| Cash Flow | 2026-03-31 | 2025-12-31 | 2025-09-30 | 2025-06-30 |
|---|---|---|---|---|
| Net (loss) income | -639,866 | -58,902 | 866,365 | 2,549,804 |
| Interest and dividends earned on cash and investments held in trust account | 137,102 | 153,289 | 1,254,839 | 3,875,873 |
| Prepaid expenses | 68,139 | -6,815 | -24,499 | 16,116 |
| Short-term prepaid insurance | -56,845 | 114,346 | -84,875 | -254,625 |
| Prepaid income taxes | 76,209 | 60,930 | NaN | NaN |
| Due to sponsor | 10,000 | NaN | 0 | 2,788 |
| Accounts payable and accrued expenses | 588,621 | 24,316 | 52,981 | -65,942 |
| Long-term prepaid insurance | NaN | NaN | NaN | 0 |
| Income taxes payable | 0 | -694,245 | 168,800 | -110,067 |
| Net cash used in operating activities | -265,850 | -1,050,581 | -57,319 | -1,260,781 |
| Investment of cash into trust account | NaN | NaN | 0 | 0 |
| Cash withdrawn from trust account to pay income taxes | -105,000 | NaN | -2,635,366 | 924,000 |
| Cash withdrawn from trust account in connection with redemption | -7,886,591 | NaN | -106,131,025 | NaN |
| Repayment of promissory note | NaN | NaN | NaN | 292,344 |
| Net cash provided by investing activities | 7,991,591 | NaN | 106,918,391 | 924,000 |
| Proceeds from sale of units, net of underwriting discounts paid | NaN | NaN | 0 | 0 |
| Proceeds from promissory note | NaN | NaN | NaN | 292,344 |
| Proceeds from sale of private placement units | NaN | NaN | 0 | 0 |
| Advances from related party | NaN | NaN | 0 | 0 |
| Repayment of advances from related party | NaN | NaN | 0 | 0 |
| Payment of offering costs | NaN | NaN | 0 | 0 |
| Proceeds from promissory note | NaN | NaN | 147,629 | NaN |
| Repayment of promissory note | NaN | NaN | 147,629 | NaN |
| Redemptions of common stock | 7,886,591 | NaN | 106,131,025 | NaN |
| Net cash used in financing activities | -7,886,591 | NaN | -106,131,025 | 0 |
| Net change in cash and restricted cash | -160,850 | -1,050,581 | 730,047 | -336,781 |
| Cash and cash equivalents and restricted cash beginning of period | 165,484 | 1,216,065 | 822,799 | NaN |
| Cash and restricted cash end of period | 4,634 | 165,484 | 1,216,065 | NaN |
| Cash | 4,634 | NaN | NaN | NaN |
IB Acquisition Corp. (IBACR)
IB Acquisition Corp. (IBACR)