v3.26.1
Statements of Cash Flows - USD ($)
1 Months Ended 3 Months Ended 6 Months Ended 12 Months Ended
Mar. 31, 2026
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2026
Mar. 31, 2025
Dec. 31, 2025
Sep. 30, 2025
Dec. 31, 2024
Sep. 30, 2024
Cash Flows from Operating Activities:                  
Net income   $ (639,866) $ 824,126 $ (698,768) $ 1,731,194   $ 3,416,169   $ 1,867,387
Adjustments to reconcile net profit/(loss) to net cash provided by/(used in) operating activities:                  
Interest and dividends earned on cash and investments held in Trust Account   (137,102) (1,250,141) (290,391) (2,621,671)   (5,130,712)   (3,026,873)
Changes in operating assets and liabilities:                  
Prepaid expenses             8,383   (36,216)
Change in non-current prepaid expense       (61,324) (31,614)        
Prepaid income taxes       (137,139)        
Short-term prepaid insurance       (57,501) 169,750   339,500   (339,500)
Due to Sponsor       10,000 2,788   2,788  
Accounts payable and accrued expenses       612,937 3,578   (12,961)   78,731
Income taxes payable       (694,245) (373,449)   58,733   635,512
Net cash provided by/(used in) operating activities       (1,316,431) (1,119,424)   (1,318,100)   (820,959)
Cash Flows from Investing Activities:                  
Cash withdrawn from Trust Account to pay income taxes       105,000 924,000   1,711,366  
Cash withdrawn from Trust Account in connection with redemption       7,886,591   106,131,025  
Investment of cash into Trust Account               (115,575,000)
Net cash used in investing activities       7,991,591 924,000   107,842,391   (115,575,000)
Cash Flows from Financing Activities:                  
Proceeds from sale of units, net of underwriting discounts paid               111,550,000
Private placements (shares issued/to be issued)               6,105,000
Proceeds from promissory note       292,344   147,629  
Repayment of promissory note       (292,344)   (147,629)  
Advances from related party               2,249,805
Repayment of advances from related party               (2,299,805)
Payment of offering costs               (438,795)
Redemptions of Common Stock       (7,886,591)   (106,131,025)  
Net cash provided from financing activities       (7,886,591)   (106,131,025)   117,166,205
Net increase/(decrease) in cash during the period       (1,211,431) (195,424)   393,266   770,246
Cash at the beginning of the period       1,216,065 822,799   822,799   52,553
Cash, at end of the period $ 4,634 4,634 627,375 4,634 627,375   1,216,065   822,799
Cash 4,634 4,634 627,375 4,634 627,375   428,700   822,799
Cash – restricted   787,365  
Non-Cash investing and financing activities:                  
Issuance of representative shares               3,867,050
Representative warrants deferred offering cost allocation               81,208
Remeasurement of Common Stock subject to possible redemption       229,409 2,071,120   4,147,979   12,952,678
Excise tax payable attributable to redemption of Common Stock       78,866   $ 1,061,310  
GNQ INSILICO INC [Member]                  
Cash Flows from Operating Activities:                  
Net income   (1,531,458) (404,924)     $ (2,574,350)   $ (6,341,243)  
Adjustments to reconcile net profit/(loss) to net cash provided by/(used in) operating activities:                  
Amortization of intangible assets   69,547     69,553    
Depreciation of property, plant & equipment   424 71     1,343    
Share-based compensation             3,449,212  
Equity Incentive Plan   58,834 21,876     196,515    
Advisory fees paid in shares           305,600    
(Gain)/loss on fair value of investment   (27,373) 168,965     393,618   1,361,481  
(Gain)/loss on fair value of debt instrument (15,022) 15,022            
Accrued interest on promissory note 1,042 1,042              
Foreign exchange loss   85 (170)     599   12,295  
Adjustments to reconcile net profit/(loss) to net cash   (1,413,877) (214,182)     (1,607,122)   (1,518,255)  
Changes in operating assets and liabilities:                  
Change in current assets   (232,399)     (29,798)   529,270  
Change in loans payable   20,000     20,000    
Change in accounts payable and accrued liabilities   537,540 84,068     1,059,955   18,403  
Change in due to/from related party   1,627,900 (389,669)     (2,649,742)   (854,386)  
Change in non-current prepaid expense   (20,000)            
Net changes in working capital   1,913,041 (285,601)     (1,599,585)   (306,713)  
Net cash provided by/(used in) operating activities   499,164 (499,783)     (3,206,707)   (1,824,968)  
Cash Flows from Investing Activities:                  
Purchase of property, plant & equipment   (5,091)     (5,090)    
Capitalized costs for intangible under development   (363,457) (354,189)     (1,703,516)   (620,636)  
Net cash used in investing activities   (363,457) (359,280)     (1,708,606)   (620,636)  
Cash Flows from Financing Activities:                  
Private placements (shares issued/to be issued)   30,000 858,593     4,930,091   2,586,979  
Change in subscription receivable         (72,650)  
Cost of share issuances           (16,000)   (67,503)  
Cost of private placements (shares issued/to be issued)   (10,075)            
Proceeds from convertible promissory note   250,000            
Net cash provided from financing activities   269,925 858,593     4,914,091   2,446,826  
Net increase/(decrease) in cash during the period   405,632 (470)     (1,222)   1,222  
Cash at the beginning of the period   1,222     1,222    
Cash, at end of the period 405,632 405,632 752 405,632 $ 752   1,222  
Cash $ 405,632 405,632   $ 405,632       1,222  
Supplemental cash flow information:                  
Cash paid for interest          
Cash paid for taxes