v3.26.3
Condensed Statement of Cash Flows - USD ($)
6 Months Ended 12 Months Ended
Jan. 05, 2026
Jun. 30, 2025
Jun. 30, 2026
Jun. 30, 2026
Dec. 31, 2025
Jun. 30, 2025
Dec. 31, 2025
Dec. 31, 2024
Cash flows from operating activities                
Net (loss) profit   $ (25,128)   $ 555,866 $ 316,509      
Adjustments to reconcile net income to net cash used in operating activities                
Payment of expenses through promissory note – related party         44,128      
Formation and operating costs paid by Sponsor under Promissory Note – Related Party   25,128          
Interest income on trust account     (1,232,214) (471,486)      
Changes in assets and liabilities                
Prepaid expenses     (12,506) (60,002)      
Other Payables     (748) 748      
Accrued Expenses     134,181 50,000      
Net cash provided by/(used in) operating activities     (555,421) (120,103)      
Cash flow from investing activities                
Investment of cash in Trust Account         (69,000,000)      
Net cash provided by investing activities         (69,000,000)      
Cash flows from financing activities                
Proceeds from issuance of ordinary shares to Sponsor         25,000      
Proceeds from sale of public units, net of underwriting discount paid         68,310,000      
Proceeds from sale of private placement units         2,031,000      
Repayment of promissory note         (294,067)      
Payment of offering costs         (259,826)      
Net cash used in financing activities     69,812,107      
Net increase/(decrease) in cash and cash equivalents     (555,421) 692,004      
Cash and cash equivalents at beginning of the period $ 692,004   692,004      
Cash and cash equivalents at end of the period   $ 136,583 136,583 692,004 $ 692,004  
Supplemental disclosure of investing and financing non-cash activities                
Accretion in value of redeemable shares     1,232,214 471,486      
Deferred offering costs included in promissory note   95,128          
Deferred offering costs included in accrued offering costs   25,000          
Insider shares issued for subscription fee receivable   25,000          
Deferred underwriting fee payable         690,000      
CADV Ventures S.A [Member]                
Cash flows from operating activities                
Net (loss) profit             110,132 $ (502,769)
Changes in assets and liabilities                
Accounts receivable             5,910
Deposits, prepayments and other current assets             37,706 (11,933)
Accounts payable             48 (27,647)
Tax payable             205 (956)
Deferred revenue             (277,325) 305,471
Accounts receivable from related parties             8,431 154,660
Prepayment to a related party             50,049 (47,268)
Accounts payable to related parties             24,919 31,577
Accrued expenses and other liabilities             92,780 (73,923)
Net cash provided by/(used in) operating activities             46,945 (166,878)
Cash flow from investing activities                
Loan made to related parties             (15,098) (112,063)
Repayment of loan made to related parties             182,344 90,475
Net cash provided by investing activities             167,246 (21,588)
Cash flows from financing activities                
Proceeds from related parties             72,687
Repayment of loans due to related parties             (233,730)
Net cash used in financing activities             (233,730) 72,687
Effect of exchange rate changes on cash and cash equivalents             3,637 (2,688)
Net increase/(decrease) in cash and cash equivalents             (15,902) (118,467)
Cash and cash equivalents at beginning of the period 16,468     16,468   32,370 32,370 150,837
Cash and cash equivalents at end of the period         16,468   16,468 32,370
Supplemental disclosure of cash flow information                
Income tax paid             6,282
Interest received in cash             5,889 116
Supplemental disclosure of investing and financing non-cash activities                
Debt waived by a related party in exchange of issuance of equity             542,316
Waiver of interest due to a related party             307,781
Expenses paid by a third party on the Company’s behalf             156,190
Kukugan Invest [Member]                
Cash flows from operating activities                
Net (loss) profit (333)   (105,668)     190,747    
Adjustments to reconcile net income to net cash used in operating activities                
Allowance for doubtful accounts   6,527        
Changes in assets and liabilities                
Accounts receivable   (120,869)        
Deposits, prepayments and other current assets (57)   (97,040)     32,119    
Accounts payable 178   119,659        
Tax payable 57   (2,351)     (6,473)    
Deferred revenue   115,486     (206,018)    
Amount due from related parties   6,527     (78,633)    
Prepayment to a related party       24,266    
Amount due to related parties   8,155     45,800    
Accrued expenses and other liabilities   81,090     (1,359)    
Net cash provided by/(used in) operating activities (155)   11,516     449    
Cash flow from investing activities                
Cash acquired through business combination   16,300        
Net cash provided by investing activities   16,300        
Cash flows from financing activities                
Net cash used in financing activities          
Effect of exchange rate changes on cash and cash equivalents (13)   8,973     4,373    
Net increase/(decrease) in cash and cash equivalents (168)   36,789     4,822    
Cash and cash equivalents at beginning of the period 16,468   16,468   32,370 32,370  
Cash and cash equivalents at end of the period 16,300 $ 37,192 36,789 $ 36,789 $ 16,468 37,192 $ 16,468 $ 32,370
Supplemental disclosure of cash flow information                
Income tax paid   5,450        
Supplemental disclosure of investing and financing non-cash activities                
Deemed contribution from the controlling shareholder for acquisition consideration paid on the Group’s behalf   100        
Expenses paid by the controlling shareholder on the Group’s behalf   $ 195,432        
Financial Designation, Predecessor and Successor [Fixed List] Predecessor   Successor Successor   Predecessor Predecessor