| Schedule of Fair Value Hierarchy of the Valuation Techniques |
The following table presents information about
the Company’s assets and liabilities that were measured at fair value on a recurring basis as of September 30, 2025 and December
31, 2024, and indicates the fair value hierarchy of the valuation techniques the Company utilized to determine such fair value.
| | |
September 30, | | |
Quoted Prices In Active Markets | | |
Significant Other Observable Inputs | | |
Significant Other Unobservable Inputs | |
| Description | |
2025 | | |
(Level 1) | | |
(Level 2) | | |
(Level 3) | |
| Assets: | |
| | |
| | |
| | |
| |
| U.S. Treasury Securities held in Trust Account | |
$ | 56,026,877 | | |
$ | 56,026,877 | | |
$ | - | | |
$ | - | |
| | |
December 31, | | |
Quoted Prices In Active Markets | | |
Significant Other Observable Inputs | | |
Significant Other Unobservable Inputs | |
| Description | |
2024 | | |
(Level 1) | | |
(Level 2) | | |
(Level 3) | |
| Assets: | |
| | |
| | |
| | |
| |
| U.S. Treasury Securities held in Trust Account | |
$ | 70,373,065 | | |
$ | 70,373,065 | | |
$ | - | | |
$ | - | |
|
| Schedule of Unaudited Condensed Consolidated Statements of Income and Comprehensive Income |
The net income (loss) per share presented in the unaudited condensed consolidated statements of income and comprehensive income is based
on the following:
| | |
For
the Nine Months Ended
September 30, 2025 | | |
For
the Nine Months Ended
September 30, 2024 | |
| | |
Redeemable Ordinary Share | | |
Non- Redeemable Ordinary Share | | |
Redeemable Ordinary Share | | |
Non- Redeemable Ordinary Share | |
| Basic and diluted net income (loss) per share: | |
| | |
| | |
| | |
| |
| Numerators: | |
| | |
| | |
| | |
| |
| Interest income earned in investments held in Trust Account | |
$ | 2,111,545 | | |
$ | - | | |
$ | 7,640,096 | | |
$ | - | |
| Total expenses | |
| (352,421 | ) | |
| (259,432 | ) | |
| (802,419 | ) | |
| (237,026 | ) |
| Total allocation to redeemable and non-redeemable ordinary shares | |
$ | 1,759,124 | | |
$ | (259,432 | ) | |
$ | 6,837,677 | | |
$ | (237,026 | ) |
| Denominators: | |
| | | |
| | | |
| | | |
| | |
| Weighted-average shares outstanding | |
| 5,998,933 | | |
| 4,416,075 | | |
| 14,950,000 | | |
| 4,416,075 | |
| Basic and diluted net income (loss) per share | |
$ | 0.29 | | |
$ | (0.06 | ) | |
$ | 0.46 | | |
$ | (0.05 | ) |
| | |
For
the Three Months Ended
September 30, 2025 | | |
For
the Three Months Ended
September 30, 2024 | |
| | |
Redeemable Ordinary Share | | |
Non- Redeemable Ordinary Share | | |
Redeemable Ordinary Share | | |
Non- Redeemable Ordinary Share | |
| Basic and diluted net income (loss) per share: | |
| | |
| | |
| | |
| |
| Numerators: | |
| | |
| | |
| | |
| |
| Interest income earned in investments held in Trust Account | |
$ | 621,946 | | |
$ | - | | |
$ | 2,065,585 | | |
$ | - | |
| Total expenses | |
| (134,377 | ) | |
| (114,103 | ) | |
| (390,355 | ) | |
| (115,307 | ) |
| Total allocation to redeemable and non-redeemable ordinary shares | |
$ | 487,569 | | |
$ | (114,103 | ) | |
$ | 1,675,230 | | |
$ | (115,307 | ) |
| Denominators: | |
| | | |
| | | |
| | | |
| | |
| Weighted-average shares outstanding | |
| 5,200,724 | | |
| 4,416,075 | | |
| 14,950,000 | | |
| 4,416,075 | |
| Basic and diluted net income (loss) per share | |
$ | 0.09 | | |
$ | (0.03 | ) | |
$ | 0.11 | | |
$ | (0.03 | ) |
|