XML 30 R19.htm IDEA: XBRL DOCUMENT v3.25.3
Significant Accounting Policies (Tables)
 9 Months Ended
Sep. 30, 2025
Significant Accounting Policies [Abstract]  
Schedule of Basic and Diluted Net Loss Per Ordinary Share As a result, diluted income per share is the same as basic income per share for the period presented.
   For The Three Months Ended   For The Three Months Ended 
   September 30, 2025   September 30, 2024 
   Redeemable   Non-Redeemable   Redeemable   Non-Redeemable 
    Class A    Class A
and Class B		    Class A    Class A
and Class B		 
    Ordinary    Ordinary    Ordinary    Ordinary 
    Shares    Shares    Shares    Shares 
Basic and diluted net income (loss) per ordinary share:                    
Numerators:                    
Allocation of net income (loss)  $537,179   $149,507   $-   $(129,214)
Denominators:                    
Basic and diluted weighted average shares outstanding   8,625,000    2,400,500    -    1,875,000 
Basic and diluted net income (loss) per ordinary share  $0.06   $0.06   $     -   $(0.07)

 

           For The Period From 
           May 31, 2024 
   For The Nine Months Ended   (Inception) Through 
   September 30, 2025   September 30, 2024 
   Redeemable   Non-Redeemable   Redeemable   Non-Redeemable 
    Class A    Class A
and Class B		    Class A    Class A
and Class B		 
    Ordinary    Ordinary    Ordinary    Ordinary 
    Shares    Shares    Shares    Shares 
Basic and diluted net income (loss) per ordinary share:                    
Numerators:                    
Allocation of net income (loss)  $1,635,549   $455,204   $-   $(146,534)
Denominators:                    
Basic and diluted weighted average shares outstanding   8,625,000    2,400,500    -    1,875,000 
Basic and diluted net income (loss) per ordinary share  $0.19   $0.19   $-   $(0.08)
Schedule of Fair Value Hierarchy of the Valuation Inputs

The following table presents information about the Company’s assets that are measured at fair value on September 30, 2025 and December 31, 2024 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value.

 

September 30, 2025  Carrying
Value		   Quoted
Prices in
Active
Markets
(Level 1)		   Significant
Other
Observable
Inputs
(Level 2)		   Significant
Other
Unobservable
Inputs
(Level 3)		 
Assets:                    
Cash and Investments held in Trust Account  $89,228,389   $89,228,389   $       -   $       - 
Total  $89,228,389   $89,228,389   $-   $- 

 

December 31, 2024  Carrying
Value		   Quoted
Prices in
Active
Markets
(Level 1)		   Significant
Other
Observable
Inputs
(Level 2)		   Significant
Other
Unobservable
Inputs
(Level 3)		 
Assets:                    
Cash and Investments held in Trust Account  $86,518,878   $86,518,878   $        -   $         - 
Total  $86,518,878   $86,518,878   $-   $- 
Schedule of Class A Ordinary Shares Subject to Possible Redemption

As of September 30, 2025 and December 31, 2024, the Class A ordinary shares subject to possible redemption reflected in the balance sheets are reconciled in the following table:

 

   Class A
ordinary		 
   shares
subject to		 
    possible
redemption		 
Balance as of May 31, 2024 (Inception)  $- 
Gross Proceeds   86,250,000 
Proceeds allocated to public rights   (1,565,438)
Class A ordinary shares issuance cost   (2,470,987)
Initial measurement of carrying value to redemption value   4,036,425 
Remeasurement of carrying value to redemption value   268,878 
Balance as of December 31, 2024  $86,518,878 
Remeasurement of carrying value to redemption value   2,709,511 
Balance as of September 30, 2025  $89,228,389