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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 9 Months Ended
Sep. 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:

 

   2025   2024   2025   2024 
  

Three Months Ended

September 30,

  

Nine Months Ended

September 30,

 
   2025   2024   2025   2024 
Net income (loss)  $(2,651,350)  $502,021   $(2,619,286)  $1,234,008 
Accretion of temporary equity into redemption value (interest earned)   (165,168)   (684,600)   (543,988)   (1,800,904)
Accretion of temporary equity into redemption value (extension deposit)   -    (220,000)   (385,000)   (385,000)
Net loss including accretion of equity into redemption value  $(2,816,518)  $(402,579)  $(3,548,274)  $(951,896)

 

Particulars  Shares   Shares   Shares   Shares   Shares   Shares   Shares   Shares 
   For Three Months Ended
September 30, 2025		   For Nine Months Ended
September 30, 2025		   For Three Months Ended
September 30, 2024		   For Nine Months Ended
September 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   (1,150,290)   (1,666,228)   (1,449,145)   (2,099,129)   (271,543)   (131,036)   (642,062)   (309,834)
Interest earned on investment held in trust account   165,168    -    543,988    -    684,600    -    1,800,904    - 
Accretion of temporary equity into redemption value (extension deposit)   -    -    385,000    -    220,000    -    385,000    - 
Allocation of net income (loss)   (985,122)   (1,666,228)   (520,157)   (2,099,129)   633,057    (131,036)   1,543,842    (309,834)
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  $(0.63)  $(0.73)  $(0.33)  $(0.92)  $0.13   $(0.06)  $0.33   $(0.14)
SCHEDULE OF INITIAL PUBLIC OFFERING PROCEEDS TO COMMON STOCK SUBJECT TO POSSIBLE REDEMPTION

At September 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 
Plus:     
Accretion for ordinary shares subject to redemption (income earned on investment held in trust account)   165,168 
Ordinary shares subject to possible redemption at September 30, 2025  $18,929,689