| Balance Sheets | 2026-06-30 | 2026-03-31 | 2025-12-31 | |
|---|---|---|---|---|
| Cash and cash equivalents | 1,168,048 | - | - | |
| Prepaid expenses | 50,851 | 18,551 | - | |
| Prepaid insurance | 110,075 | 110,075 | - | |
| Total current assets | 1,328,974 | 128,626 | - | |
| Long term prepaid insurance | 64,210 | 91,729 | - | |
| Deferred offering costs | - | - | 341,043 | |
| Cash and marketable securities held in trust account | 354,671,436 | 351,589,271 | - | |
| Total assets | 356,064,620 | 351,809,626 | 341,043 | |
| Accrued expenses | 124,957 | 70,767 | 31,492 | |
| Accrued offering costs | 75,000 | 75,000 | 150,024 | |
| Promissory note - related party | 250,689 | 250,689 | 183,439 | |
| Total current liabilities | 450,646 | 396,456 | 364,955 | |
| Deferred underwriting fee payable | 14,000,000 | 14,000,000 | - | |
| Total liabilities | 14,450,646 | 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 10.13 and 0 per share as of june 30, 2026 and december 31, 2025, respectively | 354,671,436 | 351,589,271 | - | |
| Ordinary shares-Common Classa Not Subject To Possible Redemption | 0 | 0 | - | |
| Ordinary shares-Common Class B | 874 | 874 | 1,006 | |
| Additional paid-in capital | - | - | 23,994 | |
| Share subscription receivable | - | 1,346,926 | - | |
| Accumulated deficit | -13,058,336 | -12,830,049 | -48,912 | |
| Total shareholders' deficit | -13,057,462 | -14,176,101 | -23,912 | |
| Total liabilities, class a ordinary shares subject to possible redemption and shareholders' deficit | 356,064,620 | 351,809,626 | 341,043 | |
Idea Acquisition Corp. (IACO)
Idea Acquisition Corp. (IACO)