v3.26.1
DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS (Tables)
 6 Months Ended
Jun. 30, 2026
FocusImpact [Member]  
Restructuring Cost and Reserve [Line Items]  
SCHEDULE OF FAIR VALUES OF THE ASSETS AND LIABILITIES

The following table sets forth the assets and liabilities as of June 6, 2025, that were assumed in connection with the execution of the Business Combination:

 

   Focus Impact 
Current assets:     
Loan receivable  $2,000,000 
Other current assets   71,556 
Total current assets   2,071,556 
      
Total assets acquired  $2,071,556 
Current liabilities:     
Non-redemption agreement  $1,240,000 
Accrued expenses and other current liabilities   7,686,531 
Notes payable   8,558,492 
Warrant liabilities   210,668,000 
Total current liabilities assumed  $228,153,023 
      
Total assets acquired and liabilities assumed  $(226,081,467)
Legacy XCF [Member]  
Restructuring Cost and Reserve [Line Items]  
SCHEDULE OF FAIR VALUES OF THE ASSETS AND LIABILITIES

The following table sets forth the fair values of the assets and liabilities as of February 19, 2025, that were assumed in connection with the execution of the MIPAs:

 

   Legacy XCF 
Current assets:     
Cash and cash equivalents  $220,897 
Related party receivables   674,737 
Receivable from New Rise Renewables LLC   1,939,974 
Convertible notes receivable   141,401 
Total current assets   2,977,009 
Land   179,000 
Construction in progress   10,763,059 
Total assets acquired  $13,919,068 
Current liabilities:     
Professional fees payable  $2,975,451 
Accrued expenses and other current liabilities   191,677 
Accrued interest on notes payable   501,402 
Notes payable   1,964,417 
Loan payable to related party   1,712,745 
Convertible notes payable to related party (Note 9)   100,000,000 
Total current liabilities assumed   107,345,692 
Total assets acquired and liabilities assumed  $(93,426,624)