v3.26.1
FAIR VALUE MEASUREMENTS (Tables)
12 Months Ended
Dec. 31, 2025
FAIR VALUE MEASUREMENTS  
Schedule of fair value measured

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Fair Value Measured as of December 31, 2025

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Level 1

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Level 2

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Level 3

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Total

Assets

 

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Cash and marketable securities held in Trust Account

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$

258,240,938

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$

—

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$

—

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$

258,240,938

Liabilities:

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Subscription agreement liability

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—

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—

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9,075,000

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9,075,000

Total Subscription agreement liability

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$

—

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$

—

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$

9,075,000

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$

9,075,000

Schedule of inputs used to calculate fair value of liability

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October 9,

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2025

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(Initial

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December31,

 

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measurement)

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2025

 

Probability of Business Combination

 

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60

%  

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75

%

Underlying Ordinary Share price

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$

11.27

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$

11.38

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Term (years)

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0.48

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0.25

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Risk-free rate

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3.85

%  

 

3.67

%

Volatility

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2.50

%  

 

10.40

%

Schedule of changes in the fair value of the Subscription Agreement liability

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Subscription

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Agreement

Fair value as of October 9, 2025 (initial measurement)

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$

7,177,500

Change in fair value

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1,897,500

Fair value as of December 31, 2025

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$

9,075,000