SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Jun. 30, 2026

Accounting Policies [Abstract]

SCHEDULE OF NET INCOME (LOSS) PER SHARE PRESENTED STATEMENTS OF OPERATIONS

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

		For The Three Months				For The Three Months				For The Six Months				For The Six Months
		Ended				Ended				Ended				Ended
		June 30,				June 30,				June 30,				June 30,
		2026				2025				2026				2025
Net income (loss)		$	(375,791	)		$	114,161			$	(743,135	)		$	258,075
Interest earned from trust account			(102,165	)			(393,352	)			(205,921	)			(806,708	)
Accretion of temporary equity into redemption value (extension deposit)			(150,000	)			(350,000	)			(300,000	)			(725,000	)
Net loss including accretion of temporary equity to redemption value		$	(627,956	)		$	(629,191	)		$	(1,249,056	)		$	(1,273,633	)

SCHEDULE OF EARNINGS PER SHARE BASIC AND DILUTED

		Shares				Shares				Shares				Shares
		For the three months ended June 30, 2026								For the three months ended June 30, 2025
		Redeemable				Non- Redeemable				Redeemable				Non- Redeemable
		Shares				Shares				Shares				Shares
Basic and diluted net income (loss) per share:

Numerators:
Allocation of net loss including accretion of temporary equity		$	(223,806	)		$	(404,150	)		$	(419,672	)		$	(209,519	)
Income earned on investment held in Trust Account			102,165				-				393,352				-
Accretion of temporary equity to redemption value (extension deposit)			150,000				-				350,000				-
Allocation of net income (loss)		$	28,359			$	(404,150	)		$	323,680			$	(209,519	)

Denominators:
Weighted-average shares outstanding			959,404				1,732,500				3,470,245				1,732,500
Basic and diluted net income (loss) per share		$	0.03			$	(0.23	)		$	0.09			$	(0.12	)

		Shares				Shares				Shares				Shares
		For the six months ended June 30, 2026								For the six months ended June 30, 2025
		Redeemable				Non- Redeemable				Redeemable				Non- Redeemable
		Shares				Shares				Shares				Shares
Basic and diluted net income (loss) per share:

Numerators:
Allocation of net loss including accretion of temporary equity		$	(451,998	)		$	(797,059	)		$	(858,978	)		$	(414,654	)
Income earned on investment held in Trust Account			205,921				-				806,708				-
Accretion of temporary equity to redemption value (extension deposit)			300,000				-				725,000				-
Allocation of net income (loss)		$	53,923			$	(797,059	)		$	672,730			$	(414,654	)

Denominators:
Weighted-average shares outstanding			982,470				1,732,500				3,588,968				1,732,500
Basic and diluted net income (loss) per share		$	0.05			$	(0.46	)		$	0.19			$	(0.24	)

SCHEDULE OF ORDINARY SHARES SUBJECT TO POSSIBLE REDEMPTION REFLECTED IN THE BALANCE SHEET

At June 30, 2026, the ordinary shares subject to possible redemption reflected in the balance sheet are reconciled in the following table:

Public offering proceeds		$	60,000,000
Less:
Proceeds allocated to Public Rights			(2,460,000	)
Allocation of offering costs related to redeemable shares			(4,163,327	)
Plus:
Accretion of carrying value to redemption value			6,623,327
Ordinary shares subject to possible redemption		$	60,000,000
Plus:
Subsequent measurement of ordinary shares subject to possible redemption (income earned on trust account)			107,055
Ordinary shares subject to possible redemption as of December 31, 2023		$	60,107,055
Less:
Withdrawn in connection with redemption			(23,803,376	)
Plus:
Subsequent measurement of ordinary shares subject to possible redemption (extension deposit)			500,000
Subsequent measurement of ordinary shares subject to possible redemption (income earned on trust account)			2,779,141
Ordinary shares subject to possible redemption as of December 31, 2024		$	39,582,820
Plus:
Subsequent measurement of ordinary shares subject to possible redemption (extension deposit)			375,000
Subsequent measurement of ordinary shares subject to possible redemption (income earned on trust account)			413,357
Ordinary shares subject to possible redemption as of March 31, 2025		$	40,371,177
Less:
Withdrawn in connection with redemption			(21,826,501	)
Plus:
Subsequent measurement of ordinary shares subject to possible redemption (extension deposit)			350,000
Subsequent measurement of ordinary shares subject to possible redemption (income earned on trust account)			393,352
Ordinary shares subject to possible redemption as of June 30, 2025		$	19,288,028
Plus:
Subsequent measurement of ordinary shares subject to possible redemption (extension deposit)			300,000
Subsequent measurement of ordinary shares subject to possible redemption (income earned on trust account)			200,465
Ordinary shares subject to possible redemption as of September 30, 2025		$	19,788,493
Less:
Withdrawn in connection with redemption			(8,456,654	)
Plus:
Subsequent measurement of ordinary shares subject to possible redemption (extension deposit)			250,000
Subsequent measurement of ordinary shares subject to possible redemption (income earned on trust account)			179,152
Ordinary shares subject to possible redemption as of December 31, 2025		$	11,760,990
Plus:
Subsequent measurement of ordinary shares subject to possible redemption (extension deposit)			150,000
Subsequent measurement of ordinary shares subject to possible redemption (income earned on trust account)			103,756
Ordinary shares subject to possible redemption as of March 31, 2026		$	12,014,746
Plus:
Subsequent measurement of ordinary shares subject to possible redemption (extension deposit)			150,000
Subsequent measurement of ordinary shares subject to possible redemption (income earned on trust account)			102,165
Withdrawn in connection with redemption			(1,503,643	)
Ordinary shares subject to possible redemption as of June 30, 2026		$	10,763,268

Tabular disclosure of the nature and terms of the financial instruments and the rights and obligations embodied in those instruments, information about settlement alternatives, if any, in the contract and identification of the entity that controls the settlement alternatives including: a. The amount that would be paid, or the number of shares that would be issued and their fair value, determined under the conditions specified in the contract if the settlement were to occur at the reporting date b. How changes in the fair value of the issuer's equity shares would affect those settlement amounts (for example, "the issuer is obligated to issue an additional x shares or pay an additional y dollars in cash for each $1 decrease in the fair value of one share") c. The maximum amount that the issuer could be required to pay to redeem the instrument by physical settlement, if applicable d. The maximum number of shares that could be required to be issued, if applicable e. That a contract does not limit the amount that the issuer could be required to pay or the number of shares that the issuer could be required to issue, if applicable f. For a forward contract or an option indexed to the issuer's equity shares, the forward price or option strike price, the number of issuer's shares to which the contract is indexed, and the settlement date or dates of the contract, as applicable. g. The components of the liability that would otherwise be related to shareholders' interest and other comprehensive income (if any) subject to the redemption feature (for example, par value and other paid in amounts of mandatorily redeemable instruments are disclosed separately from the amount of retained earnings or accumulated deficit).

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