Significant Accounting Policies (Tables)

6 Months Ended

May 31, 2026

Accounting Policies [Abstract]

Schedule of ordinary shares subject to redemption


		Shares				Amount
Gross proceeds from IPO			8,280,000			$	82,800,000
Less:
Proceeds allocated to Public Rights			-				(1,904,400	)
Allocation of offering costs related to redeemable shares			-				(4,261,431	)
Plus:
Remeasurement of carrying value to redemption value			-				8,568,563
Ordinary shares subject to possible redemption – November 30, 2025			8,280,000			$	85,202,732
Plus:
Remeasurement of carrying value to redemption value			-				1,530,146
Ordinary shares subject to possible redemption – May 31, 2026			8,280,000			$	86,732,878

Schedule of statement of operation

Three Months Ended

May 31,

2026

Three Months Ended

May 31,

2025

Six Months Ended

May 31,

2026

Six Months Ended

May 31,

2025

Net income (loss)

$

573,672

$

(27,147

)

$

1,102,757

$

(58,402

)

Schedule of net income per share

Schedule of net income per share
		Three Months Ended May 31, 2026								Three Months Ended May 31, 2025
		Redeemable Ordinary Shares				Non-redeemable Ordinary Shares				Redeemable Ordinary Shares				Non-redeemable Ordinary Shares
Basic and diluted net income (loss) per ordinary share
Numerator:
Allocation of net income (loss)		$	416,306			$	157,366			$	(18,629	)		$	(8,518	)

Denominator:
Basic and diluted weighted average shares outstanding			8,280,000				3,129,900				6,570,000				3,003,942
Basic and diluted net income (loss) per ordinary share		$	0.05			$	0.05			$	(0.00	)		$	(0.00	)


		Six Months Ended May 31, 2026								Six Months Ended May 31, 2025
		Redeemable Ordinary Shares				Non-redeemable Ordinary Shares				Redeemable Ordinary Shares				Non-redeemable Ordinary Shares
Basic and diluted net income (loss) per ordinary share
Numerator:
Allocation of net income (loss)		$	800,255			$	302,502			$	(31,871	)		$	(26,531	)

Denominator:
Basic and diluted weighted average shares outstanding			8,280,000				3,129,900				3,321,099				2,764,630
Basic and diluted net income (loss) per ordinary share		$	0.10			$	0.10			$	(0.01	)		$	(0.01	)

Tabular disclosure of temporary equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.

+ References + Details