Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2024

Summary of Significant Accounting Policies [Abstract]

Schedule of Unaudited Condensed Consolidated Financial Statements

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

Name	Background	Ownership
IGTA Merger Sub Limited (“Purchaser”)	A British Virgin Islands company Incorporated on September 11, 2023	100% owned by the Company

Schedule of Net income (Loss) Per Share

The net income per share presented in the unaudited condensed consolidated statements of operations is based on the following:

	For the Nine Months ended September 30, 2024						For the Nine Months ended September 30, 2023
	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	$	985,835			-		$	2,313,587		$	-
Total expenses		(333,704	)		(389,197	)		(1,379,720	)		(616,500	)
Total allocation to redeemable and non-redeemable ordinary share	$	652,131		$	(389,197	)	$	933,867		$	(616,500	)
Denominators:
Weighted-average shares outstanding		2,261,434			2,637,500			5,902,701			2,637,500
Basic and diluted net income (loss) per share	$	0.29		$	(0.15	)	$	0.16		$	(0.23	)

	For the Three Months ended September 30, 2024						For the Three Months ended September 30, 2023
	Redeemable Ordinary Share			Non- Redeemable Ordinary Share			Redeemable Ordinary Share			Non- Redeemable Ordinary Share
Basic and diluted net income (loss) per share:
Numerators:
Allocation of net loss including carrying value to redemption value	$	187,825		$	-		$	611,440		$
Accretion of carrying value to redemption value		(60,593	)		(126,418	)		(334,545	)		(214,593	)
Total allocation to redeemable and non-redeemable ordinary share	$	127,232		$	(126,418	)	$	276,895		$	(214,593	)
Denominators:
Weighted-average shares outstanding		1,264,184			2,637,500			4,111,784			2,637,500
Basic and diluted net income (loss) per share	$	0.10		$	(0.05	)	$	0.07		$	(0.08	)