v3.26.1

Balance Sheets (Unaudited) - USD ($)	Mar. 31, 2026	Dec. 31, 2025
Current Assets
Cash	$ 64,433	$ 63,670
Prepaid expenses	62,527	88,317
Total Current Assets	126,960	151,987
Cash and investments held in trust account	37,622,133	64,487,925
Total Non-current assets	37,622,133	64,487,925
Total Assets	37,749,093	64,639,912
Current Liabilities
Accrued expenses	153,867	109,330
Total Current Liabilities	1,478,867	1,309,330
Deferred underwriting commission payable	2,100,000	2,100,000
Total Liabilities	3,578,867	3,409,330
Commitments and contingencies
Ordinary shares subject to possible redemption 3,458,092 and 6,000,000 shares at a redemption value of $10.88 and $10.75 per share as of March 31, 2026 and December 31, 2025, respectively	37,622,133	64,487,925
Shareholders’ Deficit:
Preference shares, $0.0001 par value; 2,000,000 shares authorized; none issued and outstanding
Ordinary shares, $0.0001 par value; 200,000,000 shares authorized; 1,830,000 shares issued and outstanding (excluding 3,458,092 and 6,000,000 shares subject to redemption as of March 31, 2026 and December 31, 2025, respectively)	183	183
Additional paid-in capital
Accumulated deficit	(3,452,090)	(3,257,526)
Total Shareholders’ Deficit	(3,451,907)	(3,257,343)
Total Liabilities and Shareholders’ Deficit	37,749,093	64,639,912
Third Party [Member]
Current Liabilities
Promissory note	1,025,000	900,000
Related Party [Member]
Current Liabilities
Promissory note	$ 300,000	$ 300,000

Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Cayson Acquisition Corp 10-Q