| Balance Sheets | 2026-03-31 | 2025-12-31 | ||
|---|---|---|---|---|
| Prepaid expenses | 18,551 | NaN | ||
| Prepaid insurance | 110,075 | NaN | ||
| Total current assets | 128,626 | NaN | ||
| Long term prepaid insurance | 91,729 | NaN | ||
| Deferred offering costs | NaN | 341,043 | ||
| Cash and marketable securities held in trust account | 351,589,271 | NaN | ||
| Total assets | 351,809,626 | 341,043 | ||
| Accrued expenses | 70,767 | 31,492 | ||
| Accrued offering costs | 75,000 | 150,024 | ||
| Promissory note - related party | 250,689 | 183,439 | ||
| Total current liabilities | 396,456 | 364,955 | ||
| Deferred underwriting fee payable | 14,000,000 | NaN | ||
| Total liabilities | 14,396,456 | 364,955 | ||
| Class a ordinary shares subject to possible redemption, 35,000,000 shares and no shares at a redemption value of 10.05 and 0 per share as of march 31, 2026 and december 31, 2025, respectively | 351,589,271 | NaN | ||
| Ordinary shares-Common Classa Not Subject To Possible Redemption | 0 | NaN | ||
| Ordinary shares-Common Class B | 874 | 1,006 | ||
| Additional paid-in capital | NaN | 23,994 | ||
| Share subscription receivable | 1,346,926 | NaN | ||
| Accumulated deficit | -12,830,049 | -48,912 | ||
| Total shareholders' deficit | -14,176,101 | -23,912 | ||
| Total liabilities, class a ordinary shares subject to possible redemption and shareholders' deficit | 351,809,626 | 341,043 | ||
Idea Acquisition Corp. (IACO)
Idea Acquisition Corp. (IACO)