v3.26.1
Fair Value Measurements (Tables)
6 Months Ended
Jun. 30, 2026
Fair Value Disclosures [Abstract]  
Schedule of Company’s Assets that are Measured at Fair Value on a Recurring Basis

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 indicate the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value. The gross holding loss and fair value of held-to-maturity securities at June 30, 2026 are as follows:

 

      Held-To-Maturity   Level     Amortized
Cost
    Gross
Holding
Loss
    Fair Value  
June 30, 2026     U.S. Treasury Securities (Mature on 8/20/2026)     1     $ 75,289,220     $ (16,837 )   $ 75,272,383  
                                       
Schedule of Initial Measurement of the Over-Allotment Option

The key inputs into the Black-Scholes model were as follows at initial measurement of the over-allotment option and as of June 30, 2026:

 

    May 20,
2026
 
Volatility     1.67 %
Expected term (years)     0.12  
Risk-free interest rate     3.65 %
Exercise price   $ 10.00  
Fair value of over-allotment unit   $ 0.05  

 

    June 30,
2026
 
Volatility     2.29 %
Expected term (years)     0.01  
Risk-free interest rate     3.70 %
Exercise price   $ 10.00  
Fair value of over-allotment unit   $ 0.01  
Schedule of Changes in Fair Value of Over-Allotment Option Liability

The following table presents the changes in the fair value of Level 3 over-allotment option liability:

 

    Over-allotment
Option
Liability
 
Balance — January 13, 2026 (inception)   $              
Initial value at Initial Public Offering     58,600  
Change in fair value     (45,400 )
Balance – June 30, 2026   $ 13,200