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Significant accounting policies (Tables)
9 Months Ended
Sep. 30, 2025
Significant Accounting Policies  
Schedule of income loss per share presented in operations

 

 

For the Three

months ended

September 30,

2025

 

 

For the Three

months ended

September 30,

2024

 

 

For the Nine

months ended

September 30,

2025

 

 

For the Nine 

months ended

September 30,

2024

 

Net (loss) /income

 

$149,028

 

 

$296,392

 

 

$296,369

 

 

$1,659,067

 

Accretion of temporary equity to redemption value

 

 

(596,466 )

 

 

(975,738 )

 

 

(1,771,094 )

 

 

(3,021,081 )

Net loss including accretion of temporary equity

 

$(447,438 )

 

$(679,346 )

 

$(1,474,725 )

 

$(1,362,014 )

 

 

For the

Three Months Ended

 

 

For the

Three Months Ended

 

 

 

September 30, 2025

 

 

September 30, 2024

 

 

 

 

 

 

Non-

 

 

 

 

 

Non-

 

 

 

Redeemable

 

 

Redeemable

 

 

Redeemable

 

 

Redeemable

 

 

 

Ordinary

 

 

Ordinary

 

 

Ordinary

 

 

Ordinary

 

 

 

Share

 

 

Share

 

 

Share

 

 

Share

 

Basic and diluted net income (loss) per share:

 

 

 

 

 

 

 

 

 

 

 

 

Numerators:

 

 

 

 

 

 

 

 

 

 

 

 

Allocation of net loss including carrying value to redemption value

 

$(199,421 )

 

$(248,017 )

 

$(478,922 )

 

$(200,424 )

Accretion of carrying value to redemption value

 

 

596,466

 

 

 

-

 

 

 

975,738

 

 

 

-

 

Allocation of net income/(loss)

 

$397,045

 

 

$(248,017 )

 

$496,816

 

 

$(200,424 )

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Denominators:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Weighted-average shares outstanding

 

 

1,857,989

 

 

 

2,310,750

 

 

 

5,521,640

 

 

 

2,310,750

 

Basic and diluted net income/ (loss) per share

 

$0.21

 

 

$(0.11 )

 

$0.09

 

 

$(0.09 )

 

 

For the

Nine months Ended

 

 

For the

Nine months Ended

 

 

 

September 30, 2025

 

 

September 30, 2024

 

 

 

 

 

 

Non-

 

 

 

 

 

Non-

 

 

 

Redeemable

 

 

Redeemable

 

 

Redeemable

 

 

Redeemable

 

 

 

Ordinary

 

 

Ordinary

 

 

Ordinary

 

 

Ordinary

 

 

 

Share

 

 

Share

 

 

Share

 

 

Share

 

Basic and diluted net income (loss) per share:

 

 

 

 

 

 

 

 

 

 

 

 

Numerators:

 

 

 

 

 

 

 

 

 

 

 

 

Allocation of net loss including carrying value to redemption value

 

$(657,279 )

 

$(817,446 )

 

$(973,046 )

 

$(388,968 )

Accretion of carrying value to redemption value

 

 

1,771,094

 

 

 

-

 

 

 

3,021,081

 

 

 

-

 

Allocation of net income/(loss)

 

$1,113,815

 

 

$(817,446 )

 

$2,048,035

 

 

$(388,968 )

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Denominators:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Weighted-average shares outstanding

 

 

1,857,989

 

 

 

2,310,750

 

 

 

5,780,602

 

 

 

2,310,750

 

Basic and diluted net income/(loss) per share

 

$0.60

 

 

$(0.35 )

 

$0.35

 

 

$(0.17 )
Schedule of fair value of assets and liabilities

 

 

September 30, 2025

 

 

December 31, 2024

 

 

 

Level

 

 

Investment

 

 

Level

 

 

Investment

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Assets:

 

 

 

 

 

 

 

 

 

 

 

 

Investments held in Trust Account

 

 

1

 

 

$23,091,185

 

 

 

1

 

 

$21,320,091