Balance Sheets (Unaudited) - USD ($)	Jun. 30, 2026	Sep. 30, 2025
Current assets
Cash	$ 30,161	$ 428,700
Cash – restricted		787,365
Prepaid expenses and other current assets	50,002	27,833
Short-term prepaid insurance	55,122
Prepaid income taxes	121,250
Total current assets	256,535	1,243,898
Cash and investments held in Trust Account	8,261,479	15,890,194
Total Assets	8,518,014	17,134,092
Current liabilities
Accounts payable and accrued expenses	502,458	73,757
Income taxes payable		694,245
Excise taxes payable	1,442,167	1,061,310
Promissory note – related party	500,000
Due to Sponsor	2,788	2,788
Total Liabilities	2,447,413	1,832,100
Commitments and contingencies (Note 6)
Common stock subject to possible redemption, 759,139 and 1,490,880 shares at redemption value of $11.04 and 10.72 per share as of June 30, 2026 and September 30, 2025, respectively	8,382,729	15,983,315
Stockholders’ Deficit
Preferred stock, $0.0001 par value, 10,000,000 shares authorized, no shares issued and outstanding as of June 30, 2026 and September 30, 2025
Common stock, $0.0001 par value, 100,000,000 shares authorized, 4,249,090 shares issued and outstanding as of June 30, 2026 and September 30, 2025	425	425
Additional paid-in capital
Accumulated Deficit	(2,312,553)	(681,748)
Total Stockholders’ Deficit	(2,312,128)	(681,323)
Total Liabilities and Stockholders’ Deficit	$ 8,518,014	$ 17,134,092

Excise tax payable current.

No definition available.

Name:	IBAC_ExciseTaxPayableCurrent
Namespace Prefix:	IBAC_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

- Definition

Sum of the carrying values as of the balance sheet date of obligations incurred through that date and due within one year (or the operating cycle, if longer), including liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received, taxes, interest, rent and utilities, accrued salaries and bonuses, payroll taxes and fringe benefits.