v3.26.3
Condensed Statement of Changes in Shareholders' Deficit (Unaudited) - USD ($)
Common Stock [Member]
Additional Paid-in Capital [Member]
Retained Earnings [Member]
Total
Balance at Jan. 31, 2026 $ 287 $ 24,713 $ (54,787) $ (29,787)
Balance, shares at Jan. 31, 2026 [1] 2,875,000      
Net income (loss) (32,856) (32,856)
Balance at Apr. 30, 2026 $ 287 24,713 (87,643) (62,643)
Balance, shares at Apr. 30, 2026 [1] 2,875,000      
Balance at Jan. 31, 2026 $ 287 24,713 (54,787) (29,787)
Balance, shares at Jan. 31, 2026 [1] 2,875,000      
Net income (loss)       $ 674,969
Issuance of representative shares, shares       2,875,000
Balance at Jul. 31, 2026 $ 300 (3,096,995) $ (3,096,695)
Balance, shares at Jul. 31, 2026 [1] 3,001,250      
Balance at Apr. 30, 2026 $ 287 24,713 (87,643) (62,643)
Balance, shares at Apr. 30, 2026 [1] 2,875,000      
Net income (loss)     707,825 707,825
Forfeiture of founder shares [2] $ (25) 25
Forfeiture of founder shares, shares [1],[2] (250,000)      
Issuance of Private Units $ 23 2,262,477 2,262,500
Issuance of private units, shares [1] 226,250      
Issuance of Representative Shares $ 15 233,985 234,000
Issuance of representative shares, shares [1] 150,000      
Reversal of over-allotment option 135,611 135,611
Issuance of Public Rights, net of issuance costs 3,799,962 3,799,962
Accretion of carrying value to redemption value (9,325,958) (9,325,958)
Remeasurement of carrying value to redemption value (trust interest) (847,992) (847,992)
Accretion of additional paid-in capital to accumulated deficit 3,717,177 (3,717,177)
Balance at Jul. 31, 2026 $ 300 $ (3,096,995) $ (3,096,695)
Balance, shares at Jul. 31, 2026 [1] 3,001,250      
[1] Ordinary shares have been retroactively restated to reflect the issuance of an additional 1,150,000 Founder Shares to the Sponsor for no consideration on February 20, 2026, resulting in an aggregate of 2,875,000 Founder Shares held by the Sponsor (of which 1,725,000 Founder Shares were originally issued on September 29, 2025 for an aggregate purchase price of $25,000), including an aggregate of up to 375,000 Founder Shares that were subject to forfeiture to the extent the underwriters’ Over-Allotment Option was not exercised in full or in part (see Note 5).
[2] As a result of the partial exercise of the underwriters’ over-allotment option to purchase 500,000 Units, which closed on May 27, 2026, 125,000 of the 375,000 Founder Shares were no longer subject to forfeiture. The remaining 250,000 Founder Shares were forfeited for no consideration upon expiration of the unexercised portion of the over-allotment option in June 2026.