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SEGMENT INFORMATION (Q1) (Tables)
3 Months Ended 12 Months Ended
Mar. 31, 2026
Dec. 31, 2025
SEGMENT INFORMATION [Abstract]    
Segment Information
The CODM assesses performance for the single segment and decides how to allocate resources based on net income (loss) that also is reported on the unaudited condensed consolidated statements of operations as net income (loss). The measure of segment assets is reported on the condensed consolidated balance sheets as total assets. When evaluating the Company’s performance and making key decisions regarding resource allocation, the CODM reviews several key metrics included in net income and total assets, which include the following:
 
As of
March 31,
2026
As of
December 31,
2025
Cash
$567,179
$865,031
Cash and investments held in Trust Account
$92,679,503
$91,872,418
 
For the Three
Months Ended
March 31, 2026
For the Three
Months Ended
March 31, 2025
General and administrative expenses
$858,834
$255,958
Interest earned on investments held in Trust Account, net
$807,085
$934,513
The CODM assesses performance for the single segment and decides how to allocate resources based on net income (loss) that also is reported on the consolidated statements of operations as net income (loss). The measure of segment assets is reported on the consolidated balance sheets as total assets. When evaluating the Company’s performance and making key decisions regarding resource allocation, the CODM reviews several key metrics included in net income and total assets, which include the following:
 
As of
December 31,
2025
As of
December 31,
2024
Cash
$865,031
$1,129,684
Investments held in Trust Account
$91,872,418
$88,654,397
 
For the Year
Ended
December 31,
2025
For the Period from
March 22, 2024
(Inception) Through
December 31,
2024
General and administrative expenses
$2,980,553
$494,005
Interest earned on investments held in Trust Account
$3,821,319
$2,366,001