FAIR VALUE MEASUREMENTS (Tables)
|
3 Months Ended |
Mar. 31, 2025 |
|---|
| Fair Value Disclosures [Abstract] |
|
| SCHEDULE OF ASSETS AND LIABILITIES THAT ARE MEASURED AT FAIR VALUE ON A RECURRING BASIS |
SCHEDULE
OF ASSETS AND LIABILITIES THAT ARE MEASURED AT FAIR VALUE ON A RECURRING BASIS
| | |
| | |
Quoted Prices in | | |
Significant Other
Observable | | |
Significant Other
Unobservable | |
| | |
| | |
Active Markets | | |
Inputs | | |
Inputs | |
| March 31, 2025 | |
Level | | |
(Level 1) | | |
(Level 2) | | |
(Level 3) | |
| Liabilities: | |
| | | |
| | | |
| | | |
| | |
| Subscription financial liabilities | |
| 3 | | |
$ | — | | |
| — | | |
$ | 1,878,268 | |
| Convertible Notes | |
| 3 | | |
| — | | |
| — | | |
| 3,175,354 | |
| Loan and Transfer note payable | |
| 3 | | |
$ | — | | |
| — | | |
$ | 499,214 | |
| Forward Purchase Agreement liabilities | |
| 3 | | |
| — | | |
| — | | |
| 49,303 | |
|
| SCHEDULE OF SUBSCRIPTION FINANCIAL LIABILITIES |
The
key inputs of the models used to value the Company’s Subscription Agreement loan were:
SCHEDULE
OF SUBSCRIPTION FINANCIAL LIABILITIES
| Inputs | |
March 31, 2025 | |
| Term Remaining | |
| — | |
| Share Price | |
$ | 0.58 | |
| Risk-Free Rate | |
| 4.38 | % |
|
| 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:
SCHEDULE
OF FAIR VALUE OF FINANCIAL LIABILITIES
| | |
| | |
| Balance, December 31, 2024 | |
$ | — | |
| Assumed in Business Combination | |
| 1,828,098 | |
| Change in fair value | |
| 50,170 | |
| Subscription Agreement loans at March 31, 2025 | |
$ | 1,878,268 | |
|
| 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 is summarized as follows:
SCHEDULE
OF FAIR VALUE OF LOAN AND TRANSFER NOTE PAYABLE
| | |
| | |
| Balance, December 31, 2024 | |
$ | — | |
| Assumed in Business Combination | |
| 499,214 | |
| Change in fair value | |
| — | |
| Subscription Agreement loans at March 31, 2025 | |
$ | 499,214 | |
|
| SCHEDULE OF CONVERTIBLE NOTES |
The
key inputs of the models used to value the Company’s convertible notes as of March 31, 2025 were:
SCHEDULE
OF CONVERTIBLE NOTES
| Inputs | |
March 31, 2025 | |
| Term Remaining | |
| 0.88 | |
| Share Price | |
$ | 0.58 | |
| Risk-Free Rate | |
| 13.21 | % |
|
| SCHEDULE OF FAIR VALUE OF THE CONVERTIBLE NOTES |
The
change in the fair value of the convertible notes measured using Level 3 inputs is summarized as follows:
SCHEDULE
OF FAIR VALUE OF THE CONVERTIBLE NOTES
| | |
| | |
| Balance, December 31, 2024 | |
$ | — | |
| Fair value at issuance | |
| 3,000,000 | |
| Change in fair value | |
| 175,354 | |
| Subscription Agreement loans at March 31, 2025 | |
$ | 3,175,354 | |
|
| SCHEDULE OF FAIR VALUE OF THE FORWARD PURCHASE AGREEMENT |
The
change in the fair value of the forward purchase agreement measured using Level 3 inputs is summarized as follows:
SCHEDULE
OF FAIR VALUE OF THE FORWARD PURCHASE AGREEMENT
| | |
| | |
| Balance, December 31, 2024 | |
$ | — | |
| Assumed in Business Combination | |
| 49,034 | |
| Change in fair value | |
| 269 | |
| Subscription Agreement loans at March 31, 2025 | |
$ | 49,303 | |
|