v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 6 Months Ended 12 Months Ended
Jun. 30, 2026
Dec. 31, 2025
Accounting Policies [Abstract]    
SCHEDULE OF BASIC AND DILUTED NET LOSS PER SHARE

 

   2026   2025   2026   2025 
  

Three months ended

June 30,

  

Six months ended

June 30,

 
   2026   2025   2026   2025 
Net income (loss)  $372,357   $(22,703)  $319,070   $(22,703)
Allocation of net loss – redeemable  $265,101   $-   $227,164   $- 
Allocation of net loss – non-redeemable  $107,256   $(22,703)  $91,906   $(22,703)
Weighted-average shares outstanding – redeemable   6,000,000    -    6,000,000    - 
Basic and diluted net income per share – redeemable  $0.04   $-   $0.04   $- 
Weighted-average shares outstanding – non-redeemable   2,427,500    2,136,082    2,427,500    2,134,715 
Basic and diluted net income (loss) per share – non-redeemable  $0.04   $(0.01)  $0.04   $(0.01)

 

   For the Year Ended
December 31, 2025		   For the period from
March 11, 2024
(inception) to
December 31, 2024		 
Net income (loss)  $245,454   $(79,422)

 

   Redeemable   Non-Redeemable   Redeemable   Non-Redeemable 
  

For the Year Ended

December 31, 2025

   For the period from March 11, 2024 (inception) to December 31, 2024 
   Redeemable   Non-Redeemable   Redeemable   Non-Redeemable 
Weighted-average shares outstanding   1,150,685    2,203,219    —    2,049,099 
Ownership percentage   34%   66%   —    100%
Numerators:                    
Allocation of net income (loss)   84,212    161,242    —    (79,422)
Denominators:                    
Weighted-average shares outstanding   1,150,685    2,203,219    —    2,049,099 
Basic and diluted net income (loss) per share  $0.07   $0.07    —   $(0.04)
SCHEDULE OF FAIR VALUE MEASUREMENTS

 

       Quoted   Significant   Significant 
       Prices in   Other   Other 
   As of   Active   Observable   Unobservable 
   June 30,   Markets   Inputs   Inputs 
   2026   (Level 1)   (Level 2)   (Level 3) 
Assets:                                    
Cash and investments held in Trust Account  $61,500,162   $61,500,162   $-   $- 
Cash and cash equivalent   232,017    232,017    -    - 

 

       Quoted   Significant   Significant 
       Prices in   Other   Other 
   As of   Active   Observable   Unobservable 
   December 31,   Markets   Inputs   Inputs 
   2025   (Level 1)   (Level 2)   (Level 3) 
Assets:                                    
Cash and investments held in Trust Account  $60,429,224   $60,429,224   $-   $- 
Cash and cash equivalent   459,048    459,048    -    - 

 

       Quoted   Significant   Significant 
       Prices in   Other   Other 
   As of   Active   Observable   Unobservable 
   December 31,   Markets   Inputs   Inputs 
   2025   (Level 1)   (Level 2)   (Level 3) 
Assets:                    
Cash and investments held in Trust Account  $60,429,224   $60,429,224   $—   $— 
Cash and cash equivalent   

459,048

    

459,048

    

-

    

-

 
SCHEDULE OF ORDINARY SHARES SUBJECT TO POSSIBLE REDEMPTION

As of June 30, 2026 and December 31, 2025, ordinary shares subject to possible redemption are reconciled as follows:

 

      
Gross Proceeds  $60,000,000 
Less:     
Gross proceeds allocated to Public Rights   (874,000)
Offering costs allocated to Public Shares   (1,930,704)
Add:     
Remeasurement of carrying value to redemption value   3,233,928 
Ordinary shares subject to possible redemption, as of December 31, 2025  $60,429,224 
      
Plus:     
Subsequent measurement of ordinary shares subject to possible redemption   1,070,938 
Ordinary shares subject to possible redemption, as of June 30, 2026  $61,500,162