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Significant Accounting Policies (Tables)
3 Months Ended
Dec. 31, 2024
Significant Accounting Policies [Abstract]  
Schedule of Class A Ordinary Shares Subject to Possible Redemption

Accordingly, as of December 31, 2024, Class A ordinary shares subject to possible redemption are presented at redemption value as temporary equity, outside of permanent shareholders’ equity on the Company’s balance sheet in the following table:

 

Gross proceeds from IPO  $57,500,000 
Less:     
Proceeds allocated to Public Rights   (1,265,000)
Allocation of offering costs related to redeemable shares   (1,554,984)
Plus:     
Accretion of carrying value to redemption value   1,249,259 
Class A ordinary shares subject to possible redemption – September 30, 2024   55,929,275 
Plus:     
Accretion of carrying value to redemption value   699,848 
Remeasurement of carrying value to redemption value   694,056 
Class A ordinary shares subject to possible redemption – December 31, 2024  $57,323,179 
Schedule of Net Income (Loss) Per Share

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

 

   For the Three Months Ended
December 31, 2024
  

For the Three Months Ended

December 31, 2023

 
Net income (loss)  $542,018   $(56,819)
Accretion of Class A ordinary shares to redemption value   (1,393,904)   
 
Net loss including accretion of Class A ordinary shares to redemption value  $(851,886)  $(56,819)
Schedule of Basic and Diluted Net Income (Loss) Per Ordinary Share
   For the Three Months Ended
December 31, 2024
   For the Three Months Ended
December 31, 2023
 
   Redeemable
Class A
Ordinary
Shares
   Non-redeemable
Class A and
Class B
Ordinary
Shares
   Redeemable
Class A
Ordinary
Shares
   Non-redeemable
Class A and
Class B
Ordinary
Shares
 
Basic and diluted net income (loss) per ordinary share                
Numerator:                
Allocation of net loss  $(640,682)  $(211,204)  $
   $(56,819)
Accretion of Class A ordinary shares subject to possible redemption to redemption value   1,393,904    
    
    
 
Allocation of net income (loss)   753,222    (211,204)   
    (56,819)
                     
Denominator:                    
Basic and diluted weighted average shares outstanding   5,750,000    1,895,500    
    1,437,500(1)
Basic and diluted net income (loss) per ordinary share  $0.13   $(0.11)  $
   $(0.04)

 

(1)Retroactively restated to include an aggregate of 187,500 Class B ordinary shares as a result of the underwriter’s full exercise of their over-allotment option on July 8, 2024. No Founder Shares are currently subject to forfeiture.