v3.26.3
Condensed Balance Sheets - USD ($)
6 Months Ended 12 Months Ended
Jun. 30, 2026
Jun. 30, 2026
Jun. 30, 2026
Dec. 31, 2025
Sep. 03, 2025
Dec. 31, 2024
Current assets:            
Cash and cash equivalents $ 136,583 $ 136,583 $ 136,583 $ 692,004    
Prepayment to a related party 72,508 72,508 72,508 60,002    
Deferred offering costs       1,889,764    
Total current assets 209,091 209,091 209,091 752,006    
Non-current assets            
Cash and marketable securities held in trust account 70,703,700 70,703,700 70,703,700 69,471,486    
Total assets 70,912,791 70,912,791 70,912,791 70,223,492    
Current liabilities:            
Accrued Expenses 184,181 184,181 184,181 50,000    
Other Payable 748    
Total current liabilities       50,748    
Non-current liability            
Deferred underwriting fee 690,000 690,000 690,000 690,000    
Total Liabilities 874,181 874,181 874,181 740,748    
COMMITMENTS AND CONTINGENCIES    
Ordinary share subject to possible redemption, $0.0001 par value; 550,000,000 shares authorized; 6,900,000 shares issued and outstanding, at redemption value of $10.07 as of December 31, 2025 and $10.25 as of June 30,2026, respectively 70,703,700 70,703,700 70,703,700 69,471,486    
Shareholders’ deficit:            
Preferred shares, $0.0001 par value; 5,000,000 shares authorized; none issued and outstanding    
Ordinary Shares (Successor: US$0.01 par value; 1,000,000 shares authorized, 100,000 shares issued and outstanding as of June 30, 2026; Predecessor: PLN$0.1 par value; 22,640,989 shares authorized, issued and outstanding as of December 31, 2025) 193 193 193 193    
Accumulated deficit (665,283) (665,283) (665,283) 11,065    
Total shareholders’ deficit (665,090) (665,090) (665,090) 11,258    
Total liabilities and shareholders’ deficit 70,912,791 70,912,791 70,912,791 70,223,492    
CADV Ventures S.A [Member]            
Current assets:            
Cash and cash equivalents       16,468   $ 32,370
Prepayments and other current assets, net       7,032   40,733
Deferred offering costs       56,190  
Amount due from a related party       6,594   56,144
Total current assets       86,284   185,713
Non-current assets            
Amount due from a related party, non-current         100,061
Total assets       86,284   285,774
Current liabilities:            
Accounts payable       19,383   5,938
Deferred revenue       48,129   296,437
Amount due to a related party       8   945,863
Accrued expenses and other liabilities       7,738   9,581
Tax payable       2,656   2,144
Total current liabilities       86,553   1,267,506
Non-current liability            
Amount due to related parties, non-current       156,190  
Total Liabilities       242,743   1,267,506
COMMITMENTS AND CONTINGENCIES        
Shareholders’ deficit:            
Ordinary Shares (Successor: US$0.01 par value; 1,000,000 shares authorized, 100,000 shares issued and outstanding as of June 30, 2026; Predecessor: PLN$0.1 par value; 22,640,989 shares authorized, issued and outstanding as of December 31, 2025)       629,859   87,543
Additional paid-in capital       577,169   269,388
Accumulated other comprehensive income (loss)       (164,930)   (29,974)
Accumulated deficit       (1,198,557)   (1,308,689)
Total shareholders’ deficit       (156,459)   (981,732)
Total liabilities and shareholders’ deficit       86,284   285,774
CADV Ventures S.A [Member] | Related Party [Member]            
Current assets:            
Prepayment to a related party         45,870
Accounts receivable from a related party         10,596
Amount due from a related party       6,594   56,144
Current liabilities:            
Accounts payable       19,383   5,938
Amount due to a related party       8   945,863
CADV Ventures S.A [Member] | Nonrelated Party [Member]            
Current liabilities:            
Accounts payable       8,639   $ 7,543
Kukugan Invest [Member]            
Current assets:            
Prepayments and other current assets, net 49,049 49,049 49,049 7,032    
Deferred offering costs 204,000 204,000 204,000 56,190    
Amount due from a related party 6,594    
Non-current assets            
Total assets        
Current liabilities:            
Accounts payable $ 8,155 $ 8,155 $ 8,155 19,383    
Non-current liability            
Total Liabilities        
COMMITMENTS AND CONTINGENCIES        
Shareholders’ deficit:            
Ordinary Shares (Successor: US$0.01 par value; 1,000,000 shares authorized, 100,000 shares issued and outstanding as of June 30, 2026; Predecessor: PLN$0.1 par value; 22,640,989 shares authorized, issued and outstanding as of December 31, 2025)       1  
Subscription receivable       (1)  
Total shareholders’ deficit        
Total liabilities and shareholders’ deficit        
Financial Designation, Predecessor and Successor [Fixed List] Successor Successor Successor Predecessor    
Kukugan Invest [Member] | Successor [Member]            
Current assets:            
Cash and cash equivalents $ 36,789 $ 36,789 $ 36,789      
Prepayments and other current assets, net 49,049 49,049 49,049      
Deferred offering costs 204,000 204,000 204,000      
Accounts receivable, net 120,869 120,869 120,869      
Amount due from a related party      
Total current assets 410,707 410,707 410,707      
Non-current assets            
 Long-term prepayment 48,480 48,480 48,480      
Goodwill 156,766 156,766 156,766      
Total non-current assets 205,246 205,246 205,246      
Total assets 615,953 615,953 615,953      
Current liabilities:            
Deferred revenue 163,122 163,122 163,122      
Accrued expenses and other liabilities 43,190 43,190 43,190      
Tax payable 334 334 334      
Total current liabilities 362,372 362,372 362,372      
Non-current liability            
Other payables, non-current      
Total Liabilities 710,915 710,915 710,915      
Shareholders’ deficit:            
Ordinary Shares (Successor: US$0.01 par value; 1,000,000 shares authorized, 100,000 shares issued and outstanding as of June 30, 2026; Predecessor: PLN$0.1 par value; 22,640,989 shares authorized, issued and outstanding as of December 31, 2025) 1,000 1,000 1,000      
Subscription receivable (1,000) (1,000) (1,000)      
Additional paid-in capital 100 100 100      
Accumulated other comprehensive income (loss) 10,606 10,606 10,606      
Accumulated deficit (105,668) (105,668) (105,668)      
Total shareholders’ deficit (94,962) (94,962) (94,962)      
Total liabilities and shareholders’ deficit 615,953 615,953 615,953      
Kukugan Invest [Member] | Predecessor [Member]            
Current assets:            
Cash and cash equivalents       $ 16,468    
Prepayments and other current assets, net       7,032    
Deferred offering costs       56,190    
Accounts receivable, net          
Amount due from a related party       6,594    
Total current assets       86,284    
Non-current assets            
 Long-term prepayment          
Goodwill          
Total non-current assets          
Total assets       86,284    
Current liabilities:            
Deferred revenue       48,129    
Accrued expenses and other liabilities       7,738    
Tax payable       2,656    
Total current liabilities       86,553    
Non-current liability            
Other payables, non-current       156,190    
Total Liabilities       242,743    
Shareholders’ deficit:            
Ordinary Shares (Successor: US$0.01 par value; 1,000,000 shares authorized, 100,000 shares issued and outstanding as of June 30, 2026; Predecessor: PLN$0.1 par value; 22,640,989 shares authorized, issued and outstanding as of December 31, 2025)       629,859    
Subscription receivable          
Additional paid-in capital       577,169    
Accumulated other comprehensive income (loss)       (164,930)    
Accumulated deficit       (1,198,557)    
Total shareholders’ deficit       (156,459)    
Total liabilities and shareholders’ deficit       86,284    
Kukugan Invest [Member] | Related Party [Member] | Successor [Member]            
Current liabilities:            
Accounts payable 8,155 8,155 8,155      
Amount due to a related party      
Non-current liability            
Amount due to related parties, non-current 348,543 348,543 348,543      
Kukugan Invest [Member] | Related Party [Member] | Predecessor [Member]            
Current liabilities:            
Accounts payable       19,383    
Amount due to a related party       8    
Non-current liability            
Amount due to related parties, non-current          
Kukugan Invest [Member] | Nonrelated Party [Member] | Successor [Member]            
Current liabilities:            
Accounts payable $ 147,571 $ 147,571 $ 147,571      
Kukugan Invest [Member] | Nonrelated Party [Member] | Predecessor [Member]            
Current liabilities:            
Accounts payable       $ 8,639