FAIR VALUE MEASUREMENTS (Tables)

6 Months Ended

Jun. 30, 2026

FAIR VALUE MEASUREMENTS

Schedule of fair value Measurement

Description	Level		June 30, 2026
Assets:
Investments held in Trust Account – money market fund		1	$	100,738,435

Summary of quantitative information regarding market assumptions of warrants

Input	April 15, 2026
Risk-free interest rate		3.99	%
Expected term (years)		6.0
Pre-business combination volatility		5.00	%
Post-business combination volatility		21.55	%
Exercise price	$	11.50
Underlying Class A ordinary share price	$	9.91
Redemption threshold price	$	18.00
Redemption threshold days	20 days within any 30-day period
Redemption price	$	0.01
Probability of completing a Business Combination		15	%

Summary of quantitative information regarding market assumptions of Rights

Input	April 15, 2026
Risk-free interest rate		3.70	%
Expected term (years)		1.00
Underlying Class A ordinary share price	$	9.57
Probability of completing a Business Combination		15	%

Summary of quantitative information regarding market assumptions of over-allotment option

Input	April 15, 2026
Number of option Units		1,500,000
Underlying Unit fair value	$	9.99
Exercise price per Unit	$	10.00
Remaining contractual term (years)		0.1178
Expected volatility		2.00	%
Risk-free interest rate		3.72	%
Fair value per option Unit	$	0.0472

Summary of quantitative information regarding market assumptions of over-allotment option liability

	Over-Allotment Option Liability
Initial recognition at April 15, 2026	$	70,726
Change in fair value		(70,726	)
Balance as of June 30, 2026	$	-