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SIGNIFICANT ACCOUNTING POLICIES (Tables)
6 Months Ended
Jun. 30, 2024
Accounting Policies [Abstract]  
SCHEDULE OF BASIC AND DILUTED NET INCOME (LOSS) PER SHARE

The following table reflects the calculation of basic and diluted net income (loss) per ordinary share:

 

SCHEDULE OF BASIC AND DILUTED NET INCOME (LOSS) PER SHARE

   For the six months ended
June 30, 2024
   Period from April 27, 2023 (inception) to
June 30, 2023
 
Net income (loss) including accretion of carrying value to redemption value  $1,364,592   $(3,618)

 

   For the three months ended
June 30, 2024
   Period from April 27, 2023 (inception) to
June 30, 2023
 
Net income (loss) including accretion of carrying value to redemption value  $609,092   $(3,618)

 

   Redeemable   Non-Redeemable   Redeemable   Non-Redeemable 
   For the Six Months Ended   Period from April 27, 2023 (inception) to 
   June 30, 2024   June 30, 2023 
   Redeemable   Non-Redeemable   Redeemable   Non-Redeemable 
   Ordinary Share   Ordinary Share   Ordinary Share   Ordinary Share 
Basic and diluted net income (loss) per share:                    
Numerators:                    
Allocation of net income (loss)  $1,043,174   $321,418   $-   $(3,618)
Denominators:                    
Weighted-average shares outstanding   6,900,000    2,126,000    -    1,250,000 
Basic and diluted net income (loss) per share  $0.15   $0.15   $-   $(0.00)

 

 

   Redeemable   Non-Redeemable   Redeemable   Non-Redeemable 
   For the Three Months Ended   Period from April 27, 2023 (inception) to 
   June 30, 2024   June 30, 2023 
   Redeemable   Non-Redeemable   Redeemable   Non-Redeemable 
   Ordinary Share   Ordinary Share   Ordinary Share   Ordinary Share 
Basic and diluted net income (loss) per share:                    
Numerators:                    
Allocation of net income (loss)  $465,625   $143,467   $-   $(3,618)
Denominators:                    
Weighted-average shares outstanding   6,900,000    2,126,000    -    1,250,000 
Basic and diluted net income (loss) per share  $0.07   $0.07   $-   $(0.00)
SCHEDULE OF FAIR VALUE HIERARCHY VALUATION TECHNIQUES

The following table presents information about the Company’s assets that are measured at fair value on a recurring basis as of June 30, 2024 and December 31, 2023 and indicates the fair value hierarchy of the valuation techniques that the Company utilized to determine such fair value:

 

SCHEDULE OF FAIR VALUE HIERARCHY VALUATION TECHNIQUES

   June 30,   Quoted Prices In Active Markets  

Significant Other

Observable Inputs

  

Significant Other

Unobservable Inputs

 
Description  2024   (Level 1)   (Level 2)   (Level 3) 
Assets:                    
Money market funds invested in U.S. Treasury  $71,717,186   $71,717,186   $    -   $    - 

 

   December 31,   Quoted Prices In Active Markets  

Significant Other

Observable Inputs

  

Significant Other

Unobservable Inputs

 
Description  2023   (Level 1)   (Level 2)   (Level 3) 
Assets:                    
Money market funds invested in U.S. Treasury  $69,889,848   $69,889,848   $    -   $    -