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Summary of Significant Accounting Policies (Tables)
3 Months Ended
Mar. 31, 2025
Summary of Significant Accounting Policies [Abstract]]  
Schedule of Condensed Consolidated Financial Statements Reflect the Activities

The accompanying condensed consolidated financial statements reflect the activities of the Company and each of the following entities:

 

Name   Background   Ownership
Xpand Boom Technology Inc. (“Acquirer”)   A Cayman Islands company
Incorporated on January 7, 2025
  100% owned by the Company
Xpand Boom Solutions Inc.   A Cayman Islands company
Incorporated on January 7, 2025
  100% owned by the Acquirer
Schedule of Net Income (Loss) Per Share

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

 

   FOR THE
THREE MONTHS ENDED MARCH 31,
2025
   FOR THE
PERIOD FROM
MARCH 8,
2024
(INCEPTION) TO
MARCH 31,
2024
 
   Redeemable
Ordinary Shares
   Non-Redeemable
Ordinary Shares
   Redeemable
Ordinary Shares
   Non-Redeemable
Ordinary Shares
 
Basic and diluted net income (loss) per share:                
Numerators:                
Interest income earned in investments held in Trust Account  $597,157   $
-
   $543,046   $
-
 
Total expenses   (109,865)   (33,425)   (146,158)   (139,375)
Total allocation to redeemable and non-redeemable ordinary shares  $487,292   $(33,425)  $396,888   $(139,375)
Denominators:                    
Weighted-average shares outstanding   5,750,000    1,749,375    1,485,738    1,416,785 
Basic and diluted net income (loss) per share  $0.08   $(0.02)  $0.27   $(0.10)
Schedule of Assets and Liabilities that were Measured at Fair Value on a Recurring Basis

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

 

   March 31,   Quoted
Prices In
Active
Markets
   Significant
Other
Observable
Inputs
   Significant
Other
Unobservable
Inputs
 
Description  2025   (Level 1)   (Level 2)   (Level 3) 
Assets:                
Investment held in Trust Account  $58,927,703   $58,927,703   $
     -
   $
      -
 
                     

 

   December 31,   Quoted
Prices In
Active
Markets
   Significant
Other
Observable
Inputs
   Significant
Other
Unobservable
Inputs
 
Description  2024   (Level 1)   (Level 2)   (Level 3) 
Assets:                
Investment held in Trust Account  $58,330,546   $58,330,546   $
     -
   $
      -