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Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2024

Summary of Significant Accounting Policies [Abstract]

Schedule of Net Income Per Share

A reconciliation of net income per share is as follows for the year ended December 31, 2024:

		Class A subject to possible redemption				Class A Perm				Class B
Allocation of undistributable income		$	297,005			$	4,086			$	102,173
Weighted average shares outstanding, basic and diluted			3,939,567				54,210				1,355,250
Basic and diluted net income per share		$	0.08			$	0.08			$	0.08

A reconciliation of net income per share is as follows for the year ended December 31, 2023:

		Class A subject to possible redemption				Class A Perm				Class B
Allocation of undistributable income		$	631,939			$	6,319			$	196,527
Weighted average shares outstanding, basic and diluted			4,321,342				43,213				1,343,897
Basic and diluted net income per share		$	0.15			$	0.15			$	0.15

Schedule of Temporary Equity by Class of Stock

The reconciliation of Class A common stock subject to possible redemption as of December 31, 2024 is as follows:

Gross proceeds from sale of Public Units		$	54,210,000
Less: Proceeds allocated to Public Warrants			(1,218,153	)
Less: Proceeds allocated to underwriters’ over-allotment option			(134,584	)
Less: Issuance costs allocated to Class A common stock subject to possible redemption			(3,928,774	)
Less: Redemption of Class A common stock			(30,194,356	)
Accretion to redemption value			11,289,712
Class A common stock subject to possible redemption		$	30,023,845

The reconciliation of Class A common stock subject to possible redemption as of December 31, 2023 is as follows:

Gross proceeds from sale of Public Units		$	54,210,000
Less: Proceeds allocated to Public Warrants			(1,218,153	)
Less: Proceeds allocated to underwriters’ over-allotment option			(134,584	)
Less: Issuance costs allocated to Class A common stock subject to possible Redemption			(3,928,774	)
Accretion to redemption value			7,138,931
Class A common stock subject to possible redemption		$	56,067,420

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- References

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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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- Definition

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
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 2: 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

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