Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2025

Summary of Significant Accounting Policies [Abstract]

Schedule of Consolidated Financial Statements

The accompanying consolidated financial statements reflect the activities of the Company and each of the following entities:

Name	Background	Ownership
KVAC (Cayman) Limited (“Acquirer”)	A Cayman Islands company Incorporated on August 28, 2024	100% owned by the Company
KVAC MS (Cayman) Limited	A Cayman Islands company Incorporated on July 10, 2024	100% owned by the Acquirer

Schedule of Fair Value Hierarchy of the Valuation Techniques

The following table presents information about the Company’s assets and liabilities that were measured at fair value on a recurring basis as of December 31, 2025 and 2024, and indicates the fair value hierarchy of the valuation techniques the Company utilized to determine such fair value.

	December 31,		Quoted Prices In Active Markets		Significant Other Observable Inputs		Significant Other Unobservable Inputs
Description	2025		(Level 1)		(Level 2)		(Level 3)
Assets:
U.S. Treasury Securities held in Trust Account	$	57,003,115	$	57,003,115	$	-	$	-

	December 31,		Quoted Prices In Active Markets		Significant Other Observable Inputs		Significant Other Unobservable Inputs
Description	2024		(Level 1)		(Level 2)		(Level 3)
Assets:
U.S. Treasury Securities held in Trust Account	$	70,373,065	$	70,373,065	$	-	$	-

Schedule of Unaudited Condensed Consolidated Statements of Income and Comprehensive Income

The net income (loss) per share presented in the consolidated statements of operations and comprehensive income is based on the following:

	For the Year Ended December 31, 2025						For the Year Ended December 31, 2024
	Redeemable Ordinary Share			Non- Redeemable Ordinary Share			Redeemable Ordinary Share			Non- Redeemable Ordinary Share
Basic and diluted net income (loss) per share:

Numerators:
Interest income earned in investments held in Trust Account	$	2,653,772		$			$	8,869,933		$	-
Total expenses		(419,013	)		(324,496	)		(1,100,746	)		(360,007	)
Total allocation to redeemable and non-redeemable ordinary share	$	2,234,759		$	(324,496	)	$	7,769,187		$	(360,007	)
Denominators:
Weighted-average shares outstanding		5,702,368			4,416,075			13,502,427			4,416,075
Basic and diluted net income (loss) per share	$	0.39		$	(0.07	)	$	0.58		$	(0.08	)

Keen Vision Acquisition Corp. 10-K