Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2026

Summary of Significant Accounting Policies [Abstract]

Schedule of Consolidated Financial Statements Reflect the Activities

The accompanying unaudited condensed consolidated financial statements reflect the activities of the Company and each of the following entities:

Name		Background		Ownership
Xpand Boom Technology Inc. (“Acquirer”)		A Cayman Islands company Incorporated on January 7, 2025		100% owned by the Company
Xpand Boom Solutions Inc.		A Cayman Islands company Incorporated on January 7, 2025		100% owned by the Acquirer

Schedule of Net Income (Loss) Per Share

The net income (loss) per share presented in the unaudited condensed consolidated statements of income (loss) is based on the following:

		FOR THE SIX MONTHS ENDED JUNE 30, 2026								FOR THE SIX MONTHS ENDED JUNE 30, 2025
		Redeemable Ordinary Shares				Non-Redeemable Ordinary Shares				Redeemable Ordinary Shares				Non-Redeemable Ordinary Shares
Basic and diluted net income (loss) per share:
Numerators:
Interest income earned in investments held in Trust Account		$	685,588			$	-			$	1,205,604			$	-
Total expenses			(265,769	)			(123,199	)			(270,469	)			(82,287	)
Total allocation to redeemable and non-redeemable ordinary shares		$	419,819			$	(123,199	)		$	935,135			$	(82,287	)
Denominators:
Weighted-average shares outstanding			3,773,797				1,749,375				5,750,000				1,749,375
Basic and diluted net income (loss) per share		$	0.11			$	(0.07	)		$	0.16			$	(0.05	)

		FOR THE THREE MONTHS ENDED JUNE 30, 2026								FOR THE THREE MONTHS ENDED JUNE 30, 2025
		Redeemable Ordinary Shares				Non-Redeemable Ordinary Shares				Redeemable Ordinary Shares				Non-Redeemable Ordinary Shares
Basic and diluted net income (loss) per share:
Numerators:
Interest income earned in investments held in Trust Account		$	304,805			$	-			$	608,447			$	-
Total expenses			(150,420	)			(69,728	)			(160,604	)			(48,862	)
Total allocation to redeemable and non-redeemable ordinary shares		$	154,385			$	(69,728	)		$	447,843			$	(48,862	)
Denominators:
Weighted-average shares outstanding			3,773,797				1,749,375				5,750,000				1,749,375
Basic and diluted net income (loss) per share		$	0.04			$	(0.04	)		$	0.08			$	(0.03	)

Schedule of Assets and Liabilities that were Measured at Fair Value on a Recurring Basis

The following table presents information about the Company’s assets and liabilities that were measured at fair value on a recurring basis as of June 30, 2026 and December 31, 2025, and indicates the fair value hierarchy of the valuation techniques the Company utilized to determine such fair value.

		June 30,				Quoted Prices In Active Markets				Significant Other Observable Inputs				Significant Other Unobservable Inputs
Description		2026				(Level 1)				(Level 2)				(Level 3)
Assets:
Cash held in Trust Account		$	18,370,925			$	18,370,925			$	-			$	-

		December 31,				Quoted Prices In Active Markets				Significant Other Observable Inputs				Significant Other Unobservable Inputs
Description		2025				(Level 1)				(Level 2)				(Level 3)
Assets:
Cash held in Trust Account		$	44,388,583			$	44,388,583			$	-			$	-