v3.26.3
Fair Value Measurements (Tables)
9 Months Ended
Sep. 30, 2026
Fair Value Measurements [Abstract]  
Schedule of Assets Measured at Fair Value

The following table presents information about the Company’s assets that are measured at fair value as of September 30, 2026 and December 31, 2025, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:

 

    Level     September 30,
2026
    December 31,
2025
 
Assets:                  
Marketable securities held in Trust Account     1     $ 160,965,929     $ 156,724,641  
Schedule of Over-Allotment Option The key inputs into the Black-Scholes model were as follows at initial measurement of the over-allotment option:

 

Inputs   January 31,
2025
 
Risk-free interest rate     4.37 %
Expected term (years)     0.12  
Expected volatility     4.91 %
Exercise price   $ 10.00  
Fair value of over-allotment unit   $ 0.098  
The following table presents the quantitative information regarding market assumptions used in the Level 3 valuation of the Public Warrants:
    January 31,
2025
 
Estimated share price   $ 9.92  
Exercise price   $ 11.50  
Term (years)     2.38  
Risk-free rate     4.24 %
Volatility     5.36 %
Schedule of Changes in Fair Value of the Beginning and Ending Balances for the Company’s Over-Allotment Option Liability

The following table provides a reconciliation of changes in fair value of the beginning and ending balances for the Company’s over-allotment option liability classified as Level 3 for the nine months ended September 30, 2025:

 

Fair value of over-allotment option liability at January 1, 2025   $ —  
Initial fair value of over-allotment option liability at January 31, 2025     221, 454  
Change in fair value of over-allotment option liability     (221, 454)  
Fair value of over-allotment option liability at September 30, 2025     —