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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2025

Accounting Policies [Abstract]

Schedule of consolidated financial statements reflect the activities

Schedule of consolidated financial statements reflect the activities
Name		Background		Ownership
YHNA MS I Limited (“PubCo”)		A Cayman Islands company Incorporated on April 29, 2025		100% owned by the Company
YHNA MS II Limited (“Merger Sub”)		A Cayman Islands company Incorporated on April 29, 2025		100% owned by the PubCo

Schedule of ordinary shares subject to possible redemption

Schedule of ordinary shares subject to possible redemption
		Amount
Gross proceeds		$	60,000,000
Less:
Proceeds allocated to Public Rights			(3,767,573	)
Offering costs of Public Shares			(2,661,858	)
Plus:
Accretion of carrying value to redemption value - 2024			6,729,431
Subsequent remeasurement of ordinary shares subject to possible redemption - 2024			789,076
Ordinary shares subject to possible redemption as of December 31, 2024			61,089,076
Subsequent remeasurement of ordinary shares subject to possible redemption - 2025			1,934,900
Ordinary shares subject to possible redemption as of September 30, 2025		$	63,023,976

Schedule of net income (loss) per share

Schedule of net income (loss) per share
		For the Three Months ended September 30, 2025								For the Three Months ended September 30, 2024
		Redeemable Ordinary Shares				Non-Redeemable Ordinary Share				Redeemable Ordinary Share				Non-Redeemable Ordinary Share
Basic and diluted net income (loss) per share:
Numerators:
Interest income earned in investments held in Trust Account		$	651,637			$	–			$	89,527			$	–
Total expenses			(102,956	)			(30,029	)			(19,095	)			(46,710	)
Total allocation to redeemable and non-redeemable ordinary shares		$	548,681			$	(30,029	)		$	70,432			$	(46,710	)
Denominators:
Weighted-average shares outstanding			6,000,000				1,750,000				717,391				1,754,891
Basic and diluted net income (loss) per share		$	0.09			$	(0.02	)		$	0.10			$	(0.03	)

		For the Nine Months ended September 30, 2025								For the Nine Months ended September 30, 2024
		Redeemable Ordinary Shares				Non-Redeemable Ordinary Share				Redeemable Ordinary Share				Non-Redeemable Ordinary Share
Basic and diluted net income (loss) per share:
Numerators:
Interest income earned in investments held in Trust Account		$	1,934,925			$	–			$	89,529			$	–
Total expenses			(691,915	)			(201,809	)			(13,083	)			(94,234	)
Total allocation to redeemable and non-redeemable ordinary shares		$	1,243,010			$	(201,809	)		$	76,446			$	(94,234	)
Denominators:
Weighted-average shares outstanding			6,000,000				1,750,000				240,876				1,735,036
Basic and diluted net income (loss) per share		$	0.21			$	(0.12	)		$	0.32			$	(0.05	)

Schedule of assets and liabilities that were measured at fair value on a recurring basis

Schedule of assets and liabilities that were measured at fair value on a recurring basis

September 30,

Quoted Prices In Active Markets

Significant Other Observable Inputs

Significant Other Unobservable Inputs

Description

2025

(Level 1)

(Level 2)

(Level 3)

Assets:

U.S. Treasury Securities held in Trust Account

$

63,023,976

$

63,023,976

$

–

$

–

December 31,

Quoted Prices In Active Markets

Significant Other Observable Inputs

Significant Other Unobservable Inputs

Description

2024

(Level 1)

(Level 2)

(Level 3)

Assets:

U.S. Treasury Securities held in Trust Account

$

61,089,076

$

61,089,076

$

–

$

–

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Tabular disclosure of equity method investments including, but not limited to, name of each investee or group of investments, percentage ownership, difference between recorded amount of an investment and the value of the underlying equity in the net assets, and summarized financial information.

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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.

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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.

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