v3.26.1
INITIAL PUBLIC OFFERING (Tables)
3 Months Ended 12 Months Ended
Mar. 31, 2026
Dec. 31, 2025
Initial Public Offering    
SCHEDULED OF ORDINARY SHARES SUBJECT TO POSSIBLE REDEMPTION

 

   Amount 
Ordinary shares subject to possible redemption — December 31, 2025  $60,429,224 
Add:     
Interest earned on cash and investments held in Trust Account   531,350 
Ordinary shares subject to possible redemption — March 31, 2026  $60,960,574 

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

 

  

As of 

December 31, 2025

 
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  $60,429,224