v3.26.1
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)