v3.26.1
Statements of Cash Flows (Unaudited) - USD ($)
6 Months Ended
Jun. 30, 2026
Jun. 30, 2025
Cash Flows from Operating Activities:    
Net income (loss) $ 1,154,720 $ (187,383)
Adjustments to reconcile net income (loss) to net cash used in operating activities    
Stock compensation expense 155,904
Interest and dividend earned on investments held in Trust Account (1,362,878) (248,334)
Changes in operating assets and liabilities:    
Prepaid expenses 19,342 (106,832)
Prepaid expenses - related parties (12,500)
Due to related parties 54,201
Accounts payable and accrued expenses 5,039 (55,735)
Net Cash Used in Operating Activities (183,777) (400,679)
Cash Flows from Investing Activity:    
Purchase of investments held in trust account (75,123,750)
Net Cash Used in Investing Activity (75,123,750)
Cash Flows from Financing Activities:    
Proceeds from public offering 74,750,000
Proceeds from private placement 2,300,000
Proceeds from promissory note - related party 95,048
Proceeds from working capital loan - related party 183,144
Payment of underwriter discount (747,500)
Payment of deferred offering costs (489,918)
Net Cash Provided by Financing Activities 183,144 75,907,630
Net Change in Cash (633) 383,201
Cash, beginning of period 17,251 3
Cash, end of period 16,618 383,204
Supplemental Disclosure of Noncash Activities:    
Deferred underwriting commission payable 1,495,000
Capital contribution through repayment of promissory notes 1
Issuance of representative shares 293,020
Conversion of Class B shares to Class A shares 80
Initial measurement of carrying value to redemption value 5,951,047
Remeasurement of carrying value to redemption value 1,362,878 248,334
Related parties debt forgiveness $ 108,602