Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2025

Significant Accounting Policies [Abstract]

Schedule of Basic and Diluted Net Loss Per Ordinary Share

As a result, diluted income per share is the same as basic income per share for the period presented.

	For The Three Months Ended				For The Three Months Ended
	September 30, 2025				September 30, 2024
	Redeemable		Non-Redeemable		Redeemable		Non-Redeemable
		Class A		Class A and Class B		Class A		Class A and Class B
		Ordinary		Ordinary		Ordinary		Ordinary
		Shares		Shares		Shares		Shares
Basic and diluted net income (loss) per ordinary share:
Numerators:
Allocation of net income (loss)	$	537,179	$	149,507	$	-	$	(129,214	)
Denominators:
Basic and diluted weighted average shares outstanding		8,625,000		2,400,500		-		1,875,000
Basic and diluted net income (loss) per ordinary share	$	0.06	$	0.06	$	-	$	(0.07	)

					For The Period From
					May 31, 2024
	For The Nine Months Ended				(Inception) Through
	September 30, 2025				September 30, 2024
	Redeemable		Non-Redeemable		Redeemable		Non-Redeemable
		Class A		Class A and Class B		Class A		Class A and Class B
		Ordinary		Ordinary		Ordinary		Ordinary
		Shares		Shares		Shares		Shares
Basic and diluted net income (loss) per ordinary share:
Numerators:
Allocation of net income (loss)	$	1,635,549	$	455,204	$	-	$	(146,534	)
Denominators:
Basic and diluted weighted average shares outstanding		8,625,000		2,400,500		-		1,875,000
Basic and diluted net income (loss) per ordinary share	$	0.19	$	0.19	$	-	$	(0.08	)

Schedule of Fair Value Hierarchy of the Valuation Inputs

The following table presents information about the Company’s assets that are measured at fair value on September 30, 2025 and December 31, 2024 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value.

September 30, 2025	Carrying Value		Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Other Unobservable Inputs (Level 3)
Assets:
Cash and Investments held in Trust Account	$	89,228,389	$	89,228,389	$	-	$	-
Total	$	89,228,389	$	89,228,389	$	-	$	-

December 31, 2024	Carrying Value		Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Other Unobservable Inputs (Level 3)
Assets:
Cash and Investments held in Trust Account	$	86,518,878	$	86,518,878	$	-	$	-
Total	$	86,518,878	$	86,518,878	$	-	$	-

Schedule of Class A Ordinary Shares Subject to Possible Redemption

As of September 30, 2025 and December 31, 2024, the Class A ordinary shares subject to possible redemption reflected in the balance sheets are reconciled in the following table:

	Class A ordinary
	shares subject to
		possible redemption
Balance as of May 31, 2024 (Inception)	$	-
Gross Proceeds		86,250,000
Proceeds allocated to public rights		(1,565,438	)
Class A ordinary shares issuance cost		(2,470,987	)
Initial measurement of carrying value to redemption value		4,036,425
Remeasurement of carrying value to redemption value		268,878
Balance as of December 31, 2024	$	86,518,878
Remeasurement of carrying value to redemption value		2,709,511
Balance as of September 30, 2025	$	89,228,389

- Definition

Tabular disclosure of temporary 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. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.

+ References + Details

PANTAGES CAPITAL ACQUSITION Corp 10-Q