v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND NEW ACCOUNTING STANDARDS (Tables)
 6 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]  
SCHEDULE OF FAIR VALUE MEASUREMENT ON RECURRING BASIC

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

 

       Fair value measurements at reporting date using: 
Description  Fair Value   Quoted
prices in
active
markets
for identical
liabilities
(Level 1)		   Significant
other
observable
inputs
(Level 2)		   Significant
unobservable
inputs
(Level 3)		 
Assets:                    
Cash and money market funds held in Trust Account at June 30, 2026  $2,952,818   $2,952,818   $-   $- 
                     
Cash and money market funds held in Trust Account at December 31, 2025  $3,087,211   $3,087,211   $-   $- 
SCHEDULE OF EARNINGS PER SHARE

The loss per share presented in the statement of operations is based on the following:

 

For the Three-Month Period Ended June 30, 2026

 

  

Common shares

subject to

redemption

  

Non-redeemable

Common Shares

 
         
Basic and diluted net loss per share          
Numerator:          
Allocation of net loss   -    (109,292)
Denominator:          
Weighted-average shares outstanding   205,950    2,875,000 
Basic and diluted net loss per share  $-   $(0.04)

 

For the Three-Month Period Ended June 30, 2025

 

  

Common shares

subject to

redemption

  

Non-redeemable

Common Shares

 
         
Basic and diluted net loss per share          
Numerator:          
Allocation of net loss   -    (291,557)
Denominator:          
Weighted-average shares outstanding   258,696    2,875,000 
Basic and diluted net loss per share  $-   $(0.10)

 

For the Six-Month Period Ended June 30, 2026

 

  

Common shares

subject to

redemption

  

Non-redeemable

Common Shares

 
         
Basic and diluted net loss per share          
Numerator:          
Allocation of net loss   -    (275,598)
Denominator:          
Weighted-average shares outstanding   211,553    2,875,000 
Basic and diluted net loss per share  $-   $(0.10)

 

For the Six-Month Period Ended June 30, 2025

 

  

Common shares

subject to

redemption

  

Non-redeemable

Common Shares

 
         
Basic and diluted net loss per share          
Numerator:          
Allocation of net loss   -    (1,000,101)
Denominator:          
Weighted-average shares outstanding   258,737    2,875,000 
Basic and diluted net loss per share  $-   $(0.35)