v3.26.3
FAIR VALUE MEASUREMENTS (Tables)
6 Months Ended
Jun. 30, 2026
Dec. 31, 2025
Fair Value Disclosures [Abstract]    
SCHEDULE OF FAIR VALUE MEASUREMENT

 

   Level   June 30, 2026 
Asset:          
Cash and marketable securities held in trust account   1   $70,703,700 

 

   Level  October 24, 2025 
Liability:        
Fair value of over-allotment liability  3  $66,600 
Equity:        
Fair value of Public Warrants for ordinary shares subject to possible redemption allocation  3  $2,443,200 

 

   Level  December 31, 2025 
Asset:        
Cash and marketable securities held in trust account  1  $69,471,486 
SCHEDULE OF BLACK-SCHOLES MODEL MEASUREMENT OF OVER-ALLOTMENT OPTION  

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

 

   October 24, 2025 
Risk-free interest rate   4.00%
Expected term (years)   0.12 
Expected volatility   3.24%
Exercise price  $10.00 
Fair value of over-allotment option  $0.0740 
SCHEDULE OF MONTE CARLO SIMULATION MODEL IN THE VALUATION OF PUBLIC WARRANTS  

 

   October 24, 2025 
Estimated share price  $9.59 
Exercise price  $11.50 
Term (years)   2.75 
Annual risk-free rate (term-matched)   3.43%
Expected warrant implied volatility based on warrants from comparable SPAC securities   11.57%