v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 3 Months Ended 6 Months Ended 12 Months Ended
Mar. 31, 2026
Mar. 31, 2026
Dec. 31, 2025
Sep. 30, 2025
Restructuring Cost and Reserve [Line Items]        
SCHEDULE OF COMMON STOCK SUBJECT TO REDEMPTION  

As of March 31, 2026 and September 30, 2025, the common stock subject to redemption reflected in the balance sheets are reconciled in the following table:

 

Common stock subject to possible redemption, September 30, 2025  $15,983,315 
Plus:     
Remeasurement of carrying value to redemption value   121,098 
Common stock subject to possible redemption, December 31, 2025  $16,104,413 
Less:     
Redemptions of Common Stock   (7,886,591)
Plus:     
Remeasurement of carrying value to redemption value   108,311 
Common stock subject to possible redemption, March 31, 2026  $8,326,133 
  

As of September 30, 2025 and 2024, the common stock subject to redemption reflected in the balance sheet are reconciled in the following table:

 

Gross proceeds  $115,000,000 
Less:     
Proceeds allocated to Public Rights   (2,415,000)
Common stock issuance costs   (7,571,317)
Plus:     
Remeasurement of carrying value to redemption value   12,952,678 
Common stock subject to possible redemption, September 30, 2024   117,966,361 
Less:     
Redemptions of common stock   (106,131,025)
Plus:     
Remeasurement of carrying value to redemption value   4,147,979 
Common stock subject to possible redemption, September 30, 2025  $15,983,315 
SCHEDULE OF BASIC AND DILUTED NET LOSS INCOME PER COMMON STOCK  

The following table reflects the calculation of basic and diluted net (loss) income per common stock (in dollars, except per share amounts):

 

   For the Three Months Ended March 31,   For the Six Months Ended March 31, 
   2026   2025   2026   2025 
   Redeemable   Non-redeemable   Redeemable   Non-redeemable   Redeemable   Non-redeemable   Redeemable   Non-redeemable 
Basic and diluted net (loss) income per common share                                        
Numerator:                                        
Allocation of net (loss) income  $(162,136)  $(477,730)  $601,778   $222,348   $(179,312)  $(519,456)  $1,264,119   $467,075 
Denominator:                                        
Basic weighted-average shares outstanding   1,442,097    4,249,090    11,500,000    4,249,090    1,466,757    4,249,090    11,500,000    4,249,090 
Basic and diluted net (loss) income per common share  $(0.11)  $(0.11)  $0.05   $0.05   $(0.12)  $(0.12)  $0.11   $0.11 
  

The following table reflects the calculation of basic and diluted net income per common stock (in dollars, except per share amounts):

 

   Redeemable   Non-redeemable   Redeemable   Non-redeemable 
   For the Year Ended September 30, 
   2025   2024 
   Redeemable   Non-redeemable   Redeemable   Non-redeemable 
Basic net income per common share                    
Numerator:                    
Allocation of net income  $2,479,816   $936,353   $1,163,106   $704,281 
Denominator:                    
Basic weighted-average shares outstanding   11,253,200    4,249,090    5,860,274    3,548,500 
Basic net income per common share  $0.22   $0.22   $0.20   $0.20 

 

   For the Year Ended September 30, 
   2025   2024 
   Redeemable   Non-redeemable   Redeemable   Non-redeemable 
Diluted net income per common share                    
Numerator:                    
Allocation of net income  $2,479,816   $936,353   $1,138,010   $729,377 
Denominator:                    
Diluted weighted average shares outstanding   11,253,200    4,249,090    5,860,274    3,755,982 
Diluted net income per common share  $0.22   $0.22   $0.19   $0.19 
GNQ INSILICO INC [Member]        
Restructuring Cost and Reserve [Line Items]        
SCHEDULE OF BASIC AND DILUTED NET LOSS INCOME PER COMMON STOCK

The following table sets forth the computation of basic and diluted net loss per share:

 

   Three months
ended March 31,
2026		   Three months
ended March 31,
2025		 
Net profit/(loss)  $(1,531,458)  $(404,924)
Weighted-average number of common shares outstanding   26,939,850    21,351,250 
Basic and diluted net profit/(loss) per share  $(0.06)  $(0.02)
  

The following table sets forth the computation of basic and diluted net loss per share:

 

   2025   2024 
Net loss  $(2,574,350)  $(6,341,243)
Weighted-average number of common shares outstanding   22,603,000    17,322,917 
Basic and diluted net loss per share  $(0.11)  $(0.37)
  
SCHEDULE OF ESTIMATED PROPERTY PLANT AND EQUIPMENT USEFUL LIVES    

 

Asset Category  Useful Life
Computer equipment  3 years
Furniture and fixtures  5 years
Office equipment  3 years
Leasehold improvements  Lesser of useful life or lease term