v3.26.1
Segment Information
6 Months Ended
Mar. 31, 2026
Segment Reporting [Abstract]  
Segment Information
NOTE 7. SEGMENT INFORMATION
ASC Topic 280, “Segment Reporting,” establishes standards for companies to report in their financial statement information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise that engage in business activities from which it may recognize revenues and incur expenses, and for which separate financial information is available that is regularly evaluated by the Company’s CODM, the
Chief Financial Officer
, in deciding how to allocate resources and assess performance.
The CODM assesses performance for the
single
segment and decides how to allocate resources. The measure of segment assets is reported on the unaudited condensed balance sheets as total assets. When evaluating the Company’s performance and making key decisions regarding resource allocation the CODM reviews several key metrics, which include the following:
 
    
March 31,

2026
    
September 30,

2025
 
Cash
   $ 88,640      $ 361,105  
Cash and marketable securities held in Trust Account
   $ 239,035,116      $ 234,628,166  
 
    
For the Three

Months Ended

March 31,

2026
    
For the Three

Months Ended

March 31,

2025
    
For the Six

Months Ended

March 31,

2026
    
For period

from October 3, 2024

(Inception) through

March 31, 2025
 
General administrative costs
   $ 973,748      $ 706      $ 3,879,397      $ 46,490  
Interest earned on cash and marketable securities held in Trust Account
   $ 2,105,061      $      $ 4,406,950      $ —