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FAIR VALUE MEASUREMENTS
 3 Months Ended
Mar. 31, 2026
FAIR VALUE MEASUREMENTS [Abstract]  
FAIR VALUE MEASUREMENTS
NOTE 8. 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.
 
As of March 31, 2026, assets held in the Trust Account were comprised of $610 in cash and $230,141,071 invested in U.S. Treasury Bills.
 
                 
Held to Maturity   Level    Amortized Cost    Unrealized
Gain		    Fair Value  
March 31, 2026
                           
U.S. Treasury Securities (Matured on 4/23/26)
    1    $ 230,141,071    $ 15,277    $ 230,156,348 
 
Held to Maturity
 
     Level
 
     Amortized Cost
 
      Unrealized
Gain
 
    
Fair Value       
  
December 31, 2025
                           
U.S. Treasury Securities (Matures on 4/23/26)
    1    $ 228,079,176    $ 77,129    $ 228,156,305 
 
The Public Rights have been classified within shareholders’ deficit and will not require remeasurement after issuance. The following table presents the quantitative information regarding market assumptions used in the valuation of the Level 3 Public Rights at issuance:
 
     
      February 14, 2025  
Trade price of Unit
    10.00  
Stock price
  $ 9.78  
Market adjustment(1)
    14.9 %
Fair value per right
  $ 0.145  
 
(1)
Market adjustment reflects additional factors not fully captured by low volatility selection, which may include the likelihood of an initial business combination occurring, market perception of lack of available or suitable targets, or possible post-acquisition decline of stock price prior to the beginning of the exercise period. The adjustment is determined by comparing traded right prices to simulated model outputs.