SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 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:

	For the nine months ended September 30, 2024		Period from April 27, 2023 (inception) to September 30, 2023
Net income (loss) including accretion of carrying value to redemption value	$	2,108,102	$	(3,618	)

	For the three months ended September 30, 2024		Period from April 27, 2023 (inception) to September 30, 2023
Net income (loss) including accretion of carrying value to redemption value	$	743,510	$	(3,618	)

	For the Nine Months Ended				Period from April 27, 2023 (inception) to
	September 30, 2024				September 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)	$	1,611,566	$	496,546	$	-	$	(3,618	)
Denominators:
Weighted-average shares outstanding		6,900,000		2,126,000		-		1,250,000
Basic and diluted net income (loss) per share	$	0.23	$	0.23	$	-	$	(0.00	)

	For the Three Months Ended				Period from April 27, 2023 (inception) to
	September 30, 2024				September 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)	$	568,382	$	175,128	$	-	$	(3,618	)
Denominators:
Weighted-average shares outstanding		6,900,000		2,126,000		-		1,250,000
Basic and diluted net income (loss) per share	$	0.08	$	0.08	$	-	$	(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 September 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:

	September 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	$	72,660,715	$	72,660,715	$	-	$	-

	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	$	-	$	-