v3.26.3
Summary of Significant Accounting Policies (Tables)
6 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]  
Schedule of Subject to Possible Redemption

At June 30, 2026, the ordinary shares subject to possible redemption reflected in the balance sheets are reconciled in the following table:

 

Ordinary shares subject to possible redemption – December 31, 2025  $4,800,584 
Redemption of ordinary shares   (889)
Subsequent measurement of ordinary shares subject to possible redemption (income earned on trust account) and extension deposit   42,268 
Ordinary shares subject to possible redemption - March 31, 2026  $4,841,963 
Redemption of ordinary shares   (79,701)
Subsequent measurement of ordinary shares subject to possible redemption (income earned on trust account) and extension deposit   42,360 
Ordinary shares subject to possible redemption – June 30, 2026  $4,804,622 
Schedule of Net Income (Loss) Per Share

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

  

  

Three Months

ended

June 30, 2026

  

Three Months

ended

June 30, 2025

  

Six months

ended

June 30, 2026

  

Six months

ended

June 30, 2025

 
                 
Net loss  $(57,771)  $(127,315)  $(217,646)  $(9,346)
Income earned on Trust Account   (42,360)   (162,689)   (84,628)   (464,060)
Accretion of carrying value to redemption value   -    (50,000)   -    (104,979)
Net loss including accretion of equity into redemption value  $(100,131)  $(340,004)  $(302,274)  $(578,385)
Schedule of Income (Loss) Basic and Diluted Per Share

Schedule of Income (Loss) Basic and Diluted Per Share

   Redeemable  

Non-

Redeemable

   Redeemable  

Non-

Redeemable

   Redeemable  

Non-

Redeemable

   Redeemable   Non- Redeemable 
  

Three months ended

June 30, 2026

  

Six months ended

June 30, 2026

  

Three months ended

June 30, 2025

  

Six months ended

June 30, 2025

 
   Redeemable  

Non-

Redeemable

   Redeemable  

Non-

Redeemable

   Redeemable  

Non-

Redeemable

   Redeemable   Non- Redeemable 
Particulars  Shares   Shares   Shares   Shares   Shares   Shares   Shares   Shares 
Basic and diluted net income (loss) per share:                                        
Numerators:                                        
Allocation of net loss including accretion of temporary equity   (16,219)   (83,912)   (49,203)   (253,071)   (130,858)   (209,146)   (222,601)   (355,784)
Income earned on trust account   42,360    -    84,628    -    162,689    -    464,060    - 
Accretion of temporary equity to redemption value   -    -    -    -    50,000    -    104,979    - 
Allocation of net income (loss)   26,141    (83,912)   35,425    (253,071)   81,831    (209,146)   346,438    (355,784)
                                         
Denominators:                                        
Weighted-average shares outstanding   412,513    2,134,200    414,935    2,134,200    1,335,250    2,134,200    1,335,250    2,134,200 
Basic and diluted net income (loss) per share   0.06    (0.04)   0.09    (0.12)   0.06    (0.10)   0.26    (0.17)