v3.26.1

Condensed Balance Sheets - USD ($)	Mar. 31, 2026	Dec. 31, 2025
Current assets
Cash and cash equivalents	$ 344,032	$ 229,625
Prepaid expenses	143,132	131,850
Total current assets	487,164	361,475
Marketable securities held in Trust Account	121,816,078	120,754,293
Total Assets	122,303,242	121,115,768
Current liabilities
Accrued offering costs		75,000
Accrued expenses	848,921	708,156
Total Liabilities	1,780,605	1,414,840
Commitments and Contingencies (Note 6)
Ordinary shares subject to possible redemption, 11,500,000 shares at redemption value of approximately $10.59 and $10.50 per share as of March 31, 2026 and December 31, 2025, respectively	121,816,078	120,754,293
Shareholders’ Deficit
Preference shares, $0.0001 par value; 100,000,000 shares authorized; none issued and outstanding
Ordinary shares, $0.0001 par value; 400,000,000 shares authorized; 4,420,833 shares issued and outstanding (excluding 11,500,000 subject to possible redemption) as of March 31, 2026 and December 31, 2025	442	442
Additional paid-in capital
Accumulated deficit	(1,293,883)	(1,053,807)
Total Shareholders’ Deficit	(1,293,441)	(1,053,365)
Total Liabilities, Ordinary Shares Subject to Possible Redemption, and Shareholders’ Deficit	122,303,242	121,115,768
Related Party
Current liabilities
Advances from related party	131,684	131,684
Promissory notes – related parties	$ 800,000	$ 500,000

Amount of accrued offering costs classified as current.

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Tavia Acquisition Corp. 10-Q