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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 2026

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]

Class A Ordinary Shares Subject to Redemption

At March 31, 2026 and December 31, 2025, the Public Shares subject to redemption reflected in the condensed consolidated balance sheets 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
Plus:
Accretion of carrying value to redemption value			3,518,021
Class A ordinary shares subject to possible redemption, December 31, 2025			91,872,418
Plus:
Accretion of carrying value to redemption value			807,085
Class A ordinary shares subject to possible redemption, March 31, 2026		$	92,679,503

Basic and Diluted Net (loss) Income Per Ordinary Share

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


		For the Three Months Ended March 31, 2026								For the Three Months Ended March 31, 2025
		Class A Redeemable				Class A and B Non- redeemable				Class A Redeemable				Class A and B Non- redeemable
Basic and diluted net (loss) income per ordinary share:
Numerator:
Allocation of net (loss) income		$	(40,328	)		$	(11,421	)		$	528,804			$	149,751
Denominator:
Basic and diluted weighted average ordinary shares outstanding			8,625,000				2,442,500				8,625,000				2,442,500
Basic and diluted net (loss) income per ordinary share		$	(0.00	)		$	(0.00	)		$	0.06			$	0.06

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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