Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2026

Summary of Significant Accounting Policies [Abstract]

Schedule of Consolidated Financial Statements Reflect the Activities

The accompanying unaudited condensed consolidated financial statements reflect the activities of the Company and each of the following entities:

Name	Background	Ownership
Xpand Boom Technology Inc. (“Acquirer”)	A Cayman Islands company Incorporated on January 7, 2025	100% owned by the Company
Xpand Boom Solutions Inc.	A Cayman Islands company Incorporated on January 7, 2025	100% owned by the Acquirer

Schedule of Net Income (Loss) Per Share

The net income (loss) per share presented in the unaudited condensed consolidated statements of income (loss) is based on the following:

	FOR THE THREE MONTHS ENDED MARCH 31, 2026						FOR THE THREE MONTHS ENDED MARCH 31, 2025
	Redeemable Ordinary Shares			Non-Redeemable Ordinary Shares			Redeemable Ordinary Shares			Non-Redeemable Ordinary Shares
Basic and diluted net income (loss) per share:
Numerators:
Interest income earned in investments held in Trust Account	$	380,783		$	-		$	597,157		$	-
Total expenses		(119,193	)		(49,627	)		(109,865	)		(33,425	)
Total allocation to redeemable and non-redeemable ordinary shares	$	261,590		$	(49,627	)	$	487,292		$	(33,425	)
Denominators:
Weighted-average shares outstanding		4,201,655			1,749,375			5,750,000			1,749,375
Basic and diluted net income (loss) per share	$	0.06		$	(0.03	)	$	0.08		$	(0.02	)

Schedule of Assets and Liabilities that were Measured at Fair Value on a Recurring Basis

The following table presents information about the Company’s assets and liabilities that were measured at fair value on a recurring basis as of March 31, 2026 and December 31, 2025, and indicates the fair value hierarchy of the valuation techniques the Company utilized to determine such fair value.

	March 31,		Quoted Prices In Active Markets		Significant Other Observable Inputs		Significant Other Unobservable Inputs
Description	2026		(Level 1)		(Level 2)		(Level 3)
Assets:
Cash held in Trust Account	$	45,052,492	$	45,052,492	$	-	$	-

	December 31,		Quoted Prices In Active Markets		Significant Other Observable Inputs		Significant Other Unobservable Inputs
Description	2025		(Level 1)		(Level 2)		(Level 3)
Assets:
Cash held in Trust Account	$	44,388,583	$	44,388,583	$	-	$	-