v3.26.1
FAIR VALUE MEASUREMENTS (Tables)
 3 Months Ended
Mar. 31, 2026
FAIR VALUE MEASUREMENTS [Abstract]  
Held to Maturity Securities
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 
Quantitative Information Regarding Market Assumptions 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.