Related Party Transactions

3 Months Ended

Mar. 31, 2026

Related Party Transactions [Abstract]

RELATED PARTY TRANSACTIONS

NOTE 5 – RELATED PARTY TRANSACTIONS

Founder Shares

On March 8, 2024, the Company issued 1 founder share at par value of $0.0001 and surrendered such share on March 29, 2024. On March 29, 2024, the Company authorized to issue an aggregate of 1,437,500 founder shares at par value of $0.0001 to the initial shareholder, including an aggregate of 187,500 ordinary shares subject to forfeiture by the sponsor to the extent that the underwriters’ over-allotment option is not exercised in full or in part, so that the initial shareholder will collectively own 20% of the issued and outstanding shares after the Initial Public Offering (excluding the sale of the Private Units and assuming the initial shareholder does not purchase any Units in the Initial Public Offering) (see Note 6) for an aggregate purchase price of $25,000. On October 10, 2024, the underwriters exercised the over-allotment option in full, so those 187,500 founder shares are no longer subject to forfeiture.

Private Placement

On October 15, 2024, the Company consummated the sale of 254,375 Private Placement Units at a price of $10.00 per Private Placement Unit in a private placement to the Sponsor, generating gross proceeds of $2,543,750 to the Company.

Promissory Note – Related Party

On each of August 11, 2025, November 16, 2025, January 14, 2026, February 5, 2026, March 15, 2026 and April 15, 2026, the Company issued two unsecured promissory notes in an amount of $50,000 to the Sponsor, pursuant to which the Company may borrow up to an aggregate principal amount of $100,000 (the “Promissory Note”). The notes are non-interest bearing and are payable on the earlier of the date on which the Company consummates an initial business combination.

As of March 31, 2026 and December 31, 2025, the balance of $400,000 and $100,000 were drawn down from the Promissory Note, respectively.

Due to Related Party

As of March 31, 2026 and December 31, 2025, the Company had a temporary advance of $437,769 and $204,969 from the Sponsor, respectively. The balance is unsecured, interest-free and has no fixed terms of repayment.