v3.26.1
Summary of Significant Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2025
Summary of Significant Accounting Policies [Abstract]  
Schedule of Class A Ordinary Shares Subject to Possible Redemption

Accordingly, as of December 31, 2025, Class A ordinary shares subject to possible redemption are presented at redemption value as temporary equity, outside of permanent shareholders’ equity on the Company’s balance sheet, as summarized in the following table:

 

Public offering proceeds $86,250,000 
Less:     
Proceeds allocated to public rights  (7,848,750)
Allocation of offering costs related to redeemable shares  (5,463,844)
Add:     
Accretion of carrying value to redemption value  13,312,594 
Ordinary shares subject to possible redemption, December 31, 2024  86,250,000 
Add:     
Subsequent measurement of ordinary shares subject to possible redemption  3,089,290 
Ordinary shares subject to possible redemption, December 31, 2025 $89,339,290 
Schedule of Basic and Diluted Net Loss Per Ordinary Share As a result, the diluted income (loss) per ordinary share is the same as basic income (loss) per ordinary share for the period presented.
For the period from May 31, 2024 (inception) through December 31, 2024
Particulars  Class A Redeemable   Class A Non-Redeemable   Class B   Class A Redeemable   Class A Non-Redeemable   Class B 
Numerators:                        
Allocation of net income (loss) $277,673  $31,615  $87,584  $      -  $         -  $(7,712)
                               
Denominators:                              
Weighted average shares outstanding  7,561,644   860,955   2,385,113   -   -   7,000,000 
Basic and diluted net income (loss) per share $0.04  $0.04  $0.04  $-  $-  $(0.00)
Schedule of Fair Value on a Recurring Basis

The following table presents information about the Company’s assets that are measured at fair value on a recurring basis at December 31, 2025 and 2024 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:

 

Description  Level  December 31,
2025
   December 31,
2024
 
Assets:             
Marketable securities held in Trust Account 1 $89,339,290  $    — 
Cash 1 $25,745  $—