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SEGMENT INFORMATION | 3 Months Ended
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Mar. 31, 2026
Segment Reporting [Abstract] |
SEGMENT INFORMATION | NOTE 9 —SEGMENT INFORMATION FASB ASC Topic 280, “Segment Reporting” establishes standards for companies to report in their financial statements information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker (the “CODM”), or group, in deciding how to allocate resources and assess performance. The Company’s CODM has been identified as the Chief Financial Officer, who reviews the operating results for the Company as a whole to make decisions about allocating resources and assessing financial performance. Accordingly, Management has determined that the Company only has one operating segment. The CODM assesses performance for the single segment and decides how to allocate resources based on net income or loss that also is reported on the unaudited condensed statements of operations as net income or loss. The measure of segment assets is reported on the accompanying condensed balance sheets as total assets. When evaluating the Company’s performance and making key decisions regarding resource allocation, the CODM reviews several key metrics, which include the following: SCHEDULE OF SEGMENT INFORMATION
|  | For the Three Months Ended March 31, 2026 |  |  | For the Three Months Ended March 31, 2025 |
General and administrative costs |  | $ | 764,675 |  |  | $ | 143,072 |
Interest earned on investments in Trust Account |  | $ | 1,185,502 |  |  | $ | 1,363,977 |
|  | March 31, 2026 |  |  | December 31, 2025 |
Cash |  | $ | 96,558 |  |  | $ | 322,830 |
Investments in Trust Account |  | $ | 133,769,323 |  |  | $ | 132,583,821 |
The CODM reviews interest earned on the Trust Account to measure and monitor shareholder value and determine the most effective strategy of investment with the Trust Account funds while maintaining compliance with the Investment Management Trust Agreement, dated November 7, 2024, which the Company entered into with Continental, as trustee of the Trust Account. General and administrative expenses are reviewed and monitored by the CODM to manage and forecast cash to ensure enough capital is available to complete a Business Combination within the Combination Period. General and administrative costs, as reported on the unaudited condensed statements of operations, are the significant segment expenses provided to the CODM on a regular basis. All other segment items included in net income or loss are reported on the accompanying unaudited condensed statements of operations and described within their respective disclosures.

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