v3.25.2
FAIR VALUE MEASUREMENTS (Tables)
6 Months Ended
Jun. 30, 2025
Fair Value Disclosures [Abstract]  
SCHEDULE OF MEASURED FAIR VALUE ON RECURRING BASIS

The following table presents information about the Company’s assets and liabilities that are measured at fair value on a recurring basis at June 30, 2025 and December 31, 2024, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value.

 

Nature  Level   June 30, 2025   December 31, 2024 
Assets:               
Marketable securities held in the trust account   1   $8,315,560   $75,794,241 
Cash equivalents   1   $17,556   $103,774 
                
Liabilities:               
FPA liability   3   $806,502   $- 
SCHEDULE OF INFORMATION REGARDING THE LEVEL 3 FAIR VALUE MEASUREMENT INPUTS AT THEIR MEASUREMENT DATES

The following table provides additional quantitative information regarding the Level 3 fair value measurement inputs at their measurement dates for the FPA liability:

 

    At initial issuance
January 13, 2025
    June 30, 2025    
Stock price   $ 6.72     $ 10.51  
Expected redemption price   $ 10.99     $ 11.17  
Time to expiration     1.46       1.25  
Risk-free rate     4.3 %     3.9 %
Volatility     35.0 %     33.0 %
Dividend yield     0.0 %     0.0 %
SCHEDULE OF FAIR VALUE OF FORWARD PURCHASE AGREEMENT LIABILITY

The following table presents the changes in the fair value of FPA liability for six months ended June 30, 2025:

 

      
January 1, 2025  $- 
Initial recognition at January 14, 2025 of 500,000 shares   1,929,656 
Change in fair value   (1,123,154)
Fair value of FPA liability as of June 30, 2025  $806,502