v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
9 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]  
SCHEDULE OF COMMON STOCK SUBJECT TO REDEMPTION

As of June 30, 2026 and September 30, 2025, the common stock subject to redemption reflected in the balance sheets are reconciled in the following table:

 

Common stock subject to possible redemption, September 30, 2025  $15,983,315 
Plus:     
Remeasurement of carrying value to redemption value   121,098 
Common stock subject to possible redemption, December 31, 2025  $16,104,413 
Less:     
Redemptions of Common Stock   (7,886,591)
Plus:     
Remeasurement of carrying value to redemption value   108,311 
Common stock subject to possible redemption, March 31, 2026  $8,326,133 
Plus:     
Remeasurement of carrying value to redemption value   56,596 
Common stock subject to possible redemption, June 30, 2026  $8,382,729 
SCHEDULE OF BASIC AND DILUTED NET LOSS INCOME PER COMMON STOCK

The following table reflects the calculation of basic and diluted net (loss) income per common stock (in dollars, except per share amounts):

 

   For the Three Months Ended June 30,   For the Nine Months Ended June 30, 
   2026   2025   2026   2025 
   Redeemable   Non-redeemable   Redeemable   Non-redeemable   Redeemable   Non-redeemable   Redeemable   Non-redeemable 
Basic and diluted net (loss) income per common share                                        
Numerator:                                        
Allocation of net (loss) income  $(85,970)  $(481,196)  $597,750   $220,860   $(284,348)  $(981,586)  $1,861,869   $687,935 
Denominator:                                        
Basic weighted-average shares outstanding   759,139    4,249,090    11,500,000    4,249,090    1,230,884    4,249,090    11,500,000    4,249,090 
Basic and diluted net (loss) income per common share  $(0.11)  $(0.11)  $0.05   $0.05   $(0.23)  $(0.23)  $0.16   $0.16