SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	Mar. 31, 2026	Dec. 31, 2025
Accounting Policies [Abstract]
Cash and cash equivalents	$ 259,885	$ 459,048
Cash and investments held in trust account	60,960,574	60,429,224
Redemption of temporary equity	60,960,574	60,429,224
Unrecognized tax benefits	0	0
Accrued for interest and penalties	$ 0	$ 0

As of the reporting date, the aggregate carrying amount of all noncontrolling interests which are redeemable by the (parent) entity (1) at a fixed or determinable price on a fixed or determinable date, (2) at the option of the holder of the noncontrolling interest, or (3) upon occurrence of an event that is not solely within the control of the (parent) entity. This item includes noncontrolling interest holder's ownership (or holders' ownership) regardless of the type of equity interest (common, preferred, other) including all potential organizational (legal) forms of the investee entity.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
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-URI https://asc.fasb.org/1943274/2147477657/942-210-S45-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 210
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 210
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 480
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Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
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-Topic 480
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+ Details

Calisa Acquisition Corp 10-Q