v3.26.1
Consolidated Statements of Cash Flows - USD ($)
3 Months Ended 6 Months Ended 10 Months Ended 12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2026
Mar. 31, 2025
Dec. 31, 2024
Dec. 31, 2025
Sep. 30, 2025
Sep. 30, 2024
Cash flows from operating activities:                
Net income (loss) $ (53,287)     $ (79,422) $ 245,454    
Adjustments to reconcile net income (loss) to net cash provided by operating activities:                
Transaction costs paid on behalf of the Company 94,000            
Interest earned on cash and investments held in Trust Account (531,350)     (429,224)    
Changes in operating assets and liabilities:                
Prepaid expense 42,475     (124,908)    
Accounts payable 252,987            
Accrued expenses – related party         10,000 (3,802)    
Accrued expenses (15) (4,266)     (24,851)    
Accrued offering costs (3,973) (17,210)     69,459 50,826    
Net cash used in operating activities (199,163) (21,476)     37 (286,505)    
Cash flows from investing activities:                
Cash deposited into Trust account         (60,000,000)    
Net cash used in investing activities         (60,000,000)    
Cash flows from financing activities:                
Proceeds from due to related party 21,476     122,716    
Repayments of due to related party         (262,446)    
Proceeds from sale of public units         60,000,000    
Proceeds from private placement units         2,525,000    
Payment of offering costs         (1,641,658)    
Proceeds from issuance of EBC Founders Share         1,450 454    
Net cash provided by financing activities 21,476     1,450 60,744,066    
Net change in cash and cash equivalents (199,163)     1,487 457,561    
Cash and cash equivalents, beginning of period 459,048 1,487     1,487    
Cash and cash equivalents, end of period 259,885 1,487 $ 259,885 $ 1,487 1,487 459,048    
Supplemental disclosure of cash flow information:                
Deferred offering costs paid by Sponsor in exchange for issuance of ordinary shares         25,000    
Deferred offering costs paid by related party         69,000 49,380    
Deferred offering costs included in accrued expenses         19,330    
Deferred offering costs charged to additional paid-in capital         126,550 1,960,106    
Contribution of transaction cost 94,000            
Subsequent measurement of ordinary shares subject to possible redemption 531,350     429,244    
Forfeiture of founder shares         $ 23    
Goodvision Inc [Member]                
Cash flows from operating activities:                
Net income (loss)             $ 80,700 $ 25,911
Adjustments to reconcile net income (loss) to net cash provided by operating activities:                
Bad debt expense             300
Changes in operating assets and liabilities:                
Prepaid expenses and other current assets             2,083 (2,083)
Accounts payable             1,412,432 783,585
Accounts receivable, net             (600,870) (306,424)
Due from related party             (8,169) (20,000)
Accrued expenses and other payables             27,458 7,901
Net cash used in operating activities             913,935 488,889
Cash flows from investing activities:                
Purchase/sale of marketable securities             419,000 (419,000)
Net cash used in investing activities             419,000 (419,000)
Cash flows from financing activities:                
Net change in cash and cash equivalents             1,332,935 69,889
Cash and cash equivalents, beginning of period     1,766,451 433,516     433,516 363,627
Cash and cash equivalents, end of period             1,766,451 433,516
Goodvision AI Inc [Member]                
Cash flows from operating activities:                
Net income (loss) (211,067) 21,050 (737,021) 44,058        
Adjustments to reconcile net income (loss) to net cash provided by operating activities:                
Depreciation expense 699 1,000        
Changes in operating assets and liabilities:                
Prepaid expenses and other current assets     (211,571)        
Accounts payable     2,942,789 (452,855)        
Accounts receivable, net     (3,208,786) 295,314        
Due from related party     28,169        
Accrued expenses and other payables     61,835 15,546        
Due to related party     780,622        
Net cash used in operating activities     (342,963) (97,937)        
Cash flows from investing activities:                
Proceeds from maturity of marketable securities     419,000        
Purchase of marketable securities     (420,000)        
Purchase of property and equipment     (15,792)        
Net cash used in investing activities     (15,792) (1,000)        
Cash flows from financing activities:                
Proceeds from short-term loan     740,000        
Net cash provided by financing activities     740,000        
Net change in cash and cash equivalents     381,245 (98,937)        
Cash and cash equivalents, beginning of period     1,766,451 433,516     433,516  
Cash and cash equivalents, end of period $ 2,147,696 $ 334,579 2,147,696 334,579     $ 1,766,451 $ 433,516
Supplemental disclosure of cash flow information:                
Cash paid for interest            
Cash paid for income taxes