v3.26.1
Summary of Significant Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2025
Summary of Significant Accounting Policies [Abstract]  
Schedule of Consolidated Financial Statements

The accompanying consolidated financial statements reflect the activities of the Company and each of the following entities:

 

Name   Background   Ownership
KVAC (Cayman) Limited (“Acquirer”)   A Cayman Islands company Incorporated on August 28, 2024   100% owned by the Company
KVAC MS (Cayman) Limited   A Cayman Islands company Incorporated on July 10, 2024   100% owned by the Acquirer
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 December 31, 2025 and 2024, and indicates the fair value hierarchy of the valuation techniques the Company utilized to determine such fair value.

 

   December 31,   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 $57,003,115  $57,003,115  $      -  $          - 
   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 consolidated statements of operations and comprehensive income is based on the following:

 

   For the Year Ended
December 31, 2025
   For the Year Ended
December 31, 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 $2,653,772  $   $8,869,933  $- 
Total expenses  (419,013)  (324,496)  (1,100,746)  (360,007)
Total allocation to redeemable and non-redeemable ordinary share $2,234,759  $(324,496) $7,769,187  $(360,007)
Denominators:                    
Weighted-average shares outstanding  5,702,368   4,416,075   13,502,427   4,416,075 
Basic and diluted net income (loss) per share $0.39  $(0.07) $0.58  $(0.08)