Fair Value Measurements (Tables)

9 Months Ended

Sep. 30, 2026

Schedule of Valuation of the Public Rights

The following table presents the quantitative information regarding market assumptions used in the valuation of the Public Rights:


	May 22, 2026(1)
Term (years)		1.34
Risk-free rate		3.95	%
Volatility		10.5	%
Implied discount for lack of marketability		2.8	%

(1)

Values as of May 22, 2026 were deemed to be a reasonable approximation of those as of May 27, 2026, the date of the Over-Allotment Option exercise, because the change in the trading price of the Company's units between the two dates was not significant and did not result in material change in the estimated fair value of the Public Rights.

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis

The following table presents information about the Company’s assets that are measured at fair value on a recurring basis 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:


	As of September 30, 2026		Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Assets:
Cash and investments held in Trust Account		187,231,955		187,231,955	$	-	$	-

          
         As of
December 31,
2025

         Quoted 
Prices in 
Active 
Markets 
(Level 1)

         Significant 
Other 
Observable
Inputs 
(Level 2)

         Significant 
Unobservable 
Inputs
(Level 3)

         Assets:

Cash and investments held in Trust Account

-

-

-

-