v3.26.3
FAIR VALUE MEASUREMENTS (Tables)
9 Months Ended
Sep. 30, 2026
Subsidiary, Sale of Stock [Line Items]  
SCHEDULE OF FAIR VALUE OF THE VALUATION INPUTS

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 inputs that the Company utilized to determine such fair value:

 

   Level   September 30, 2026   December 31, 2025 
Assets:               
Marketable securities held in Trust Account   1   $104,256,276   $— 
SCHEDULE OF QUANTITATIVE INFORMATION

 

   January 30, 2026 
Underlying stock price  $9.85 
Exercise price  $11.50 
Volatility   6.50%
Probability of de-SPAC and market adjustment   45.00%
Risk-free rate   4.01%
Expected term to de-SPAC (years)   2.00 
Warrant term (years)   7.00 
SCHEDULE OF CHANGES IN FAIR VALUE OVERALLOTMENT LIABILITY

The following table presents the changes in the fair value of the over-allotment liability, which was measured using Level 3 inputs, for the nine months ended September 30, 2026:

 

Fair value as of December 31, 2025  $— 
Initial measurement on January 30, 2026   94,122 
Reclassification to Class A ordinary shares subject to possible redemption upon the partial exercise of the over-allotment option on February 12, 2026   (11,659)
Change in fair value upon the expiration of the over-allotment option on March 14, 2026   (82,463)
Fair value as of September 30, 2026  $— 
Over-Allotment Option [Member]  
Subsidiary, Sale of Stock [Line Items]  
SCHEDULE OF QUANTITATIVE INFORMATION

 

   January 30, 2026 
Underlying stock price  $9.85 
Exercise price (per Unit)  $10.00 
Volatility   6.50%
Risk-free rate   4.01%
Expected term (years)   0.12