v3.25.4

FAIR VALUE MEASUREMENTS (Tables)

9 Months Ended

Sep. 30, 2025

Fair Value Disclosures [Abstract]

SCHEDULE OF MEASURED FAIR VALUE ON RECURRING BASIS

The following table presents information about the Company’s assets and liabilities that are measured at fair value on a recurring basis at September 30, 2025 and December 31, 2024, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value.

 SCHEDULE OF MEASURED FAIR VALUE ON RECURRING BASIS

Nature		Level				September 30, 2025				December 31, 2024
Assets:
Marketable securities held in the trust account			1			$	8,215,231			$	75,794,241
Cash equivalents			1			$	17,731			$	103,774
Liabilities:
FPA liability			3			$	1,173,651			$	-

SCHEDULE OF INFORMATION REGARDING THE LEVEL 3 FAIR VALUE MEASUREMENT INPUTS AT THEIR MEASUREMENT DATES

The following table provides additional quantitative information regarding the Level 3 fair value measurement inputs at their measurement dates for the FPA liability:

 SCHEDULE OF INFORMATION REGARDING THE LEVEL 3 FAIR VALUE MEASUREMENT INPUTS AT THEIR MEASUREMENT DATES

		At initial issuance January 13, 2025				September 30, 2025
Stock price		$	6.72			$	9.19
Expected redemption price		$	10.99			$	11.29
Time to expiration			1.46				1.41
Risk-free rate			4.3	%			3.6	%
Volatility			35.0	%			31.0	%
Dividend yield			0.0	%			0.0	%
FPA liability, measurement input			0.0	%			0.0	%

SCHEDULE OF FAIR VALUE OF FORWARD PURCHASE AGREEMENT LIABILITY

The following table presents the changes in the fair value of FPA liability for nine months ended September 30, 2025:

 SCHEDULE OF FAIR VALUE OF FORWARD PURCHASE AGREEMENT LIABILITY

January 1, 2025		$	-
Fair value of FPA liability, beginning balance		$	-
Initial recognition at January 14, 2025 of 500,000 shares			1,929,656
Change in fair value			(756,005	)
Fair value of FPA liability as of September 30, 2025		$	1,173,651
Fair value of FPA liability, ending balance		$	1,173,651

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Tabular disclosure of input and valuation technique used to measure fair value and change in valuation approach and technique for each separate class of asset and liability measured on recurring and nonrecurring basis.

+ 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 103
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-103

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (bbb)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

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Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

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