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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 6 Months Ended | 10 Months Ended
--- | --- | ---
Jun. 30, 2024 | Dec. 31, 2023
Accounting Policies [Abstract] |  |
SCHEDULE OF NET INCOME (LOSS) PER SHARE PRESENTED STATEMENTS OF OPERATIONS | SCHEDULE OF NET INCOME (LOSS) PER SHARE PRESENTED STATEMENTS OF OPERATIONS
|  | 2024 |  |  | 2023 |  |  | June 30, 2024 |  |  | June 30, 2024 |
|  | Three Months Ended June 30, |  |  | Six Months Ended |  |  | For the Period from February 17, 2023 through |
|  | 2024 |  |  | 2023 |  |  | June 30, 2024 |  |  | June 30, 2023 |
Net income (loss) |  | $ | 816,754 |  |  | $ | - |  |  | $ | 1,603,116 |  |  | $ | (3,105 | )
Accretion of temporary equity into redemption value (interest earned) |  |  | (941,850 | ) |  |  | - |  |  |  | (1,865,342 | ) |  |  | - |
Net loss including accretion of equity into redemption value |  | $ | (125,096 | ) |  | $ | - |  |  | $ | (262,226 | ) |  | $ | (3,105 | )
| SCHEDULE OF NET INCOME (LOSS) PER SHARE PRESENTED STATEMENTS OF OPERATIONS
|  | For the Period from February 17, 2023 (Inception) Through December 31, 2023 |
Net income |  | $ | 1,484,790 |
Interest earned on investment held in Trust Account |  |  | (1,729,358 | )
Accretion of temporary equity into redemption value |  |  | (7,591,500 | )
Net loss including accretion of common stock to redemption value |  |  | (7,836,068 | )
SCHEDULE OF EARNINGS PER SHARE BASIC AND DILUTED | SCHEDULE OF EARNINGS PER SHARE BASIC AND DILUTED
|  | Redeemable |  |  | Non-Redeemable |  |  | Redeemable |  |  | Non-Redeemable |  |  | Redeemable |  |  | Non-Redeemable |  |  | Redeemable |  |  | Non-Redeemable |
|  | For Three Months Ended June 30, 2024 |  |  | For Six Months Ended June 30, 2024 |  |  | For Three Months Ended June 30, 2023 |  |  | For the Period from February 17, 2023 through June 30, 2023 |
|  | 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 |  |  | 6,900,000 |  |  |  | 2,266,500 |  |  |  | 6,900,000 |  |  |  | 2,266,500 |  |  |  | - |  |  |  | 1,680,000 |  |  |  | - |  |  |  | 1,656,774 |
Ownership percentage |  |  | 75 | % |  |  | 25 | % |  |  | 75 | % |  |  | 25 | % |  |  | - | % |  |  | 100 | % |  |  | - | % |  |  | 100 | %
Numerators: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allocation of net loss including accretion of temporary equity |  |  | (94,165 | ) |  |  | (30,931 | ) |  |  | (197,388 | ) |  |  | (64,838 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (3,105 | )
Interest earned on investment held in trust account |  |  | 941,850 |  |  |  | - |  |  |  | 1,865,342 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Allocation of net income/(loss) |  |  | 847,685 |  |  |  | (30,931 | ) |  |  | 1,667,954 |  |  |  | (64,838 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (3,105 | )
Denominators: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Weighted-average shares outstanding |  |  | 6,900,000 |  |  |  | 2,266,500 |  |  |  | 6,900,000 |  |  |  | 2,266,500 |  |  |  | - |  |  |  | 1,680,000 |  |  |  | - |  |  |  | 1,656,774 |
Basic and diluted net income/(loss) per share |  | $ | 0.12 |  |  | $ | (0.01 | ) |  | $ | 0.24 |  |  | $ | (0.03 | ) |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | (0.002 | )
| SCHEDULE OF EARNINGS PER SHARE BASIC AND DILUTED
|  | Redeemable |  |  | Non-Redeemable |
|  | For the Period from February 17, 2023 (Inception) Through December 31, 2023 |
|  | Redeemable |  |  | Non-Redeemable |
Particulars |  | Shares |  |  | Shares |
Basic and diluted net income/(loss) per share: |  |  |  |  |  |  |  |
Weighted-average shares outstanding |  |  | 3,819,156 |  |  |  | 2,095,943 |
Ownership percentage |  |  | 65 | % |  |  | 35 | %
Numerators: |  |  |  |  |  |  |  |
Allocation of net loss including accretion of temporary equity |  |  | (5,059,453 | ) |  |  | (2,776,615 | )
Income earned on Trust Account |  |  | 1,729,358 |  |  |  | — |
Accretion of temporary equity to redemption value |  |  | 7,591,500 |  |  |  | — |
Allocation of net income/(loss) |  |  | 4,261,405 |  |  |  | (2,776,615 | )
Denominators: |  |  |  |  |  |  |  |
Weighted-average shares outstanding |  |  | 3,819,156 |  |  |  | 2,095,943 |
Basic and diluted net income/(loss) per share |  |  | 1.12 |  |  |  | (1.32 | )
SCHEDULE OF ORDINARY SHARES SUBJECT TO POSSIBLE REDEMPTION REFLECTED IN THE BALANCE SHEET | At December 31, 2023 and June 30, 2024, the ordinary shares subject to possible redemption reflected in the balance sheet are reconciled in the following table: SCHEDULE OF ORDINARY SHARES SUBJECT TO POSSIBLE REDEMPTION REFLECTED IN THE BALANCE SHEET
Public offering proceeds |  | $ | 60,000,000 |
Less: |  |  |  |
Proceeds allocated to Public Rights |  |  | (3,272,724 | )
Allocation of offering costs related to redeemable shares |  |  | (2,925,140 | )
Plus: |  |  |  |
Accretion of carrying value to redemption value |  |  | 6,797,864 |
Ordinary shares subject to possible redemption |  |  | 60,600,000 |
Over-allotment |  |  |  |
Plus: |  |  |  |
Over-allotment proceeds |  |  | 9,000,000 |
Less: |  |  |  |
Proceeds allocated to Public Rights |  |  | (490,909 | )
Allocation of offering costs related to redeemable shares |  |  | (212,727 | )
Plus: |  |  |  |
Accretion of carrying value to redemption value |  |  | 793,636 |
Subsequent measurement of ordinary shares subject to possible redemption (income earned on trust account) |  |  | 1,729,358 |
Ordinary shares subject to possible redemption, December 31, 2023 |  | $ | 71,419,358 |
Plus: |  |  |  |
Subsequent measurement of ordinary shares subject to possible redemption (income earned on trust account) |  |  | 1,865,342 |
Ordinary shares subject to possible redemption, June 30, 2024 |  | $ | 73,284,700 |
| At December 31, 2023, the ordinary shares subject to possible redemption reflected in the balance sheet are reconciled in the following table: SCHEDULE OF ORDINARY SHARES SUBJECT TO POSSIBLE REDEMPTION REFLECTED IN THE BALANCE SHEET
Public offering proceeds |  | $ | 60,000,000 |
Less: |  |  |  |
Proceeds allocated to Public Rights |  |  | (3,272,724 | )
Allocation of offering costs related to redeemable shares |  |  | (2,925,140 | )
Plus: |  |  |  |
Accretion of carrying value to redemption value |  |  | 6,797,864 |
Ordinary shares subject to possible redemption |  | $ | 60,600,000 |
Over-allotment |  |  |  |
Plus: |  |  |  |
Over-allotment proceeds |  |  | 9,000,000 |
Less: |  |  |  |
Proceeds allocated to Public Rights |  |  | (490,909 | )
Allocation of offering costs related to redeemable shares |  |  | (212,727 | )
Plus: |  |  |  |
Accretion of carrying value to redemption value |  |  | 793,636 |
Subsequent measurement of ordinary shares subject to possible redemption (income earned on trust account) |  |  | 1,729,358 |
Ordinary shares subject to possible redemption |  | $ | 71,419,358 |
SUPPLEMENTAL DISCLOSURE OF NONCASH FINANCING ACTIVITIES | SUPPLEMENTAL DISCLOSURE OF NONCASH FINANCING ACTIVITIES
|  | As reported on Form 10-Q for the quarter ended June 30, 2023 |  |  | As revised on Form 10-Q |
Supplemental disclosure of noncash financing activities |  |  |  |  |  |  |  |
Offering costs paid by related party |  | $ | 144,108 |  |  | $ | 144,108 |
Prepaid expenses paid by related party |  | $ | 1,600 |  |  | $ | 1,600 |
Offering costs adjusted from prepaid expenses |  | $ | 639 |  |  | $ | 639 |
Offering costs included in accrued expenses |  | $ | 2,505 |  |  | $ | 2,505 |
Offering costs paid by Sponsor in exchange for issuance of ordinary shares |  | $ | 25,000 |  |  | $ | 25,000 |
Offering costs charged to APIC – EBC founder shares |  | $ | - |  |  | $ | 1,013,480 |

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