SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

12 Months Ended

Jun. 30, 2026

Mar. 31, 2026

Accounting Policies [Abstract]

Schedule of Ordinary Shares Subject to Possible Redemption

As of June 30, 2026, the ordinary shares subject to possible redemption reflected in the condensed balance sheet are recorded in the following table:

Gross proceeds		$	57,500,000
Less:
Proceeds allocated to public rights			(5,387,388	)
Offering costs allocated to redeemable shares			(306,005	)
Plus:
Accretion of carrying value to redemption value			5,980,052
Subsequent measurement of ordinary shares subject to possible redemption (interest earned and unrealized gain on trust account and additional funding for business combination extension)			2,197,604
Ordinary shares subject to possible redemption as of March 31, 2026		$	59,682,006
Less:
Public shareholder redemptions			(25,302,079	)
Plus:
Accretion of carrying value to redemption value			15,598
Subsequent measurement of ordinary shares subject to possible redemption (interest earned and unrealized gain on trust account and additional funding for business combination extension)			752,912
Ordinary shares subject to possible redemption as of June 30, 2026 (Unaudited)		$	35,598,437

As of March 31, 2026, the ordinary shares subject to possible redemption reflected in the condensed balance sheet are recorded in the following table:

Gross proceeds		$	57,500,000
Less:
Proceeds allocated to public rights			(5,387,388	)
Offering costs allocated to redeemable shares			(306,005	)
Plus:
Accretion of carrying value to redemption value			5,980,052
Subsequent measurement of ordinary shares subject to possible redemption (interest earned and unrealized gain on trust account)			2,197,604
Ordinary shares subject to possible redemption as of March 31, 2026		$	59,682,006

Schedule of Earnings (Loss) Per Share

Earnings (loss) per share presented in the unaudited condensed statements of operations and comprehensive income and loss is based on the following:

		For the Three Months Ended				For the Three Months Ended
		June 30, 2026				June 30, 2025
		(Unaudited)				(Unaudited)
Net income		$	164,865			$	332,078
Less: Subsequent measurement and accretion of redeemable ordinary shares to redemption value			(768,510	)			(1,970,381	)
Net loss including accretion of redeemable ordinary shares to redemption value		$	(603,645	)		$	(1,638,303	)

		For the Three Months Ended
		June 30, 2026
		Redeemable Ordinary Share				Non- Redeemable Ordinary Share
		(Unaudited)
Numerators:
Allocation of net loss		$	(389,666	)		$	(213,979	)
Subsequent measurement and accretion of redeemable ordinary shares to redemption value			768,510				-
Allocation of net income (loss)		$	378,844			$	(213,979	)
Denominators:
Weighted-average ordinary shares outstanding			3,475,198				1,908,348

Basic and diluted earnings (loss) per share		$	0.11			$	(0.11	)

		For the Three Months Ended
		June 30, 2025
		Redeemable Ordinary Share				Non- Redeemable Ordinary Share
		(Unaudited)
Numerators:
Allocation of net loss		$	(1,227,456	)		$	(410,847	)
Subsequent measurement and accretion of redeemable ordinary shares to redemption value			1,970,381				-
Allocation of net income (loss)		$	742,925			$	(410,847	)
Denominators:
Weighted-average ordinary shares outstanding			5,691,280				1,904,952

Basic and diluted earnings (loss) per share		$	0.13			$	(0.22	)

Earnings (loss) per share presented in the statements of operations and comprehensive income and loss is based on the following:

		For the Fiscal Year Ended March 31,
		2026				2025

Net income (loss)		$	783,344			$	(156,520	)
Less: Subsequent measurement and accretion of redeemable ordinary shares to redemption value			(8,325,399	)			-
Net loss including accretion of redeemable ordinary shares to redemption value		$	(7,542,055	)		$	(156,520	)

		For the Fiscal Year Ended March 31, 2026								For the Fiscal Year Ended March 31, 2025
		Redeemable Ordinary				Non- Redeemable Ordinary Share				Redeemable Ordinary Share				Non- Redeemable Ordinary Share

Numerators:
Allocation of net loss		$	(5,659,738	)		$	(1,882,317	)		$	-			$	(156,520	)
Accretion of redeemable ordinary shares to redemption value			8,325,399				-				-				-
Allocation of net income (loss)		$	2,665,661			$	(1,882,317	)		$	-			$	-
Denominators:
Weighted-average ordinary shares outstanding			5,735,481				1,907,508				-				1,250,000
Basic and diluted earnings (loss) per share		$	0.46			$	(0.99	)		$	-			$	(0.13	)

Schedule of Assets 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 as of the presented periods, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:

		June 30, 2026				Quoted Prices in Active Markets (Level 1)				Significant Other Observable Inputs (Level 2)				Significant Other Unobservable Inputs (Level 3)
Assets
Cash held in trust account		$	35,598,437			$	35,598,437			$	-			$	-

		March 31, 2026				Quoted Prices in Active Markets (Level 1)				Significant Other Observable Inputs (Level 2)				Significant Other Unobservable Inputs (Level 3)
Assets
Cash held in trust account		$	60,147,604			$	60,147,604			$	-			$	-

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

		March 31, 2026				Quoted Prices in Active Markets (Level 1)				Significant Other Observable Inputs (Level 2)				Significant Other Unobservable Inputs (Level 3)
Assets
Cash held in trust account		$	60,147,604			$	60,147,604			$	-			$	-

March 31,
2025

Quoted
Prices in
Active Markets
(Level 1)

Significant
Other
Observable
Inputs
(Level 2)

Significant
Other
Unobservable
Inputs
(Level 3)

Assets

Cash held in trust account

$

-

$

-

$

-

$

 -

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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