Segment Information

9 Months Ended

Aug. 31, 2026

Segment Reporting [Abstract]

Segment Information

Note 10 — Segment Information

ASC Topic 280, “Segment Reporting,” establishes standards for companies to report in their financial statement information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker, or group, in deciding how to allocate resources and assess performance.

The Company’s chief operating decision maker has been identified as the Chief Executive Officer (“CODM”), who reviews the operating results for the Company as a whole to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that the Company only has one operating and reportable segment.

The CODM assesses performance for the single segment and decides how to allocate resources. The measure of segment assets is reported on the balance sheet as total assets. When evaluating the Company’s performance and making key decisions regarding resource allocation the CODM reviews several key metrics, which include the following:

	For the Three Months Ended August 31,					For the Nine Months Ended August 31,
	2026			2025		2026			2025
General and administrative expenses	$	108,210		$	311,265	$	211,613		$	607,632
Related party administrative fees	$	30,000		$	30,000	$	90,000		$	90,000
Interest earned on investments held in Trust Account	$	230,184		$	494,519	$	666,151		$	2,028,053
Interest expense	$	(33,226	)	$	-	$	(77,056	)	$	-
Gain on debt forgiveness	$	1,015,988		$	-	$	1,015,988		$	-
Change in fair value of derivative liability	$	-		$	1,104	$	-		$	1,104

The key measures of segment profit or loss reviewed by the CODM are general and administrative expenses and interest earned on investments held in Trust Account. General and administrative expenses are reviewed and monitored by the CODM to manage and forecast cash to ensure enough capital is available to complete a business combination within the business combination period. General and administrative expenses include audit expenses, legal expenses, insurance expenses, and trust service expenses, none of which are deemed to be significant segment expenses and are reviewed in aggregate to ensure alignment with budget and contractual obligations. Interest earned on investments held in Trust Account are reviewed to measure and monitor shareholder value and determine the most effective strategy of investment with the Trust Account funds while maintaining compliance with the trust agreement.