v3.26.1
Summary of Significant Accounting Policies (Tables)
3 Months Ended
Mar. 31, 2026
Summary of Significant Accounting Policies  
Schedule of fair value of assets

 

 

 

 

March 31,

 

 

December 31, 

 

Description

 

Level

 

 

2026

 

 

2025

 

Assets:

 

 

 

 

 

 

 

 

 

Marketable securities held in Trust Account

 

 

1

 

 

$71,476,506

 

 

$70,858,017

 

Schedule of earnings per share

 

 

For The

Three Months Ended

 

 

For The

Three Months Ended

 

 

 

March 31,

2026

 

 

March 31,

2025

 

Net income (loss)

 

$509,845

 

 

$(34,688 )

Interest earned from Trust Account

 

 

(618,489 )

 

 

-

 

Net loss allocable to both redeemable and nonredeemable shares

 

$(108,644 )

 

$(34,688 )

 

 

For the Three Months Ended

 

 

For the Three Months Ended

 

 

 

March 31, 2026

 

 

March 31, 2025

 

 

 

Redeemable

shares

 

 

Non-redeemable shares

 

 

Redeemable

shares

 

 

Non-redeemable shares

 

Basic and diluted net income (loss) per share:

 

 

 

 

 

 

 

 

 

 

 

 

Numerators:

 

 

 

 

 

 

 

 

 

 

 

 

Allocation of net loss allocable to both redeemable and nonredeemable shares

 

$(84,182 )

 

$(24,462 )

 

$-

 

 

$(34,688 )

Interest earned from Trust Account

 

 

618,489

 

 

 

-

 

 

 

-

 

 

 

-

 

Allocation of net income (loss)

 

$534,307

 

 

$(24,462 )

 

$-

 

 

$(34,688 )

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Denominators:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Weighted-average shares outstanding (1)

 

 

6,900,000

 

 

 

2,005,000

 

 

 

-

 

 

 

1,500,000

 

Basic and diluted net income (loss) per share

 

$0.08

 

 

$(0.01 )

 

$-

 

 

$(0.02 )