v3.26.1
FAIR VALUE MEASUREMENTS (Tables)
3 Months Ended
Mar. 31, 2026
Fair Value Disclosures [Abstract]  
Schedule of Company’s assets and liabilities measured at fair value on a recurring basis
                   
    Level   March 31,
2026
    December 31,
2025
 
Assets:                    
Investments held in Trust Account – U.S. Treasury money market fund   1   $ 486,895     $ 482,661  
Liabilities:                    
Public Warrants   3   $ 621,000     $ -  
Public Warrants   2   $ -     $ 388,126  
Private Placement Warrants   3   $ 772,200     $ -  
Private Placement Warrants   2   $ -     $ 482,625  
Schedule of Change in Fair Value of Private and Public Placement Warrants, Level 1, 2 and 3 Liabilities, Measured on a Recurring Basis
                       
    Level 1     Level 2     Level 3  
Balance – December 31, 2025   $ -     $ 388,126     $ -  
                         
Leveling transfer     -     (388,126 )     388,126  
Change in Fair Value     -       -       232,874  
Balance – March 31, 2026   $ -     $ -     $ 621,000  

 

Private Placement Warrant liability fair value measurements (Level 1, 2 and 3) are detailed in the roll forward table below.

 

   Level 1   Level 2   Level 3 
Balance – December 31, 2025  $-   $482,625   $- 
                
Leveling transfer   -    (482,625)   482,625 
Change in Fair Value   -    -    289,575 
Balance – March 31, 2026  $-   $-   $772,200 
Schedule of Quantitative Information Regarding Level 3 Fair Value Measurements Inputs
       
    March 31,
2026
 
Stock Price   $ 10.00  
Exercise Price   $ 11.50  
Risk-free rate of interest     4.04 %
Volatility     2.7 %
Expected time to business combination     1 year  
Expected contractual term following business combination     5 years  
Probability of successful business combination     5.00 %