v3.26.1

Balance Sheets - USD ($)	Mar. 31, 2026	Mar. 31, 2025
Current Assets
Cash		$ 241,548
Loan receivable - Target company	499,900
Other receivable		10,000
Prepaid franchise taxes	33,212
Prepaid expenses	18,328	17,583
Total Current Assets	551,440	269,131
Investments held in Trust Account	3,450,760	3,380,327
Total Assets	4,002,200	3,649,458
Current Liabilities:
Accounts payable and accrued expenses	962,456	957,626
Due to Prior Sponsor	656,913	656,913
Excise tax payable	12,727	91,920
Income tax payable	118,717	254,683
Total Current Liabilities	7,770,485	7,065,855
Deferred underwriting fee payable	8,050,000	8,050,000
Warrant liability	11,237	18,330
Total Liabilities	15,831,722	15,134,185
Commitments (see Note 6)
Common stock subject to possible redemption: 289,694 and 289,694 shares issued and outstanding at $11.91 and $11.66 redemption value as of March 31, 2026 and 2025, respectively	3,391,265	3,367,192
Stockholders’ Deficit
Preferred stock, $0.0001 par value; 5,000,000 shares authorized; none issued and outstanding
Common stock, $0.0001 par value; 500,000,000 shares authorized; 6,546,900 shares issued and outstanding (excluding 289,694 shares subject to possible redemption as of March 31, 2026 and 2025)	655	655
Accumulated deficit	(15,221,442)	(14,852,574)
Total Stockholders’ Deficit	(15,220,787)	(14,851,919)
Total Liabilities and Stockholders’ Deficit	4,002,200	3,649,458
Prior Sponsor
Current Liabilities:
Promissory notes	2,445,000	2,445,000
Wei-Hua Chang
Current Liabilities:
Promissory notes	674,672
JC Unify
Current Liabilities:
Promissory notes	$ 2,900,000	$ 2,659,713

Amount of underwriting fee payable deferred during the period, classified as non-cash investing and financing activity.

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Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

+ References

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- References

No definition available.

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- Definition

Carrying amount, attributable to parent, of an entity's issued and outstanding stock which is not included within permanent 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. Includes stock with a put option held by an ESOP and stock redeemable by a holder only in the event of a change in control of the issuer.

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- Definition

Value of outstanding derivative securities that permit the holder the right to purchase securities (usually equity) from the issuer at a specified price.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (bbb)(2)(i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (bbb)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (bbb)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

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