v3.26.1
Consolidated Statements of Cash Flows - USD ($)
3 Months Ended 6 Months Ended 9 Months Ended 10 Months Ended 12 Months Ended
Jun. 30, 2026
Jun. 30, 2025
Jun. 30, 2026
Jun. 30, 2025
Jun. 30, 2026
Jun. 30, 2025
Dec. 31, 2024
Dec. 31, 2025
Sep. 30, 2025
Sep. 30, 2024
Cash flows from operating activities:                    
Net income (loss) $ 372,357 $ (22,703) $ 319,070 $ (22,703)     $ (79,422) $ 245,454    
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:                    
Transaction costs paid on behalf of the Company     451,009            
Interest earned on cash and investments held in Trust Account (539,588) (1,070,938)     (429,224)    
Changes in operating assets and liabilities:                    
Prepaid expenses     60,222 2,133     (124,908)    
Accounts payable     17,594            
Other receivable     (150)            
Accrued expenses – related party             10,000 (3,802)    
Accrued expenses     (15)     (24,851)    
Accrued offering costs     (3,973)     69,459 50,826    
Due to related party     20,600            
Net cash provided by (used in) operating activities     (227,031) (120)     37 (286,505)    
Cash flows from investing activities:                    
Cash deposited into Trust account             (60,000,000)    
Net cash used in investing activities             (60,000,000)    
Cash flows from financing activities:                    
Proceeds from due to related party             122,716    
Repayments of due to related party             (262,446)    
Proceeds from sale of public units             60,000,000    
Proceeds from private placement units             2,525,000    
Payment of offering costs             (1,641,658)    
Proceeds from issuance of EBC Founders Share             1,450 454    
Net cash provided by financing activities             1,450 60,744,066    
Net change in cash and cash equivalents     (227,031) (120)     1,487 457,561    
Cash and cash equivalents, beginning of period     459,048 1,487     1,487    
Cash and cash equivalents, end of period 232,017 1,367 232,017 1,367 $ 232,017 $ 1,367 1,487 459,048    
Supplemental disclosure of cash flow information:                    
Deferred offering costs paid by Sponsor in exchange for issuance of ordinary shares             25,000    
Deferred offering costs paid by related party     14,550     69,000 49,380    
Accrued offering costs paid by related party     43,705            
Deferred offering costs included in accrued expenses             19,330    
Deferred offering costs charged to additional paid-in capital – EBC founder shares     47,880     126,550 1,960,106    
Issuance of EBC founder shares subscription receivable     454            
Contribution of transaction cost     451,009            
Subsequent measurement of ordinary shares subject to possible redemption     1,070,938     429,244    
Forfeiture of founder shares             $ 23    
Goodvision Inc [Member]                    
Cash flows from operating activities:                    
Net income (loss) 46,637 (50,568)     (690,384) (6,510)     $ 80,700 $ 25,911
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:                    
Bad debt expense                 300
Depreciation expense 787       1,787        
Changes in operating assets and liabilities:                    
Prepaid expenses and other current assets         (243,058)     2,083 (2,083)
Accounts payable         8,863,378 318,091     1,412,432 783,585
Accounts receivable, net         (12,193,719) (161,052)     (600,870) (306,424)
Due from related party         28,169 (8,169)     (8,169) (20,000)
Accrued expenses and other payables         349,164 725     27,458 7,901
Due to related party         935,380        
Net cash provided by (used in) operating activities         (2,949,283) 143,085     913,935 488,889
Cash flows from investing activities:                    
Proceeds from maturity of marketable securities         419,000        
Purchase of marketable securities         (420,000)        
Purchase/sale of marketable securities                 419,000 (419,000)
Purchase of property and equipment         (15,792)        
Net cash used in investing activities         (15,792) (1,000)     419,000 (419,000)
Cash flows from financing activities:                    
Proceeds from short-term loans — related parties         1,900,000        
Advance from PIPE investor         1,000,000        
Net cash provided by financing activities         2,900,000        
Net change in cash and cash equivalents         (65,075) 142,085     1,332,935 69,889
Cash and cash equivalents, beginning of period         1,766,451 433,516     433,516 363,627
Cash and cash equivalents, end of period $ 1,701,376 $ 575,601 $ 1,701,376 $ 575,601 1,701,376 575,601     $ 1,766,451 $ 433,516
Supplemental disclosure of cash flow information:                    
Cash paid for interest                
Cash paid for income taxes         $ 800