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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

4 Months Ended

Sep. 30, 2024

Accounting Policies [Abstract]

SCHEDULE OF NET INCOME (LOSS) PER SHARE

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

 SCHEDULE OF NET INCOME (LOSS) PER SHARE

		Three Months Ended September 30, 2024 (Unaudited)				For The Period from May 27, 2024 (Inception) through September 30, 2024 (Unaudited)
Net loss		$	(31,278	)		$	(91,197	)
Less:
Remeasurement of the accretion to redemption value of the shares subject to possible redemption			(56,234	)			(56,234	)
Net loss including remeasurement of accretion of redeemable value of shares subject to redemption value		$	(87,512	)		$	(147,431	)

SCHEDULE OF NET INCOME LOSS REDEEMABLE AND NON REDEEMABLE SHARES

 SCHEDULE OF NET INCOME LOSS REDEEMABLE AND NON REDEEMABLE SHARES

		Redeemable shares				Non-Redeemable Shares				Redeemable shares				Non-Redeemable Shares
		Three Months Ended September 30, 2024 (Unaudited)								For The Period from May 27, 2024 (Inception) through September 30, 2024 (Unaudited)
		Redeemable shares				Non-Redeemable Shares				Redeemable shares				Non-Redeemable Shares
Numerators:
Allocation of net loss including accretion of temporary equity		$	(19,292	)			(68,220	)			(25,468	)			(121,963	)
Accretion of temporary equity to redemption value			56,234				-				56,234				-
Allocation of net income (loss)		$	36,941			$	(68,220	)		$	30,766			$	(121,963	)
Denominators:
Weighted-average shares outstanding			521,739				1,845,000				377,953				1,809,961
Basic and diluted net income (loss) per share		$	0.07			$	(0.04	)		$	0.08			$	(0.07	)

SCHEDULE OF ORDINARY SHARES SUBJECT TO POSSIBLE REDEMPTION

 SCHEDULE OF ORDINARY SHARES SUBJECT TO POSSIBLE REDEMPTION

Total public offering gross proceeds		$	60,000,000
Less:
Proceeds allocated to public rights			(720,000	)
Offering costs allocated to public shares subject to possible redemption			(3,974,257	)
Proceeds and Offering costs allocated to public shares
Plus:
Accretion of carrying value to redemption value			4,694,257
Ordinary shares subject to possible redemption		$	60,000,000
Plus:
Subsequent measurement of ordinary shares subject to possible redemption (interest earned on trust account)			56,234
Ordinary shares subject to possible redemption, as of September 30, 2024		$	60,056,234

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Schedule Of Net Income Loss Redeemable And Non Redeemable Shares [Table Text Block]

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Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482662/260-10-50-1

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Tabular disclosure of temporary equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(27))
-SubTopic 10
-Topic 210
-Publisher FASB
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