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FAIR VALUE MEASUREMENTS | 12 Months Ended
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Dec. 31, 2025
Fair Value Disclosures [Abstract] |
FAIR VALUE MEASUREMENTS | NOTE 8. FAIR VALUE MEASUREMENTS The fair value of the Public Warrants issued in the Initial Public Offering is $2,328,750, or $0.27 per Public Warrant. The fair value of the Public Warrants was determined using a call option pricing analysis under the Black-Scholes model (Level 3). The Public Warrants issued in the Initial Public Offering have been classified within shareholders’ deficit 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 issued in the Initial Public Offering as of May 2, 2025:
Schedule of Public Warrants issued in the Initial Public Offering |  |  |  |
Traded price of Unit |  |  | 10.0 |
Expected term to De-SPAC (years) |  |  | 1.0 |
Probability of De-SPAC |  |  | 20.0 |
Risk-free rate |  |  | 3.98 | %
Industry volatility |  |  | 22.6 | %
The fair value of the Representative Shares issued at the closing of the Initial Public Offering was $322,575, or $1.87 per Representative Share. The fair value of the Representative Shares was determined using the Black-Scholes model (Level 3). The Representative Shares issued at the closing of the Initial Public Offering have been classified within shareholders’ deficit 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 Representative Shares issued at the closing of the Initial Public Offering as of May 2, 2025:
Schedule of Shares issued at the closing of the Initial Public Offering |  |  |  |
Traded price of Class A ordinary share |  |  | 10.0 |
Expected term to De-SPAC (years) |  |  | 1.0 |
Probability of De-SPAC |  |  | 20.0 | %
Risk-free rate |  |  | 3.88 | %
Restriction period post De-SPAC (years) |  |  | 0.5 |
Industry volatility |  |  | 17.9 | %
Discount for lack of marketability |  |  | 3.0 | %
The following table presents information about the Company’s assets that are measured at fair value as of December 31, 2025 (none as of December 31, 2024), and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:
Schedule of fair value hierarchy of the valuation inputs |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | As of December 31, 2025 |  |  | Quoted Prices in Active Markets (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Other Unobservable Inputs (Level 3) |
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investments held in Trust Account |  | $ | 177,971,442 |  |  | $ | 177,971,442 |  |  | $ | - |  |  | $ | - |

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- Definition The entire disclosure of the fair value measurement of assets and liabilities, which includes financial instruments measured at fair value that are classified in shareholders' equity, which may be measured on a recurring or nonrecurring basis. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/820/tableOfContent + Details
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