v3.26.3
Fair Value Measurements (Tables)
7 Months Ended
Sep. 30, 2026
Fair Value Disclosures [Abstract]  
Summary of Fair Value Hierarchy of the Valuation
The following table presents information about the Company’s assets that are measured at fair value as of September 30, 2026, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:
 
Description
   Level      September 30,
2026
 
Assets:
     
Marketable securities held in Trust Account
     1      $ 100,783,871  
Summary of Key Inputs into the Black-Scholes Model
The key inputs into the Black-Scholes model were as follows at initial measurement of the over-allotment option:
 
     September 2, 2026  
Risk-free interest rate
     3.87 % 
Expected term (years)
     0.12  
Volatility
     2.29 % 
Exercise price
   $ 10.00  
Fair value of over-allotment unit
   $ 0.061  
Schedule of the Change in the Fair Value of Level 3 Over-Allotment Option Liability
The following table presents the changes in the fair value of Level 3 over-allotment option liability:
 
     Over-allotment
Option
Liability
 
Balance — March 10, 2026 (inception)
   $ —   
Initial value at Initial Public Offering
     91,400  
Change in fair value
     (91,400 ) 
  
 
 
 
Balance – September 30, 2026
   $ —   
  
 
 
 
Summary of Fair Value of Public Warrants Valuation Techniques
The fair value of the Public Warrants is $3,300,000, or $0.66 per Public Warrant. The fair value of Public Warrants was determined using Monte Carlo Simulation Model. The Public Warrants have been classified within shareholders’ equity and will not require remeasurement after issuance. The following table presents the quantitative information regarding market assumptions used in the level 3 valuation of the Public Warrants:
 
     September 2, 2026  
Share price
   $ 10.45  
Exercise price
   $ 11.50  
Annual volatility
     9.1 % 
Trading days per year
     252  
Risk-free rate
     4.54 % 
Probability of successful acquisition
     45.0 %