XML 30 R19.htm IDEA: XBRL DOCUMENT v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
6 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]  
SCHEDULE OF NET INCOME LOSS REDEEMABLE AND NON REDEEMABLE SHARES

The net income per share presented in the statement of operations is based on the following:

 

             
  

Three months ended

June 30, 2026

  

Three months ended

June 30, 2025

 
   Redeemable   Non- Redeemable   Redeemable   Non- Redeemable 
   Shares   Shares   Shares   Shares 
Basic and diluted net income per share:                    
                     
Numerators:                    
Allocation of net Income including accretion of temporary equity  $89,989   $47,621   $293,914   $89,644 
Allocation of net income  $89,989   $47,621   $293,914   $89,644 
                     
Denominators:                    
Weighted-average shares outstanding   3,458,092    1,830,000    6,000,000    1,830,000 
Basic and diluted net income per share  $0.03  $0.03  $0.05  $0.05

 

             
  

Six months ended

June 30, 2026

  

Six months ended

June 30, 2025

 
   Redeemable   Non- Redeemable   Redeemable   Non- Redeemable 
   Shares   Shares   Shares   Shares 
Basic and diluted net income per share:                    
                     
Numerators:                    
Allocation of net Income including accretion of temporary equity  $278,936   $111,074   $604,011   $184,224 
Allocation of net income  $278,936   $111,074   $604,011   $184,224 
                     
Denominators:                    
Weighted-average shares outstanding   4,595,631    1,830,000    6,000,000    1,830,000 
Basic and diluted net income per share  $0.06   $0.06   $0.10   $0.10 
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 June 30, 2026 and December 31, 2025 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 
   June 30,   Markets   Inputs   Inputs 
   2026   (Level 1)   (Level 2)   (Level 3) 
Assets:                    
Cash and investments held in trust account  $38,331,573   $38,331,573   $   $ 

 

       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:                    
Cash and investments held in trust account  $64,487,925   $64,487,925   $   $ 
SCHEDULE OF ORDINARY SHARES SUBJECT TO POSSIBLE REDEMPTION

As of June 30, 2026 and December 31, 2025, the ordinary shares subject to possible redemption reflected in the balance sheet are reconciled in the following table:

 

Ordinary shares subject to possible redemption, as of December 31, 2024  $60,752,079 
      
Plus:     
Subsequent measurement of ordinary shares subject to possible redemption   2,535,846 
Extension funds attributable to ordinary shares subject to redemption   1,200,000 
Ordinary shares subject to possible redemption, as of December 31, 2025  $64,487,925 
 Less:     
Redemption of ordinary shares (2,541,908 shares redeemed at approx. $10.83 per share on 3/23/2026)   (27,536,646)
      
Plus:     
Subsequent measurement of ordinary shares subject to possible redemption   880,294 
Extension funds attributable to ordinary shares subject to redemption   500,000 
Ordinary shares subject to possible redemption, as of June 30, 2026  $38,331,573