XML 44 R24.htm IDEA: XBRL DOCUMENT v3.23.3
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