NOTE 8 — FAIR VALUE MEASUREMENTS

As of August 31, 2026, investment securities in the Company’s Trust Account consisted of a treasury securities fund in the amount of $100,786,509, which was held as money market funds. The following table presents information about the Company’s assets and liabilities that were measured at fair value on a recurring basis as of August 31, 2026, and indicates the fair value hierarchy of the valuation techniques the Company utilized to determine such fair value.

SCHEDULE OF FAIR VALUE HIERARCHY OF THE VALUATION TECHNIQUES

The following table presents information about the Company’s non-recurring fair value measurements as of August 3, 2026, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:

The Company allocated the proceeds from the Initial Public Offering between the Public Shares and the Public Rights based on their relative fair values at the IPO date. The Public Rights were valued using a probability-weighted approach. Each Unit has a $10.00 offering price and consists of one share of common stock and one right. Each right entitles the holder to receive one-fourth (1/4) of one share of common stock when the initial Business Combination is completed. The value of a Public Right was therefore calculated as the value of one-fourth of a common stock multiplied by management’s estimated probability of completing a Business Combination. Management estimated that probability at approximately 10%. The estimate was based on the historical performance of other special purpose acquisition companies, based on this, the fair value of a Public Right was $0.24, and the fair value of a Public Share was $9.76. Of the $100,000,000 gross proceeds from the sale of the Units, $2,400,000 was allocated to the Public Rights and $97,600,000 to the Public Shares.