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FAIR VALUE MEASUREMENTS
 12 Months Ended
Dec. 31, 2025
FAIR VALUE MEASUREMENTS [Abstract]  
FAIR VALUE MEASUREMENTS
NOTE 7. 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 assessment of the assumptions that market participants would use in pricing the asset or liability.
 
At December 31, 2025, assets held in the Trust Account were comprised of $234 in cash and $91,872,184 in U.S. Treasury securities. During the year ended December 31, 2025, the Company withdrew $600,000 of interest income from the Trust Account to fund working capital as permitted.
 
At December 31, 2024, assets held in the Trust Account were comprised of $430 in cash and $88,653,967 in U.S. Treasury securities. During the period from March 22, 2024 (inception) through December 31, 2024, the Company did not withdraw any interest income from the Trust Account.
 
The following tables present information about the Company’s assets that are measured at fair value on a recurring basis at December 31, 2025 and 2024 and indicate the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value. The gross holding gains and fair value of held-to-maturity securities at December 31, 2025 and 2024 are as follows:
 
                  
 
Held to Maturity
    Level       Amortized
   Cost 		      Gross
   Holding
   Gain 		      Fair Value  
December 31, 2025
U.S. Treasury Securities (matured February 19, 2026)
    1    $ 91,837,137    $ 35,047    $ 91,872,184 
 
                  
 
Held to Maturity
    Level       Amortized
   Cost 		      Gross
   Holding
   Gain 		      Fair Value  
December 31, 2024
U.S. Treasury Securities (matured April 3, 2025)
    1    $ 88,615,571    $ 38,396    $ 88,653,967