v3.26.1
SEGMENT INFORMATION (FY) (Tables)
 6 Months Ended 12 Months Ended
Jun. 30, 2026
Dec. 31, 2025
SEGMENT INFORMATION [Abstract]    
Segment Information
The CODM assesses performance for the single segment and decides how to allocate resources based on net income (loss) that also is reported on the unaudited condensed consolidated statements of operations as net income (loss). The measure of segment assets is reported on the condensed consolidated balance sheets as total assets. When evaluating the Company’s performance and making key decisions regarding resource allocation, the CODM reviews several key metrics included in net income and total assets, which include the following:
 
 
 
 
 
 
 
 
 
 
As of
June 30,
2026
 
 
As of
December 31,
2025
Cash
 
 
$437,369
 
 
$865,031
Cash and investments held in Trust Account
 
 
$85,086,232
 
 
$91,872,418
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
For the Three Months
Ended June 30,
 
 
For the Six Months
Ended June 30,
 
 
 
2026
 
 
2025
 
 
2026
 
 
2025
General and administrative expenses
 
 
$941,325
 
 
$193,196
 
 
$1,800,159
 
 
$449,154
Investment income on the Trust Account
 
 
$339,769
 
 
$948,922
 
 
$1,180,950
 
 
$1,910,834
Dividend income on the Trust Account
 
 
$487,564
 
 
$—
 
 
$487,564
 
 
$—
 
 
 
 
 
 
 
 
 
 
 
 
 
The CODM assesses performance for the single segment and decides how to allocate resources based on net income (loss) that also is reported on the consolidated statements of operations as net income (loss). The measure of segment assets is reported on the consolidated balance sheets as total assets. When evaluating the Company’s performance and making key decisions regarding resource allocation, the CODM reviews several key metrics included in net income and total assets, which include the following:
 
 
 
 
 
 
 
 
 
 
As of
December 31,
2025
 
 
As of
December 31,
2024
Cash
 
 
$865,031
 
 
$1,129,684
Investments held in Trust Account
 
 
$91,872,418
 
 
$88,654,397
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
For the Year
Ended
December 31,
2025
 
 
For the Period from
March 22, 2024
(Inception) Through
December 31,
2024
General and administrative expenses
 
 
$2,980,553
 
 
$494,005
Interest earned on investments held in Trust Account
 
 
$3,821,319
 
 
$2,366,001