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FAIR VALUE MEASUREMENTS (Tables)
9 Months Ended 12 Months Ended
Sep. 30, 2025
Dec. 31, 2024
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]    
SCHEDULE OF ASSETS AND LIABILITIES MEASURED AT FAIR VALUE ON A RECURRING BASIS

The fair value of financial instruments on September 30, 2025 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  $-   $-   $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 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

  

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 
Fair Value, Inputs, Level 3 [Member]    
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]    
SCHEDULE OF QUANTITATIVE INFORMATION REGARDING LEVEL 3 FAIR VALUE MEASUREMENTS INPUTS

The following table provides quantitative information regarding Level 3 fair value measurements inputs at the measurement date: December 13, 2024:

 

   December 13, 2024 
Stock price  $9.50 
Volatility   26.50%
Risk-free rate   4.25%
Dividend yield   0.00%

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%

 

Series C Preferred Stock [Member]    
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]    
SCHEDULE OF QUANTITATIVE INFORMATION REGARDING LEVEL 3 FAIR VALUE MEASUREMENTS INPUTS

The following table provides quantitative information regarding Level 3 fair value measurements inputs at their measurement dates: September 30, 2025 and December 31, 2024:

 

   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 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%
Earnou Shares and Sponsor Earnout Shares [Member]    
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]    
SCHEDULE OF QUANTITATIVE INFORMATION REGARDING LEVEL 3 FAIR VALUE MEASUREMENTS INPUTS

The following table provides quantitative information regarding Level 3 fair value measurements inputs at their measurement dates: September 30, 2025 and December 31, 2024:

 

   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 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%