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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
6 Months Ended
Jun. 30, 2025
Accounting Policies [Abstract]  
SCHEDULE OF NET INCOME (LOSS) PER SHARE

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

  

             
  

Three Months Ended

June 30,

  

Six Months Ended

June 30,

 
   2025   2024   2025   2024 
Net income  $23,368   $382,746   $32,064   $731,987 
Accretion of temporary equity into redemption value (interest earned)   (191,641)   (530,141)   (378,820)   (1,116,305)
Accretion of temporary equity into redemption value (extension deposit)   (165,000)   (110,000)   (385,000)   (165,000)
Net loss including accretion of equity into redemption value  $(333,273)  $(257,395)  $(731,756)  $(549,318)

 

Particulars                        
   For Three Months Ended
June 30, 2025
   For Six Months Ended
June 30, 2025
   For Three Months Ended
June 30, 2024
   For Six Months Ended
June 30, 2024
 
   Redeemable   Non-Redeemable   Redeemable   Non-Redeemable   Redeemable   Non-Redeemable   Redeemable   Non-Redeemable 
Particulars  Shares   Shares   Shares   Shares   Shares   Shares   Shares   Shares 
Basic and diluted net income (loss) per share:                                        
Weighted-average shares outstanding   1,574,356    2,280,500    1,574,356    2,280,500    4,725,829    2,280,500    4,725,829    2,280,500 
Ownership percentage   41%   59%   41%   59%   67%   33%   67%   33%
Numerators:                                        
Allocation of net loss including accretion of temporary equity   (136,112)   (197,161)   (298,855)   (432,901)   (173,615)   (101,682)   (370,520)   (178,798)
Interest earned on investment held in trust account   191,641    -    378,820    -    530,141    -    1,116,305    - 
Accretion of temporary equity into redemption value (extension deposit)   165,000    -    385,000    -    110,000    -    165,000    - 
Allocation of net income (loss)   220,529    (197,161)   464,965    (432,901)   466,526    (101,682)   910,785    (178,798)
Denominators:                                        
Weighted-average shares outstanding   1,574,356    2,280,500    1,574,356    2,280,500    4,725,829    2,280,500    4,725,829    2,280,500 
Basic and diluted net income (loss) per share  $0.14   $(0.09)  $0.30   $(0.19)  $0.10   $(0.04)  $0.19   $(0.08)
SCHEDULE OF INITIAL PUBLIC OFFERING PROCEEDS TO COMMON STOCK SUBJECT TO POSSIBLE REDEMPTION

At June 30, 2025, the ordinary shares reflected in the balance sheets are reconciled in the following table:

 

Ordinary shares subject to possible redemption at December 31, 2024  $18,055,701 
Plus:     
Accretion for ordinary shares subject to redemption (income earned on investment held in trust account)   187,179 
Accretion for ordinary shares subject to redemption (extension deposit)   165,000 
Ordinary shares subject to possible redemption at March 31, 2025   18,407,880 
Plus:     
Accretion for ordinary shares subject to redemption (income earned on investment held in trust account)   191,641 
Accretion for ordinary shares subject to redemption (extension deposit)   165,000 
Ordinary shares subject to possible redemption at June 30, 2025  $18,764,521