v3.26.1
EARNINGS PER SHARE (Tables)
 6 Months Ended
Jun. 30, 2026
Earnings Per Share [Abstract]  
SCHEDULE OF EARNINGS PER SHARE

SCHEDULE OF EARNINGS PER SHARE 

                     
  

Six months ended

June 30,

  

Three months ended

June 30,

 
   2026   2025   2026   2025 
   U.S. dollars in thousands (except share data) 
                 
Net loss for the period   (286)   (160)   (117)   (82)
Less - interest earned on marketable securities held in trust account   (11)   (188)   (6)   (93)
Net loss excluding interest   (297)   (348)   (124)   (175)
                     
Class A ordinary shares subject to possible redemption:                    
Numerator:                    
Net loss excluding interest   (5)   (68)   (2)   (34)
                     
Accretion on Class A ordinary shares subject to possible redemption to redemption amount (“Accretion”)   11    299    6    204 
Class A ordinary shares subject to possible redemption   6    231    4   170 
Denominator:                    
Weighted average of class A ordinary shares subject to possible redemption   52,239    763,592    52,239    763,592 
Basic and diluted earnings per Class A ordinary shares subject to possible redemption   0.13    0.30    0.08    0.23 
                     
Non-redeemable Class A and Class B ordinary shares:                    
Numerator:                    
Net loss excluding interest   (292)   (280)   (122)   (141)
Accretion   -    (111)   -    (111)
Non-redeemable Class A and Class B ordinary shares   (292)   (391)   (122)   (252)
Denominator:                    
Weighted average of non-redeemable Class A and Class B ordinary shares outstanding   3,162,500    3,162,500    3,162,500    3,162,500 
Basic and diluted earnings (loss) per non-redeemable Class A and Class B ordinary shares   (0.09)   (0.12)   (0.04)   (0.08)