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Significant Accounting Policies (Tables)

6 Months Ended

Mar. 31, 2025

Significant Accounting Policies [Abstract]

Schedule of Class A Ordinary Shares Subject to Possible Redemption

Accordingly, as of March 31, 2025, 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:

		Shares				Amount
Gross proceeds from IPO			5,700,000			$	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							639,472
Subsequent measurement of ordinary shares to redemption value							609,787
Class A ordinary shares subject to possible redemption – September 30, 2024			5,700,000				55,929,275
Plus:
Accretion of carrying value to redemption value							1,408,549
Remeasurement of carrying value to redemption value							1,288,659
Class A ordinary shares subject to possible redemption – March 31, 2025			5,700,000			$	58,626,483

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:

		Three Months Ended March 31,								Six Months Ended March 31,
		2025				2024				2025				2024
Net income (loss)		$	407,876			$	(27,080	)		$	949,894			$	(83,899	)
Accretion of Class A ordinary shares to redemption value			(1,303,304	)			—				(2,697,208	)			—
Net loss including accretion of Class A ordinary shares to redemption value		$	(895,428	)		$	(27,080	)		$	(1,747,314	)		$	(83,899	)

Schedule of Basic and Diluted Net Income (Loss) Per Ordinary Share

		For the Three Months Ended March 31,
		2025								2024
		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		$	(673,430	)		$	(221,998	)		$	—			$	(27,080	)
Accretion of Class A ordinary shares subject to possible redemption to redemption value			1,303,304				—								—
Allocation of net income (loss)			629,873				(221,998	)			—				(27,080	)

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		$	0.11			$	(0.12	)		$	—			$	(0.02	)

		For the Six Months Ended March 31,
		2025								2024
		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		$	(1,314,114	)		$	(433,200	)		$	—			$	(83,899	)
Accretion of Class A ordinary shares subject to possible redemption to redemption value			2,697,208				—				—				—
Allocation of net income (loss)			1,383,094				(433,200	)			—				(83,899	)

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		$	0.24			$	(0.23	)		$	—			$	(0.06	)

(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.

Tabular disclosure of temporary equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.

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