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Deferred Offering Costs
3 Months Ended
Jun. 30, 2026
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
Deferred Offering Costs

Note 9 — Deferred Offering Costs

 

$2,250 of directly attributable offering costs (legal opinion $1,000; EDGAR filing services $1,250) were deferred at June 30, 2026 under ASC 340-10-S99-1. Subsequent to quarter end the Company received offering proceeds (Note 8(a)); accordingly these costs will be charged against additional paid-in capital in the quarter ending September 30, 2026, together with any further offering costs incurred. Net proceeds through the date of this report were approximately $92,000.