v3.26.3
Summary of Significant Accounting Policies (Tables)
 3 Months Ended
Mar. 31, 2026
Summary of Significant Accounting Policies [Abstract]  
Schedule of Net Loss Per Share Presented in the Consolidated Statement of Operations

The net income (loss) per share presented in the consolidated statement of operations is based on the following:

 

    Three months
ended
March 31,
2026		     Three months
ended
March 31,
2025		  
Net loss   $ (168,338 )   $ (185,038 )
Less: Monthly extension fees     —       150,000  
Less: Dividend income on Trust Account to be allocated to redeemable shares     1,418       307,887  
Net loss excluding monthly extension fees and dividend income on Trust Account   $ (169,756 )   $ (642,925 )
Schedule of Basic and Diluted Net Loss Per Share
    Three months ended
March 31, 2026		  
    Redeemable
shares		     Non-redeemable
shares		  
Basic and diluted net income (loss) per share:            
Numerators:            
Allocation of net loss including accretion of temporary equity to redemption value and excluding monthly extension fees and dividend income on Trust Account   $ (999 )   $ (168,757 )
Monthly extension fees     —       —  
Dividend income on Trust Account     1,418       —  
Allocation of net income (loss)   $ 419     $ (168,757 )
                 
Denominators:                
Weighted-average shares outstanding     12,352       2,086,875  
Basic and diluted net income (loss) per share   $ 0.03     $ (0.08 )

 

    Three months ended
March 31, 2025		  
    Redeemable
shares		     Non-redeemable
shares		  
Basic and diluted net income (loss) per share:            
Numerators:            
Allocation of net loss including accretion of temporary equity to redemption value and excluding monthly extension fees and dividend income on Trust Account   $ (348,181 )   $ (294,744 )
Monthly extension fees     150,000       —  
Dividend income on Trust Account     307,887       —  
Allocation of net income (loss)   $ 109,706     $ (294,744 )
                 
Denominators:                
Weighted-average shares outstanding     2,465,223       2,086,875  
Basic and diluted net income (loss) per share   $ 0.04     $ (0.14 )
Schedule of Assets that are Measured at Fair Value on a Recurring Basis

The following table presents information about the Company’s assets that are measured at fair value on a recurring basis at March 31, 2026 and December 31, 2025 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:

 

Description   Level     March 31,
2026		     December 31,
2025		  
Assets:                  
Cash and cash equivalents held in Trust Account     1     $ 162,356     $ 160,938