RF Acquisition Corp II Right (RFAI) 10-Q 25 Oct 24 2024 Q2 Quarterly report Financial data

Cover

Cover - shares	8 Months Ended
	Sep. 30, 2024	Oct. 25, 2024
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	001-42106
Entity Registrant Name	RF ACQUISITION CORP II
Entity Central Index Key	0002012807
Entity Tax Identification Number	00-0000000
Entity Incorporation, State or Country Code	E9
Entity Address, Address Line One	111 Somerset
Entity Address, Address Line Two	#05-07
Entity Address, City or Town	Singapore
Entity Address, Country	SG
Entity Address, Postal Zip Code	238164
City Area Code	+65
Local Phone Number	6904-0766
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	true
Entity Common Stock, Shares Outstanding		15,012,500
Units, each consisting of one ordinary share and one right
Title of 12(b) Security	Units, each consisting of one ordinary share and one right
Trading Symbol	RFAIU
Security Exchange Name	NASDAQ
Ordinary shares, par value $0.0001 per share
Title of 12(b) Security	Ordinary shares, par value $0.0001 per share
Trading Symbol	RFAI
Security Exchange Name	NASDAQ
Rights, each right entitling the holder thereof to one-twentieth of one ordinary share
Title of 12(b) Security	Rights, each right entitling the holder thereof to one-twentieth of one ordinary share
Trading Symbol	RFAIR
Security Exchange Name	NASDAQ

BALANCE SHEET (Unaudited)

BALANCE SHEET (Unaudited)	Sep. 30, 2024 USD ($)
Current assets
Cash	$ 986,256
Prepaid expenses	26,615
Total Current Assets	1,012,871
Cash held in trust account	117,744,630
Total Assets	118,757,501
Current liabilities:
Accrued expenses	83,385
Advance from related party	138,550
Total Current Liabilities	221,935
Deferred underwriting fee payable	4,025,000
Total Liabilities	4,246,935
Ordinary shares subject to possible redemption, 11,500,000 shares at redemption value of $10.24 per share	117,744,630
Shareholders’ Deficit:
Preference shares, $0.0001 par value; 1,000,000 shares authorized; none issued and outstanding
Ordinary shares, $0.0001 par value; 200,000,000 shares authorized; 3,512,500 shares issued and outstanding as of September 30, 2024 (excluding 11,500,000 shares subject to possible redemption)	352
Additional paid-in capital
Accumulated deficit	(3,234,416)
Total Shareholders’ Deficit	(3,234,064)
Total Liabilities and Shareholders’ Deficit	$ 118,757,501

BALANCE SHEET (Unaudited) (Pare

BALANCE SHEET (Unaudited) (Parenthetical)	Sep. 30, 2024 $ / shares shares
Statement of Financial Position [Abstract]
Shares subject to possible redemption issued	11,500,000
Shares subject to possible redemption , redemption price per share | $ / shares	$ 10.24
Preferred stock, par value | $ / shares	$ 0.0001
Preferred stock, shares authorized	1,000,000
Preferred stock, shares issued	0
Preferred stock, shares outstanding	0
Common stock, par value | $ / shares	$ 0.0001
Common stock, shares authorized	200,000,000
Common stock, shares issued	3,512,500
Common stock, shares outstanding	3,512,500

STATEMENT OF OPERATIONS (Unaudi

STATEMENT OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended	8 Months Ended
	Sep. 30, 2024	Sep. 30, 2024
Income Statement [Abstract]
Operating and formation costs	$ 89,990	$ 260,071
Loss from operations	(89,990)	(260,071)
Other income:
Interest earned on cash held in Trust Account	1,512,941	2,169,630
Net income	$ 1,422,951	$ 1,909,559
Weighted average shares outstanding of redeemable ordinary shares	11,500,000	6,365,546
Basic net income per ordinary share, redeemable ordinary shares	$ 0.09	$ 0.20
Weighted average shares outstanding of non-redeemable ordinary shares	3,512,500	3,147,164
Basic net income per share, non-redeemable ordinary shares	$ 0.09	$ 0.20
Diluted weighted average shares outstanding of redeemable ordinary shares	11,500,000	6,378,151
Diluted net income per share, redeemable ordinary shares	$ 0.09	$ 0.20
Weighted average shares outstanding of non-redeemable ordinary shares	3,512,500	3,317,332
Diluted net income per share, non-redeemable ordinary shares	$ 0.09	$ 0.20

STATEMENT OF CHANGES IN SHAREHO

STATEMENT OF CHANGES IN SHAREHOLDERS' DEFICIT (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Subscription Receivable [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Feb. 04, 2024
Beginning balance, shares at Feb. 04, 2024
Issuance of ordinary shares to Sponsor	$ 288	24,712			25,000
Issuance of ordinary shares to Sponsor, shares	2,875,000
Issuance of representative shares to EBC	$ 20	1,719	(1,739)
Issuance of representative shares to EBC, shares	200,000
Net income				(60,420)	(60,420)
Ending balance, value at Mar. 31, 2024	$ 308	26,431	(1,739)	(60,420)	(35,420)
Ending balance, shares at Mar. 31, 2024	3,075,000
Accretion for ordinary shares to redemption amount		(5,068,964)		(3,631,034)	(8,699,998)
Sale of 437,500 Private Placement Units	$ 44	4,374,956			4,375,000
Sale of 437,500 Private Placement Units, shares	437,500
Proceeds received for representative shares to EBC			1,739		1,739
Fair value of rights included in Public units		727,950			727,950
Allocated value of transaction costs to rights included in Public units		(60,373)			(60,373)
Net income				547,028	547,028
Ending balance, value at Jun. 30, 2024	$ 352			(3,144,426)	(3,144,074)
Ending balance, shares at Jun. 30, 2024	3,512,500
Accretion for ordinary shares to redemption amount				(1,512,941)	(1,512,941)
Net income				1,422,951	1,422,951
Ending balance, value at Sep. 30, 2024	$ 352			$ (3,234,416)	$ (3,234,064)
Ending balance, shares at Sep. 30, 2024	3,512,500

STATEMENT OF CHANGES IN SHARE_2

STATEMENT OF CHANGES IN SHAREHOLDERS' DEFICIT (Unaudited) (Parenthetical)	3 Months Ended
	Jun. 30, 2024 shares
Statement of Stockholders' Equity [Abstract]
Sale of Private Placement Units, shares	437,500

STATEMENT OF CASH FLOWS (Unaudi

STATEMENT OF CASH FLOWS (Unaudited)	8 Months Ended
	Sep. 30, 2024 USD ($)
Cash Flows from Operating Activities:
Net income	$ 1,909,559
Adjustments to reconcile net income to net cash used in operating activities:
Payment of operating costs in exchange for issuance of Founder Shares	25,000
Payment of operating costs through advance from related party	31,620
Interest earned on cash held in Trust Account	(2,169,630)
Changes in operating assets and liabilities:
Prepaid expenses and other current assets	(26,615)
Accrued expenses	168,035
Net cash used in operating activities	(62,031)
Cash Flows from Investing Activities:
Investment of cash in Trust Account	(115,575,000)
Net cash used in investing activities	(115,575,000)
Cash Flows from Financing Activities:
Proceeds from sale of Units, net of underwriting discounts paid	112,700,000
Proceeds from sale of Private Placement Units	4,375,000
Proceeds from sale of Representative shares	1,739
Advances from related party	45,317
Payment of offering costs	(498,769)
Net cash provided by financing activities	116,623,287
Net Change in Cash	986,256
Cash – Beginning of period
Cash – End of period	986,256
Non-Cash investing and financing activities:
Accretion of ordinary shares subject to possible redemption value	10,212,939
Deferred underwriting fee payable	4,025,000
Offering cost included in advances from related party	$ 61,613

ORGANIZATION AND BUSINESS OPERA

ORGANIZATION AND BUSINESS OPERATIONS	8 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
ORGANIZATION AND BUSINESS OPERATIONS	NOTE 1 — ORGANIZATION AND BUSINESS OPERATIONS RF Acquisition Corp II (the “Company”) is a Cayman Islands exempted company formed for the purpose of effecting a merger, share exchange, asset acquisition, share purchase, reorganization, or similar business combination with one or more businesses (a “Business Combination”). The Company intends to pursue a Business Combination with a target in any industry that can benefit from the expertise and capabilities of the Company’s management team. While the Company’s efforts in identifying prospective target businesses will not be limited to a particular geographic region, the Company intends to focus its search on businesses in Asia within the deep technology sector, including artificial intelligence, quantum computing, and biotechnology. However, the Company will not consummate its initial Business Combination with an entity or business with China operations consolidated through a variable interest entity (“VIE”) structure. The Company is an early stage and emerging growth company and, as such, the Company is subject to all of the risks associated with early stage and emerging growth companies. As of September 30, 2024, the Company had not commenced any operations. All activity for the period from February 5, 2024 (inception) through September 30, 2024 relates to the Company’s formation and the initial public offering (“Initial Public Offering”), which is described below. The Company will not generate any operating revenues until after the completion of an initial Business Combination, at the earliest. The Company will generate non-operating income in the form of interest income from the proceeds derived from the Initial Public Offering. The Company has selected December 31 as its fiscal year end. The registration statement for the Company’s Initial Public Offering was declared effective on May 16, 2024. On May 21, 2024, the Company consummated the Initial Public Offering of 10,000,000 10.00 100,000,000 Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale of 400,000 10.00 4,000,000 Transaction costs amounted to $ 5,975,732 2,000,000 3,500,000 475,732 825,000 300,000 525,000 On May 23, 2024, the underwriters exercised their over-allotment option in full to purchase an additional 1,500,000 1,500,000 10.00 15,000,000 37,500 375,000 0.20 2,300,000 115,575,000 On July 1, 2024, the Company announced that the holders of the Company’s Units may elect to separately trade the ordinary shares, par value $ 0.0001 The Company’s management has broad discretion with respect to the specific application of the net proceeds of the Initial Public Offering and the sale of the Private Placement Units, although substantially all of the net proceeds are intended to be applied generally toward consummating a Business Combination. Pursuant to applicable stock exchange listing rules, the Company’s initial Business Combination must be with one or more businesses or assets with a fair market value equal to at least 80% of the assets held in the Trust Account (as defined below) (excluding the amount of deferred underwriting commissions and taxes payable on the income earned on the Trust Account). The Company intends to only complete a Business Combination if the post-Business Combination company owns or acquires 50% or more of the issued and outstanding voting securities of the target or otherwise acquires a controlling interest in the target business sufficient for it not to be required to register as an investment company under the Investment Company Act of 1940, as amended (the “Investment Company Act”). There is no assurance that the Company will be able to successfully effect a Business Combination. Following the closing of the Initial Public Offering on May 21, 2024 and the overallotment on May 23, 2024, an amount of $ 115,575,000 10.05 The Company will provide the holders of the outstanding Public Shares (the “Public Shareholders”) with the opportunity to redeem all or a portion of their Public Shares either (i) in connection with a shareholder meeting called to approve the Business Combination or (ii) by means of a tender offer in connection with the Business Combination. The decision as to whether the Company will seek shareholder approval of a Business Combination or conduct a tender offer will be made by the Company in its sole discretion subject to requirements of corporate law. The Public Shareholders will be entitled to redeem their Public Shares for a pro rata portion of the amount then in the Trust Account (initially anticipated to be $10.05 per Public Share, plus any pro rata interest then in the Trust Account, net of taxes payable). The Public Shares subject to redemption are recorded at a redemption value and classified as temporary equity upon the completion of the Initial Public Offering in accordance with the Accounting Standards Codification (“ASC”) Topic 480 “ Distinguishing Liabilities from Equity If the Company seeks shareholder approval of the Business Combination, the Company will proceed with a Business Combination only if the Company receives an ordinary resolution under Cayman Islands law approving a Business Combination, which requires the affirmative vote of a majority of the shareholders who attend and vote at a general meeting of the Company, or such other vote as required by law or stock exchange rule. If a shareholder vote is not required and the Company does not decide to hold a shareholder vote for business or other legal reasons, the Company will, pursuant to its amended and restated memorandum and articles of association, conduct the redemptions pursuant to the tender offer rules of the Securities and Exchange Commission (the “SEC”), and file tender offer documents containing substantially the same information as would be included in a proxy statement with the SEC prior to completing a Business Combination. If the Company seeks shareholder approval in connection with a Business Combination, the Sponsor has agreed to vote its Founder Shares (as defined in Note 5) and, subject to applicable securities laws, any Public Shares purchased during or after the Initial Public Offering in favor of approving a Business Combination. Additionally, each Public Shareholder may elect to redeem their Public Shares, without voting, and if they do vote, irrespective of whether they vote for or against a proposed Business Combination. Notwithstanding the foregoing, if the Company seeks shareholder approval of the Business Combination and the Company does not conduct redemptions pursuant to the tender offer rules, a Public Shareholder, together with any affiliate of such shareholder or any other person with whom such shareholder is acting in concert or as a “group” (as defined under Section 13 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”)), will be restricted from redeeming its shares with respect to more than an aggregate of 15% of the Public Shares without the Company’s prior written consent. The Sponsor and EBC have agreed (a) to waive their redemption rights with respect to any Founder Shares, EBC founder shares (defined below), Private Shares and Private Shares held by them in connection with the completion of a Business Combination, (b) to waive their redemption rights with respect to their founder shares, EBC founder shares and private shares in connection with a shareholder vote to approve an amendment to the amended and restated memorandum and articles of association to (1) modify the substance or timing of the obligation to provide for the redemption of the public shares in connection with an initial Business Combination or to redeem 100% of the public shares if the Company does not complete the initial Business Combination within 18 months from the closing of the Initial Public Offering or (2) with respect to any other material provisions relating to shareholders’ rights or pre-initial Business Combination activity, and (c) to waive their rights to liquidating distributions from the Trust Account with respect to any founder shares, EBC founder shares and private shares held by them if the Company fails to complete the initial Business Combination within 18 months from the closing of the Initial Public Offering. If the Company submits the initial Business Combination to the public shareholders for a vote, the Sponsor and the Company’s officers and directors have agreed (and their permitted transferees will agree) to vote any founder shares, private shares and, subject to applicable securities laws, any public shares purchased by them in or after this Initial Public Offering (including in open market and privately-negotiated transactions) in favor of an initial Business Combination. The Company has 18 months from the closing of the Initial Public Offering to consummate a Business Combination (the “Combination Period”). However, if the Company has not completed a Business Combination within the Combination Period and the Combination Period is not extended by shareholders pursuant to an amendment to the Company’s amended and restated articles of association, the Company will (i) cease all operations except for the purpose of winding up, (ii) as promptly as reasonably possible but not more than ten business days thereafter, redeem 100% of the Public Shares, at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account, including interest earned and not previously released to us to pay our taxes, if any (less $ 100,000 The Sponsor agreed to waive its rights to liquidating distributions from the Trust Account with respect to the Founder Shares it would receive if the Company fails to complete a Business Combination within the Combination Period. However, if the Sponsor or any of its affiliates acquires Public Shares, such Public Shares will be entitled to liquidating distributions from the Trust Account if the Company fails to complete a Business Combination within the Combination Period. In order to protect the amounts held in the Trust Account, the Sponsor agreed that it will be liable to the Company if and to the extent any claims by a third party (other than the Company’s independent registered public accounting firm) for services rendered or products sold to the Company, or a prospective target business with which the Company has discussed entering into a transaction agreement, reduce the amount of funds in the Trust Account to below the lesser of (1) $ 10.05 10.05 Going Concern Consideration As of September 30, 2024, the Company had $ 986,256 790,936 The Company has incurred and expects to continue to incur significant professional costs to remain as a publicly traded company and to incur significant transaction costs in pursuit of the consummation of a Business Combination. In connection with the Company’s assessment of going concern considerations in accordance with Financial Accounting Standard Board’s Accounting Standards Update (“ASU”) 2014-15, “Disclosures of Uncertainties about an Entity’s Ability to Continue as a Going Concern,” management has determined that these conditions raise substantial doubt about the Company’s ability to continue as a going concern. In addition, if the Company is unable to complete a Business Combination within the Combination Period, the Company’s board of directors would proceed to commence voluntary liquidation and thereby a formal dissolution of the Company. There is no assurance that the Company’s plans to consummate a Business Combination will be successful within the Combination Period. As a result, management has determined that such an additional condition also raises substantial doubt about the Company’s ability to continue as a going concern. The financial statement does not include any adjustments that might result from the outcome of this uncertainty.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	8 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X of the U.S. Securities and Exchange Commission (the “SEC”). Certain information or footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted, pursuant to the rules and regulations of the SEC for interim financial reporting. Accordingly, they do not include all the information and footnotes necessary for a complete presentation of financial position, results of operations, or cash flows. In the opinion of management, the accompanying unaudited financial statements include all adjustments, consisting of a normal recurring nature, which are necessary for a fair presentation of the financial position, operating results and cash flows for the periods presented. The accompanying unaudited financial statements should be read in conjunction with the Company’s prospectus for its Initial Public Offering as filed with the SEC on May 17, 2024, as well as the Company’s Current Report on Form 8-K, as filed with the SEC on May 28, 2024. The interim results for the period from February 5, 2024 (inception) through September 30, 2024 are not necessarily indicative of the results to be expected for the fiscal year ending December 31, 2024 or for any future periods. Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act of 1933, as amended (the “Securities Act”), as modified by the Jumpstart Our Business Startups Act of 2012, as amended (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statement with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. Use of Estimates The preparation of the financial statements in conformity with US GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates. Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company has $ 986,256 no Cash Held in Trust Account As of September 30, 2024, the assets held in the Trust Account amounting to $ 117,744,630 Net Income per Ordinary Share The Company complies with accounting and ordinary disclosure requirements of FASB ASC Topic 260, “Earnings Per Share”. Net income per ordinary share is computed by dividing net income by the weighted average number of ordinary shares outstanding for the period. The Company has two classes of ordinary shares, which are referred to as ordinary shares. Income and losses are shared pro rata between the two classes of shares. This presentation contemplates a Business Combination as the most likely outcome, in which case, both classes of ordinary shares share pro rata in the loss of the Company. Accretion associated with the redeemable shares of ordinary shares is excluded from earnings per share as the redemption value approximates fair value. The calculation of diluted income per ordinary share does not consider the effect of the rights issued in connection with the (i) Initial Public Offering, and (ii) the private placement, since the issuance of the shares included in the rights is contingent upon the occurrence of future events. The rights entitle the holder to receive one-twentieth of one ordinary share representing a total of 596,875 The following table reflects the calculation of basic and diluted net income per ordinary share (in dollars, except per share amounts): Basic and diluted net loss per share For the For the Redeemable Non- redeemable Redeemable Non- redeemable Basic net income per ordinary share Numerator: Allocation of net income $ 1,090,021 $ 332,930 $ 1,277,805 $ 631,754 Denominator Weighted-average shares outstanding 11,500,000 3,512,500 6,365,546 3,147,164 Basic net income per ordinary share $ 0.09 $ 0.09 $ 0.20 $ 0.20 For the For the Redeemable Non- redeemable Redeemable Non- redeemable Diluted net income per ordinary share Numerator: Allocation of net income $ 1,090,021 $ 332,930 $ 1,256,199 $ 653,360 Denominator Weighted-average shares outstanding 11,500,000 3,512,500 6,378,151 3,317,332 Diluted net income per ordinary share $ 0.09 $ 0.09 $ 0.20 $ 0.20 Income Taxes The Company follows the asset and liability method of accounting for income taxes under ASC 740, “ Income Taxes ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company’s management determined that the Cayman Islands is the Company’s major tax jurisdiction. The Company recognizes interest and penalties related to recognized tax liabilities as income tax expense. There were no The Company is considered to be an exempted Cayman Islands company and is presently not subject to income taxes or income tax filing requirements in the Cayman Islands or the United States. In accordance with Cayman income tax regulations, income taxes are not levied on the Company. Consequently, income taxes are not reflected in the Company’s financial statements. Offering Costs The Company complies with the requirements of the ASC 340-10-S99 and SEC Staff Accounting Bulletin (“SAB”) Topic 5A – “Expenses of Offering”. Deferred offering costs consist of underwriting, legal, and other expenses incurred through the balance sheet date that are directly related to the Initial Public Offering and were allocated between the Ordinary Shares Subject to redemption and the equity instruments included in the Private Placement and rights included in the Public units. The costs of $ 6,740,359 60,373 Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC 820, “ Fair Value Measurement Redeemable Share Classification The Public Shares contain a redemption feature which allows for the redemption of such Public Shares in connection with the Company’s liquidation, or if there is a shareholder vote or tender offer in connection with the Company’s initial Business Combination. In accordance with ASC 480-10-S99, the Company classifies Public ordinary shares subject to redemption outside of permanent equity as the redemption provisions are not solely within the control of the Company. The Public Shares sold as part of the Units in the Initial Public Offering were issued with other freestanding instruments (i.e., Public Rights) and as such, the initial carrying value of Public Shares classified as temporary equity is the allocated proceeds determined in accordance with ASC 470-20. The Company recognizes changes in redemption value immediately as it occurs and will adjust the carrying value of redeemable shares to equal the redemption value at the end of each reporting period. Immediately upon the closing of the Initial Public Offering, the Company recognized the accretion from initial book value to redemption amount value. The change in the carrying value of redeemable shares will result in charges against additional paid-in capital and accumulated deficit. Accordingly, as of September 30, 2024, ordinary shares subject to possible redemption is presented at redemption value as temporary equity, outside of the shareholders’ deficit section of the Company’s balance sheet. At September 30, 2024, the ordinary shares subject to possible redemption reflected in the balance sheet are reconciled in the following table: Schedule of reconciliation of common stock reflected on balance sheet Gross proceeds $ 115,000,000 Less: Proceeds allocated to Public Rights (727,950 ) Ordinary share issuance cost (6,740,359 ) Plus: Remeasurement of carrying value to redemption value 10,212,939 Ordinary shares subject to possible redemption, September 30, 2024 $ 117,744,630 Derivative Financial Instruments The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives in accordance with FASB ASC Topic 815, “Derivatives and Hedging”. Derivative instruments are initially recorded at fair value on the grant date and re-valued at each reporting date, with changes in the fair value reported in the statement of operations. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative assets and liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement or conversion of the instruments could be required within 12 months of the balance sheet date. The over-allotment option is deemed to be a freestanding financial instrument indexed on the contingently redeemable shares and was accounted for as a liability pursuant to ASC 480. Recent Accounting Standards Management does not believe that any recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s financial statements.

INITIAL PUBLIC OFFERING

INITIAL PUBLIC OFFERING	8 Months Ended
	Sep. 30, 2024
Initial Public Offering
INITIAL PUBLIC OFFERING	NOTE 3 — INITIAL PUBLIC OFFERING Pursuant to the Initial Public Offering, the Company sold 10,000,000 10.00 On May 23, 2024, the underwriters exercised their over-allotment option in full to purchase an additional 1,500,000 1,500,000 10.00

PRIVATE PLACEMENTS

PRIVATE PLACEMENTS	8 Months Ended
	Sep. 30, 2024
Private Placements
PRIVATE PLACEMENTS	NOTE 4 — PRIVATE PLACEMENTS Simultaneously with the closing of the Initial Public Offering, the Sponsor and EBC purchased an aggregate of 400,000 355,000 45,000 10.00 1,500,000 37,500 33,281 4,219 10.00 Each Unit consists of one ordinary share (“Private Share”), and one right (“Private Right”), each Private Right entitles the holder to receive one-twentieth of one ordinary share. The proceeds from the sale of the Private Placement Units were added to the net proceeds from the Initial Public Offering held in the Trust Account. If the Company does not complete a Business Combination within the Combination Period, the proceeds from the sale of the Private Placement Units held in the Trust Account will be used to fund the redemption of the Public Shares (subject to the requirements of applicable law). The Private Placement Units and underlying securities will not be transferable, assignable, or salable until the completion of a Business Combination, subject to certain exceptions.

RELATED PARTIES

RELATED PARTIES	8 Months Ended
	Sep. 30, 2024
Related Party Transactions [Abstract]
RELATED PARTIES	NOTE 5 — RELATED PARTIES Founder Shares On February 15, 2024, the Sponsor received 2,875,000 25,000 375,000 200,000 0.0087 1,739 The Sponsor has agreed, subject to limited exceptions, not to transfer, assign or sell any of the Founder Shares until the earlier to occur of: (A) six months after the completion of the initial Business Combination and (B) the date on which the Company completes a liquidation, merger, share exchange, reorganization or other similar transaction after the initial Business Combination that results in all public shareholders having the right to exchange their ordinary shares for cash, securities or other property. On May 23, 2024, as a result of the underwriters’ election to fully exercise their over-allotment option, an aggregate of 375,000 Advance from Related Party The Sponsor paid certain operating costs on behalf of the Company. These amounts are due on demand and non-interest bearing. As of September 30, 2024, the amount due to the related party was $ 138,550 Administration Fee Commencing on the May 16, 2024, the Sponsor will charge the Company an allocable share of its overhead, up to $ 10,000 45,000

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	8 Months Ended
	Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 6 — COMMITMENTS AND CONTINGENCIES Risks and Uncertainties The United States and global markets are experiencing volatility and disruption following the geopolitical instability resulting from the ongoing Russia-Ukraine conflict and the recent escalation of the Israel-Hamas conflict. In response to the ongoing Russia-Ukraine conflict, the North Atlantic Treaty Organization (“NATO”) deployed additional military forces to eastern Europe, and the United States, the United Kingdom, the European Union and other countries have announced various sanctions and restrictive actions against Russia, Belarus and related individuals and entities, including the removal of certain financial institutions from the Society for Worldwide Interbank Financial Telecommunication (SWIFT) payment system. Certain countries, including the United States, have also provided and may continue to provide military aid or other assistance to Ukraine and to Israel, increasing geopolitical tensions among a number of nations. The invasion of Ukraine by Russia and the escalation of the Israel-Hamas conflict and the resulting measures that have been taken, and could be taken in the future, by NATO, the United States, the United Kingdom, the European Union, Israel and its neighboring states and other countries have created global security concerns that could have a lasting impact on regional and global economies. Although the length and impact of the ongoing conflicts are highly unpredictable, they could lead to market disruptions, including significant volatility in commodity prices, credit and capital markets, as well as supply chain interruptions and increased cyber-attacks against U.S. companies. Additionally, any resulting sanctions could adversely affect the global economy and financial markets and lead to instability and lack of liquidity in capital markets. Any of the above-mentioned factors, or any other negative impact on the global economy, capital markets or other geopolitical conditions resulting from the Russian invasion of Ukraine, the escalation of the Israel-Hamas conflict and subsequent sanctions or related actions, could adversely affect the Company’s search for an Initial Business Combination and any target business with which the Company may ultimately consummate an Initial Business Combination. Registration Rights The holders of the Founder Shares, EBC founder shares, Private Placement Units and any units that may be issued upon conversion of working capital loans (and all underlying securities) are entitled to registration rights pursuant to a registration rights agreement signed on the effective date of Initial Public Offering requiring the Company to register such securities for resale. The holders of these securities are entitled to make up to three demands, excluding short form registration demands, that the Company register such securities. In addition, the holders have certain “piggy-back” registration rights with respect to registration statements filed subsequent to completion of a Business Combination and rights to require the Company to register for resale such securities pursuant to Rule 415 under the Securities Act. However, the registration rights agreement provides that the Company will not be required to effect or permit any registration or cause any registration statement to become effective until the securities covered thereby are released from their lock-up restrictions. The Company will bear the expenses incurred in connection with the filing of any such registration statements. Underwriting Agreement The Company has granted the underwriters a 45-day option from the date of Initial Public Offering to purchase up to 1,500,000 The underwriters were entitled to a cash underwriting discount of $0.20 per Unit. On May 23, 2024, the underwriters exercised their over-allotment option in full to purchase an additional 1,500,000 300,000 Business Combination Marketing Agreement The Company has engaged EBC as an advisor in connection with its Business Combination to assist in holding meetings with the Company stockholders to discuss the potential Business Combination and the target business’ attributes, introduce the Company to potential investors that are interested in purchasing its securities in connection with its initial Business Combination and assist with press releases and public filings in connection with the Business Combination. The Company will pay EBC a service fee for such services upon the consummation of its initial Business Combination in an amount equal to 3.5 4,025,000

SHAREHOLDERS_ EQUITY

SHAREHOLDERS’ EQUITY	8 Months Ended
	Sep. 30, 2024
Equity [Abstract]
SHAREHOLDERS’ EQUITY	NOTE 7 — SHAREHOLDERS’ EQUITY Preference Shares 1,000,000 0.0001 no Ordinary Shares 200,000,000 0.0001 3,512,500 11,500,000 Rights

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	8 Months Ended
	Sep. 30, 2024
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	NOTE 8 — FAIR VALUE MEASUREMENTS The fair value of the Company’s financial assets and liabilities reflects management’s estimate of amounts that the Company would have received in connection with the sale of the assets or paid in connection with the transfer of the liabilities in an orderly transaction between market participants at the measurement date. In connection with measuring the fair value of its assets and liabilities, the Company seeks to maximize the use of observable inputs (market data obtained from independent sources) and to minimize the use of unobservable inputs (internal assumptions about how market participants would price assets and liabilities). The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities: Level 1: Quoted prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis. Level 2: Observable inputs other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active. Level 3: Unobservable inputs based on our assessment of the assumptions that market participants would use in pricing the asset or liability. The following table presents information about the Company’s assets that are measured at fair value on September 30, 2024 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value. Fair value measurements, recurring and nonrecurring Level September 30, Assets: Cash held in Trust Account 1 $ 117,744,630 The over-allotment option was accounted for as a liability in accordance with ASC 815-40 and was presented within liabilities on the balance sheet. On May 23, 2024, the over-allotment was exercised as such the liability was eliminated and charged to accumulated deficit. The Company used a Black-Scholes model to value the over-allotment option. The over-allotment option liability was classified within Level 3 of the fair value hierarchy at the measurement dates due to the use of unobservable inputs inherent in pricing models, including assumptions related to expected share-price volatility, expected life and risk-free interest rate. The Company estimates the volatility of its ordinary share based on historical volatility that matches the expected remaining life of the option. The risk-free interest rate is based on the U.S. Treasury zero-coupon yield curve on the grant date for a maturity similar to the expected remaining life of the option. The expected life of the option is assumed to be equivalent to their remaining contractual term. The following table presents the changes in the fair value of over-allotment option liabilities classified as Level 3 in the fair value hierarchy as of May 21, 2024 and as of September 30, 2024: Schedule of changes in the fair value of over-allotment option liabilities Over-allotment option Fair value as of May 21, 2024 $ 179,146 Exercise of over-allotment option (179,146 ) Fair value as of September 30, 2024 $ - The rights included in the unites were classified as equity and were valued based on market comparable. No recurring valuation is required. The following criteria were utilized to select comparable Special Purpose Acquisition Companies who were pre-business combination and included rights as part of their units that were publicly trading with significant time remaining to complete their initial business combination: Schedule of initial business combination Criteria Low High IPO Proceeds 60 240 Warrant Coverage - 1.0 Rights Coverage (per unit) 0.05 0.20 Remaining Months to Complete 6 17

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	8 Months Ended
	Sep. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 9 — SUBSEQUENT EVENTS The Company evaluated subsequent events and transactions that occurred after the balance sheet date and through the date that the financial statements were issued. Based upon this review, other than as described below, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	8 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X of the U.S. Securities and Exchange Commission (the “SEC”). Certain information or footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted, pursuant to the rules and regulations of the SEC for interim financial reporting. Accordingly, they do not include all the information and footnotes necessary for a complete presentation of financial position, results of operations, or cash flows. In the opinion of management, the accompanying unaudited financial statements include all adjustments, consisting of a normal recurring nature, which are necessary for a fair presentation of the financial position, operating results and cash flows for the periods presented. The accompanying unaudited financial statements should be read in conjunction with the Company’s prospectus for its Initial Public Offering as filed with the SEC on May 17, 2024, as well as the Company’s Current Report on Form 8-K, as filed with the SEC on May 28, 2024. The interim results for the period from February 5, 2024 (inception) through September 30, 2024 are not necessarily indicative of the results to be expected for the fiscal year ending December 31, 2024 or for any future periods.
Emerging Growth Company	Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act of 1933, as amended (the “Securities Act”), as modified by the Jumpstart Our Business Startups Act of 2012, as amended (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statement with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.
Use of Estimates	Use of Estimates The preparation of the financial statements in conformity with US GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company has $ 986,256 no
Cash Held in Trust Account	Cash Held in Trust Account As of September 30, 2024, the assets held in the Trust Account amounting to $ 117,744,630
Net Income per Ordinary Share	Net Income per Ordinary Share The Company complies with accounting and ordinary disclosure requirements of FASB ASC Topic 260, “Earnings Per Share”. Net income per ordinary share is computed by dividing net income by the weighted average number of ordinary shares outstanding for the period. The Company has two classes of ordinary shares, which are referred to as ordinary shares. Income and losses are shared pro rata between the two classes of shares. This presentation contemplates a Business Combination as the most likely outcome, in which case, both classes of ordinary shares share pro rata in the loss of the Company. Accretion associated with the redeemable shares of ordinary shares is excluded from earnings per share as the redemption value approximates fair value. The calculation of diluted income per ordinary share does not consider the effect of the rights issued in connection with the (i) Initial Public Offering, and (ii) the private placement, since the issuance of the shares included in the rights is contingent upon the occurrence of future events. The rights entitle the holder to receive one-twentieth of one ordinary share representing a total of 596,875 The following table reflects the calculation of basic and diluted net income per ordinary share (in dollars, except per share amounts): Basic and diluted net loss per share For the For the Redeemable Non- redeemable Redeemable Non- redeemable Basic net income per ordinary share Numerator: Allocation of net income $ 1,090,021 $ 332,930 $ 1,277,805 $ 631,754 Denominator Weighted-average shares outstanding 11,500,000 3,512,500 6,365,546 3,147,164 Basic net income per ordinary share $ 0.09 $ 0.09 $ 0.20 $ 0.20 For the For the Redeemable Non- redeemable Redeemable Non- redeemable Diluted net income per ordinary share Numerator: Allocation of net income $ 1,090,021 $ 332,930 $ 1,256,199 $ 653,360 Denominator Weighted-average shares outstanding 11,500,000 3,512,500 6,378,151 3,317,332 Diluted net income per ordinary share $ 0.09 $ 0.09 $ 0.20 $ 0.20
Income Taxes	Income Taxes The Company follows the asset and liability method of accounting for income taxes under ASC 740, “ Income Taxes ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company’s management determined that the Cayman Islands is the Company’s major tax jurisdiction. The Company recognizes interest and penalties related to recognized tax liabilities as income tax expense. There were no The Company is considered to be an exempted Cayman Islands company and is presently not subject to income taxes or income tax filing requirements in the Cayman Islands or the United States. In accordance with Cayman income tax regulations, income taxes are not levied on the Company. Consequently, income taxes are not reflected in the Company’s financial statements.
Offering Costs	Offering Costs The Company complies with the requirements of the ASC 340-10-S99 and SEC Staff Accounting Bulletin (“SAB”) Topic 5A – “Expenses of Offering”. Deferred offering costs consist of underwriting, legal, and other expenses incurred through the balance sheet date that are directly related to the Initial Public Offering and were allocated between the Ordinary Shares Subject to redemption and the equity instruments included in the Private Placement and rights included in the Public units. The costs of $ 6,740,359 60,373
Fair Value of Financial Instruments	Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC 820, “ Fair Value Measurement
Redeemable Share Classification	Redeemable Share Classification The Public Shares contain a redemption feature which allows for the redemption of such Public Shares in connection with the Company’s liquidation, or if there is a shareholder vote or tender offer in connection with the Company’s initial Business Combination. In accordance with ASC 480-10-S99, the Company classifies Public ordinary shares subject to redemption outside of permanent equity as the redemption provisions are not solely within the control of the Company. The Public Shares sold as part of the Units in the Initial Public Offering were issued with other freestanding instruments (i.e., Public Rights) and as such, the initial carrying value of Public Shares classified as temporary equity is the allocated proceeds determined in accordance with ASC 470-20. The Company recognizes changes in redemption value immediately as it occurs and will adjust the carrying value of redeemable shares to equal the redemption value at the end of each reporting period. Immediately upon the closing of the Initial Public Offering, the Company recognized the accretion from initial book value to redemption amount value. The change in the carrying value of redeemable shares will result in charges against additional paid-in capital and accumulated deficit. Accordingly, as of September 30, 2024, ordinary shares subject to possible redemption is presented at redemption value as temporary equity, outside of the shareholders’ deficit section of the Company’s balance sheet. At September 30, 2024, the ordinary shares subject to possible redemption reflected in the balance sheet are reconciled in the following table: Schedule of reconciliation of common stock reflected on balance sheet Gross proceeds $ 115,000,000 Less: Proceeds allocated to Public Rights (727,950 ) Ordinary share issuance cost (6,740,359 ) Plus: Remeasurement of carrying value to redemption value 10,212,939 Ordinary shares subject to possible redemption, September 30, 2024 $ 117,744,630
Derivative Financial Instruments	Derivative Financial Instruments The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives in accordance with FASB ASC Topic 815, “Derivatives and Hedging”. Derivative instruments are initially recorded at fair value on the grant date and re-valued at each reporting date, with changes in the fair value reported in the statement of operations. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative assets and liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement or conversion of the instruments could be required within 12 months of the balance sheet date. The over-allotment option is deemed to be a freestanding financial instrument indexed on the contingently redeemable shares and was accounted for as a liability pursuant to ASC 480.
Recent Accounting Standards	Recent Accounting Standards Management does not believe that any recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	8 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Basic and diluted net loss per share	Basic and diluted net loss per share For the For the Redeemable Non- redeemable Redeemable Non- redeemable Basic net income per ordinary share Numerator: Allocation of net income $ 1,090,021 $ 332,930 $ 1,277,805 $ 631,754 Denominator Weighted-average shares outstanding 11,500,000 3,512,500 6,365,546 3,147,164 Basic net income per ordinary share $ 0.09 $ 0.09 $ 0.20 $ 0.20 For the For the Redeemable Non- redeemable Redeemable Non- redeemable Diluted net income per ordinary share Numerator: Allocation of net income $ 1,090,021 $ 332,930 $ 1,256,199 $ 653,360 Denominator Weighted-average shares outstanding 11,500,000 3,512,500 6,378,151 3,317,332 Diluted net income per ordinary share $ 0.09 $ 0.09 $ 0.20 $ 0.20
Schedule of reconciliation of common stock reflected on balance sheet	Schedule of reconciliation of common stock reflected on balance sheet Gross proceeds $ 115,000,000 Less: Proceeds allocated to Public Rights (727,950 ) Ordinary share issuance cost (6,740,359 ) Plus: Remeasurement of carrying value to redemption value 10,212,939 Ordinary shares subject to possible redemption, September 30, 2024 $ 117,744,630

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	8 Months Ended
	Sep. 30, 2024
Fair Value Disclosures [Abstract]
Fair value measurements, recurring and nonrecurring	Fair value measurements, recurring and nonrecurring Level September 30, Assets: Cash held in Trust Account 1 $ 117,744,630
Schedule of changes in the fair value of over-allotment option liabilities	Schedule of changes in the fair value of over-allotment option liabilities Over-allotment option Fair value as of May 21, 2024 $ 179,146 Exercise of over-allotment option (179,146 ) Fair value as of September 30, 2024 $ -
Schedule of initial business combination	Schedule of initial business combination Criteria Low High IPO Proceeds 60 240 Warrant Coverage - 1.0 Rights Coverage (per unit) 0.05 0.20 Remaining Months to Complete 6 17

ORGANIZATION AND BUSINESS OPE_2

ORGANIZATION AND BUSINESS OPERATIONS (Details Narrative) - USD ($)	1 Months Ended		8 Months Ended
	May 23, 2024	May 21, 2024	Sep. 30, 2024
Subsidiary, Sale of Stock [Line Items]
Common stock, par value			$ 0.0001
Dissolution expenses			$ 100,000
Public shares outstanding			$ 10.05
Public share due to reductions			$ 10.05
Cash			$ 986,256
Working capital deficit			790,936
IPO [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of units in initial public offering		10,000,000
Sale of shares, price per share		$ 10
Sale of units in initial public offering aggregate amount		$ 100,000,000
Transaction costs			5,975,732
Underwriting fees			2,000,000
Deferred underwriting fees			3,500,000
Other offering costs			475,732
Sale of stock issue price per share	$ 0.20
Additional amount	$ 2,300,000
[custom:AggregateAmount-0]			$ 115,575,000
Proceeds from Initial Public Offering		$ 115,575,000
Share price		$ 10.05
Private Placement [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of units in initial public offering	37,500	400,000
Sale of shares, price per share	$ 10	$ 10
Sale of units in initial public offering aggregate amount	$ 375,000	$ 4,000,000
Additional shares	37,500
Over-Allotment Option [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of units in initial public offering	1,500,000		1,500,000
Sale of shares, price per share	$ 10
Transaction costs	$ 825,000
Underwriting fees	300,000
Deferred underwriting fees	525,000
Gross proceeds	$ 15,000,000
[custom:AggregateAmount-0]			$ 4,025,000

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	3 Months Ended	8 Months Ended
	Sep. 30, 2024	Sep. 30, 2024
Redeemable Ordinary Shares [Member]
Numerator:
Allocation of net income	$ 1,090,021	$ 1,277,805
Denominator
Weighted-average shares outstanding	11,500,000	6,365,546
Basic net income per ordinary share	$ 0.09	$ 0.20
Diluted net income per ordinary share
Allocation of net income	$ 1,090,021	$ 1,256,199
Weighted-average shares outstanding	11,500,000	6,378,151
Diluted net income per ordinary share	$ 0.09	$ 0.20
Non Redeemable Ordinary Shares [Member]
Numerator:
Allocation of net income	$ 332,930	$ 631,754
Denominator
Weighted-average shares outstanding	3,512,500	3,147,164
Basic net income per ordinary share	$ 0.09	$ 0.20
Diluted net income per ordinary share
Allocation of net income	$ 332,930	$ 653,360
Weighted-average shares outstanding	3,512,500	3,317,332
Diluted net income per ordinary share	$ 0.09	$ 0.20

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - Common Class A [Member]	8 Months Ended
	Sep. 30, 2024 USD ($)
Gross proceeds	$ 115,000,000
Proceeds allocated to Public Rights	(727,950)
Ordinary share issuance cost	(6,740,359)
Remeasurement of carrying value to redemption value	10,212,939
Ordinary shares subject to possible redemption	$ 117,744,630

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	8 Months Ended
	Sep. 30, 2024 USD ($) shares
Subsidiary, Sale of Stock [Line Items]
Cash	$ 986,256
Cash equivalents	0
Cash Equivalents, at Carrying Value	$ 117,744,630
Weighted average aggregate shares | shares	596,875
Unrecognized tax benefits	$ 0
IPO [Member]
Subsidiary, Sale of Stock [Line Items]
Offering costs	6,740,359
Stock issued during period, value, issued for services	$ 60,373

INITIAL PUBLIC OFFERING (Detail

INITIAL PUBLIC OFFERING (Details Narrative) - $ / shares	1 Months Ended		8 Months Ended
	May 23, 2024	May 21, 2024	Sep. 30, 2024
IPO [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of units in initial public offering		10,000,000
Sale of units per share		$ 10
Over-Allotment Option [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of units in initial public offering	1,500,000		1,500,000
Sale of units per share	$ 10

PRIVATE PLACEMENTS (Details Nar

PRIVATE PLACEMENTS (Details Narrative) - $ / shares	1 Months Ended		8 Months Ended
	May 23, 2024	May 21, 2024	Sep. 30, 2024
Private Placement [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of units in initial public offering	37,500	400,000
Sale of units per share	$ 10	$ 10
Private Placement [Member] | Sponsor [Member]
Subsidiary, Sale of Stock [Line Items]
Shares purchased	33,281	355,000
Private Placement [Member] | E B C [Member]
Subsidiary, Sale of Stock [Line Items]
Shares purchased	4,219	45,000
Over-Allotment Option [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of units in initial public offering	1,500,000		1,500,000
Sale of units per share	$ 10

RELATED PARTIES (Details Narrat

RELATED PARTIES (Details Narrative) - USD ($)		1 Months Ended		8 Months Ended
	Feb. 15, 2024	May 23, 2024	May 16, 2024	Sep. 30, 2024	Feb. 28, 2024
Related Party Transaction [Line Items]
Advance from related party				$ 138,550
Administration fee			$ 10,000
Administration fee				$ 45,000
Founder [Member]
Related Party Transaction [Line Items]
Aggregate value of shares, shares	2,875,000
Aggregate value of shares	$ 25,000
Shares subject to forfeiture	375,000
Shares issued					200,000
Purchase price					$ 0.0087
Aggregate amount					$ 1,739
Number of shares forfeiture		375,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	1 Months Ended	8 Months Ended
	May 23, 2024	Sep. 30, 2024
Subsidiary, Sale of Stock [Line Items]
Cash underwriting discount	$ 300,000
Percentage of underwriting deferred Commission		3.50%
Over-Allotment Option [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of units in initial public offering	1,500,000	1,500,000
Aggregate amount		$ 4,025,000

SHAREHOLDERS_ EQUITY (Details N

SHAREHOLDERS’ EQUITY (Details Narrative)	Sep. 30, 2024 $ / shares shares
Equity [Abstract]
Preferred stock, shares authorized	1,000,000
Preferred stock, par value | $ / shares	$ 0.0001
Preferred stock, shares issued	0
Preferred stock, shares outstanding	0
Common stock, shares authorized	200,000,000
Common stock, par value | $ / shares	$ 0.0001
Common stock, shares issued	3,512,500
Common stock, shares outstanding	3,512,500
Shares subject to possible redemption issued	11,500,000

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details)	Sep. 30, 2024 USD ($)
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash held in Trust Account	$ 117,744,630

FAIR VALUE MEASUREMENTS (Deta_2

FAIR VALUE MEASUREMENTS (Details 1) - Over-Allotment Option [Member]	4 Months Ended
	Sep. 30, 2024 USD ($)
Subsidiary, Sale of Stock [Line Items]
Cash held in Trust Account	$ 179,146
Exercise of over-allotment option	(179,146)
Cash held in Trust Account

FAIR VALUE MEASUREMENTS (Deta_3

FAIR VALUE MEASUREMENTS (Details 2)	8 Months Ended
	Sep. 30, 2024 Integer $ / shares
Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
IPO Proceeds | Integer	60
Rights Coverage (per unit) | $ / shares	$ 0.05
Remaining Months to Complete	6 months
Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
IPO Proceeds | Integer	240
Warrant Coverage	1 year
Rights Coverage (per unit) | $ / shares	$ 0.20
Remaining Months to Complete	17 months