v3.26.1
Segment Information
 6 Months Ended
Jun. 30, 2026
Segment Information [Abstract]  
Segment Information

Note 8 — Segment Information

 

ASC Topic 280, “Segment Reporting,” establishes standards for companies to report in their unaudited financial statement information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker, or group, in deciding how to allocate resources and assess performance.

 

The Company’s chief operating decision maker has been identified as the Chief Executive Officer (“CODM”), who reviews the operating results for the Company as a whole to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that the Company only has one operating segment.

  

When evaluating the Company’s performance and making key decisions regarding resource allocation, the CODM reviews several key metrics, which include formation and operating costs. The following table presents the significant segment expenses of the Company’s single segment.

 

                      For the
period from		  
    For the     For the     For the     March 27,  
    Three Months
Ended		     Three Months
Ended		     Six Months
Ended		     2024
(Inception) to		  
    June 30,
2026		     June 30,
2025		     June 30,
2026		     June 30,
2025		  
                         
                         
Formation and operating costs   $ 103,331     $ 162,486     $ 208,158     $ 279,813  
Stock compensation expense     -       155,904       -       155,904  
Loss from operations     (103,331 )     (318,390 )     (208,158 )     (435,717 )
                                 
Interest and dividend income on investments held in Trust Account     686,681       248,334       1,362,878       248,334  
Total other income     686,681       248,334       1,362,878       248,334  
                                 
Net Income (loss)   $ 583,350     $ (70,056 )   $ 1,154,720     $ (187,383 )