v3.26.1
Fair Value Measurements (Tables)
12 Months Ended
Dec. 31, 2025
Fair Value Measurements [Abstract]  
Schedule of Fair Value Hierarchy of the Valuation Inputs

The following table presents information about the Company’s financial instruments that are measured at fair value as of December 31, 2025 and January 29, 2025 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value. There were no assets or liabilities measured at fair value as of December 31, 2024.

 

   Level   December 31,
2025
 
Assets:        
Cash and investments held in Trust Account   1   $239,906,656 

 

   Level   January 29,
2025
 
Assets:        
Cash and investments held in Trust Account   1   $201,000,000 
Liabilities:          
Over-allotment option   3   $305,179 
Equity:          
Fair value of Public Rights for ordinary shares subject to possible redemption allocation   3   $2,978,000 
Schedule of Acquisition Companies The following criteria was utilized to select comparable Special Purpose Acquisition Companies who were pre-business combination and included rights as part of their units that were publicly trading with significant time remaining to complete their initial business combination:
Criteria  Low   High 
IPO Proceeds   60    250 
Warrant Coverage   
-
    0.5 
Rights Coverage (per unit)   0.05    0.13 
Remaining Months to Complete   7    21