v3.26.1
Consolidated Balance Sheets - USD ($)
Jun. 30, 2026
Dec. 31, 2025
Sep. 30, 2025
Dec. 31, 2024
Sep. 30, 2024
CURRENT ASSETS          
Cash and cash equivalents $ 232,017 $ 459,048   $ 1,487  
Deferred offering costs     214,880  
Prepaid expenses 68,952 129,174   4,266  
Total current assets 300,969 588,222   220,633  
Cash and Investments held in trust 61,500,162 60,429,224    
Total assets 61,801,131 61,017,446   220,633  
CURRENT LIABILITIES          
Accounts payable 17,594      
Accrued offering costs 75,000 78,973   21,839  
Due to related party   90,350  
Total current liabilities 98,792 85,186   147,055  
Total liabilities 98,792 85,186   147,055  
Commitments and contingencies (Note 14)    
Ordinary shares subject to possible redemption, 6,000,000 shares at redemption value of $10.25 and $10.07 per share as of June 30, 2026 and December 31, 2025, respectively 61,500,162 60,429,224    
SHAREHOLDERS’ EQUITY (DEFICIT)          
Preference shares, $0.000075 par value; 2,666,666 shares authorized; none issued and outstanding    
Common Stock, $5 par value, 10,000 shares authorized, 10,000 shares issued and outstanding as of June 30, 2026 and September 30, 2025 182 182   183  
Additional paid-in capital 336,822   152,817  
Retained earnings (Accumulated deficit) 201,995 166,032   (79,422)  
Total shareholders’ equity (deficit) 202,177 503,036   73,578  
Total liabilities and shareholders’ equity (deficit) 61,801,131 61,017,446   220,633  
Goodvision Inc [Member]          
CURRENT ASSETS          
Cash and cash equivalents 1,701,376   $ 1,766,451    
Accounts receivable, net 13,250,273   1,056,554    
Due from related party   28,169   $ 20,000
Prepaid expenses and other current assets 243,058      
Total current assets 15,194,707   2,851,174    
Property and equipment, net 14,005      
Total assets 15,208,712   2,851,174    
CURRENT LIABILITIES          
Accounts payable 11,529,277   2,665,899    
Accrued expenses and other payables 384,523   35,359    
Short-term loans payable — related parties 1,900,000      
Advance from PIPE investor 1,000,000      
Due to related party 935,380      
Total current liabilities 15,749,180   2,701,258    
Total liabilities 15,749,180   2,701,258    
Commitments and contingencies (Note 14)      
SHAREHOLDERS’ EQUITY (DEFICIT)          
Common Stock, $5 par value, 10,000 shares authorized, 10,000 shares issued and outstanding as of June 30, 2026 and September 30, 2025 [1] 50,000   50,000    
Additional paid-in capital [1]   (50,000)    
Subscription receivable [2] (50,000)      
Retained earnings (Accumulated deficit) (540,468)   149,916    
Total shareholders’ equity (deficit) (540,468)   149,916 [3]   69,216 [3]
Total liabilities and shareholders’ equity (deficit) 15,208,712   2,851,174    
Previously Reported [Member] | Goodvision Inc [Member]          
CURRENT ASSETS          
Cash and cash equivalents     1,766,451   433,516
Marketable securities       419,000
Accounts receivable, net     1,056,554   455,984
Due from related party     28,169   20,000
Prepaid expenses and other current assets       2,083
Total current assets     2,851,174   1,330,583
Total assets     2,851,174   1,330,583
CURRENT LIABILITIES          
Accounts payable     2,665,899   1,253,467
Accrued expenses and other payables     35,359   7,901
Total current liabilities     2,701,258   1,261,368
Total liabilities     2,701,258   1,261,368
Commitments and contingencies (Note 14)      
SHAREHOLDERS’ EQUITY (DEFICIT)          
Common Stock, $5 par value, 10,000 shares authorized, 10,000 shares issued and outstanding as of June 30, 2026 and September 30, 2025      
Additional paid-in capital      
Retained earnings (Accumulated deficit)     149,916   69,215
Total shareholders’ equity (deficit)     149,916   69,215
Total liabilities and shareholders’ equity (deficit)     $ 2,851,174   $ 1,330,583
Nonrelated Party [Member]          
CURRENT LIABILITIES          
Accrued expenses and other payables 15   24,866  
Related Party [Member]          
CURRENT LIABILITIES          
Accrued expenses and other payables $ 6,198 $ 6,198   $ 10,000  
[1] Common stock and additional paid-in capital amounts have been retroactively adjusted to reflect the legal capital structure of the Company. See Note 9 - Reorganization and Recapitalization.
[2] See Note 9 - Stock Subscription Receivable.
[3] Common stock and additional paid-in capital amounts have been retroactively adjusted to reflect the legal capital structure of the Company. See Note 9 - Reorganization and Recapitalization.