XML 70 R17.htm IDEA: XBRL DOCUMENT
v3.25.2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2025 | Dec. 31, 2024
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: SCHEDULE OF NET INCOME (LOSS) PER SHARE
|  | Redeemable |  |  | Non-Redeemable |  |  | Redeemable |  |  | Non-Redeemable |
|  | For Three Months Ended March 31, |
|  | 2025 |  |  | 2024 |
|  | Redeemable |  |  | Non-Redeemable |  |  | Redeemable |  |  | Non-Redeemable |
Particulars |  | Shares |  |  | Shares |  |  | Shares |  |  | Shares |
Basic and diluted net income/(loss) per share: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Weighted-average shares outstanding |  |  | 1,574,356 |  |  |  | 2,280,500 |  |  |  | 4,725,829 |  |  |  | 2,280,500 |
Ownership percentage |  |  | 41 | % |  |  | 59 | % |  |  | 67 | % |  |  | 33 | %
Numerators: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allocation of net loss including accretion of temporary equity |  | $ | (140,281 | ) |  | $ | (203,201 | ) |  | $ | (196,904 | ) |  | $ | (95,108 | )
Interest earned on investment held in trust account |  |  | 187,179 |  |  |  | - |  |  |  | 586,164 |  |  |  | - |
Accretion of temporary equity into redemption value (extension deposit) |  |  | 165,000 |  |  |  | - |  |  |  | 55,000 |  |  |  |  |
Allocation of net income/(loss) |  | $ | 211,898 |  |  | $ | (203,201 | ) |  | $ | 444,260 |  |  | $ | (95,108 | )
Denominators: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Weighted-average shares outstanding |  |  | 1,574,356 |  |  |  | 2,280,500 |  |  |  | 4,725,829 |  |  |  | 2,280,500 |
Basic and diluted net income/(loss) per share |  | $ | 0.13 |  |  | $ | (0.09 | ) |  | $ | 0.09 |  |  | $ | (0.04 | )
| The net income (loss) per share presented in the statements of operations is based on the following: SCHEDULE OF NET INCOME (LOSS) PER SHARE
|  | Redeemable |  |  | Non-Redeemable |  |  | Redeemable |  |  | Non-Redeemable |
|  | For the Year Ended December 31, |
|  | 2024 |  |  | 2023 |
|  | Redeemable |  |  | Non-Redeemable |  |  | Redeemable |  |  | Non-Redeemable |
Particulars |  | Shares |  |  | Shares |  |  | Shares |  |  | Shares |
Basic and diluted net income/(loss) per share: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Weighted-average shares outstanding |  |  | 4,622,502 |  |  |  | 2,280,500 |  |  |  | 6,870,217 |  |  |  | 2,280,500 |
Ownership percentage |  |  | 67 | % |  |  | 33 | % |  |  | 75 | % |  |  | 25 | %
Numerators: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allocation of net loss including accretion of temporary equity |  |  | (951,429 | ) |  |  | (469,385 | ) |  |  | (631,513 | ) |  |  | (209,624 | )
Interest earned on investment held in trust account |  |  | 2,581,773 |  |  |  | - |  |  |  | 3,580,311 |  |  |  | - |
Accretion of temporary equity to redemption value (extension deposit) |  |  | 550,000 |  |  |  | - |  |  |  | 165,000 |  |  |  | - |
Allocation of net income/(loss) |  |  | 2,180,344 |  |  |  | (469,385 | ) |  |  | 3,113,798 |  |  |  | (209,624 | )
Denominators: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Weighted-average shares outstanding |  |  | 4,622,502 |  |  |  | 2,280,500 |  |  |  | 6,870,217 |  |  |  | 2,280,500 |
Basic and diluted net income/(loss) per share |  |  | 0.47 |  |  |  | (0.21 | ) |  |  | 0.45 |  |  |  | (0.09 | )
SCHEDULE OF INITIAL PUBLIC OFFERING PROCEEDS TO COMMON STOCK SUBJECT TO POSSIBLE REDEMPTION | At March 31, 2025, the ordinary shares reflected in the balance sheets are reconciled in the following table: SCHEDULE OF INITIAL PUBLIC OFFERING PROCEEDS TO COMMON STOCK SUBJECT TO POSSIBLE REDEMPTION
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 |
| At December 31, 2024, the ordinary shares reflected in the balance sheets are reconciled in the following table: SCHEDULE OF INITIAL PUBLIC OFFERING PROCEEDS TO COMMON STOCK SUBJECT TO POSSIBLE REDEMPTION
Ordinary Shares subject to possible redemption, December 31, 2023 |  | $ | 50,880,604 |
Less: |  |  |  |
Withdrawn in connection with redemption |  |  | (35,956,676 | )
Plus: |  |  |  |
Accretion for ordinary shares subject to redemption (income earned on investment held in trust account) |  |  | 2,581,773 |
Accretion for ordinary shares subject to redemption (extension deposit) |  |  | 550,000 |
Ordinary shares subject to possible redemption, December 31, 2024 |  | $ | 18,055,701 |

X
- References No definition available. + Details
Name: | us-gaap_AccountingPoliciesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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 + Details
Name: | us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of an entity's stock, including par or stated value per share, number and dollar amount of share subscriptions, shares authorized, shares issued, shares outstanding, number and dollar amount of shares held in an employee trust, dividend per share, total dividends, share conversion features, par value plus additional paid in capital, the value of treasury stock and other information necessary to a fair presentation, and EPS information. Stock by class includes common, convertible, and preferred stocks which are not redeemable or redeemable solely at the option of the issuer. Includes preferred stock with redemption features that are solely within the control of the issuer and mandatorily redeemable stock if redemption is required to occur only upon liquidation or termination of the reporting entity. If more than one issue is outstanding, state the title of each issue and the corresponding dollar amount; dollar amount of any shares subscribed but unissued and the deduction of subscriptions receivable there from; number of shares authorized, issued, and outstanding. + 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 -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(28)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481112/505-10-50-3 Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481112/505-10-50-4 Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481112/505-10-50-5 Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481142/505-10-45-2 Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481112/505-10-50-10 Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481112/505-10-50-8 Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 480 -SubTopic 10 -Section S99 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480244/480-10-S99-1 Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481112/505-10-50-6 Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481112/505-10-50-7 + Details
Name: | us-gaap_ScheduleOfStockByClassTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration