v3.26.1
Fair Value Measurements (Tables)
12 Months Ended
Dec. 31, 2025
Schedule of Assets that are Measured at Fair Value
The following table presents information about the Company’s assets and liabilities that are measured at fair value as of December 31, 2025 and 2024, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:
 
    
Level
    
December 31, 2025
    
December 31, 2024
 
Investments held in Trust Account
     1      $ 120,509,940      $ 100,596,478  
Over-allotment option liability
     3      $ —       $ 147,970  
Schedule of Initial Measurement of the Over-Allotment Option
The key inputs into the Black-Scholes model were as follows at December 31, 2024:
 
    
December 31, 2024
 
Risk-free interest rate
     4.40 % 
Expected term (years)
     0.12  
Expected volatility
     4.91 % 
Exercise price
   $ 10.00  
Fair value of over-allotment Unit
   $ 0.099