v3.26.1
Statement of Cash Flows - USD ($)
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Cash Flows from Operating Activities:    
Net loss $ (344,794) $ (408,107)
Adjustments to reconcile net income to net cash used in operating activities:    
Interest and dividend income on investments held in trust account (126,434) (502,745)
Change in fair value of warrant liability (7,093) (12,749)
Changes in operating assets and liabilities:    
Prepaid expenses (745) 1,374
Prepaid franchise taxes (33,212)
Other receivable 10,000
Accounts payable and accrued expenses 4,830 (717,039)
Excise tax paid (113,468)
Income tax payable (135,965) (171,238)
Net cash used in operating activities (633,413) (1,923,972)
Cash Flows from Investing Activities:    
Cash advanced to target company (499,900)
Cash deposited in Trust Account (24,000) (188,000)
Cash withdrawn from trust account to pay franchise tax 80,000 754,995
Cash withdrawn from trust account in connection with redemption 7,919,296
Net cash (used in) provided by investing activities (443,900) 8,486,291
Cash Flows from Financing Activities:    
Proceeds from loan - JC Unify 161,093 1,597,481
Proceeds from promissory note - Wei-Hua Chang 674,672
Redemption of common stock (7,919,296)
Net cash provided by (used in) financing activities 835,765 (6,321,815)
Net Change in Cash (241,548) 240,504
Cash - Beginning of period 241,548 1,044
Cash - End of period 241,548
Non-cash investing and financing activities    
Accretion of Public Shares to redemption value $ 24,074 $ 359,636