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Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2024

Summary of Significant Accounting Policies [Abstract]

Schedule of Class A Common Stock Subject to Possible Redemption

Accordingly, as of December 31, 2024 and 2023, there are 739,881 and 11,500,000 shares of Class A common stock subject to possible redemption, respectively, presented as temporary equity, outside of the stockholders’ equity section of the accompanying balance sheets.

Gross proceeds		$	115,000,000
Less:
Proceeds allocated to Public Rights			(1,398,400	)
Class A common stock issuance costs			(5,252,889	)
Plus:
Remeasurement of carrying value to redemption value			10,719,859
Class A common stock subject to possible redemption, December 31, 2023			119,068,570
Less:
Redemption of Class A ordinary stock subject to redemption			(115,691,579	)
Plus:
Remeasurement of carrying value to redemption value			4,770,299
Class A common stock subject to possible redemption, December 31, 2024		$	8,147,290

Schedule of Basic and Diluted Net Income Per Share of Common Stock

The following tables present a reconciliation of the numerator and denominator used to compute basic and diluted net income per share for each class of common stock:

		Year Ended December 31, 2024												Year Ended December 31, 2023
		Class A				Class A								Class A				Class A
		Redeemable				Non-Redeemable				Class B				Redeemable				Non-Redeemable				Class B
Basic net income per share
Numerator
Allocation of net income		$	2,991,805			$	144,378			$	741,990			$	1,336,002			$	33,400			$	577,497
Denominator
Basic weighted average shares outstanding			10,674,566				515,130				2,647,370				6,255,495				156,387				2,703,984
Basic net income per share		$	0.28			$	0.28			$	0.28			$	0.21			$	0.21			$	0.21

		Year Ended December 31, 2024												Year Ended December 31, 2023
		Class A				Class A								Class A				Class A
		Redeemable				Non-Redeemable				Class B				Redeemable				Non-Redeemable				Class B
Diluted net income per common share
Numerator
Allocation of net income		$	2,991,805			$	144,378			$	741,990			$	1,311,400			$	32,785			$	602,714
Denominator
Diluted weighted average shares outstanding			10,674,566				515,130				2,647,370				6,255,495				156,387				2,875,000
Diluted net income per share		$	0.28			$	0.28			$	0.28			$	0.21			$	0.21			$	0.21

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- Definition

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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-Name Accounting Standards Codification
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-Section S99
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480244/480-10-S99-1

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