For the quarter ending 2026-03-31, HSPTU has $39,472,841 in assets. $39,349,383 in debts.
| Balance Sheets | 2026-03-31 | 2025-12-31 | 2025-09-30 | 2025-06-30 |
|---|---|---|---|---|
| Cash | 9,586 | 7,917 | 66,627 | 26,030 |
| Prepaid expense | 72,395 | 21,614 | 55,833 | 90,052 |
| Total current assets | 81,981 | 29,531 | 122,460 | 116,082 |
| Investment held in trust account | 39,390,860 | 72,924,060 | 71,540,599 | 70,801,049 |
| Total assets | 39,472,841 | 72,953,591 | 71,663,059 | 70,917,131 |
| Promissory note, related party | 990,000 | 990,000 | 300,000 | - |
| Amount due to related party | 571,134 | 354,484 | 254,484 | 254,484 |
| Promissory note, third party | 100,000 | - | - | - |
| Ordinary shares subject to redemption | 37,482,848 | - | - | - |
| Other payable and accrued expenses | 205,401 | 4,696 | 4,270 | 173,368 |
| Over-allotment liability | - | - | 0 | - |
| Total current liabilities | 39,349,383 | 1,349,180 | 558,754 | 427,852 |
| Total liabilities | 39,349,383 | 1,349,180 | 558,754 | 427,852 |
| Ordinary shares, 0.0001 par value, 490,000,000 shares authorized, 6,900,000 shares subject to possible redemption at 10.57 and 10.05 per share as of december 31, 2025 and 2024, respectively | - | 72,924,060 | 71,540,599 | 70,801,049 |
| Ordinary shares, 0.0001 par value, 490,000,000 shares authorized, 2,180,000 shares issued and outstanding as of march 31, 2026 and december 31, 2025 (excluding 3,502,404 shares subject to redemption and 178,285 shares subject to possible redemption as of march 31, 2026 and 6,900,000 shares subject to possible redemption as of december 31, 2025), respectively | 1,908,012 | - | - | - |
| Ordinary shares, 0.0001 par value, 490,000,000 shares authorized, 2,180,000 shares issued and outstanding as of march 31,2026 and december 31,2025 (excluding 3,680,689 and 6,900,000 shares subject to possible redemption) | 218 | 218 | 218 | 218 |
| Additional paid-in capital | 0 | 0 | 0 | 0 |
| Accumulated deficit | -1,784,772 | -1,319,867 | -436,512 | -311,988 |
| Total shareholder's deficit | -1,784,554 | -1,319,649 | -436,294 | -311,770 |
| Total liabilities ordinary shares subject to possible redemptions and shareholder's deficit | 39,472,841 | 72,953,591 | 71,663,059 | 70,917,131 |