Initial Public Offering (Details Narrative) - USD ($)

5 Months Ended

Jan. 26, 2026

Jan. 22, 2026

Dec. 31, 2025

Initial public offering value

^[1]

$ 25,000

$ 0.01

Debt redemption period

upon a minimum of 30 days’ prior written notice of redemption (the “30-day redemption period”);

Common Class A [Member]

Warrant exercise price

$ 18.00

Description of warrant or right issued

the Company issues additional Class A ordinary shares or equity-linked securities for capital raising purposes in connection with the closing of its initial Business Combination at an issue price or effective issue price of less than $9.20 per Class A ordinary share (with such issue price or effective issue price to be determined in good faith by the Company’s board of directors and, in the case of any such issuance to the Company’s initial shareholders or their affiliates, without taking into account any founder shares held by the initial shareholders or such affiliates, as applicable, prior to such issuance) (the “Newly Issued Price”), (y) the aggregate gross proceeds from such issuances represent more than 60% of the total equity proceeds (including from such issuances and the Initial Public Offering), and interest thereon, available for the funding of the Company’s initial Business Combination on the date of the consummation of the initial Business Combination (net of redemptions), and (z) the volume weighted average trading price of the Class A ordinary shares during the 20 trading day period starting on the trading day prior to the day on which the Company consummates its initial Business Combination (such price, the “Market Value”) is below $9.20 per share, then the exercise price of the warrants will be adjusted (to the nearest cent) to be equal to 115% of the higher of the Market Value and the Newly Issued Price, and the $18.00 per share redemption trigger prices will be adjusted (to the nearest cent) to be equal to 180% of the higher of the Market Value and the Newly Issued Price.

Common Class A [Member] | Maximum [Member]

Warrant exercise price

$ 9.20

IPO [Member]

Share price

$ 10.00

IPO [Member] | Subsequent Event [Member]

Founder shares

20,000,000

Share price

$ 10.00

Initial public offering value

$ 200,000,000

Over-Allotment Option [Member] | Subsequent Event [Member]

Founder shares

2,500,000

Gross proceeds from sale of stock

$ 25,000,000

Share price

$ 10.00

Initial public offering description

Each whole Public Warrant entitles the holder to purchase one Class A ordinary share at a price of $11.50 per share, subject to adjustment. Each Public Warrant will become exercisable 30 days after the completion of the initial Business Combination and will expire five years after the completion of the initial Business Combination, or earlier upon redemption or liquidation.

Private Placement [Member] | Subsequent Event [Member]

Warrant exercise price

$ 1.00

Private Placement [Member] | Subsequent Event [Member] | Common Class A [Member]

Share price

$ 11.50

[1]

Includes an aggregate of up to 750,000 Class B ordinary shares subject to forfeiture by the holders thereof depending on the extent to which the underwriters’ over-allotment option was exercised (Note 5). On January 26, 2026, the underwriters exercised their over-allotment option in part and purchased an additional 2,500,000 Units; as a result, 625,000 founder shares are no longer subject to forfeiture. The remaining underwriters’ over-allotment option expired on March 6, 2026, resulting in 125,000 founder shares being forfeited to the Company.

X3 Acquisition Corp. Ltd. 10-K