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Segment Information
 3 Months Ended
Mar. 31, 2026
Segment Information [Abstract]  
Segment Information

Note 8 — Segment Information

 

ASC Topic 280, “Segment Reporting,” establishes standards for companies to report in their unaudited financial statement 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, or group, in deciding how to allocate resources and assess performance.

 

The Company’s chief operating decision maker has been identified as the Chief Executive Officer (“CODM”), 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.

 

When evaluating the Company’s performance and making key decisions regarding resource allocation, the CODM reviews several key metrics, which include formation and operating costs. The following table presents the significant segment expenses of the Company’s single segment.

 

    For the
Three Months
Ended		     For the
Three Months
Ended		  
    March 31,
2026		     March 31,
2025		  
             
Formation and operating costs   $ 104,827     $ 117,327  
Loss from operations     (104,827 )     (117,327 )
                 
Interest and dividend income on investments held in Trust Account     676,197       -  
Total other income     676,197       -  
                 
Net income (loss)   $ 571,370     $ (117,327 )