v3.26.1
Consolidated Balance Sheets - USD ($)
Mar. 31, 2026
Dec. 31, 2025
Sep. 30, 2025
Dec. 31, 2024
Sep. 30, 2024
CURRENT ASSETS          
Cash and cash equivalents $ 259,885 $ 459,048   $ 1,487  
Deferred offering costs     214,880  
Prepaid expenses 86,699 129,174   4,266  
Total current assets 346,584 588,222   220,633  
Cash and Investments held in trust 60,960,574 60,429,224    
Total assets 61,307,158 61,017,446   220,633  
CURRENT LIABILITIES          
Accounts payable 252,987      
Accrued offering costs 75,000 78,973   21,839  
Due to related party   90,350  
Total current liabilities 334,185 85,186   147,055  
Total liabilities 334,185 85,186   147,055  
Commitments and contingencies    
Ordinary shares subject to possible redemption, value 60,960,574 60,429,224    
SHAREHOLDERS’ EQUITY (DEFICIT)          
Preference shares, value    
Common Stock, value 182 182   183  
Additional paid-in capital 336,822   152,817  
Retained earnings (Accumulated deficit) 12,217 166,032   (79,422)  
Total shareholders’ equity (deficit) 12,399 503,036   73,578  
Total liabilities and shareholders’ equity (deficit) 61,307,158 61,017,446   220,633  
Goodvision Inc [Member]          
CURRENT ASSETS          
Cash and cash equivalents     $ 1,766,451   $ 433,516
Marketable securities       419,000
Accounts receivable, net     1,056,554   455,984
Due from related party     28,169   20,000
Prepaid expenses and other current assets       2,083
Total current assets     2,851,174   1,330,583
Total assets     2,851,174   1,330,583
CURRENT LIABILITIES          
Accounts payable     2,665,899   1,253,467
Accrued expenses and other payables     35,359   7,901
Total current liabilities     2,701,258   1,261,368
Total liabilities     2,701,258   1,261,368
Commitments and contingencies      
SHAREHOLDERS’ EQUITY (DEFICIT)          
Common Stock, value      
Additional paid-in capital      
Retained earnings (Accumulated deficit)     149,916   69,215
Total shareholders’ equity (deficit)     149,916   69,215
Total liabilities and shareholders’ equity (deficit)     2,851,174   1,330,583
Goodvision AI Inc [Member]          
CURRENT ASSETS          
Cash and cash equivalents 2,147,696   1,766,451    
Accounts receivable, net 4,265,340   1,056,554    
Due from related party   28,169    
Prepaid expenses and other current assets 211,571      
Total current assets 6,624,607   2,851,174    
Property and equipment, net 14,792      
Total assets 6,639,399   2,851,174    
CURRENT LIABILITIES          
Accounts payable 5,608,688   2,665,899    
Accrued expenses and other payables 97,194   35,359    
Short-term loans payable — related parties 740,000      
Due to related party 780,622      
Total current liabilities 7,226,504   2,701,258    
Total liabilities 7,226,504   2,701,258    
Commitments and contingencies      
SHAREHOLDERS’ EQUITY (DEFICIT)          
Common Stock, value [1] 50,000   50,000    
Additional paid-in capital [1]   (50,000)    
Subscription receivable [2] (50,000)      
Retained earnings (Accumulated deficit) (587,105)   149,916    
Total shareholders’ equity (deficit) (587,105) (376,038) 149,916 [3] 92,224 [3] $ 69,216 [3]
Total liabilities and shareholders’ equity (deficit) 6,639,399   $ 2,851,174    
Nonrelated Party [Member]          
CURRENT LIABILITIES          
Accrued expenses and other payables 15   24,866  
Related Party [Member]          
CURRENT LIABILITIES          
Accrued expenses and other payables 6,198 $ 6,198   $ 10,000  
Related Party [Member] | Goodvision AI Inc [Member]          
CURRENT LIABILITIES          
Short-term loans payable — related parties $ 1,520,622        
[1] Common stock and additional paid-in capital amounts have been retroactively adjusted to reflect the legal capital structure of the Company. See Note 9 - Reorganization and Recapitalization.
[2] See Note 9 - Stock Subscription Receivable.
[3] Common stock and additional paid-in capital amounts have been retroactively adjusted to reflect the legal capital structure of the Company. See Note 9 - Reorganization and Recapitalization.