SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Aug. 31, 2026

Accounting Policies [Abstract]

SCHEDULE OF ORDINARY SHARES SUBJECT TO POSSIBLE REDEMPTION

As of August 31, 2026, the amounts of Common Stock subject to possible redemption reflected in the balance sheet are reconciled in the following table:


Gross proceeds		$	100,000,000
Less
Proceeds allocated to public rights			(2,400,000	)
Allocation of offering costs related to redeemable shares			(2,037,619	)
Plus
Accretion of carrying value to redemption value			4,937,619
Accretion of carrying value to redemption value – interest			286,509
Common Stock subject to possible redemption		$	100,786,509

SCHEDULE OF NET LOSS PER SHARE

SCHEDULE OF NET LOSS PER SHARE

		For the three months ended				For the nine months ended
		August 31, 2026				August 31, 2026
Net Income		$	136,744			$	118,199
Accretion of Common Stock subject to redemption value			(4,937,619	)			(4,937,619	)
Remeasurement for Common Stock subject to possible redemption			(286,509	)			(286,509	)
Net loss including accretion of Common Stock to redemption value		$	(5,087,384	)		$	(5,105,929	)

		Redeemable Ordinary Shares				Non- Redeemable Ordinary Shares
		For the three months ended August 31, 2026
		Redeemable Common Stock				Non- Redeemable Common Stock
Basic and diluted net income (loss) per share:
Numerators:
Net loss		$	(2,783,256	)		$	(2,304,128	)
Accretion of Common Stock subject to redemption value			4,937,619				—
Remeasurement for Common Stock subject to possible redemption			286,509				—
Allocation of net income (loss)		$	2,440,872			$	(2,304,128	)
Denominators:
Weighted-average shares outstanding			3,152,174				2,609,538
Basic and diluted net income (loss) per share		$	0.77			$	(0.88	)


		For the nine months ended August 31, 2026
		Redeemable Common Stock				Non- Redeemable Common Stock
Basic and diluted net income (loss) per share:
Numerators:
Net loss		$	(1,503,150	)		$	(3,602,779	)
Accretion of Common Stock subject to redemption value			4,937,619				—
Remeasurement for Common Stock subject to possible redemption			286,509				—
Allocation of net income (loss)		$	3,720,978			$	(3,602,779	)
Denominators:
Weighted-average shares outstanding			1,058,394				2,536,779
Basic and diluted net income (loss) per share		$	3.52			$	(1.42	)

Tabular disclosure of the nature and terms of the financial instruments and the rights and obligations embodied in those instruments, information about settlement alternatives, if any, in the contract and identification of the entity that controls the settlement alternatives including: a. The amount that would be paid, or the number of shares that would be issued and their fair value, determined under the conditions specified in the contract if the settlement were to occur at the reporting date b. How changes in the fair value of the issuer's equity shares would affect those settlement amounts (for example, "the issuer is obligated to issue an additional x shares or pay an additional y dollars in cash for each $1 decrease in the fair value of one share") c. The maximum amount that the issuer could be required to pay to redeem the instrument by physical settlement, if applicable d. The maximum number of shares that could be required to be issued, if applicable e. That a contract does not limit the amount that the issuer could be required to pay or the number of shares that the issuer could be required to issue, if applicable f. For a forward contract or an option indexed to the issuer's equity shares, the forward price or option strike price, the number of issuer's shares to which the contract is indexed, and the settlement date or dates of the contract, as applicable. g. The components of the liability that would otherwise be related to shareholders' interest and other comprehensive income (if any) subject to the redemption feature (for example, par value and other paid in amounts of mandatorily redeemable instruments are disclosed separately from the amount of retained earnings or accumulated deficit).

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