Level 3 financial instruments that are measured at fair value on a recurring basis:

 

Fair value as of January 15, 2021 (inception)   $ -  
Initial measurement as of August 2, 2021     414,352  
Additional warrants issued in over-allotment     47,850  
Fair value as of August 2, 2021     462,202  
Change in valuation inputs or other assumptions     (199,225 )
Fair value as of December 31, 2021     262,977  
Change in valuation inputs or other assumptions     (119,535 )
Fair value as of March 31, 2022   $ 143,442  
Change in valuation inputs or other assumptions     (119,535 )
Fair value as of March 31, 2023   $ 23,907  
Change in valuation inputs or other assumptions     7,172  
Fair value as of March 31, 2024   $ 31,079  
Change in valuation inputs or other assumptions     (12,749 )
Fair value as of March 31, 2025   $ 18,330  
Change in valuation inputs or other assumptions     (7,093 )
Fair value as of March 31, 2026   $ 11,237