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FAIR VALUE MEASUREMENTS
6 Months Ended
Jun. 30, 2026
Fair Value Disclosures [Abstract]  
FAIR VALUE MEASUREMENTS

NOTE 9. FAIR VALUE MEASUREMENTS

 

The following table presents 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 indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value. The fair values of held-to-maturity securities at June 30, 2026 and December 31, 2025 are as follows:

 

            
   Description  Level   Fair Value 
June 30, 2026  Money market fund  1   $290,668,668 
December 31, 2025  Money market fund  1   $285,607,085 

 

The Company’s public warrants were valued using a Monte Carlo Simulation model and were classified within shareholders’ deficit and will not require remeasurement after issuance. The fair value of the Public Warrants was estimated to be $3,808,800 at issuance. The following table presents the quantitative information regarding market assumptions used in the valuation of the public warrants. These assumptions also include unobservable inputs (Level 3 inputs).

 

     
   Public Warrants 
Calculated price per warrant  $0.28 
Probability of Initial Business Combination   17.9%
Implied Class A ordinary share price  $9.86 
Weighted term (years)   2.89 
Exercise price  $11.50 
Volatility   6.40%
Risk-free rate   3.85%

 

Public Warrants are not remeasured subsequent to the date of the IPO. As of June 30, 2026 and December 31, 2025 there were 13,800,000 and nil warrants outstanding.