v3.26.1
FAIR VALUE MEASUREMENTS (Tables)
6 Months Ended
Jun. 30, 2026
Subsidiary, Sale of Stock [Line Items]  
SCHEDULE OF FAIR VALUE OF THE VALUATION INPUTS

The following table presents information about the Company’s assets that are measured at fair value on a recurring basis as of June 30, 2026 and December 31, 2025, and indicates the fair value hierarchy of the inputs that the Company utilized to determine such fair value:

 

   Level   June 30, 2026   December 31, 2025 
Assets:               
Marketable securities held in Trust Account   1   $103,303,859   $ 
                
SCHEDULE OF QUANTITATIVE INFORMATION

  

January 30, 2026

 
Underlying stock price  $9.85 
Exercise price  $11.50 
Volatility   6.50%
Probability of de-SPAC and market adjustment   45.00%
Risk-free rate   4.01%
Expected term to de-SPAC (years)   2.00 
Warrant term (years)   7.00 
Warrant term (years)   7.00 
SCHEDULE OF CHANGES IN FAIR VALUE OVERALLOTMENT LIABILITY

The following table presents the changes in the fair value of the over-allotment liability, which was measured using Level 3 inputs, for the six months ended June 30, 2026:

 

SCHEDULE OF CHANGES IN FAIR VALUE OVERALLOTMENT LIABILITY

Fair value as of December 31, 2025  $ 
Initial measurement on January 30, 2026   94,122 
Reclassification to equity upon the partial exercise of the over-allotment option on February 12, 2026   (11,659)
Change in fair value upon the expiration of the over-allotment option on March 14, 2026   (82,463)
Fair value as of June 30, 2026  $ 
Over-Allotment Option [Member]  
Subsidiary, Sale of Stock [Line Items]  
SCHEDULE OF QUANTITATIVE INFORMATION

 SCHEDULE OF QUANTITATIVE INFORMATION

   January 30, 2026 
Underlying stock price  $9.85 
Exercise price (per Unit)  $10.00 
Volatility   6.50%
Risk-free rate   4.01%
Expected term (years)   0.12 
Expected term (years)   0.12