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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
SCHEDULE OF ASSETS MEASURED AT FAIR VALUE ON RECURRING BASIS

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

 

 

       Quoted   Significant   Significant 
       Prices in   Other   Other 
   As of   Active   Observable   Unobservable 
   December 31,   Markets   Inputs   Inputs 
   2025   (Level 1)   (Level 2)   (Level 3) 
Assets:                    
Investment held in trust account  $64,487,925   $64,487,925   $     —   $     — 

 

       Quoted   Significant   Significant 
       Prices in   Other   Other 
   As of   Active   Observable   Unobservable 
   December 31,   Markets   Inputs   Inputs 
   2024   (Level 1)   (Level 2)   (Level 3) 
Assets:                    
Investment held in trust account  $60,752,079   $60,752,079   $     —   $     — 
SCHEDULE OF NET INCOME LOSS REDEEMABLE AND NON REDEEMABLE SHARES

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

 

             
  

For The Year

Ended

December 31, 2025

  

For The Period from

May 27, 2024

(Inception) through

December 31, 2024

 
  

 

Redeemable

shares

  

Non-

Redeemable

Shares

  

Redeemable

shares

  

Non-

Redeemable

Shares

 
Basic and diluted net income per ordinary share                    
Numerators:                    
Allocation of net income  $1,254,780   $382,708   $284,902   $190,587 
                     
Denominators:                    
Weighted-average ordinary shares outstanding   6,000,000    1,830,000    2,739,726    1,832,763 
Basic and diluted net income per ordinary share  $0.21   $0.21   $0.10   $0.10 
SCHEDULE OF ORDINARY SHARES SUBJECT TO POSSIBLE REDEMPTION

As of December 31, 2025, the ordinary shares subject to possible redemption reflected in the balance sheet are reconciled in the following table:  

 

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)
      
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   752,079 
Ordinary shares subject to possible redemption, as of December 31, 2024  $60,752,079 
Plus:     
Subsequent measurement of ordinary shares subject to possible redemption (interest earned on cash and investments held in Trust Account)   2,535,846 
Subsequent measurement of ordinary shares subject to possible redemption (extension)   1,200,000 
Ordinary shares subject to possible redemption, as of December 31, 2025  $64,487,925