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-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 10B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482525/740-10-45-10B

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Amount accrued for interest on an underpayment of income taxes and penalties related to a tax position claimed or expected to be claimed in the tax return.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)		3 Months Ended		6 Months Ended
	May 28, 2026 shares	Jun. 30, 2026 USD ($) $ / shares	Jun. 30, 2025 USD ($)	Jun. 30, 2026 USD ($) Integer $ / shares	Jun. 30, 2025 USD ($)	Dec. 31, 2025 USD ($) $ / shares	Mar. 31, 2025 $ / shares	Jan. 30, 2025 $ / shares
Subsidiary, Sale of Stock [Line Items]
Assets held in trust account		$ 83,202,034		$ 83,202,034		$ 82,136,888
Interest earned in the Trust Account		490,166	$ 842,499	1,212,390	$ 1,402,254
Trust account to pay taxes				147,244
Number of share hold \| shares	3,000,000
Initial recognition		8,600,000		8,600,000
Loss on forward purchase agreement		1,100,000		1,100,000
Derivative Liability		9,600,000		9,600,000
Offering cost		1,481,031		1,481,031
Underwriting fee				750,000
Advisor fee				250,000
Unrecognized tax benefits		0		0
Accrued for interest and penalties		0		0
Income tax expense benefit		$ 102,935	$ 176,925	$ 264,099	$ 294,474
Number of reportable segments \| Integer				1
Private Placement [Member]
Subsidiary, Sale of Stock [Line Items]
Exercise price of warrants \| $ / shares		$ 15		$ 15		$ 15	$ 15	$ 15.00