Audit Information	12 Months Ended
Dec. 31, 2025
Auditor [Line Items]
Auditor Name	MaloneBailey, LLP
Auditor Firm ID	206
Auditor Location	Houston, Texas
Auditor Opinion [Text Block]	Opinion on the Financial Statements We have audited the accompanying balance sheet of Xsolla SPAC 1 (the “Company”) as of December 31, 2025, and the related statements of operations, changes in shareholders’ deficit, and cash flows for the period from September 16, 2025 (inception) through December 31, 2025, and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2025, and the results of its operations and its cash flows for the period from September 16, 2025 (inception) through December 31, 2025, in conformity with accounting principles generally accepted in the United States of America.

206

Opinion on the Financial Statements

We have audited the accompanying balance sheet of Xsolla SPAC 1 (the “Company”) as of December 31, 2025, and the related statements of operations, changes in shareholders’ deficit, and cash flows for the period from September 16, 2025 (inception) through December 31, 2025, and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2025, and the results of its operations and its cash flows for the period from September 16, 2025 (inception) through December 31, 2025, in conformity with accounting principles generally accepted in the United States of America.