v3.26.1
Significant Accounting Policies (Tables)
6 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]  
Schedule of fair value on a recurring basis
                   
Description   Level   June 30,
2026
    December 31,
2025
 
        (Unaudited)        
Assets:                    
Marketable securities held in Trust Account   1   $ 62,882,640     $ 61,035,590  
Schedule of Ordinary shares subject to possible redemption
       
Gross proceeds   $ 57,500,000  
Less:        
Proceeds allocated to public rights     (5,010,612 )
Offering costs allocated to redeemable shares     (1,684,693 )
Plus:        
Accretion of carrying value to redemption value     9,293,083  
Ordinary shares subject to possible redemption as of December 31, 2025   $ 60,097,778  
Plus:        
Accretion of carrying value to redemption value     2,784,862  
Ordinary shares subject to possible redemption as of June 30, 2026 (Unaudited)   $ 62,882,640  
Schedule of consolidated statements of operations
                               
    For the
Three Months Ended
June 30,
    For the
Six Months Ended
June 30,
 
    2026     2025     2026     2025  
    (Unaudited)     (Unaudited)     (Unaudited)     (Unaudited)  
Net income   $ 409,985     $ 551,900     $ 828,741     $ 1,006,200  
Less: Accretion of redeemable ordinary shares to redemption value     (1,120,064 )     (3,308,723 )     (2,784,862 )     (4,409,321 )
Net loss including accretion of redeemable ordinary shares to redemption value   $ (710,079 )   $ (2,756,823 )   $ (1,956,121 )   $ (3,403,121 )
Schedule of Basic and Diluted Net Loss Per Share
                               
    For the Three Months Ended June 30,  
    2026     2025  
    Redeemable
Ordinary Share
    Non-Redeemable
Ordinary Share
    Redeemable
Ordinary Share
    Non-Redeemable
Ordinary Share
 
    (Unaudited)     (Unaudited)  
Numerators:                                
Allocation of net loss   $ (541,219 )   $ (168,860 )   $ (2,101,237 )   $ (655,586 )
Accretion of redeemable ordinary shares to redemption value     1,120,064       -       3,308,723       -  
Allocation of net income (loss)   $ 578,845     $ (168,860 )   $ 1,207,486     $ (655,586 )
Denominators:                                
Weighted-average ordinary shares outstanding     5,750,000       1,794,000       5,750,000       1,794,000  
                                 
Basic and diluted earnings (loss) per share   $ 0.10     $ (0.09 )   $ 0.21     $ (0.37 )

 

Earnings (loss) per share presented on the unaudited condensed consolidated statement of operations and comprehensive income for the six months ended June 30, 2026 and 2025 is based on the following:

 

                                 
    For the Six Months Ended June 30,  
    2026     2025  
    Redeemable
Ordinary Share
    Non-Redeemable
Ordinary Share
    Redeemable
Ordinary Share
    Non-Redeemable
Ordinary Share
 
    (Unaudited)     (Unaudited)  
Numerators:                                
Allocation of net loss   $ (1,490,946 )   $ (465,175 )   $ (2,593,842 )   $ (809,279 )
Accretion of redeemable ordinary shares to redemption value     2,784,862       -       4,409,321       -  
Allocation of net income (loss)   $ 1,293,916     $ (465,175 )   $ 1,815,479     $ (809,279 )
Denominators:                                
Weighted-average ordinary shares outstanding     5,750,000       1,794,000       5,750,000       1,794,000  
                                 
Basic and diluted earnings (loss) per share   $ 0.23     $ (0.26 )   $ 0.32     $ (0.45 )