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FAIR VALUE MEASUREMENTS
7 Months Ended
Sep. 30, 2025
Fair Value Disclosures [Abstract]  
FAIR VALUE MEASUREMENTS

NOTE 7. FAIR VALUE MEASUREMENTS

 

The following table presents information about the Company’s assets that are measured at fair value on September 30, 2025, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:

 

   Level  September 30,
2025
 
Assets:        
Marketable securities held in Trust Account  1  $245,365,396 

 

The fair value of the Public Warrants is $1,907,850, or $0.158 per Public Warrant. The fair value of Public Warrants was determined using Monte Carlo Simulation Model. The Public Warrants 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:

 

   May 14, 2025 
Underlying stock price  $10.05 
Exercise price  $11.50 
Volatility   5.20%
Remaining term (years)   7.01 
Risk-free rate   4.26%
Pre-adjusted value per share  $1.58 
Implied market adjustment   10.0%