v3.26.1
Income taxes (Tables) - OHB Pediatrics Ltd [Member]
12 Months Ended
Dec. 31, 2025
Income taxes [Line Items]  
Schedule of reconciles the UK statutory income tax rate
Given that the Company is a foreign entity domiciled in the UK, the following table reconciles the UK statutory income tax rate to the Company’s effective income tax rate:
 
    
Year Ended December 31,
 
(in thousands)
  
2025
   
2024
 
UK statutory income tax rate
   $ (3,913      25.0   $ (89      25.0
Change in valuation allowances
     3,743        (23.9 )%      89        (25.0 )% 
Nondeductible transaction costs
     170        (1.1 )%      —         — 
  
 
 
    
 
 
   
 
 
    
 
 
 
Effective tax rate
   $ —         —    $ —         — 
  
 
 
    
 
 
   
 
 
    
 
 
 
Schedule of The significant components of the Company's net deferred income taxes The significant components of the Company’s net deferred income taxes were as follows (in thousands):
 
    
December 31,
 
(in thousands)
  
2025
    
2024
 
Deferred tax assets:
     
Net operating losses
   $ 2,819      $ 89  
IPR&D capitalized expenses
     1,000        —   
Other
     13        —   
  
 
 
    
 
 
 
Total deferred tax assets
     3,832        89  
Valuation allowance
     (3,832      (89
  
 
 
    
 
 
 
Total deferred tax assets, net of valuation allowance
  
$
— 
 
  
$
—