Significant Accounting Policies (Tables)
|
9 Months Ended |
12 Months Ended |
Jun. 30, 2026 |
Sep. 30, 2025 |
| Significant Accounting Policies [Abstract] |
|
|
| Schedule of Class A Ordinary Shares Subject to Possible Redemption |
Accordingly, as of June 30, 2026 and September
30, 2025, Class A ordinary shares subject to possible redemption are presented at redemption value as temporary equity, outside of permanent
shareholders’ equity on the Company’s balance sheet in the following table:
| | |
Shares | | |
Amount | |
| Class A ordinary shares subject to possible redemption – September 30, 2024 | |
| 5,750,000 | | |
$ | 55,929,275 | |
| Plus: | |
| | | |
| | |
| Accretion of carrying value to redemption value | |
| — | | |
| 2,180,512 | |
| Remeasurement of carrying value to redemption value | |
| — | | |
| 2,230,500 | |
| Cash deposited in trust account for term extension | |
| — | | |
| 450,000 | |
| Less: | |
| | | |
| | |
| Public shareholder redemptions | |
| (2,819,767 | ) | |
| (29,451,965 | ) |
| Class A ordinary shares subject to possible redemption – September 30, 2025 | |
| 2,930,233 | | |
$ | 31,338,322 | |
| Plus: | |
| | | |
| | |
| Accretion of carrying value to redemption value | |
| — | | |
| 299,353 | |
| Cash deposited in trust account for term extension | |
| — | | |
| 450,000 | |
| Class A ordinary shares subject to possible redemption – December 31, 2025 | |
| 2,930,233 | | |
$ | 32,087,675 | |
| Plus: | |
| | | |
| | |
| Accretion of carrying value to redemption value | |
| — | | |
| 272,856 | |
| Cash deposited in trust account for term extension | |
| — | | |
| 450,000 | |
| Class A ordinary shares subject to possible redemption – March 31, 2026 | |
| 2,930,233 | | |
$ | 32,810,531 | |
| Plus: | |
| | | |
| | |
| Accretion of carrying value to redemption value | |
| — | | |
| 278,500 | |
| Cash deposited in trust account for term extension | |
| — | | |
| 450,000 | |
| Less: | |
| | | |
| | |
| Public shareholder redemptions | |
| (2,655,132 | ) | |
| (30,387,444 | ) |
| Class A ordinary shares subject to possible redemption – June 30, 2026 | |
| 275,101 | | |
$ | 3,151,587 | |
|
Accordingly, as of September 30, 2025 and 2024,
Class A ordinary shares subject to possible redemption are presented at redemption value as temporary equity, outside of permanent shareholders’
equity on the Company’s balance sheet in the following table:
| | |
Shares | | |
Amount | |
| Gross proceeds from IPO | |
| 5,700,000 | | |
$ | 57,500,000 | |
| Less: | |
| | | |
| | |
| Proceeds allocated to Public Rights | |
| — | | |
| (1,265,000 | ) |
| Allocation of offering costs related to redeemable shares | |
| — | | |
| (1,554,984 | ) |
| Plus: | |
| | | |
| | |
| Accretion of carrying value to redemption value | |
| — | | |
| 639,472 | |
| Subsequent measurement of ordinary
shares to redemption value | |
| — | | |
| 609,787 | |
| Class A ordinary shares subject to possible redemption –
September 30, 2024 | |
| 5,700,000 | | |
| 55,929,275 | |
| Plus: | |
| | | |
| | |
| Accretion of carrying value to redemption value | |
| — | | |
| 2,180,512 | |
| Remeasurement of carrying value to redemption value | |
| — | | |
| 2,230,500 | |
| Less: | |
| | | |
| | |
| Public shareholder redemptions | |
| (2,819,767 | ) | |
| (29,451,965 | ) |
| Extension fees | |
| — | | |
| 450,000 | |
| Class A ordinary shares subject to possible
redemption – September 30, 2025 | |
| 2,930,233 | | |
$ | 31,338,322 | |
|
| Schedule of Net Income (Loss) Per Share |
The net income (loss) per share presented
in the unaudited condensed statements of operations is based on the following:
| | |
Three Months Ended June 30, | | |
Nine Months Ended June 30, | |
| | |
2026 | | |
2025 | | |
2026 | | |
2025 | |
| Net income | |
$ | 79,232 | | |
$ | 354,378 | | |
$ | 110,299 | | |
$ | 1,304,272 | |
| Accretion of Class A ordinary shares
to redemption value | |
| (728,500 | ) | |
| (1,323,416 | ) | |
| (2,200,709 | ) | |
| (4,020,624 | ) |
| Net loss including accretion of Class
A ordinary shares to redemption value | |
$ | (649,268 | ) | |
$ | (969,038 | ) | |
$ | (2,090,410 | ) | |
$ | (2,716,352 | ) |
|
The net income (loss) per share presented in
the statement of operations is based on the following:
| | |
For the Year Ended September 30,
2025 | | |
For the Year Ended September 30,
2024 | |
| Net income | |
$ | 1,370,753 | | |
$ | 255,721 | |
| Accretion of Class A ordinary shares to redemption value | |
| (4,411,012 | ) | |
| (1,249,259 | ) |
| Net loss including accretion of Class A ordinary shares to redemption value | |
$ | (3,040,259 | ) | |
$ | (993,538 | ) |
|
| Schedule of Basic and Diluted Net Income (Loss) Per Ordinary Share |
| | |
For the Three Months Ended June
30, | |
| | |
2026 | | |
2025 | |
| | |
Redeemable
Class A Ordinary Shares | | |
Non-redeemable Class A and
Class B Ordinary Shares | | |
Redeemable
Class A Ordinary Shares | | |
Non-redeemable Class A and
Class B Ordinary Shares | |
| Basic and diluted net loss per ordinary share | |
| | |
| | |
| | |
| |
| Numerator: | |
| | |
| | |
| | |
| |
| Allocation of net loss | |
$ | (392,690 | ) | |
$ | (256,578 | ) | |
$ | (728,791 | ) | |
$ | (240,247 | ) |
| Accretion of Class A ordinary shares
subject to possible redemption to redemption value | |
| 728,500 | | |
| — | | |
| 1,323,416 | | |
| — | |
| Allocation of net income (loss) | |
| 335,810 | | |
| (256,578 | ) | |
| 594,625 | | |
| (240,247 | ) |
| | |
| | | |
| | | |
| | | |
| | |
| Denominator: | |
| | | |
| | | |
| | | |
| | |
| Basic and diluted weighted average shares outstanding | |
| 2,901,056 | | |
| 1,895,500 | | |
| 5,750,000 | | |
| 1,895,500 | |
| Basic and diluted net income (loss) per ordinary share | |
$ | 0.12 | | |
$ | (0.14 | ) | |
$ | 0.10 | | |
$ | (0.13 | ) |
| | |
For the Nine Months Ended June
30, | |
| | |
2026 | | |
2025 | |
| | |
Redeemable
Class A Ordinary Shares | | |
Non-redeemable Class A and
Class B Ordinary Shares | | |
Redeemable Class
A Ordinary Shares | | |
Non-redeemable Class A and
Class B Ordinary Shares | |
| Basic and diluted net income (loss) per ordinary share | |
| | |
| | |
| | |
| |
| Numerator: | |
| | |
| | |
| | |
| |
| Allocation of net loss | |
$ | (1,267,660 | ) | |
$ | (822,750 | ) | |
$ | (2,042,904 | ) | |
$ | (673,448 | ) |
| Accretion of Class A ordinary shares
subject to possible redemption to redemption value | |
| 2,200,709 | | |
| — | | |
| 4,020,624 | | |
| — | |
| Allocation of net income (loss) | |
| 933,049 | | |
| (822,750 | ) | |
| 1,977,720 | | |
| (673,448 | ) |
| | |
| | | |
| | | |
| | | |
| | |
| Denominator: | |
| | | |
| | | |
| | | |
| | |
| Basic and diluted weighted average shares outstanding | |
| 2,901,056 | | |
| 1,895,500 | | |
| 5,750,000 | | |
| 1,895,500 | |
| Basic and diluted net income (loss)
per ordinary share | |
$ | 0.32 | | |
$ | (0.43 | ) | |
$ | 0.34 | | |
$ | (0.36 | ) |
|
| | |
For the Year Ended September
30, 2025 | | |
For the Year Ended September
30, 2024 | |
| | |
Redeemable Class A Ordinary
Shares | | |
Non-redeemable Class A and
Class B Ordinary Shares | | |
Redeemable Class A Ordinary
Shares | | |
Non-redeemable Class A and
Class B Ordinary Shares | |
| Basic and diluted net income (loss) per ordinary share | |
| | |
| | |
| | |
| |
| Numerator: | |
| | |
| | |
| | |
| |
| Allocation of net loss | |
$ | (2,209,256 | ) | |
$ | (831,003 | ) | |
$ | (469,643 | ) | |
$ | (523,895 | ) |
| Accretion of Class A ordinary shares subject
to possible redemption to redemption value | |
| 4,411,012 | | |
| — | | |
| 1,249,259 | | |
| — | |
| Allocation of net income (loss) | |
| 2,201,756 | | |
| (831,003 | ) | |
| 779,616 | | |
| (523,895 | ) |
| | |
| | | |
| | | |
| | | |
| | |
| Denominator: | |
| | | |
| | | |
| | | |
| | |
| Basic and diluted weighted average shares outstanding | |
| 5,039,264 | | |
| 1,895,500 | | |
| 1,387,978 | | |
| 1,548,308 | |
| Basic and diluted net income (loss) per
ordinary share | |
$ | 0.44 | | |
$ | (0.44 | ) | |
$ | 0.56 | | |
$ | (0.34 | ) |
|