v3.26.1
Income Tax (Tables)
12 Months Ended
Mar. 31, 2026
Income Tax [Abstract]  
Schedule of Deferred Tax Assets
    March 31,
2026
    March 31,
2025
 
Deferred tax assets:            
Startup/Organization Costs   $ 83,045     $ 206,552  
Net operating loss     -       -  
Total deferred tax assets   $ 83,045     $ 206,552  
Valuation allowance   $ (83,045 )     (206,552 )
Deferred tax asset, net of allowance   $ -     $ -  
Schedule of Income Tax Benefit (Provision)

The income tax benefit (provision) consists of the following:

 

    For the year
ended
March 31,
2026
    For the year
ended
March 31,
2025
 
Current            
Federal   $ 2,076       83,453  
State     978       39,303  
Deferred     -       -  
Federal     (62,040 )     (154,308 )
State     (21,005 )     (52,244 )
Valuation allowance     83,045       206,552  
Penalty and interest     14,268       -  
Income tax provision   $ 17,322       122,756  
Schedule of Reconciliation of the Federal Income Tax Rate

A reconciliation of the federal income tax rate to the Company’s effective tax rate at March 31, 2026 and 2025 is as follows:

 

    For the year
ended
March 31,
2026
    For the  year
ended
March 31,
2025
 
Statutory federal income tax rate     21.00 %     21.00 %
State taxes, net of federal benefit     7.11 %     7.11 %
Change in fair value of warrant liability     0.61 %     1.26 %
Merger costs     (4.29 )%     -  
Change in valuation allowance     (25.36 )%     (72.38 )%
Penalty and interest     (4.36 )%     -  
Income Taxes Provision (Benefit)     (5.29 )%     (43.02 )%