| Cash Flow | 2025-09-30 | 2025-06-30 |
|---|---|---|
| Net (loss) income | -866,786 | -598,873 |
| Interest income and dividend income earned in cash and investments held in trust account | 93,821 | 71,249 |
| Prepaid expenses | 5,610 | 7,500 |
| Other receivable | -50,000 | 50,000 |
| Accrued liabilities | 69,208 | 413,112 |
| Income tax payable | -81,000 | -81,000 |
| Net cash used in operating activities | -928,009 | -395,510 |
| Cash withdrawn from trust account in connection to redemption | 1,238,944 | 1,238,944 |
| Cash withdrawn from trust account issued to pay taxes | 318,981 | - |
| Cash withdrawn from trust account for dissolution expenses | 50,000 | - |
| Cash withdrawn from trust account | - | 368,981 |
| Extension payments deposited in trust account | 108,998 | 69,248 |
| Proceeds from promissory note related party | - | 0 |
| Net cash provided by investing activities | 1,398,927 | 1,538,677 |
| Redemption of common stock | 1,238,944 | 1,238,944 |
| Proceeds from other payable related party | 352,500 | - |
| Advance from a related party | 420,294 | 150,545 |
| Net cash used in financing activities | -466,150 | -1,088,399 |
| Net change in cash | 4,768 | 54,768 |
| Cash and cash equivalents at beginning of period | 4,295 | - |
| Cash and cash equivalents at end of period | 9,063 | - |
Inception Growth Acquisition Ltd (IGTAR)
Inception Growth Acquisition Ltd (IGTAR)