v3.25.1
FAIR VALUE MEASUREMENTS (Tables)
12 Months Ended
Dec. 31, 2024
Fair Value Disclosures [Abstract]  
SCHEDULE OF ASSETS AND LIABILITIES THAT ARE MEASURED AT FAIR VALUE ON A RECURRING BASIS

 

      Quoted Prices in   Significant Other   Significant Other 
      Active Markets   Observable Inputs   Unobservable Inputs 
December 31, 2024  Level  (Level 1)   (Level 2)   (Level 3) 
Assets:                  
Investment held in Trust Account  1  $6,668,522    -    - 
Liabilities:                  
Subscription Agreement loan  3  $-    -   $13,760,771 
Loan and Transfer notes payable  3  $-    -   $465,722 

 

      Quoted Prices in   Significant Other   Significant Other 
      Active Markets   Observable Inputs   Unobservable Inputs 
December 31, 2023  Level  (Level 1)   (Level 2)   (Level 3) 
Assets:                            
Investment held in Trust Account  1  $19,901,169    -    - 
SCHEDULE OF SUBSCRIPTION FINANCIAL LIABILITIES

The key inputs of the models used to value the Company’s Subscription Agreement loan were:

 

Inputs  December 31,
2024
 
Term Remaining   0.53 
Share Price  $11.50 
Risk-Free Rate   4.40%
SCHEDULE OF FAIR VALUE OF FINANCIAL LIABILITIES

The change in the fair value of Subscription Agreement loans measured using Level 3 inputs is summarized as follows:

 

      
Initial Subscription Agreement loans at March 5, 2024  $1,786,236 
Change in fair value   11,974,535 
Subscription Agreement loans at December 31, 2024  $13,760,771 
SCHEDULE OF LOAN AND TRANSFER NOTE PAYABLE

The key inputs of the models used to value the Company’s Loan and Transfer notes payable as of December 31, 2024 were:

 

Inputs  December 31,
2024
 
Term Remaining   0.11 
Share Price  $11.50 
Risk-Free Rate   4.64%
SCHEDULE OF FAIR VALUE OF LOAN AND TRANSFER NOTE PAYABLE

The change in the fair value of Loan and Transfer notes payable measured using Level 3 inputs, for December 31, 2024 is summarized as follows:

 

      
Loan and Transfer notes payable at December 31, 2023  $12,384 
Change in fair value   453,338 
Loan and Transfer notes payable at December 31, 2024  $465,722