SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Dec. 31, 2024

Accounting Policies [Abstract]

SCHEDULE OF COMMON STOCK SUBJECT TO REDEMPTION

As of December 31, 2024, the common stock subject to redemption reflected in the balance sheet are reconciled in the following table:

Gross proceeds	$	115,000,000
Less:
Proceeds allocated to Public Rights		(2,415,000	)
Common stock issuance costs		(7,571,317	)
Plus:
Remeasurement of carrying value to redemption value		12,952,678
Common stock subject to possible redemption, September 30, 2024	$	117,966,361
Plus:
Remeasurement of carrying value to redemption value		1,083,509
Common stock subject to possible redemption, December 31, 2024	$	119,049,870

SCHEDULE OF BASIC AND DILUTED NET INCOME (LOSS) PER COMMON STOCK

The following table reflects the calculation of basic and diluted net income (loss) per common stock (in dollars, except per share amounts):

	For the Three Months Ended December 31,				For the Three Months Ended December 31,
	2024				2023
	Redeemable		Non-redeemable		Redeemable		Non-redeemable
Basic and diluted net income (loss) per common share
Numerator:
Allocation of net income (loss)	$	662,342	$	244,726	$	—	$	(87,491	)
Denominator:
Basic and diluted weighted-average shares outstanding		11,500,000		4,249,090		—		2,820,513
Basic and diluted net income (loss) per common share	$	0.06	$	0.06	$	—	$	(0.03	)