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CLASS A COMMON STOCK SUBJECT TO POSSIBLE REDEMPTION (Tables) | 9 Months Ended | 10 Months Ended
--- | --- | ---
Sep. 30, 2022 | Dec. 31, 2021
CLASS A COMMON STOCK SUBJECT TO POSSIBLE REDEMPTION. |  |
Schedule of Class A common shares subject to possible redemption reflected on the balance sheet | ​
​ | ​ | ​ | ​
Gross proceeds from IPO |  | $ | 143,750,000
Less: | ​ |  |
Offering costs allocated to Class A ordinary shares subject to possible redemption | ​ |  | (7,193,811)
Private placement warrants proceeds in excess of fair value | ​ |  | (2,921,750)
Plus: | ​ |  |
Remeasurement of carrying value to redemption value | ​ |  | 10,115,561
Class A ordinary shares subject to possible redemption, December 31, 2021 | ​ |  | 143,750,000
Remeasurement of carrying value to redemption value | ​ |  | 607,177
Class A ordinary shares subject to possible redemption, September 30, 2022 | ​ | $ | 144,357,177
| As of December 31, 2021, Class A common stock subject to possible redemption reflected on the balance sheet is reconciled on the following table:
​ | ​ | ​ | ​
​ | ​ | For the
​ | ​ | Period from
​ | ​ | February 26,
​ | ​ | 2021
​ | ​ | (Inception)
​ | ​ | Through
​ | ​ | December 31,
​ | ​ | 2021
Gross proceeds |  | $ | 143,750,000
Less: | ​ |  |
Offering costs allocated to Class A common stock subject to possible redemption | ​ |  | (7,193,811)
Private placement warrants proceeds in excess of fair value | ​ |  | (2,921,750)
Plus: | ​ |  |
Re-measurement of carrying value to redemption value | ​ |  | 10,115,561
Class A common stock subject to possible redemption | ​ | $ | 143,750,000

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- Definition Tabular disclosure of temporary equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (27) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 480 -SubTopic 10 -Section S99 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=122040564&loc=d3e177068-122764 + Details
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