v3.25.4
Fair Value Measurements (Tables)
12 Months Ended
Dec. 31, 2025
Willow Lane Acquisition Corp [Member]  
Restructuring Cost and Reserve [Line Items]  
Schedule of Fair Value Hierarchy of the Valuation Inputs

The following tables present information about the Company’s assets that are measured at fair value as of December 31, 2025 and 2024, and indicate the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:

 

   Level   December 31, 2025 
Assets:          
Investments in Trust Account   1   $132,583,821 

 

   Level   December 31, 2024 
Assets:          
Investments in Trust Account   1   $127,163,421 
Schedule of Market Assumptions Used in the Valuation of Public Warrants

 

   November 12, 2024 
Estimated share price  $9.93 
Exercise price  $11.50 
Term (years)   7.0 
Annual risk-free rate   4.16%
Annual volatility after expected Business Combination date   5.0%
Boost Run Holdings LLC [Member]  
Restructuring Cost and Reserve [Line Items]  
Schedule of Market Assumptions Used in the Valuation of Public Warrants

As discussed in Note 5 – Fair Value Measurements, the Company estimated the fair value of the Class C Units using the following Black-Scholes model assumptions on the date of grant:

 

   August 30, 
   2025 
Weighted average expected volatility   82.5%
Risk-free interest rate   3.8%
Dividend yield   0%
M&A expected term (years)   1.0 
de-SPAC scenario (years)   0.45 
M&A Discount for lack of marketability (“DLOM”)   20%
deSPAC DLOM   12.5%
Summary of Changes in the Estimated Fair Value

The following table provides a summary of changes in the estimated fair value of the August 2025 Warrant using significant Level 3 inputs:

 

Balance - January 1, 2025  $- 
Issuance of August 2025 Warrant   - 
Change in fair value of the August 2025 Warrant   2,992 
Settlement of the August 2025 Warrant   (2,992)
Balance - December 31, 2025  $- 
 

The following table provides a summary of changes in the estimated fair value of the digital asset receivable using Level 2 inputs:

 

Balance - January 1, 2025  $- 
Staking deposit   98 
Change in fair value   (70)
Balance - December 31, 2025  $28