v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 3 Months Ended 12 Months Ended
Mar. 31, 2026
Dec. 31, 2025
Summary Of Significant Accounting Policies    
SCHEDULE OF BASIC AND DILUTED NET LOSS PER SHARE

 

  

For the three

months ended

March 31, 2026

  

For the three

months ended

March 31, 2025

 
Net loss  $(53,287)  $- 
Allocation of net loss – redeemable  $(38,749)  $- 
Allocation of net loss – non-redeemable  $(14,538)  $- 
Weighted-average shares outstanding – redeemable   6,000,000    - 
Basic and diluted net loss per share – redeemable  $(0.01)  $- 
Weighted-average shares outstanding – non-redeemable   2,427,500    2,133,333 
Basic and diluted net loss per share – non-redeemable  $(0.01)  $- 

 

   For the Year Ended
December 31, 2025		   For the period from
March 11, 2024
(inception) to
December 31, 2024		 
Net income (loss)  $245,454   $(79,422)

 

   Redeemable   Non-Redeemable   Redeemable   Non-Redeemable 
  

For the Year Ended

December 31, 2025

   For the period from March 11, 2024 (inception) to December 31, 2024 
   Redeemable   Non-Redeemable   Redeemable   Non-Redeemable 
Weighted-average shares outstanding   1,150,685    2,203,219    —    2,049,099 
Ownership percentage   34%   66%   —    100%
Numerators:                    
Allocation of net income (loss)   84,212    161,242    —    (79,422)
Denominators:                    
Weighted-average shares outstanding   1,150,685    2,203,219    —    2,049,099 
Basic and diluted net income (loss) per share  $0.07   $0.07    —   $(0.04)
SCHEDULE OF FAIR VALUE MEASUREMENTS

 

       Quoted   Significant   Significant 
       Prices in   Other   Other 
   As of   Active   Observable   Unobservable 
   March 31,   Markets   Inputs   Inputs 
   2026   (Level 1)   (Level 2)   (Level 3) 
Assets:                    
Cash and investments held in Trust Account  $60,960,574   $60,960,574   $           —   $           — 
Cash and cash equivalent   259,885    259,885    -    - 

 

       Quoted   Significant   Significant 
       Prices in   Other   Other 
   As of   Active   Observable   Unobservable 
   December 31,   Markets   Inputs   Inputs 
   2025   (Level 1)   (Level 2)   (Level 3) 
Assets:                    
Cash and investments held in Trust Account  $60,429,224   $60,429,224   $—   $— 
Cash and cash equivalent   459,048    459,048    -    - 

 

       Quoted   Significant   Significant 
       Prices in   Other   Other 
   As of   Active   Observable   Unobservable 
   December 31,   Markets   Inputs   Inputs 
   2025   (Level 1)   (Level 2)   (Level 3) 
Assets:                    
Cash and investments held in Trust Account  $60,429,224   $60,429,224   $—   $— 
Cash and cash equivalent   

459,048

    

459,048

    

-

    

-

 
SCHEDULE OF ORDINARY SHARES SUBJECT TO POSSIBLE REDEMPTION

As of March 31, 2026 and December 31, 2025, ordinary shares subject to possible redemption are reconciled as follows:

 

      
Gross Proceeds  $60,000,000 
Less:     
Gross proceeds allocated to Public Rights   (874,000)
Offering costs allocated to Public Shares   (1,930,704)
Add:     
Remeasurement of carrying value to redemption value   3,233,928 
Ordinary shares subject to possible redemption, as of December 31, 2025  $60,429,224 
      
Plus:     
Subsequent measurement of ordinary shares subject to possible redemption   531,350 
Ordinary shares subject to possible redemption, as of March 31, 2026  $60,960,574