SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2024

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]

Class A Ordinary Shares Subject to Redemption

The Public Shares contain a redemption feature which allows for the redemption of such Public Shares in connection with the Company’s liquidation, or if there is a shareholder vote or tender offer in connection with the Company’s initial Business Combination. In accordance with ASC 480-10-S99, the Company classifies Public Shares subject to redemption outside of permanent equity as the redemption provisions are not solely within the control of the Company. The Company recognizes changes in redemption value immediately as it occurs and will adjust the carrying value of redeemable shares to equal the redemption value at the end of each reporting period. Immediately upon the closing of the Initial Public Offering, the Company recognized the accretion from initial book value to redemption amount value. The change in the carrying value of redeemable shares will result in charges against additional paid-in capital (to the extent available) and accumulated deficit. Accordingly, at December 31, 2024, Public Shares subject to possible redemption are presented at redemption value as temporary equity, outside of the shareholders’ deficit section of the Company’s balance sheet. At December 31, 2024, the Public Shares subject to redemption reflected in the balance sheet are reconciled in the following table:

Gross proceeds	$	86,250,000
Less:
Class A ordinary shares issuance costs		(4,793,647	)
Plus:
Accretion of carrying value to redemption value		6,898,044
Class A ordinary shares subject to possible redemption, December 31, 2024	$	88,354,397

Basic and Diluted Net (Loss) Income Per Ordinary Share

The following tables reflect the calculation of basic and diluted net income per ordinary share (in dollars, except per share amounts):

	For the Period from March 22, 2024 (Inception) Through December 31, 2024
	Class A Redeemable		Class A and B Non-redeemable
Basic net income per ordinary share:
Numerator:
Allocation of net income	$	1,396,946	$	513,446
Denominator:
Basic weighted average ordinary shares outstanding		6,104,313		2,243,636
Basic net income per ordinary share	$	0.23	$	0.23

	For the Period from March 22, 2024 (Inception) Through December 31, 2024
	Class A Redeemable		Class A and B Non-redeemable
Diluted net income per ordinary share:
Numerator:
Allocation of net income	$	1,384,138	$	526,254
Denominator:
Diluted weighted average ordinary shares outstanding		6,104,313		2,320,880
Diluted net income per ordinary share	$	0.23	$	0.23