TMT Acquisition (TMTC) 10-Q19 Nov 242024 Q3 Quarterly reportFinancial data

Company Profile

Cover

Cover - $ / shares	9 Months Ended
Cover - $ / shares	Sep. 30, 2024	Nov. 19, 2024
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	001-41667
Entity Registrant Name	TMT Acquisition Corp
Entity Central Index Key	0001879851
Entity Incorporation, State or Country Code	E9
Entity Address, Address Line One	420 Lexington Ave
Entity Address, Address Line Two	Suite 2446
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10170
City Area Code	(347)
Local Phone Number	627-0058
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	true
Entity Common Stock, Shares Outstanding		2,182,114
Entity Listing, Par Value Per Share	$ 0.0001
Units, each consisting of one ordinary share, par value $0.0001 per share, and one right
Title of 12(b) Security	Units, each consisting of one ordinary share, par value $0.0001 per share, and one right
Trading Symbol	TMTCU
Security Exchange Name	NASDAQ
Ordinary shares, par value $0.0001 per share
Title of 12(b) Security	Ordinary shares, par value $0.0001 per share
Trading Symbol	TMTC
Security Exchange Name	NASDAQ
Rights, each right entitling the holder to receive two-tenths of one ordinary share upon the consummation of our initial business combination
Title of 12(b) Security	Rights, each right entitling the holder to receive two-tenths of one ordinary share upon the consummation of our initial business combination
Trading Symbol	TMTCR
Security Exchange Name	NASDAQ

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2024	Dec. 31, 2023
ASSETS
Cash	$ 89,180	$ 46,778
Prepaid expenses	43,976	59,531
Total Current Assets	133,156	106,309
Investments held in Trust Account	67,059,866	63,460,478
Total Assets	67,193,022	63,566,787
Current liabilities:
Accrued liabilities	732,128	399,020
Total Current Liabilities	2,783,353	409,020
Total Liabilities	2,783,353	409,020
Commitments and contingencies (Note 6)
Redeemable Shares:
Ordinary shares subject to possible redemption, 6,000,000 shares at redemption value of $11.18 and $10.58 per share as of September 30, 2024 and December 31, 2023, respectively	67,059,866	63,460,478
Shareholders’ Deficit:
Preferred shares, $0.0001 par value; 1,000,000 shares authorized; none issued and outstanding
Ordinary shares, $0.0001 par value; 150,000,000 shares authorized; 2,140,000 shares issued and outstanding on September 30, 2024, and December 31, 2023	214	214
Additional paid-in capital
Accumulated Deficit	(2,650,411)	(302,925)
Total Shareholders’ Deficit	(2,650,197)	(302,711)
Total Liabilities and Shareholders’ Deficit	67,193,022	63,566,787
Related Party [Member]
Current liabilities:
Due to related party	86,225	10,000
Convertible note	1,190,000
Nonrelated Party [Member]
Current liabilities:
Convertible note	$ 775,000

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Temporary equity shares authorized	6,000,000	6,000,000
Temporary equity, par value	$ 11.18	$ 10.58
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	150,000,000	150,000,000
Common stock, shares issued	2,140,000	2,140,000
Common stock, shares outstanding	2,140,000	2,140,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Administrative fee – related party	$ 30,000	$ 30,000	$ 90,000	$ 70,000
Formation and operating costs	340,107	89,000	917,486	280,003
Total Expenses	(370,107)	(119,000)	(1,007,486)	(350,003)
Other Income
Income from investments held in Trust Account	863,959	804,420	2,259,388	1,406,946
Net Income	$ 493,852	$ 685,420	$ 1,251,902	$ 1,056,943
Redeemable Common Stock [Member]
Other Income
Weighted average shares outstanding of ordinary shares, basic	6,000,000	6,000,000	6,000,000	4,065,934
Weighted average shares outstanding of ordinary shares, diluted	6,000,000	6,000,000	6,000,000	4,065,934
Basic net income (loss) per share	$ 0.13	$ 0.12	$ 0.31	$ 0.79
Diluted net income (loss) per share	$ 0.13	$ 0.12	$ 0.31	$ 0.79
Non Redeemable Common Stock [Member]
Other Income
Weighted average shares outstanding of ordinary shares, basic	2,140,000	2,140,000	2,140,000	1,933,700
Weighted average shares outstanding of ordinary shares, diluted	2,140,000	2,140,000	2,140,000	1,933,700
Basic net income (loss) per share	$ (0.14)	$ (0.01)	$ (0.29)	$ (1.11)
Diluted net income (loss) per share	$ (0.14)	$ (0.01)	$ (0.29)	$ (1.11)

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Shareholders' (Deficit)/Equity (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2022	$ 173	$ 24,827	$ (9,897)	$ 15,103
Balance, shares at Dec. 31, 2022	1,725,000
Net income (loss)			(97,180)	(97,180)
Proceeds from sale of public units	$ 600	59,999,400		60,000,000
Proceeds from sale of public units, shares	6,000,000
Proceeds from sale of private placement units	$ 37	3,699,963		3,700,000
Proceeds from sale of private placement units, shares	370,000
Underwriter’s commission on sale of public units		(1,200,000)		(1,200,000)
Representative shares issued	$ 27	1,741,473		1,741,500
Representative shares issued, shares	270,000
Other offering costs		(2,668,701)		(2,668,701)
Initial measurement of Ordinary shares Subject to Redemption under ASC 480-10-S99 against additional paid-in capital	$ (600)	(58,644,600)		(58,645,200)
Initial measurement of Ordinary shares Subject to Redemption under ASC 480-10-S99 against additional paid-in capital, shares	(6,000,000)
Allocation of offering costs to ordinary shares subject to redemption		3,781,346		3,781,346
Deduction for increases of carrying value of redeemable shares		(6,336,146)		(6,336,146)
Forfeiture of ordinary shares	$ (23)	23
Forfeiture of ordinary shares, shares	(225,000)
Balance at Mar. 31, 2023	$ 214	397,585	(107,077)	290,722
Balance, shares at Mar. 31, 2023	2,140,000
Balance at Dec. 31, 2022	$ 173	24,827	(9,897)	15,103
Balance, shares at Dec. 31, 2022	1,725,000
Net income (loss)				1,056,943
Balance at Sep. 30, 2023	$ 214	37,685		37,899
Balance, shares at Sep. 30, 2023	2,140,000
Balance at Dec. 31, 2022	$ 173	24,827	(9,897)	15,103
Balance, shares at Dec. 31, 2022	1,725,000
Balance at Dec. 31, 2023	$ 214		(302,925)	(302,711)
Balance, shares at Dec. 31, 2023	2,140,000
Balance at Mar. 31, 2023	$ 214	397,585	(107,077)	290,722
Balance, shares at Mar. 31, 2023	2,140,000
Net income (loss)			468,703	468,703
Subsequent measurement of ordinary shares subject to possible redemption (interest earned on trust account)		(240,900)	(361,626)	(602,526)
Balance at Jun. 30, 2023	$ 214	156,685		156,899
Balance, shares at Jun. 30, 2023	2,140,000
Net income (loss)			685,420	685,420
Subsequent measurement of ordinary shares subject to possible redemption (interest earned on trust account)		(119,000)	(685,420)	(804,420)
Balance at Sep. 30, 2023	$ 214	37,685		37,899
Balance, shares at Sep. 30, 2023	2,140,000
Balance at Dec. 31, 2023	$ 214		(302,925)	(302,711)
Balance, shares at Dec. 31, 2023	2,140,000
Subsequent measurement of ordinary shares subject to possible redemption			(797,728)	(797,728)
Net income (loss)			450,809	450,809
Balance at Mar. 31, 2024	$ 214		(649,844)	(649,630)
Balance, shares at Mar. 31, 2024	2,140,000
Balance at Dec. 31, 2023	$ 214		(302,925)	(302,711)
Balance, shares at Dec. 31, 2023	2,140,000
Net income (loss)				1,251,902
Balance at Sep. 30, 2024	$ 214		(2,650,411)	(2,650,197)
Balance, shares at Sep. 30, 2024	2,140,000
Balance at Mar. 31, 2024	$ 214		(649,844)	(649,630)
Balance, shares at Mar. 31, 2024	2,140,000
Subsequent measurement of ordinary shares subject to possible redemption			(1,197,701)	(1,197,701)
Net income (loss)			307,241	307,241
Balance at Jun. 30, 2024	$ 214		(1,540,304)	(1,540,090)
Balance, shares at Jun. 30, 2024	2,140,000
Net income (loss)			493,852	493,852
Subsequent measurement of ordinary shares subject to possible redemption (interest earned on trust account)			(863,959)	(863,959)
Subsequent measurement of ordinary shares subject to possible redemption (extension deposit)			(740,000)	(740,000)
Balance at Sep. 30, 2024	$ 214		$ (2,650,411)	$ (2,650,197)
Balance, shares at Sep. 30, 2024	2,140,000

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash flows from operating activities:
Net income	$ 1,251,902	$ 1,056,943
Income from investments held in trust account	(2,259,388)	(1,406,946)
Changes in current assets and liabilities:
Due to related party	76,225	10,000
Prepaid expenses	15,555	(94,545)
Accrued liabilities	333,108	111,974
Net cash used in operating activities	(582,598)	(322,574)
Cash flows from investing activities:
Cash deposited into Trust Account	(1,340,000)	(61,200,000)
Net cash used in investing activities	(1,340,000)	(61,200,000)
Cash flows from financing activities:
Proceeds from sale of ordinary shares		60,000,000
Proceeds from private placement		3,221,664
Payment of underwriter’s discount		(1,200,000)
Proceeds from convertible note - related party	1,190,000
Proceeds from convertible note – others	775,000
Payments of offering costs		(483,917)
Net cash provided by financing activities	1,965,000	61,537,747
Net change in cash	42,402	15,173
Cash at beginning of period	46,778	47,478
Cash at end of period	89,180	62,651
Supplemental cash flow information:
Deferred offering costs charged to APIC		2,668,701
Note payable to related party converted to subscription of private placement		444,018
Receivable from the related party for purchase of the private placement		34,318
Allocation of offering costs to ordinary shares subject to redemption		3,781,346
Reclassification of ordinary shares subject to redemption		58,645,200
Remeasurement adjustment on ordinary shares subject to possible redemption	3,599,388	7,743,092
Issuance of representative shares at fair value		1,741,500
Forfeiture of ordinary shares		$ 23

ORGANIZATION AND BUSINESS OPERA

ORGANIZATION AND BUSINESS OPERATIONS	9 Months Ended
ORGANIZATION AND BUSINESS OPERATIONS	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND BUSINESS OPERATIONS	NOTE 1 — ORGANIZATION AND BUSINESS OPERATIONS Organizational and General TMT Acquisition Corp (the “Company”) was incorporated in the Cayman Islands on July 6, 2021 The Company is not limited to a particular industry or sector for purposes of consummating a business combination. The Company is an early stage and emerging growth company and, as such, the Company is subject to all of the risks associated with early stage and emerging growth companies. As of September 30, 2024, the Company had not commenced any operations. All activity from July 6, 2021 (inception) through September 30, 2024 relates to the Company’s formation, the Initial Public Offering (“IPO”) and post-offering activities in search for a target to consummate a business combination, which is described below. The Company will not generate any operating revenues until after the completion of an initial business combination, at the earliest. The Company generated non-operating income in the form of interest income from the proceeds derived from the IPO. The Company has selected December 31 as its fiscal year end. The Company’s ability to commence operations is dependent upon financial resources obtained through an IPO of 6,000,000 10.00 370,000 10.00 The Company granted the underwriters a 45-day option from the date of IPO to purchase up to 900,000 225,000 The underwriters were entitled to a cash underwriting discount of $ 0.20 1,200,000 The Company will have until 12 months from the closing of the IPO to consummate a Business Combination (or up to 21 months from the closing of the IPO if we extend the period of time to consummate a business combination by the full amount of time) (the “Combination Period”). However, if the Company has not completed a Business Combination within the Combination Period, the Company will (i) cease all operations except for the purpose of winding up, (ii) as promptly as reasonably possible but not more than ten business days thereafter, redeem 100% of the Public Shares, at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account, including interest earned and not previously released to us to pay our taxes, if any (less up to $61,200 of interest to pay dissolution expenses), divided by the number of then issued and outstanding Public Shares, which redemption will completely extinguish the rights of the Public Shareholders as shareholders (including the right to receive further liquidating distributions, if any), and (iii) as promptly as reasonably possible following such redemption, subject to the approval of the Company’s remaining Public Shareholders and its Board of Directors, liquidate and dissolve, subject in each case to the Company’s obligations under Cayman Islands law to provide for claims of creditors and the requirements of other applicable law. The Trust Account Following the closing of the IPO, an aggregate of $ 61,200,000 Liquidity and Capital Resources The registration statement for the Company’s IPO was declared effective on March 27, 2023. On March 30, 2023, the Company consummated the IPO of 6,000,000 10.00 60,000,000 Simultaneously with the closing of the IPO, the Company consummated the private placement of 370,000 10.00 3,700,000 Transaction costs amounted to $ 3,868,701 1,200,000 2,668,701 As of September 30, 2024, and December 31, 2023, the Company had $ 89,180 46,778 2,650,197 302,711 Proposed Business Combination On December 1, 2023, the Company entered into an Agreement and Plan of Merger (the “Merger Agreement”), by and among the Company, TMT Merger Sub, Inc., a Cayman Islands exempted company and a wholly owned subsidiary of the Company, and eLong Power Holding Limited, a Cayman Islands exempted company (“Elong”). Pursuant to the Merger Agreement, the corporate existence of TMT Merger Sub will cease. Upon consummation of the Merger (the “Closing”), among other things, the Company will acquire all outstanding equity interests in Elong in exchange for ordinary shares of the Company with a value of $ 450,000,000 10.00 0.00001 0.00001 45,000,000 On February 29, 2024, the Company entered into an Amended and Restated Agreement and Plan of Merger (the “A&R Merger Agreement”), by and among the Company, Elong and ELong Power Inc., a Cayman Islands exempted company and a wholly owned subsidiary of Elong (“Merger Sub”). The A&R Merger Agreement amends and restates the Merger Agreement. The A&R Merger Agreement was entered into to modify the structure of the Merger as described below, while the overall economic terms of the business combination contained in the Merger Agreement remain unchanged. Prior to the effective time (the “Effective Time”) of the Merger, Elong will effect a share cancellation of Elong Class A Ordinary Shares and Elong Class B Ordinary Shares (together, “Elong Ordinary Shares”), such that, immediately thereafter, Elong will have forty-five million ( 45,000,000 39,417,078 5,582,922 450,000,000 Extension On March 28, 2024, according to the Company’s Second Amended and Restated Memorandum and Articles of Association, the Company extended the timeline to complete a business combination for an additional three months from March 30, 2024 to June 30, 2024, by depositing $ 600,000 On June 30, 2024, according to the Company’s Second Amended and Restated Memorandum and Articles of Association, the Company extended the timeline to complete a business combination for an additional three months from June 30, 2024 to September 30, 2024, by depositing $ 600,000 Extension Amendment On September 27, 2024, the Company held an extraordinary general meeting of shareholders (the “Extension EGM”), at which the Company’s shareholders approved the following proposals: the Sponsor or its designee would deposit into the trust account as a loan $ 140,000 each month during the additional one (1) month extensions from September 30, 2024 to December 30, 2024. 1,710,385 11.19 19,145,147 19,145,147 48 On September 30, 2024, the Company issued a convertible note to Ms. Xiaozhen Li with a principal amount of $ 140,000 140,000 extend the timeline of business combination from September 30, 2024 to October 30, 2024. On October 23, 2024, the Company issued a convertible note to Ms. Xiaozhen Li with a principal amount of $ 140,000 140,000 extend the timeline of business combination from October 30, 2024 to November 30, 2024.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Sep. 30, 2024
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X of the SEC. Certain information or footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted, pursuant to the rules and regulations of the SEC for interim financial reporting. Accordingly, they do not include all the information and footnotes necessary for a complete presentation of financial position, results of operations, or cash flows. In the opinion of management, the unaudited financial statements reflect all adjustments, which include only normal recurring adjustments necessary for the fair statement of the balances and results for the periods presented. The interim results for the period ended September 30, 2024 are not necessarily indicative of the results that may be expected through December 31, 2024. All intercompany accounts and transactions are eliminated upon consolidation. The information included in this Form 10-Q should be read in conjunction with information included in the Company’s annual report on Form 10-K for the year ended December 31, 2023, filed with the Securities and Exchange Commission on April 12, 2024. Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act of 1933, as amended (the “Securities Act”), as modified by the Jumpstart Our Business Startups Act of 2012, as amended (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statement with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. Use of Estimates The preparation of financial statements in conformity with US GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates. Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company had a cash balance of $ 89,180 46,778 no Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash accounts in a financial institution, which, at times, may exceed the Federal Depository Insurance Coverage of $ 250,000 Offering Costs associated with the Initial Public Offering The Company complies with the requirements of ASC 340-10-S99-1. Deferred offering costs consist of legal, accounting, and other costs (including underwriting discounts and commissions) incurred through the balance sheet date that are directly related to the IPO and that will be charged to shareholders’ equity upon the completion of the IPO. Should the IPO prove to be unsuccessful, these deferred costs, as well as additional expenses to be incurred, will be charged to operations. The Company complies with the requirements of ASC 340-10-S99-1 and SEC Staff Accounting Bulletin Topic 5A - “Expenses of Offering” to allocate offering costs between public shares and public rights based on the estimated fair values of public shares and public rights at the date of issuance. Offering costs were $ 3,868,701 3,868,701 3,781,346 Investments Held in Trust Account The Company’s portfolio of investments held in the Trust Account is comprised of investments in money market funds that invest in U.S. government securities and generally have a readily determinable fair value, or a combination thereof. Gains and losses resulting from the change in fair value of these securities is included in income earned on investment held in Trust Account in the accompanying unaudited condensed statements of operations. The estimated fair values of investments held in the Trust Account are determined using available market information. Convertible Notes The Company had issued multiple convertible notes to its sponsor – Ms. Xiaozhen Li and Elong, in order to finance its transaction costs in relation to its initial business combination and the extension of the business combination period. Below is a summary of all the convertible notes issued as of September 30, 2024: SCHEDULE OF CONVERTIBLE DEBT No. Date Holder Amount Outstanding 1 2/27/2024 Elong $ 200,000 $ 200,000 2 3/19/2024 Ms. Li $ 300,000 $ 300,000 3 4/1/2024 Elong $ 300,000 $ - 4 5/9/2024 Elong $ 300,000 $ 300,000 5 7/1/2024 Elong $ 200,000 $ 200,000 6 8/2/2024 Ms. Li $ 500,000 $ 500,000 7 8/15/2024 Elong $ 75,000 $ 75,000 8 9/27/2024 Ms. Li $ 250,000 $ 250,000 9 9/30/2024 Ms. Li $ 140,000 $ 140,000 Total Outstanding as of September 30, 2024 $ 1,965,000 All convertible notes bear no interest and are repayable in full upon consummation of the Business Combination. The holder of the notes may, at their election, convert the note, in whole or in part, into the Company’s units, provided that written notice of such intention is given to the Company at least two (2) business days prior to the consummation of the Business Combination. The number of units to be received by the note payee in connection with such conversion shall be an amount determined by dividing (x) the sum of the outstanding principal amount payable to such payee by (y) $ 10.00 As of September 30, 2024 and December 31, 2023, $ 1,965,000 0 1,190,000 0 775,000 0 On October 23, 2024, the Company issued an unsecured promissory note with no interest, with the principal amount of $ 140,000 The accounting treatment of convertible notes issued is determined pursuant to the guidance provided by ASC 470, Debt and Accounting Standards Update (“ASU”) ASU 2020-06, Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity’s Own Equity (Subtopic 815-40) (“ASU 2020-06)”. The bifurcation of conversion feature from the debt host is not required. Net Income/(Loss) Per Share The Company complies with the accounting and disclosure requirements of FASB ASC 260, Earnings Per Share. In order to determine the net income (loss) attributable to both the redeemable shares and non-redeemable shares, the Company first considered the undistributed income (loss) allocable to both the redeemable shares and non-redeemable shares and the undistributed income (loss) is calculated using the total net loss less any dividends paid. The Company then allocated the undistributed income (loss) ratably based on the weighted average number of shares outstanding between the redeemable and non-redeemable shares. Any remeasurement of the accretion to redemption value of the ordinary shares subject to possible redemption was considered to be dividends paid to the public shareholders. As a result, diluted income/(loss) per share is the same as basic income/(loss) per share for the period presented. The net income (loss) per share presented in the unaudited consolidated statements of operations is based on the following: SCHEDULE OF NET INCOME (LOSS) PER SHARE For the three months ended September 30, 2024 For the three months ended September 30, 2023 For the nine months ended September 30, 2024 For the nine months ended September 30, 2023 Net income $ 493,852 $ 685,420 $ 1,251,902 $ 1,056,943 Income earned on Trust Account (863,959 ) (804,420 ) (2,259,388 ) (1,406,946 ) Accretion of carrying value to redemption value (extension deposit) (740,000 ) - (1,340,000 ) (6,336,146 ) Net loss including accretion of equity into redemption value $ (1,110,107 ) $ (119,000 ) $ (2,347,486 ) $ (6,686,149 ) SCHEDULE OF INCOME (LOSS) BASIC AND DILUTED PER SHARE Redeemable Non-Redeemable Redeemable Non-Redeemable Redeemable Non-Redeemable Redeemable Non-Redeemable For the three months ended September 30, 2024 For the nine months ended September 30, 2024 For the three months ended September 30, 2023 For the nine months ended September 30, 2023 Redeemable Non-Redeemable Redeemable Non-Redeemable Redeemable Non-Redeemable Redeemable Non-Redeemable Particular Shares Shares Shares Shares Shares Shares Shares Shares Basic and diluted net income/(loss) per share: Numerators: Allocation of net loss including accretion of temporary equity (818,261 ) (291,846 ) (1,730,334 ) (617,152 ) (87,715 ) (31,285 ) (4,531,184 ) (2,154,966 ) Income earned on trust account 863,959 — 2,259,388 — 804,420 — 1,406,946 — Accretion of temporary equity to redemption value (extension deposit) 740,000 — 1,340,000 — — — 6,336,146 — Allocation of net income/(loss) 785,698 (291,846 ) 1,869,054 (617,152 ) 716,705 (31,285 ) 3,211,908 (2,154,966 ) Denominators: Weighted-average shares outstanding 6,000,000 2,140,000 6,000,000 2,140,000 6,000,000 2,140,000 4,065,934 1,933,700 Basic and diluted net income/(loss) per share 0.13 (0.14 ) 0.31 (0.29 ) 0.12 (0.01 ) 0.79 (1.11 ) Ordinary Shares Subject to Possible Redemption The Company accounts for its ordinary shares subject to possible redemption in accordance with the guidance in ASC Topic 480 “Distinguishing Liabilities from Equity”. Ordinary shares subject to mandatory redemption (if any) are classified as a liability instrument and are measured at fair value. Conditionally redeemable ordinary share (including ordinary share that feature redemption rights that is either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times, ordinary shares are classified as shareholders’ equity. The Company’s ordinary share features certain redemption rights that are considered to be outside of the Company’s control and subject to the occurrence of uncertain future events. Accordingly, as of September 30, 2024, ordinary shares subject to possible redemption are presented at redemption value of $ 11.18 At September 30, 2024 and December 31, 2023, the ordinary shares reflected in the unaudited condensed consolidated balance sheets are reconciled in the following table: SCHEDULE OF SUBJECT TO POSSIBLE REDEMPTION Gross proceeds $ 60,000,000 Less: Proceeds allocated to Public Rights (1,354,800 ) Allocation of offering costs related to redeemable shares (3,781,346 ) Accretion of carrying value to redemption value 6,336,146 Subsequent measurement of ordinary shares subject to possible redemption (income earned on trust account) 2,260,478 Ordinary shares subject to possible redemption - December 31, 2023 $ 63,460,478 Subsequent measurement of ordinary shares subject to possible redemption (income earned on trust account) 2,259,388 Subsequent measurement of ordinary shares subject to possible redemption (extension deposit) 1,340,000 Ordinary shares subject to possible redemption - September 30, 2024 $ 67,059,866 Less: Withdrawn in connection with redemption (extension) (1) (19,145,147 ) Withdrawn in connection with redemption (Business Combination) (2) (48,006,288 ) Add: Subsequent measurement of ordinary shares subject to possible redemption (income earned on trust account) (3) 567,552 Ordinary shares subject to possible redemption - November 19, 2024 $ 475,983 (1) See Note 1 and Note 9 for details (2) See Note 9 for details (3) Represent the estimated subsequent trust income from September 30, 2024 to November 19, 2024 Income Taxes The Company follows the asset and liability method of accounting for income taxes under ASC 740, “ Income Taxes ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of September 30, 2024. The Company is currently not aware of any issues under review that could result in significant payments, accruals, or material deviation from its position. There is currently no taxation imposed on income by the Government of the Cayman Islands. In accordance with Cayman income tax regulations, income taxes are not levied on the Company. Consequently, income taxes are not reflected in the Company’s unaudited condensed consolidated financial statements. The Company may be subject to potential examination by foreign taxing authorities in the area of income taxes. These potential examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with foreign tax laws. Any interest payable in respect to US debt obligations held by the Trust Account is intended to qualify for the portfolio interest exemption or otherwise be exempt from U.S. withholding taxes. Furthermore, shareholders of the Company may be subject to tax in their respective jurisdictions based on applicable laws, for instances, U.S. persons may be subject to tax on the amounts deemed received depending on whether the Company is a passive foreign investment company and whether U.S. persons have made any applicable tax elections permitted under applicable law. Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC 820, “ Fair Value Measurement Recent Accounting Standards In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-06, Debt — Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging — Contracts in Entity’s Own Equity (Subtopic 815-40) (“ASU 2020-06”) to simplify accounting for certain financial instruments. ASU 2020-06 eliminates the current models that require separation of beneficial conversion and cash conversion features from convertible instruments and simplifies the derivative scope exception guidance pertaining to equity classification of contracts in an entity’s own equity. The new standard also introduces additional disclosures for convertible debt and freestanding instruments that are indexed to and settled in an entity’s own equity. ASU 2020-06 amends the diluted earnings per share guidance, including the requirement to use the if-converted method for all convertible instruments. ASU 2020-06 is effective for the fiscal years beginning after December 15, 2023, and interim periods within those fiscal year for smaller reporting companies. The Company adopted this new guidance on January 1, 2024. The Company has issued convertible notes in 2024, and it did not have any convertible notes before January 1, 2024. There was no impact on the Company’s consolidated financial statements after this adoption. On November 4, 2024, FASB issued ASU 2024-03, Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosure (Subtopic 220-40): Disaggregation of Income Statement Expenses, which requires public business entities (“PBEs”) to disclose, in interim and annual reporting periods, additional information about certain expenses in the notes to financial statements. ASU 2024-03 will begin effective for annual reporting periods beginning after December 15, 2026 and interim reporting periods beginning after December 15, 2027. Early adoption is permitted as well. The Company assessed the impact of ASU 2024-03 and does not believe that such amendments would have an impact on the Company’s unaudited condensed consolidated financial statements or future financials. Management does not believe that any recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s unaudited condensed consolidated financial statements.

INITIAL PUBLIC OFFERING

INITIAL PUBLIC OFFERING	9 Months Ended
INITIAL PUBLIC OFFERING	Sep. 30, 2024
Initial Public Offering
INITIAL PUBLIC OFFERING	NOTE 3 — INITIAL PUBLIC OFFERING On March 30, 2023, the Company sold 6,000,000 10.00 60,000,000

PRIVATE PLACEMENTS

PRIVATE PLACEMENTS	9 Months Ended
PRIVATE PLACEMENTS	Sep. 30, 2024
Private Placements
PRIVATE PLACEMENTS	NOTE 4 — PRIVATE PLACEMENTS The Sponsor has purchased an aggregate of 370,000 10.00 3,700,000

RELATED PARTIES

RELATED PARTIES	9 Months Ended
RELATED PARTIES	Sep. 30, 2024
Related Party Transactions [Abstract]
RELATED PARTIES	NOTE 5 — RELATED PARTIES Related Party Promissory Notes and Convertible Notes The Company had issued multiple convertible notes to its sponsor – Ms. Xiaozhen Li, in order to finance its transaction costs in relation to its initial business combination and the extension of business combination period. Below is a summary of all the convertible notes issued to the related party as of September 30, 2024: SCHEDULE OF CONVERTIBLE NOTES ISSUED RELATED PARTY No. Date Holder Amount Outstanding 2 3/19/2024 Ms. Li $ 300,000 $ 300,000 6 8/2/2024 Ms. Li $ 500,000 $ 500,000 8 9/27/2024 Ms. Li $ 250,000 $ 250,000 9 9/30/2024 Ms. Li $ 140,000 $ 140,000 Total outstanding as of September 30, 2024 $ 1,190,000 All convertible notes bear no interest and are repayable in full upon consummation of the Business Combination. The holder of the notes may, at their election, convert the note, in whole or in part, into the Company’s units, provided that written notice of such intention is given to the Company at least two (2) business days prior to the consummation of the Business Combination. The number of units to be received by the note payee in connection with such conversion shall be an amount determined by dividing (x) the sum of the outstanding principal amount payable to such payee by (y) $ 10.00 As of September 30, 2024 and December 31, 2023, $ 1,190,000 0 On October 23, 2024, the Company issued a convertible note to Ms. Xiaozhen Li for the principal amount of $ 140,000 Due from/to Related Party As of September 30, 2024 and December 31, 2023, there was no Further, the Sponsor or its affiliates paid certain service fees on behalf of the Company in connection with its regulatory reporting and business combination matters for the three and nine months ended September 30, 2024. These amounts were due to demand and non-interest bearing. As of September 30, 2024 and December 31, 2023, the amount due to related party was $ 86,225 10,000 70,000 10,000 16,225 0 Advisory Services Agreement The Company engaged Ascendant Global Advisors (“Ascendant”) as an advisor in connection with the IPO and business combination, to assist in hiring consultants and other services providers in connection with the IPO and the business combination, assist in the preparation of financial statements and other relevant services to commence trading including filing the necessary documents as part of the transaction. Further, Ascendant will assist in preparing the Company for investor presentations, conferences for due diligence, deal structuring and term negotiations. The cash fee of $ 50,000 0 0 Administration fee Commencing on the effective date of the registration statement, an affiliate of the Sponsor shall be allowed to charge the Company an allocable share of its overhead, up to $ 10,000 30,000 90,000 30,000 70,000

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
COMMITMENTS AND CONTINGENCIES	Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	Note 6 - Commitments and Contingencies COMMITMENTS AND CONTINGENCIES Registration Rights The holders of the Founder Shares, Private Placement Units, and Units that may be issued upon conversion of Working Capital Loans (and any ordinary shares issuable upon the exercise of the Private Placement Right and upon conversion of the Founder Shares) will be entitled to registration rights pursuant to a registration rights agreement to be signed prior to or on the effective date of IPO requiring the Company to register such securities for resale (in the case of the Founder Shares, only after conversion to ordinary shares). The holders of these securities will be entitled to make up to three demands, excluding short form registration demands, that the Company register such securities. In addition, the holders have certain “piggy-back” registration rights with respect to registration statements filed subsequent to completion of a business combination and rights to require the Company to register for resale such securities pursuant to Rule 415 under the Securities Act. However, the registration rights agreement provides that the Company will not be required to effect or permit any registration or cause any registration statement to become effective until the securities covered thereby are released from their lock-up restrictions. The Company will bear the expenses incurred in connection with the filing of any such registration statements. The A&R Merger Agreement contemplates that, at or prior to the Closing, the Sponsor and certain Elong shareholders have, or will prior to Closing, enter into a registration rights agreement with Elong (the “New Registration Rights Agreement”), in a form agreed to by the parties to such agreement, provided that such agreement will have customary terms and conditions including at least three (3) sets of demand registration rights and piggyback rights. In addition, prior to the Closing, in connection with the entry into the New Registration Rights Agreements, the Company shall cause to be terminated all existing registration rights agreements entered into between the Company and any other party, including the Sponsor. No parties to any such terminated registration rights agreements shall have any further rights or obligations thereunder. Finder’s Agreement In April 2023, the Company entered into a consultant agreement with a service provider to help introduce and identify potential targets and negotiate terms of potential business combination. In connection with this agreement, the Company will be required to pay a finder’s fee for such services, in an aggregate of 900,000 Engagement for Legal Services The Company has a contingent fee arrangement with their legal counsel pursuant to which a flat fee of $ 600,000 600,000 25 600,000

SHAREHOLDERS_ EQUITY

SHAREHOLDERS’ EQUITY	9 Months Ended
SHAREHOLDERS’ EQUITY	Sep. 30, 2024
Equity [Abstract]
SHAREHOLDERS’ EQUITY	Note 7 - Shareholders’ Equity SHAREHOLDERS’ EQUITY Preferred shares 1,000,000 0.0001 no Ordinary Shares 150,000,000 0.0001 10,000,000 0.0001 one vote for each share As of September 30, 2024 and December 31, 2023, there were 2,140,000 225,000 270,000 370,000 Representative Shares — Simultaneously with the closing of the IPO, the Company issued to Maxim Partners LLC, pursuant to the underwriting agreement, 270,000 Representative Shares (the “Representative Shares”). The underwriter has agreed not to transfer, assign or sell any such Representative Shares without prior consent of the Company until the completion of the initial business combination. 1,741,500 Rights

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
FAIR VALUE MEASUREMENTS	Sep. 30, 2024
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	NOTE 8 – FAIR VALUE MEASUREMENTS The fair value of the Company’s financial assets and liabilities reflects management’s estimate of amounts that the Company would have received in connection with the sale of the assets or paid in connection with the transfer of the liabilities in an orderly transaction between market participants at the measurement date. In connection with measuring the fair value of its assets and liabilities, the Company seeks to maximize the use of observable inputs (market data obtained from independent sources) and to minimize the use of unobservable inputs (internal assumptions about how market participants would price assets and liabilities). The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities: Level 1: Quoted prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis. Level 2: Observable inputs other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active. Level 3: Unobservable inputs based on our assessment of the assumptions that market participants would use in pricing the asset or liability. The Company’s portfolio of investments held in the Trust Account is comprised of investments in money market funds that invest in U.S. government securities. The following table presents information about the Company’s assets that are measured at fair value on a recurring basis as of September 30, 2024 and December 31, 2023 and indicate the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value. SCHEDULE OF FAIR VALUE OF ASSTES ON RECURRING BASIS Quoted Significant Significant Prices in Other Other As of Active Observable Unobservable September 30, Markets Inputs Inputs 2024 (Level 1) (Level 2) (Level 3) Assets: Investments held in Trust Account $ 67,059,866 $ 67,059,866 $ — $ — Quoted Significant Significant Prices in Other Other As of Active Observable Unobservable December 31, Markets Inputs Inputs 2023 (Level 1) (Level 2) (Level 3) Assets: Investments held in Trust Account $ 63,460,478 $ 63,460,478 $ — $ — The following table presents information about the Company’s representative shares that are measured at fair value on a non-recurring basis as of March 30, 2023, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value: SCHEDULE OF FAIR VALUE ON NON-RECURRING BASIS March 30, 2023 Level Representative shares $ 1,741,500 3 The fair value of the Representative Shares was estimated at March 30, 2023 to be $ 6.45 SCHEDULE OF FAIR VALUE Risk-free interest rate 4.67 % Expected term (years) 0.93 Dividend yield 0.00 Volatility 7.46 % Stock price $ 9.77 Probability of completion of business combination 70 %

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
SUBSEQUENT EVENTS	Sep. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	Note 9 - Subsequent Events SUBSEQUENT EVENTS The Company evaluated subsequent events and transaction that occurred after the balance sheet date up to the date these unaudited consolidated financial statements were issued. Based on review, management identified the following subsequent event that is required disclosure in the financial statements: (1) On October 1, 2024, a total of $ 19,145,147 (2) On October 2, 2024, the Company filed a definitive Proxy Statement seeking to obtain shareholder approval, among all proposals, in connection with its previously announced Business Combination with Elong. (3) On October 23, 2024, Ms. Xiaozhen Li, a limited partner of the Sponsor, deposited $ 140,000 140,000 10.00 (4) On October 29, 2024, the Company held an extraordinary general meeting of shareholders (the “Business Combination EGM”), at which the Company’s shareholders approved, among all proposals, in connection with its previously announced business combination (the “Business Combination”) with Elong. Holders of 4,247,501 11.30 48,000,000 475,000

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Sep. 30, 2024
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X of the SEC. Certain information or footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted, pursuant to the rules and regulations of the SEC for interim financial reporting. Accordingly, they do not include all the information and footnotes necessary for a complete presentation of financial position, results of operations, or cash flows. In the opinion of management, the unaudited financial statements reflect all adjustments, which include only normal recurring adjustments necessary for the fair statement of the balances and results for the periods presented. The interim results for the period ended September 30, 2024 are not necessarily indicative of the results that may be expected through December 31, 2024. All intercompany accounts and transactions are eliminated upon consolidation. The information included in this Form 10-Q should be read in conjunction with information included in the Company’s annual report on Form 10-K for the year ended December 31, 2023, filed with the Securities and Exchange Commission on April 12, 2024.
Emerging Growth Company	Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act of 1933, as amended (the “Securities Act”), as modified by the Jumpstart Our Business Startups Act of 2012, as amended (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statement with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with US GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company had a cash balance of $ 89,180 46,778 no
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash accounts in a financial institution, which, at times, may exceed the Federal Depository Insurance Coverage of $ 250,000
Offering Costs associated with the Initial Public Offering	Offering Costs associated with the Initial Public Offering The Company complies with the requirements of ASC 340-10-S99-1. Deferred offering costs consist of legal, accounting, and other costs (including underwriting discounts and commissions) incurred through the balance sheet date that are directly related to the IPO and that will be charged to shareholders’ equity upon the completion of the IPO. Should the IPO prove to be unsuccessful, these deferred costs, as well as additional expenses to be incurred, will be charged to operations. The Company complies with the requirements of ASC 340-10-S99-1 and SEC Staff Accounting Bulletin Topic 5A - “Expenses of Offering” to allocate offering costs between public shares and public rights based on the estimated fair values of public shares and public rights at the date of issuance. Offering costs were $ 3,868,701 3,868,701 3,781,346
Investments Held in Trust Account	Investments Held in Trust Account The Company’s portfolio of investments held in the Trust Account is comprised of investments in money market funds that invest in U.S. government securities and generally have a readily determinable fair value, or a combination thereof. Gains and losses resulting from the change in fair value of these securities is included in income earned on investment held in Trust Account in the accompanying unaudited condensed statements of operations. The estimated fair values of investments held in the Trust Account are determined using available market information.
Convertible Notes	Convertible Notes The Company had issued multiple convertible notes to its sponsor – Ms. Xiaozhen Li and Elong, in order to finance its transaction costs in relation to its initial business combination and the extension of the business combination period. Below is a summary of all the convertible notes issued as of September 30, 2024: SCHEDULE OF CONVERTIBLE DEBT No. Date Holder Amount Outstanding 1 2/27/2024 Elong $ 200,000 $ 200,000 2 3/19/2024 Ms. Li $ 300,000 $ 300,000 3 4/1/2024 Elong $ 300,000 $ - 4 5/9/2024 Elong $ 300,000 $ 300,000 5 7/1/2024 Elong $ 200,000 $ 200,000 6 8/2/2024 Ms. Li $ 500,000 $ 500,000 7 8/15/2024 Elong $ 75,000 $ 75,000 8 9/27/2024 Ms. Li $ 250,000 $ 250,000 9 9/30/2024 Ms. Li $ 140,000 $ 140,000 Total Outstanding as of September 30, 2024 $ 1,965,000 All convertible notes bear no interest and are repayable in full upon consummation of the Business Combination. The holder of the notes may, at their election, convert the note, in whole or in part, into the Company’s units, provided that written notice of such intention is given to the Company at least two (2) business days prior to the consummation of the Business Combination. The number of units to be received by the note payee in connection with such conversion shall be an amount determined by dividing (x) the sum of the outstanding principal amount payable to such payee by (y) $ 10.00 As of September 30, 2024 and December 31, 2023, $ 1,965,000 0 1,190,000 0 775,000 0 On October 23, 2024, the Company issued an unsecured promissory note with no interest, with the principal amount of $ 140,000 The accounting treatment of convertible notes issued is determined pursuant to the guidance provided by ASC 470, Debt and Accounting Standards Update (“ASU”) ASU 2020-06, Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity’s Own Equity (Subtopic 815-40) (“ASU 2020-06)”. The bifurcation of conversion feature from the debt host is not required.
Net Income/(Loss) Per Share	Net Income/(Loss) Per Share The Company complies with the accounting and disclosure requirements of FASB ASC 260, Earnings Per Share. In order to determine the net income (loss) attributable to both the redeemable shares and non-redeemable shares, the Company first considered the undistributed income (loss) allocable to both the redeemable shares and non-redeemable shares and the undistributed income (loss) is calculated using the total net loss less any dividends paid. The Company then allocated the undistributed income (loss) ratably based on the weighted average number of shares outstanding between the redeemable and non-redeemable shares. Any remeasurement of the accretion to redemption value of the ordinary shares subject to possible redemption was considered to be dividends paid to the public shareholders. As a result, diluted income/(loss) per share is the same as basic income/(loss) per share for the period presented. The net income (loss) per share presented in the unaudited consolidated statements of operations is based on the following: SCHEDULE OF NET INCOME (LOSS) PER SHARE For the three months ended September 30, 2024 For the three months ended September 30, 2023 For the nine months ended September 30, 2024 For the nine months ended September 30, 2023 Net income $ 493,852 $ 685,420 $ 1,251,902 $ 1,056,943 Income earned on Trust Account (863,959 ) (804,420 ) (2,259,388 ) (1,406,946 ) Accretion of carrying value to redemption value (extension deposit) (740,000 ) - (1,340,000 ) (6,336,146 ) Net loss including accretion of equity into redemption value $ (1,110,107 ) $ (119,000 ) $ (2,347,486 ) $ (6,686,149 ) SCHEDULE OF INCOME (LOSS) BASIC AND DILUTED PER SHARE Redeemable Non-Redeemable Redeemable Non-Redeemable Redeemable Non-Redeemable Redeemable Non-Redeemable For the three months ended September 30, 2024 For the nine months ended September 30, 2024 For the three months ended September 30, 2023 For the nine months ended September 30, 2023 Redeemable Non-Redeemable Redeemable Non-Redeemable Redeemable Non-Redeemable Redeemable Non-Redeemable Particular Shares Shares Shares Shares Shares Shares Shares Shares Basic and diluted net income/(loss) per share: Numerators: Allocation of net loss including accretion of temporary equity (818,261 ) (291,846 ) (1,730,334 ) (617,152 ) (87,715 ) (31,285 ) (4,531,184 ) (2,154,966 ) Income earned on trust account 863,959 — 2,259,388 — 804,420 — 1,406,946 — Accretion of temporary equity to redemption value (extension deposit) 740,000 — 1,340,000 — — — 6,336,146 — Allocation of net income/(loss) 785,698 (291,846 ) 1,869,054 (617,152 ) 716,705 (31,285 ) 3,211,908 (2,154,966 ) Denominators: Weighted-average shares outstanding 6,000,000 2,140,000 6,000,000 2,140,000 6,000,000 2,140,000 4,065,934 1,933,700 Basic and diluted net income/(loss) per share 0.13 (0.14 ) 0.31 (0.29 ) 0.12 (0.01 ) 0.79 (1.11 )
Ordinary Shares Subject to Possible Redemption	Ordinary Shares Subject to Possible Redemption The Company accounts for its ordinary shares subject to possible redemption in accordance with the guidance in ASC Topic 480 “Distinguishing Liabilities from Equity”. Ordinary shares subject to mandatory redemption (if any) are classified as a liability instrument and are measured at fair value. Conditionally redeemable ordinary share (including ordinary share that feature redemption rights that is either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times, ordinary shares are classified as shareholders’ equity. The Company’s ordinary share features certain redemption rights that are considered to be outside of the Company’s control and subject to the occurrence of uncertain future events. Accordingly, as of September 30, 2024, ordinary shares subject to possible redemption are presented at redemption value of $ 11.18 At September 30, 2024 and December 31, 2023, the ordinary shares reflected in the unaudited condensed consolidated balance sheets are reconciled in the following table: SCHEDULE OF SUBJECT TO POSSIBLE REDEMPTION Gross proceeds $ 60,000,000 Less: Proceeds allocated to Public Rights (1,354,800 ) Allocation of offering costs related to redeemable shares (3,781,346 ) Accretion of carrying value to redemption value 6,336,146 Subsequent measurement of ordinary shares subject to possible redemption (income earned on trust account) 2,260,478 Ordinary shares subject to possible redemption - December 31, 2023 $ 63,460,478 Subsequent measurement of ordinary shares subject to possible redemption (income earned on trust account) 2,259,388 Subsequent measurement of ordinary shares subject to possible redemption (extension deposit) 1,340,000 Ordinary shares subject to possible redemption - September 30, 2024 $ 67,059,866 Less: Withdrawn in connection with redemption (extension) (1) (19,145,147 ) Withdrawn in connection with redemption (Business Combination) (2) (48,006,288 ) Add: Subsequent measurement of ordinary shares subject to possible redemption (income earned on trust account) (3) 567,552 Ordinary shares subject to possible redemption - November 19, 2024 $ 475,983 (1) See Note 1 and Note 9 for details (2) See Note 9 for details (3) Represent the estimated subsequent trust income from September 30, 2024 to November 19, 2024
Income Taxes	Income Taxes The Company follows the asset and liability method of accounting for income taxes under ASC 740, “ Income Taxes ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of September 30, 2024. The Company is currently not aware of any issues under review that could result in significant payments, accruals, or material deviation from its position. There is currently no taxation imposed on income by the Government of the Cayman Islands. In accordance with Cayman income tax regulations, income taxes are not levied on the Company. Consequently, income taxes are not reflected in the Company’s unaudited condensed consolidated financial statements. The Company may be subject to potential examination by foreign taxing authorities in the area of income taxes. These potential examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with foreign tax laws. Any interest payable in respect to US debt obligations held by the Trust Account is intended to qualify for the portfolio interest exemption or otherwise be exempt from U.S. withholding taxes. Furthermore, shareholders of the Company may be subject to tax in their respective jurisdictions based on applicable laws, for instances, U.S. persons may be subject to tax on the amounts deemed received depending on whether the Company is a passive foreign investment company and whether U.S. persons have made any applicable tax elections permitted under applicable law.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC 820, “ Fair Value Measurement
Recent Accounting Standards	Recent Accounting Standards In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-06, Debt — Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging — Contracts in Entity’s Own Equity (Subtopic 815-40) (“ASU 2020-06”) to simplify accounting for certain financial instruments. ASU 2020-06 eliminates the current models that require separation of beneficial conversion and cash conversion features from convertible instruments and simplifies the derivative scope exception guidance pertaining to equity classification of contracts in an entity’s own equity. The new standard also introduces additional disclosures for convertible debt and freestanding instruments that are indexed to and settled in an entity’s own equity. ASU 2020-06 amends the diluted earnings per share guidance, including the requirement to use the if-converted method for all convertible instruments. ASU 2020-06 is effective for the fiscal years beginning after December 15, 2023, and interim periods within those fiscal year for smaller reporting companies. The Company adopted this new guidance on January 1, 2024. The Company has issued convertible notes in 2024, and it did not have any convertible notes before January 1, 2024. There was no impact on the Company’s consolidated financial statements after this adoption. On November 4, 2024, FASB issued ASU 2024-03, Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosure (Subtopic 220-40): Disaggregation of Income Statement Expenses, which requires public business entities (“PBEs”) to disclose, in interim and annual reporting periods, additional information about certain expenses in the notes to financial statements. ASU 2024-03 will begin effective for annual reporting periods beginning after December 15, 2026 and interim reporting periods beginning after December 15, 2027. Early adoption is permitted as well. The Company assessed the impact of ASU 2024-03 and does not believe that such amendments would have an impact on the Company’s unaudited condensed consolidated financial statements or future financials. Management does not believe that any recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s unaudited condensed consolidated financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	Sep. 30, 2024
Accounting Policies [Abstract]
SCHEDULE OF CONVERTIBLE DEBT	The Company had issued multiple convertible notes to its sponsor – Ms. Xiaozhen Li and Elong, in order to finance its transaction costs in relation to its initial business combination and the extension of the business combination period. Below is a summary of all the convertible notes issued as of September 30, 2024: SCHEDULE OF CONVERTIBLE DEBT No. Date Holder Amount Outstanding 1 2/27/2024 Elong $ 200,000 $ 200,000 2 3/19/2024 Ms. Li $ 300,000 $ 300,000 3 4/1/2024 Elong $ 300,000 $ - 4 5/9/2024 Elong $ 300,000 $ 300,000 5 7/1/2024 Elong $ 200,000 $ 200,000 6 8/2/2024 Ms. Li $ 500,000 $ 500,000 7 8/15/2024 Elong $ 75,000 $ 75,000 8 9/27/2024 Ms. Li $ 250,000 $ 250,000 9 9/30/2024 Ms. Li $ 140,000 $ 140,000 Total Outstanding as of September 30, 2024 $ 1,965,000
SCHEDULE OF NET INCOME (LOSS) PER SHARE	The net income (loss) per share presented in the unaudited consolidated statements of operations is based on the following: SCHEDULE OF NET INCOME (LOSS) PER SHARE For the three months ended September 30, 2024 For the three months ended September 30, 2023 For the nine months ended September 30, 2024 For the nine months ended September 30, 2023 Net income $ 493,852 $ 685,420 $ 1,251,902 $ 1,056,943 Income earned on Trust Account (863,959 ) (804,420 ) (2,259,388 ) (1,406,946 ) Accretion of carrying value to redemption value (extension deposit) (740,000 ) - (1,340,000 ) (6,336,146 ) Net loss including accretion of equity into redemption value $ (1,110,107 ) $ (119,000 ) $ (2,347,486 ) $ (6,686,149 )
SCHEDULE OF INCOME (LOSS) BASIC AND DILUTED PER SHARE	SCHEDULE OF INCOME (LOSS) BASIC AND DILUTED PER SHARE Redeemable Non-Redeemable Redeemable Non-Redeemable Redeemable Non-Redeemable Redeemable Non-Redeemable For the three months ended September 30, 2024 For the nine months ended September 30, 2024 For the three months ended September 30, 2023 For the nine months ended September 30, 2023 Redeemable Non-Redeemable Redeemable Non-Redeemable Redeemable Non-Redeemable Redeemable Non-Redeemable Particular Shares Shares Shares Shares Shares Shares Shares Shares Basic and diluted net income/(loss) per share: Numerators: Allocation of net loss including accretion of temporary equity (818,261 ) (291,846 ) (1,730,334 ) (617,152 ) (87,715 ) (31,285 ) (4,531,184 ) (2,154,966 ) Income earned on trust account 863,959 — 2,259,388 — 804,420 — 1,406,946 — Accretion of temporary equity to redemption value (extension deposit) 740,000 — 1,340,000 — — — 6,336,146 — Allocation of net income/(loss) 785,698 (291,846 ) 1,869,054 (617,152 ) 716,705 (31,285 ) 3,211,908 (2,154,966 ) Denominators: Weighted-average shares outstanding 6,000,000 2,140,000 6,000,000 2,140,000 6,000,000 2,140,000 4,065,934 1,933,700 Basic and diluted net income/(loss) per share 0.13 (0.14 ) 0.31 (0.29 ) 0.12 (0.01 ) 0.79 (1.11 )
SCHEDULE OF SUBJECT TO POSSIBLE REDEMPTION	At September 30, 2024 and December 31, 2023, the ordinary shares reflected in the unaudited condensed consolidated balance sheets are reconciled in the following table: SCHEDULE OF SUBJECT TO POSSIBLE REDEMPTION Gross proceeds $ 60,000,000 Less: Proceeds allocated to Public Rights (1,354,800 ) Allocation of offering costs related to redeemable shares (3,781,346 ) Accretion of carrying value to redemption value 6,336,146 Subsequent measurement of ordinary shares subject to possible redemption (income earned on trust account) 2,260,478 Ordinary shares subject to possible redemption - December 31, 2023 $ 63,460,478 Subsequent measurement of ordinary shares subject to possible redemption (income earned on trust account) 2,259,388 Subsequent measurement of ordinary shares subject to possible redemption (extension deposit) 1,340,000 Ordinary shares subject to possible redemption - September 30, 2024 $ 67,059,866 Less: Withdrawn in connection with redemption (extension) (1) (19,145,147 ) Withdrawn in connection with redemption (Business Combination) (2) (48,006,288 ) Add: Subsequent measurement of ordinary shares subject to possible redemption (income earned on trust account) (3) 567,552 Ordinary shares subject to possible redemption - November 19, 2024 $ 475,983 (1) See Note 1 and Note 9 for details (2) See Note 9 for details (3) Represent the estimated subsequent trust income from September 30, 2024 to November 19, 2024

RELATED PARTIES (Tables)

RELATED PARTIES (Tables)	9 Months Ended
RELATED PARTIES (Tables)	Sep. 30, 2024
Related Party Transactions [Abstract]
SCHEDULE OF CONVERTIBLE NOTES ISSUED RELATED PARTY	The Company had issued multiple convertible notes to its sponsor – Ms. Xiaozhen Li, in order to finance its transaction costs in relation to its initial business combination and the extension of business combination period. Below is a summary of all the convertible notes issued to the related party as of September 30, 2024: SCHEDULE OF CONVERTIBLE NOTES ISSUED RELATED PARTY No. Date Holder Amount Outstanding 2 3/19/2024 Ms. Li $ 300,000 $ 300,000 6 8/2/2024 Ms. Li $ 500,000 $ 500,000 8 9/27/2024 Ms. Li $ 250,000 $ 250,000 9 9/30/2024 Ms. Li $ 140,000 $ 140,000 Total outstanding as of September 30, 2024 $ 1,190,000

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
FAIR VALUE MEASUREMENTS (Tables)	Sep. 30, 2024
Fair Value Disclosures [Abstract]
SCHEDULE OF FAIR VALUE OF ASSTES ON RECURRING BASIS	The Company’s portfolio of investments held in the Trust Account is comprised of investments in money market funds that invest in U.S. government securities. The following table presents information about the Company’s assets that are measured at fair value on a recurring basis as of September 30, 2024 and December 31, 2023 and indicate the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value. SCHEDULE OF FAIR VALUE OF ASSTES ON RECURRING BASIS Quoted Significant Significant Prices in Other Other As of Active Observable Unobservable September 30, Markets Inputs Inputs 2024 (Level 1) (Level 2) (Level 3) Assets: Investments held in Trust Account $ 67,059,866 $ 67,059,866 $ — $ — Quoted Significant Significant Prices in Other Other As of Active Observable Unobservable December 31, Markets Inputs Inputs 2023 (Level 1) (Level 2) (Level 3) Assets: Investments held in Trust Account $ 63,460,478 $ 63,460,478 $ — $ —
SCHEDULE OF FAIR VALUE ON NON-RECURRING BASIS	The following table presents information about the Company’s representative shares that are measured at fair value on a non-recurring basis as of March 30, 2023, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value: SCHEDULE OF FAIR VALUE ON NON-RECURRING BASIS March 30, 2023 Level Representative shares $ 1,741,500 3
SCHEDULE OF FAIR VALUE	SCHEDULE OF FAIR VALUE Risk-free interest rate 4.67 % Expected term (years) 0.93 Dividend yield 0.00 Volatility 7.46 % Stock price $ 9.77 Probability of completion of business combination 70 %

ORGANIZATION AND BUSINESS OPE_2

ORGANIZATION AND BUSINESS OPERATIONS (Details Narrative) - USD ($)

9 Months Ended

12 Months Ended

Oct. 27, 2024

Sep. 27, 2024

Dec. 01, 2023

Mar. 30, 2023

Mar. 27, 2023

Sep. 30, 2024

Sep. 30, 2023

Mar. 30, 2024

Oct. 23, 2024

Oct. 01, 2024

Jun. 30, 2024

Dec. 31, 2023

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Date of incorporation

Jul. 06, 2021

Underwriting fees

$ 1,200,000

Proceeds from issuance of IPO and private placement

61,200,000

Proceeds from issuance of private placement

$ 3,221,664

Transaction costs

3,868,701

Other offering costs

$ 2,668,701

Operating bank account cash

89,180

$ 46,778

Working capital

$ 2,650,197

$ 302,711

Exchange of shares, price per share

$ 6.45

Common stock, par value

$ 0.0001

Common stock, shares outstanding

2,140,000

Principal amount

$ 600,000

Ms Xiaozhen Li [Member] | Convertible Note 10 [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Principal amount

$ 140,000

Description of extension amendment

extend the timeline of business combination from
October 30, 2024 to November 30, 2024.

Principal amount

$ 140,000

Common Class A [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Common stock, par value

$ 0.0001

Common Class B [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Common stock, par value

$ 0.0001

Merger Agreement [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Exchange of shares, value

$ 450,000,000

Exchange of shares, price per share

$ 10

Merger Agreement [Member] | Common Class A [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Exchange of shares, value

$ 45,000,000

Common stock, par value

$ 0.00001

Common stock, shares outstanding

39,417,078

Merger Agreement [Member] | Common Class B [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Common stock, par value

$ 0.00001

Common stock, shares outstanding

5,582,922

Extension EGM [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Common stock, shares outstanding

1,710,385

Principal amount

$ 140,000

Description of extension amendment

each month during the additional one (1) month extensions from September 30, 2024 to December 30, 2024.

Common stock redemption price per share

$ 11.19

Common stock redemption amount

$ 19,145,147

Withdrawal from assets held in trust account

$ 19,145,147

Remained asset held in trust account

$ 48,000,000

Extension EGM [Member] | Ms Xiaozhen Li [Member] | Convertible Note 9 [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Principal amount

$ 140,000

Description of extension amendment

extend the timeline of business combination from
September 30, 2024 to October 30, 2024.

Principal amount

$ 140,000

IPO [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Number of shares issued

6,000,000

Shares issued price per share

$ 10

Cash underwriting discount, per unit

$ 0.20

Underwriting fees

$ 1,200,000

Business combination description

The Company will have until 12 months from the closing of the IPO to consummate
a Business Combination (or up to 21 months from the closing of the IPO if we extend the period of time to consummate a business combination
by the full amount of time) (the “Combination Period”). However, if the Company has not completed a Business Combination within
the Combination Period, the Company will (i) cease all operations except for the purpose of winding up, (ii) as promptly as reasonably
possible but not more than ten business days thereafter, redeem 100% of the Public Shares, at a per-share price, payable in cash, equal
to the aggregate amount then on deposit in the Trust Account, including interest earned and not previously released to us to pay our taxes,
if any (less up to $61,200 of interest to pay dissolution expenses), divided by the number of then issued and outstanding Public Shares,
which redemption will completely extinguish the rights of the Public Shareholders as shareholders (including the right to receive further
liquidating distributions, if any), and (iii) as promptly as reasonably possible following such redemption, subject to the approval of
the Company’s remaining Public Shareholders and its Board of Directors, liquidate and dissolve, subject in each case to the Company’s
obligations under Cayman Islands law to provide for claims of creditors and the requirements of other applicable law.

Proceeds from issuance of initial public offering

$ 60,000,000

Private Placement [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Number of shares issued

370,000

Shares issued price per share

$ 10

Proceeds from issuance of private placement

$ 3,700,000

Over-Allotment Option [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Number of shares issued

900,000

Shares forfeited

225,000

SCHEDULE OF CONVERTIBLE DEBT (D

SCHEDULE OF CONVERTIBLE DEBT (Details) - USD ($)	Sep. 30, 2024	Sep. 27, 2024	Aug. 15, 2024	Aug. 02, 2024	Jul. 01, 2024	May 09, 2024	Apr. 01, 2024	Mar. 19, 2024	Feb. 27, 2024
Convertible debt	$ 1,965,000
Elong [Member]
Convertible debt			$ 75,000		$ 200,000	$ 300,000	$ 300,000		$ 200,000
Convertible debt			$ 75,000		$ 200,000	$ 300,000			$ 200,000
Ms Li [Member]
Convertible debt	140,000	$ 250,000		$ 500,000				$ 300,000
Convertible debt	$ 140,000	$ 250,000		$ 500,000				$ 300,000

SCHEDULE OF NET INCOME (LOSS) P

SCHEDULE OF NET INCOME (LOSS) PER SHARE (Details) - USD ($)	3 Months Ended						9 Months Ended
SCHEDULE OF NET INCOME (LOSS) PER SHARE (Details) - USD ($)	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Accounting Policies [Abstract]
Net income	$ 493,852	$ 307,241	$ 450,809	$ 685,420	$ 468,703	$ (97,180)	$ 1,251,902	$ 1,056,943
Income earned on Trust Account	(863,959)			(804,420)			(2,259,388)	(1,406,946)
Accretion of carrying value to redemption value (extension deposit)	(740,000)						(1,340,000)	(6,336,146)
Net loss including accretion of equity into redemption value	$ (1,110,107)			$ (119,000)			$ (2,347,486)	$ (6,686,149)

SCHEDULE OF INCOME (LOSS) BASIC

SCHEDULE OF INCOME (LOSS) BASIC AND DILUTED PER SHARE (Details) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Redeemable Common Stock [Member]
Allocation of net loss including accretion of temporary equity	(818,261)	(87,715)	(1,730,334)	(4,531,184)
Income earned on trust account	863,959	804,420	2,259,388	1,406,946
Accretion of temporary equity to redemption value (extension deposit)	740,000		1,340,000	6,336,146
Allocation of net income/(loss)	785,698	716,705	1,869,054	3,211,908
Weighted average shares outstanding, basic	6,000,000	6,000,000	6,000,000	4,065,934
Weighted average shares outstanding, diluted	6,000,000	6,000,000	6,000,000	4,065,934
Basic net income (loss) per share	$ 0.13	$ 0.12	$ 0.31	$ 0.79
Diluted net income (loss) per share	$ 0.13	$ 0.12	$ 0.31	$ 0.79
Non Redeemable Common Stock [Member]
Allocation of net loss including accretion of temporary equity	(291,846)	(31,285)	(617,152)	(2,154,966)
Income earned on trust account
Accretion of temporary equity to redemption value (extension deposit)
Allocation of net income/(loss)	(291,846)	(31,285)	(617,152)	(2,154,966)
Weighted average shares outstanding, basic	2,140,000	2,140,000	2,140,000	1,933,700
Weighted average shares outstanding, diluted	2,140,000	2,140,000	2,140,000	1,933,700
Basic net income (loss) per share	$ (0.14)	$ (0.01)	$ (0.29)	$ (1.11)
Diluted net income (loss) per share	$ (0.14)	$ (0.01)	$ (0.29)	$ (1.11)

SCHEDULE OF SUBJECT TO POSSIBLE

SCHEDULE OF SUBJECT TO POSSIBLE REDEMPTION (Details) - USD ($)			2 Months Ended	3 Months Ended			9 Months Ended	12 Months Ended
		Oct. 29, 2024	Nov. 19, 2024	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2023	Sep. 30, 2024	Dec. 31, 2023
Financial Instruments Subject to Mandatory Redemption by Settlement Terms [Line Items]
Subsequent measurement of ordinary shares subject to possible redemption (interest earned on trust account)				$ (863,959)	$ (804,420)	$ (602,526)
Ordinary shares subject to possible redemption, beginning balance			$ 67,059,866				$ 63,460,478
Subsequent measurement of ordinary shares subject to possible redemption (income earned on trust account) and extension deposit				(740,000)
Ordinary shares subject to possible redemption, ending balance				67,059,866			67,059,866	$ 63,460,478
Subsequent Event [Member]
Financial Instruments Subject to Mandatory Redemption by Settlement Terms [Line Items]
Allocation of offering costs related to redeemable shares		$ (48,000,000)
Common Stock Subject to Mandatory Redemption [Member]
Financial Instruments Subject to Mandatory Redemption by Settlement Terms [Line Items]
Gross proceeds								60,000,000
Proceeds allocated to Public Rights								(1,354,800)
Allocation of offering costs related to redeemable shares								(3,781,346)
Accretion of carrying value to redemption value								6,336,146
Subsequent measurement of ordinary shares subject to possible redemption (interest earned on trust account)							2,259,388	2,260,478
Ordinary shares subject to possible redemption, beginning balance			67,059,866				63,460,478
Subsequent measurement of ordinary shares subject to possible redemption (income earned on trust account) and extension deposit							1,340,000
Ordinary shares subject to possible redemption, ending balance				$ 67,059,866			$ 67,059,866	$ 63,460,478
Common Stock Subject to Mandatory Redemption [Member] \| Subsequent Event [Member]
Financial Instruments Subject to Mandatory Redemption by Settlement Terms [Line Items]
Subsequent measurement of ordinary shares subject to possible redemption (interest earned on trust account)	[1]		567,552
Ordinary shares subject to possible redemption, ending balance			475,983
Withdrawn in connection with redemption extension	[2]		(19,145,147)
Withdrawn in connection with redemption business combination	[3]		$ (48,006,288)

[1]Represent the estimated subsequent trust income from September 30, 2024 to November 19, 2024[2]See Note 1 and Note 9 for details[3]See Note 9 for details

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)		9 Months Ended
	Oct. 29, 2024	Sep. 30, 2024	Dec. 31, 2024	Oct. 23, 2024	Dec. 31, 2023	Sep. 30, 2023	Mar. 30, 2023
Subsidiary, Sale of Stock [Line Items]
Operating bank account cash		$ 89,180			$ 46,778
Cash and cash equivalents		0			0
Cash FDIC insured amount		$ 250,000
Conversion price per share							$ 6.45
Redemption value		$ 11.18
Subsequent Event [Member]
Subsidiary, Sale of Stock [Line Items]
Allocation of offering costs related to redeemable shares	$ 48,000,000
Conversion price per share	$ 11.30
Related Party [Member]
Subsidiary, Sale of Stock [Line Items]
Convertible notes related party		$ 1,190,000			0
Elong [Member]
Subsidiary, Sale of Stock [Line Items]
Convertible notes related party		$ 775,000			$ 0
Ms Xiaozhen Li [Member] \| Subsequent Event [Member]
Subsidiary, Sale of Stock [Line Items]
Conversion price per share				$ 10
Principal amount				$ 140,000
Convertible Note [Member]
Subsidiary, Sale of Stock [Line Items]
Conversion price per share		$ 10
Convertible notes related party		$ 1,965,000	$ 0
IPO [Member]
Subsidiary, Sale of Stock [Line Items]
Offering costs		3,868,701				$ 3,868,701
Allocation of offering costs related to redeemable shares		$ 3,781,346

INITIAL PUBLIC OFFERING (Detail

INITIAL PUBLIC OFFERING (Details Narrative) - IPO [Member] - USD ($)	Mar. 30, 2023	Mar. 27, 2023
Subsidiary, Sale of Stock [Line Items]
Number of shares issued	6,000,000	6,000,000
Shares issued price per share	$ 10	$ 10
Proceeds from sale of ordinary shares	$ 60,000,000

PRIVATE PLACEMENTS (Details Nar

PRIVATE PLACEMENTS (Details Narrative) - USD ($)			9 Months Ended
PRIVATE PLACEMENTS (Details Narrative) - USD ($)	Mar. 30, 2023	Mar. 27, 2023	Sep. 30, 2024	Sep. 30, 2023
Subsidiary, Sale of Stock [Line Items]
Proceeds from sale of units				$ 3,221,664
Private Placement [Member]
Subsidiary, Sale of Stock [Line Items]
Number of private units sold, shares	370,000	370,000
Shares issued price per share	$ 10	$ 10
Proceeds from sale of units	$ 3,700,000

SCHEDULE OF CONVERTIBLE NOTES I

SCHEDULE OF CONVERTIBLE NOTES ISSUED RELATED PARTY (Details) - USD ($)	Sep. 30, 2024	Sep. 27, 2024	Aug. 02, 2024	Mar. 19, 2024	Dec. 31, 2023
Ms Li [Member]
Related Party Transaction [Line Items]
Convertible note – related party	$ 140,000	$ 250,000	$ 500,000	$ 300,000
Related Party [Member]
Related Party Transaction [Line Items]
Convertible note – related party	$ 1,190,000

RELATED PARTIES (Details Narrat

RELATED PARTIES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
RELATED PARTIES (Details Narrative) - USD ($)	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Oct. 29, 2024	Oct. 23, 2024	Mar. 30, 2023
Related Party Transaction [Line Items]
Conversion price per share								$ 6.45
Fee payable	$ 0		$ 0		$ 0
Administration fee	30,000	$ 30,000	90,000	$ 70,000
Service [Member]
Related Party Transaction [Line Items]
Deferred Offering Costs								$ 50,000
Subsequent Event [Member]
Related Party Transaction [Line Items]
Conversion price per share						$ 11.30
Related Party [Member]
Related Party Transaction [Line Items]
Convertible notes related party	1,190,000		1,190,000
Other receivable net current	0		0		0
Due to related party	86,225		86,225		10,000
Administration fee			70,000		10,000
Service fees			16,225		$ 0
Ms Xiaozhen Li [Member] \| Subsequent Event [Member]
Related Party Transaction [Line Items]
Conversion price per share							$ 10
Principal amount							$ 140,000
Sponsor [Member]
Related Party Transaction [Line Items]
Sponsor fees			10,000
Administration fee	$ 30,000	$ 30,000	$ 90,000	$ 70,000
Convertible Note [Member]
Related Party Transaction [Line Items]
Conversion price per share	$ 10		$ 10
Convertible Note 10 [Member] \| Ms Xiaozhen Li [Member]
Related Party Transaction [Line Items]
Principal amount							140,000
Convertible Note 10 [Member] \| Ms Xiaozhen Li [Member] \| Subsequent Event [Member]
Related Party Transaction [Line Items]
Principal amount							$ 140,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	1 Months Ended	9 Months Ended	12 Months Ended
COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Apr. 30, 2023	Sep. 30, 2024	Dec. 31, 2023
Legal Services [Member]
Product Liability Contingency [Line Items]
Contingent fee services payable		$ 600,000
Legal fees		$ 600,000
Closing price discount percentage		25%
Legal Services [Member] \| Maximum [Member]
Product Liability Contingency [Line Items]
Legal fees		$ 600,000	$ 600,000
Finders Agreement [Member]
Product Liability Contingency [Line Items]
Shares issued for services	900,000

SHAREHOLDERS_ EQUITY (Details N

SHAREHOLDERS’ EQUITY (Details Narrative) - USD ($)	9 Months Ended
SHAREHOLDERS’ EQUITY (Details Narrative) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Class of Stock [Line Items]
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Commo stock, shares authorized	150,000,000	150,000,000
Common stock, par value	$ 0.0001	$ 0.0001
Ordinary shares issued	2,140,000	2,140,000
Ordinary shares outstanding	2,140,000	2,140,000
Common Stock [Member]
Class of Stock [Line Items]
Common stock shares subject to forfeiture	225,000
Common Class A [Member]
Class of Stock [Line Items]
Commo stock, shares authorized	150,000,000
Common stock, par value	$ 0.0001
Common stock, voting rights	one vote for each share
Common Class B [Member]
Class of Stock [Line Items]
Commo stock, shares authorized	10,000,000
Common stock, par value	$ 0.0001
Common stock, voting rights	one vote for each share
Representative Shares [Member]
Class of Stock [Line Items]
Ordinary shares outstanding	270,000
Sale of stock description	Simultaneously with the closing of the IPO, the Company issued to Maxim Partners LLC, pursuant to the underwriting agreement, 270,000 Representative Shares (the “Representative Shares”). The underwriter has agreed not to transfer, assign or sell any such Representative Shares without prior consent of the Company until the completion of the initial business combination.
Fair value of representative shares	$ 1,741,500
Private Placement Units [Member]
Class of Stock [Line Items]
Ordinary shares outstanding	370,000

SCHEDULE OF FAIR VALUE OF ASSTE

SCHEDULE OF FAIR VALUE OF ASSTES ON RECURRING BASIS (Details) - Fair Value, Recurring [Member] - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments held in Trust Account	$ 67,059,866	$ 63,460,478
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments held in Trust Account	67,059,866	63,460,478
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments held in Trust Account
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments held in Trust Account

SCHEDULE OF FAIR VALUE ON NON-R

SCHEDULE OF FAIR VALUE ON NON-RECURRING BASIS (Details)	Mar. 30, 2023 USD ($)
Fair Value, Nonrecurring [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Representative shares	$ 1,741,500

SCHEDULE OF FAIR VALUE (Details

SCHEDULE OF FAIR VALUE (Details)	Mar. 30, 2023
Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Probability of completion of business combination	4.67
Measurement Input, Expected Term [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Probability of completion of business combination	0.93
Measurement Input, Expected Dividend Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Probability of completion of business combination	0
Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Probability of completion of business combination	7.46
Measurement Input, Share Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Probability of completion of business combination	9.77
Measurement Input Price Business Combination [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Probability of completion of business combination	70

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details Narrative)	Mar. 30, 2023 $ / shares
Fair Value Disclosures [Abstract]
Share price	$ 6.45

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Oct. 29, 2024	Oct. 23, 2024	Oct. 01, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 30, 2023
Subsequent Event [Line Items]
Assets held in trust				$ 600,000	$ 600,000
Share price						$ 6.45
Subsequent Event [Member]
Subsequent Event [Line Items]
Withdrawl from assets held in trust			$ 19,145,147
Share price	$ 11.30
Redeemable stock, shares	4,247,501
Redeemable stock, value	$ 48,000,000
Remained asset held in trust account	$ 475,000
Subsequent Event [Member] \| Ms Xiaozhen Li [Member]
Subsequent Event [Line Items]
Assets held in trust		$ 140,000
Principal amount		$ 140,000
Share price		$ 10