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FAIR VALUE MEASUREMENTS | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2025 | Dec. 31, 2024
Fair Value Disclosures [Abstract] |  |
FAIR VALUE MEASUREMENTS | NOTE 8 – FAIR VALUE MEASUREMENTS The following tables present information about the Company’s liabilities that are measured at fair value on a recurring basis as of September 30, 2025 and December 31, 2024 and indicate the fair value hierarchy of the valuation techniques that the Company utilized to determine such fair value: The fair value of financial instruments on September 30, 2025 is summarized below: SCHEDULE OF ASSETS AND LIABILITIES MEASURED AT FAIR VALUE ON A RECURRING BASIS
Description |  | Quoted Prices in Active Markets (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Other Unobservable Inputs (Level 3) |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Derivative liabilities-public warrants |  | $ | - |  |  | $ | - |  |  | $ | 942,000 |
Derivative liabilities-private warrants |  | $ | - |  |  | $ | - |  |  | $ | 1,675,683 |
Derivative liabilities-earnout shares |  | $ | - |  |  | $ | - |  |  | $ | 440 |
Derivative liabilities-sponsor earnout shares |  | $ | - |  |  | $ | - |  |  | $ | 150 |
Total |  | $ | - |  |  | $ | - |  |  | $ | 2,618,273 |
Mezzanine Equity: |  |  |  |  |  |  |  |  |  |  |  |
Series C preferred stock |  | $ | - |  |  | $ | - |  |  | $ | 41,170,508 |
The fair value of financial instruments on December 31, 2024 is summarized below:
Description |  | Quoted Prices in Active Markets (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Other Unobservable Inputs (Level 3) |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Derivative liabilities-public warrants |  | $ | - |  |  | $ | - |  |  | $ | 1,020,000 |
Derivative liabilities-private warrants |  | $ | - |  |  | $ | - |  |  | $ | 930,053 |
Derivative liabilities-earnout shares |  | $ | - |  |  | $ | - |  |  | $ | 785,351 |
Derivative liabilities-sponsor earnout shares |  | $ | - |  |  | $ | - |  |  | $ | 267,733 |
Total |  | $ | - |  |  | $ | - |  |  | $ | 3,003,137 |
Mezzanine Equity: |  |  |  |  |  |  |  |  |  |  |  |
Series C preferred stock |  | $ | - |  |  | $ | - |  |  | $ | 71,809,025 |
The initial and subsequent fair values of the Public Warrants issued in connection with the Initial Public Offering and the fair value of the Private Placement Warrants have been estimated using a Black-Scholes model. For the nine months ended September 30, 2025 and 2024, the Company recognized a loss in the statement of operations resulting from an increase in the fair value of warrant liabilities of $667,630 and $0, respectively, presented as change in fair value of derivative warrant liabilities on the accompanying consolidated statements of operations. The following table provides quantitative information regarding Level 3 fair value measurements inputs at their measurement dates: September 30, 2025 and December 31, 2024: SCHEDULE OF QUANTITATIVE INFORMATION REGARDING LEVEL 3 FAIR VALUE MEASUREMENTS INPUTS
|  | September 30, 2025 |  |  | December 31, 2024 |
Exercise price |  | $ | 11.50 |  |  | $ | 11.50 |
Stock price |  | $ | 1.19 |  |  | $ | 3.00 |
Public warrant price |  | $ | 0.0785 |  |  | $ | 0.085 |
Volatility |  |  | 78.20 | % |  |  | 33.50 | %
Risk-free rate |  |  | 3.69 | % |  |  | 4.38 | %
Dividend yield |  |  | 0.00 | % |  |  | 0.00 | %
The initial fair value of the Company Earnout Shares and the fair value of the Sponsor Earnout Shares have been estimated using a Monte Carlo simulation model. For the nine months ended September 30, 2025 and 2024, the Company recognized a gain in the statement of operations resulting from a decrease in the fair value of liabilities of approximately $1,052,494 and $0, respectively, presented as change in fair value of derivative earnout shares and sponsor earnout shares liabilities on the accompanying consolidated statements of operations. The following table provides quantitative information regarding Level 3 fair value measurements inputs at their measurement dates: September 30, 2025 and December 31, 2024: SCHEDULE OF QUANTITATIVE INFORMATION REGARDING LEVEL 3 FAIR VALUE MEASUREMENTS INPUTS
|  | September 30, 2025 |  |  | December 31, 2024 |
Stock price |  | $ | 1.19 |  |  | $ | 3.00 |
Volatility |  |  | 25.40 | % |  |  | 34.00 | %
Risk-free rate |  |  | 3.92 | % |  |  | 4.38 | %
Dividend yield |  |  | 0.00 | % |  |  | 0.00 | %
The initial fair value of the Series C Preferred Stock has been estimated using a Monte Carlo simulation model at the business combination date of December 13, 2024. For the year ended December 31, 2024, the Company recognized the fair value of the Series C Preferred Stock of approximately $71,809,025, presented as mezzanine equity on the accompanying consolidated balance sheets. The following table provides quantitative information regarding Level 3 fair value measurements inputs at the measurement date: December 13, 2024: SCHEDULE OF QUANTITATIVE INFORMATION REGARDING LEVEL 3 FAIR VALUE MEASUREMENTS INPUTS
|  | December 13, 2024 |
Stock price |  | $ | 9.50 |
Volatility |  |  | 26.50 | %
Risk-free rate |  |  | 4.25 | %
Dividend yield |  |  | 0.00 | %
Fair value measurement input |  |  | 0.00 | %
| NOTE 8 – FAIR VALUE MEASUREMENTS The following table present information about the Company’s liabilities that are measured at fair value on a recurring basis as of December 31, 2024 and indicate the fair value hierarchy of the valuation techniques that the Company utilized to determine such fair value: December 31, 2024 SCHEDULE OF ASSETS AND LIABILITIES MEASURED AT FAIR VALUE ON A RECURRING BASIS
Description |  | Quoted Prices in Active Markets (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Other Unobservable Inputs (Level 3) |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Derivative liabilities-public warrants |  | $ | - |  |  | $ | - |  |  | $ | 1,020,000 |
Derivative liabilities-private warrants |  | $ | - |  |  | $ | - |  |  | $ | 930,053 |
Derivative liabilities-earnout shares |  | $ | - |  |  | $ | - |  |  | $ | 785,351 |
Derivative liabilities-sponsor earnout shares |  | $ | - |  |  | $ | - |  |  | $ | 267,733 |
Total |  | $ | - |  |  | $ | - |  |  | $ | 3,003,137 |
Mezzanine Equity: |  |  |  |  |  |  |  |  |  |  |  |
Series C preferred stock |  | $ | - |  |  | $ | - |  |  | $ | 71,809,025 |
The initial and subsequent fair values of the Public Warrants issued in connection with the Initial Public Offering and the fair value of the Private Placement Warrants have been estimated using a Black-Scholes model. For the year ended December 31, 2024, the Company recognized a loss to the statement of operations resulting from an increase in the fair value of warrant liabilities of $397,553, presented as change in fair value of derivative warrant liabilities on the accompanying consolidated statements of operations. The following table provides quantitative information regarding Level 3 fair value measurements inputs at their measurement dates: December 13, 2024 and December 31, 2024: SCHEDULE OF QUANTITATIVE INFORMATION REGARDING LEVEL 3 FAIR VALUE MEASUREMENTS INPUTS
|  | December 13, 2024 |  |  | December 31, 2024 |
Exercise price |  | $ | 11.50 |  |  | $ | 11.50 |
Stock price |  | $ | 9.50 |  |  | $ | 3.00 |
Public warrant price |  | $ | 0.075 |  |  | $ | 0.085 |
Volatility |  |  | de minimis |  |  |  | 33.50 | %
Risk-free rate |  |  | 4.25 | % |  |  | 4.38 | %
Dividend yield |  |  | 0.00 | % |  |  | 0.00 | %
The initial fair value of the Company Earnout Shares and the fair value of the Sponsor Earnout Shares have been estimated using a Monte Carlo simulation model. For the year ended December 31, 2024, the Company recognized a gain to the statement of operations resulting from a decrease in the fair value of liabilities of approximately $18,731,514, presented as change in fair value of derivative earnout shares and sponsor earnout shares liabilities on the accompanying consolidated statements of operations. The following table provides quantitative information regarding Level 3 fair value measurements inputs at their measurement dates: December 13, 2024 and December 31, 2024: SCHEDULE OF QUANTITATIVE INFORMATION REGARDING LEVEL 3 FAIR VALUE MEASUREMENTS INPUTS
|  | December 13, 2024 |  |  | December 31, 2024 |
Stock price |  | $ | 9.50 |  |  | $ | 3.00 |
Volatility |  |  | 34.00 | % |  |  | 34.00 | %
Risk-free rate |  |  | 4.25 | % |  |  | 4.38 | %
Dividend yield |  |  | 0.00 | % |  |  | 0.00 | %
The initial fair value of the Series C Preferred Stock has been estimated using a Monte Carlo simulation model at the business combination date of December 13, 2024. For the year ended December 31, 2024, the Company recognized the fair value of the Series C Preferred Stock of approximately $71,809,025, presented as mezzanine equity on the accompanying consolidated balance sheets. The following table provides quantitative information regarding Level 3 fair value measurements inputs at the measurement date: December 13, 2024: SCHEDULE OF QUANTITATIVE INFORMATION REGARDING LEVEL 3 FAIR VALUE MEASUREMENTS INPUTS
|  | December 13, 2024 |
Stock price |  | $ | 9.50 |
Volatility |  |  | 26.50 | %
Risk-free rate |  |  | 4.25 | %
Dividend yield |  |  | 0.00 | %

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- Definition The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (bbb)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 107 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482078/820-10-55-107 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 100 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482078/820-10-55-100 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(3) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6A -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2E -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2E Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6A -Subparagraph (h) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6A -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6A -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6A -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (h) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (g) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 940 -SubTopic 820 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478119/940-820-50-1 + Details
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