v3.26.1
Statements of Cash Flows - USD ($)
11 Months Ended 12 Months Ended
Dec. 31, 2024
Dec. 31, 2025
Cash Flows from Operating Activities:    
Net income $ (77,094) $ 1,285,090
Adjustment to reconcile net income (loss) to net cash used in operating activities:    
Stock-based compensation 61,478
Interest earned on demand deposit in Trust Account (2,231,602)
Changes in operating assets and liabilities:    
Prepaid expenses (5,691)
Due to related party – administrative expenses 80,000
Accounts payable and accrued expenses 2,416 227,793
Net Cash Used in Operating Activities (74,678) (582,932)
Cash Flows from Investing Activities:    
Purchase of investment held in trust account (60,000,000)
Net Cash Used in Investing Activities (60,000,000)
Cash Flows from Financing Activities:    
Proceeds from sale of public units 60,000,000
Proceeds from sale of private placement units 2,342,900
Payment of underwriter commissions (900,000)
Repayment of promissory note - related party (249,712)
Payment of operating expenses via promissory note – related party 74,678
Payment of offering costs (126,500)
Net Cash Provided by Financing Activities 74,678 61,066,688
Net Change in Cash 483,756
Cash, Beginning of Year
Cash, End of Year 483,756
Supplemental Disclosure of Cash Flow Information:    
Deferred offering costs paid by Sponsor in exchange for issuance of ordinary shares 25,000
Deferred offering costs paid via promissory note – related party 175,034
Accretion of carrying value to redemption value 5,090,123
Issuance of Representative Shares $ 361,000