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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($) |  |  | 9 Months Ended | 12 Months Ended
--- | --- | --- | --- | ---
Dec. 12, 2022 | Dec. 22, 2020 | Sep. 30, 2023 | Sep. 30, 2022 | Dec. 31, 2022 | Dec. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |  |  |  |  |
Offering costs |  |  |  |  | $ 0 | $ 242,000
Income tax provision |  |  | 0.00% |  |  |
Statutory tax rate |  |  |  |  | 21.00% | 21.00%
Unrecognized tax benefits |  |  |  |  | $ 0 | $ 0
Anti-dilutive securities attributable to warrants (in shares) |  |  | 21,097,831 | 13,381,126 | 16,879,990 | 12,731,606
MedTech Acquisition Corp |  |  |  |  |  |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |  |  |  |  |
Cash |  |  |  |  | $ 153,563 | $ 200,884
Cash equivalents |  |  |  |  | 0 | $ 0
Accretion of carrying value to redemption value |  |  |  |  | $ 2,171,303 |
Number of public shares held | 23,046,578 |  |  |  |  |
Amount removed from trust account | $ 232,370,000 |  |  |  |  |
Per share removal from trust account | $ 10.08 |  |  |  |  |
Remaining amount held in the trust account | $ 19,700,000 |  |  |  |  |
Shares outstanding |  |  |  |  | 1,953,422 |
Deposited into trust account |  |  |  |  | $ 78,137 |
Percent of deposits funded by TriSalus |  |  |  |  | 50.00% |
Income tax provision |  |  |  |  | 9.34% | 0.00%
Statutory tax rate |  |  |  |  | 21.00% | 21.00%
Unrecognized tax benefits |  |  |  |  | $ 0 | $ 0
Unrecognized tax benefits accrued for interest and penalties |  |  |  |  | $ 0 | $ 0
Offering costs |  | $ 14,161,525 |  |  |  |
MedTech Acquisition Corp | Extension Note |  |  |  |  |  |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |  |  |  |  |
Percent of deposits drawn down |  |  |  |  | 50.00% |
MedTech Acquisition Corp | Initial Public Offering |  |  |  |  |  |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |  |  |  |  |
Offering costs related to IPO |  | 13,638,664 |  |  |  |
MedTech Acquisition Corp | Class A Common Stock |  |  |  |  |  |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |  |  |  |  |
Anti-dilutive securities attributable to warrants (in shares) |  |  |  |  | 13,266,666 |
MedTech Acquisition Corp | Class A common stock subject to possible redemption |  |  |  |  |  |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |  |  |  |  |
Accretion of carrying value to redemption value |  |  |  |  | $ (2,093,167) |
Redemption price per share |  |  |  |  | $ 10.14 | $ 10.00
Number of shares subject to redemption |  |  |  |  | 1,953,422 | 25,000,000
MedTech Acquisition Corp | Public Warrants |  |  |  |  |  |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |  |  |  |  |
Offering costs |  | 514,106 |  |  |  |
MedTech Acquisition Corp | Private Placement Warrants |  |  |  |  |  |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |  |  |  |  |
Offering costs |  | $ 8,755 |  |  |  |

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