v3.26.1
FAIR VALUE MEASUREMENTS (Tables)
6 Months Ended
Jun. 30, 2026
FAIR VALUE MEASUREMENTS [Abstract]  
Assets Measured at Fair Value
The following table presents information about the Company’s assets that are measured at fair value as of June 30, 2026 and December 31, 2025 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:
 
                      
Assets:
  Level  
 June 30,
2026
 
 December 31,
2025
 
Investments held in Trust Account – U.S. Treasury Securities Money Market Fund
    1    $ 85,086,232    $  
Fair Value of Held-to-Maturity Securities
The following tables present information about the Company’s assets that are measured at fair value on a recurring basis at June 30, 2026 and December 31, 2025 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 June 30, 2026 and December 31, 2025 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