v3.26.1
SIGNIFICANT ACCOUNTING POLICIES (Tables)
6 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]  
Schedule of unaudited statement of operations
           
   

For the
six months ended
June 30,
2026

    For the
six months ended
June 30,
2025
 
    (unaudited)     (unaudited)  
Net income   $ 314,782     $ 1,167,324  
Accretion of temporary equity to redemption value     (937,303 )     (1,482,043 )
Net loss including accretion of temporary equity   $ (622,521 )   $ (314,719 )

 

                 
   

For the
three months ended
June 30,
2026

   

For the
three months ended
June 30,
2025

 
    (unaudited)     (unaudited)  
Net income   $ 184,954     $ 589,626  
Accretion of temporary equity to redemption value     (586,841 )     (742,274 )
Net loss including accretion of temporary equity   $ (401,887 )   $ (152,648 )
Schedule of Basic and dilute net income per share
                               
 
 
  For the
Six Months Ended

June 30,
2026
    For the
Six Months Ended

June 30,
2025
 
    Redeemable     Non-Redeemable     Redeemable     Non-Redeemable  
    Ordinary Share     Ordinary Share     Ordinary Share     Ordinary Share  
    (unaudited)     (unaudited)     (unaudited)     (unaudited)  
Numerators:                                
Allocation of net income including carrying value to redemption value   $ (371,026 )   $ (251,495 )   $ (245,014 )   $ (69,705 )
Accretion of carrying value to redemption value     937,303       -       1,482,043       -  
Allocation of net income/(loss)   $ 566,277     $ (251,495 )   $ 1,237,029     $ (69,705 )
Denominators:                                
Weighted-average shares outstanding     2,895,969       1,963,000       6,900,000       1,963,000  
Basic and diluted net income per share   $ 0.20     $ (0.13 )   $ 0.18     $ (0.04 )

 

                               
    For the
Three Months Ended
    For the
Three Months Ended
 
    June 30,
2026
    June 30,
2025
 
    Redeemable     Non-Redeemable     Redeemable     Non-Redeemable  
    Ordinary Share     Ordinary Share     Ordinary Share     Ordinary Share  
    (unaudited)     (unaudited)     (unaudited)     (unaudited)  
Numerators:                                
Allocation of net income including carrying value to redemption value   $ (233,840 )   $ (168,057 )   $ (118,839 )   $ (33,809 )
Accretion of carrying value to redemption value     586,841       -       742,274       -  
Allocation of net income/(loss)   $ 353,001     $ (168,057 )   $ 623,435     $ (33,809 )
Denominators:                                
Weighted-average shares outstanding     2,731,252       1,963,000       6,900,000       1,963,000  
Basic and diluted net income per share   $ 0.13     $ (0.09 )   $ 0.09     $ (0.02 )
Schedule of fair value hierarchy
                               
    June 30,
2026
    Quoted
Prices in
Active Markets
(Level 1)
    Significant
Other
Observable
Inputs
(Level 2)
    Significant
Other
Unobservable
Inputs
(Level 3)
 
    (unaudited)     (unaudited)     (unaudited)     (unaudited)  
Assets                                
Cash and investments held in trust account   $ 34,017,341     $ 34,017,341     $ -     $ -  

 

    December 31,
2025
    Quoted
Prices in
Active Markets
(Level 1)
    Significant
Other
Observable
Inputs
(Level 2)
    Significant
Other
Unobservable
Inputs
(Level 3)
 
Assets                                
Cash and investments held in trust account   $ 33,080,038     $ 33,080,038     $ -     $ -