v3.26.1
STATEMENTS OF CASH FLOWS - USD ($)
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Cash Flows from Operating Activities:    
Net income (loss) $ 783,344 $ (156,520)
Adjustments to reconcile net cash used in operating activities:    
Formation and operating costs paid by Sponsor 313,401 57,336
Amortization of prepaid expenses 485,833 0
Interest earned on investments held in Trust Account (2,197,604) 0
Changes in operating assets and liabilities    
Prepaid expenses (485,833) 0
Accrued expenses 137,544 0
Due to Sponsor 120,000 0
Net cash used in operating activities (843,315) (99,184)
Cash Flows from Investing Activity:    
Investment of cash in trust account (57,500,000) 0
Net cash used in investing activity (57,500,000) 0
Cash Flows from Financing Activities:    
Proceeds from promissory note payable - related party 0 300,000
Repayment of promissory note payable - related party (337,584) (79,000)
Proceeds from sale of public units through public offerings, net of underwriters’ discount 56,493,744 0
Proceeds from ordinary shares issued in private placement 2,408,480 0
Payment of deferred offering costs (229,700) (104,595)
Net cash generated by financing activities 58,334,940 116,405
Net change in cash (8,375) 17,221
Cash at beginning of year 17,221 0
Cash at end of the year 8,846 17,221
Supplemental Disclosure of Non-cash Activities    
Initial classification of ordinary shares subject to possible redemption 5,387,388 0
Allocation of offering costs to ordinary shares subject to possible redemption 306,005 0
Representative shares issued and charged to offering costs 2,112,600 0
Accretion of ordinary shares subject to redemption value (5,677,795) 0
Sponsor Subsequent measurement of ordinary shares subject to redemption (additional funding for business combination extension) 450,000 0
Deferred offering costs included in accrued expenses 0 40,000
Deferred offering cost paid by Sponsor 0 27,500
Paid off the advances from Sponsor balance by drawing down on the promissory note $ 0 $ 89,248