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Condensed Statement of Cash Flows - USD ($) | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2024 | Mar. 31, 2023 | Dec. 31, 2023 | Dec. 31, 2022
Cash flows from operating activities: |  |  |  |  |  |  |
Net loss | $ 590,103 | $ 998,238 |  | $ 3,147,500 |  | $ (1,111,964) |
Adjustments to reconcile net loss to net cash provided by operating activities: |  |  |  |  |  |  |
Interest earned on securities held in Trust Account | (949,100) | (1,631,158) |  | (5,175,207) |  | (2,932,192) |
Changes in operating assets and liabilities: |  |  |  |  |  |  |
Prepaid insurance |  | 94,553 |  | 94,553 |  | 509,554 |
Accrued expenses | 47,240 | 337,730 |  | 1,190,376 |  | 2,711,299 |
Accrued expenses – related party | 36,000 | 70,719 |  | 189,820 |  | 66,587 |
Net cash used in operating activities | (275,757) | (129,918) |  | (552,958) |  | (756,716) |
Cash flows from investing activities: |  |  |  |  |  |  |
Cash withdrawn from Trust Account in connection with redemption | 30,285,815 | 109,309,854 |  | 133,124,975 |  |  |
Investment of cash in Trust Account | (320,000) | (580,000) |  | (2,540,000) |  | (2,999,982) |
Net cash used in investing activities | 29,965,815 | 108,729,854 |  | 130,584,975 |  | (2,999,982) |
Cash flows from financing activities: |  |  |  |  |  |  |
Proceeds from promissory note- Seamless Note | 241,706 |  |  |  |  |  |
Redemption of Class A ordinary shares | (30,285,815) | (109,309,854) |  | (133,124,975) |  |  |
Contribution for extension | 320,000 | 580,000 |  | 2,540,000 |  | 2,999,982 |
Proceeds from working capital loan- related party |  |  |  | 325,000 |  |  |
Net cash generated from/(used in) financing activities | (29,724,109) | (108,729,854) |  | (130,259,975) |  | 2,999,982 |
Net increase/(decrease) in cash and cash equivalents | (34,051) | (129,918) |  | (227,958) |  | (756,716) |
Cash and cash equivalents, restricted cash and escrow money receivable at beginning of the period | 43,509 | 271,467 |  | 271,467 |  | 1,028,183 |
Cash and cash equivalents, restricted cash and escrow money receivable at end of the period | 9,458 | 141,549 |  | 43,509 |  | 271,467 |
Non-cash investing and financing activities: |  |  |  |  |  |  |
Accretion of Class A ordinary shares to redemption value | 1,269,100 | 2,211,158 |  | 7,715,207 |  | 5,934,098 |
Seamless Group Inc. [Member] |  |  |  |  |  |  |
Cash flows from operating activities: |  |  |  |  |  |  |
Net loss | (2,631,928) | (3,339,807) |  | (14,417,786) |  | (15,725,713) | [1]
Adjustments to reconcile net loss to net cash provided by operating activities: |  |  |  |  |  |  |
Amortization of discount on convertible bonds |  | 282,588 |  | 807,860 |  | 3,438,950 | [1]
Depreciation of equipment and software | 142,518 | 197,905 |  | 607,138 |  | 701,262 | [1]
Depreciation of right-of-use assets | 41,981 | 65,905 |  | 183,198 |  | 170,443 | [1]
Amortization of intangible assets | 831,392 | 880,595 |  | 3,200,843 |  | 3,525,388 | [1]
Step acquisition of a subsidiary |  |  |  |  |  | (2,129,515) | [1]
Deferred income taxes | 54,704 | 90,372 |  | 494,737 |  | 113,782 | [1]
Gain on disposal of fixed assets |  |  |  | (36,519) |  |  | [1]
Unrealized foreign exchange gain | (124,690) | (71,785) |  | (65,981) |  | 543,277 | [1]
Changes in operating assets and liabilities: |  |  |  |  |  |  |
Accounts receivable | (110,270) | 475,853 |  | 605,202 |  | 255,732 | [1]
Prepayments to remittance agents |  |  |  | (45,631) |  |  | [1]
Amounts due to immediate holding company |  |  |  | (391,432) |  |  | [1]
Amounts due from related parties |  |  |  | (5,348,525) |  | (3,418,880) | [1]
Prepayments, receivables and other assets | 9,477,057 | 5,128,207 |  | 2,502,972 |  | (5,796,690) | [1]
Escrow money payable | 218,542 | (97,269) |  | 80,006 |  | 94,918 | [1]
Client money payable | 146,847 | (274,960) |  | (1,593,194) |  | 544,998 | [1]
Accounts payable, accruals and other payables | (7,014,740) | (16,462,968) |  | (4,827,110) |  | (12,249,700) | [1]
Amounts due to related parties | (2,205,121) | 3,102,956 |  | 3,149,825 |  | 38,769,225 | [1]
Lease liabilities |  |  |  | (192,097) |  | (155,561) | [1]
Interest payable on convertible bonds | 952,736 | 432,031 |  |  |  |  |
Net cash used in operating activities | (220,972) | (9,590,377) |  | (15,286,494) |  | 8,681,916 | [1]
Cash flows from investing activities: |  |  |  |  |  |  |
Purchases of property, plant and equipment | (12,058) | (82,306) |  | (291,856) |  | (532,332) | [1]
Proceed received from disposal of property, plant and equipment |  |  |  | 36,679 |  |  | [1]
Decrease in short-term investments | 615 |  |  | 1,700,000 |  |  | [1]
Acquisition of a subsidiary |  |  |  |  |  | (200,000) | [1]
Net cash used in investing activities | (11,443) | (82,306) |  | 1,444,823 |  | (732,332) | [1]
Cash flows from financing activities: |  |  |  |  |  |  |
Dividend paid |  |  |  |  |  | (1,912,014) | [1]
Increase in bank overdrafts |  | 124,855 |  |  |  | (27,861) | [1]
Proceeds from borrowings | 639,210 |  |  | 1,251,752 |  | 1,481,263 | [1]
Repayment of borrowings | (95,742) |  |  | (2,212,067) |  | (2,242,961) | [1]
Proceeds from receivable factoring | 586,789 | 721,807 |  | 2,210,415 |  | 3,230,844 | [1]
Repayment of receivable factoring | (610,559) | (805,820) |  | (2,447,748) |  | (2,796,291) | [1]
Repayment of convertible bonds |  |  |  |  |  | (3,500,000) | [1]
Payment of principal elements of lease liabilities | 46,295 | 41,914 |  |  |  |  |
Payment of interest elements of lease liabilities | 2,952 | 7,646 |  |  |  |  |
Net cash generated from/(used in) financing activities | 470,451 | (8,718) |  | (1,197,648) |  | (5,767,020) | [1]
Net increase/(decrease) in cash and cash equivalents | 238,036 | (9,681,401) |  | (15,039,319) |  | 2,182,564 | [1]
Cash and cash equivalents, restricted cash and escrow money receivable at beginning of the period | 58,960,384 | 73,999,703 | [1] | 73,999,703 | [1] | 71,817,139 | [1]
Cash and cash equivalents, restricted cash and escrow money receivable at end of the period | 59,198,420 | 64,318,302 |  | 58,960,384 |  | 73,999,703 | [1]
Supplemental disclosure of cash flow information: |  |  |  |  |  |  |
Income taxes received/(paid) |  |  |  | 761,333 |  | (1,203,790) | [1]
Interest paid |  |  |  | $ (1,819,174) |  | $ (1,351,939) | [1]
Payment of principal elements of lease liabilities | (46,295) | (41,914) |  |  |  |  |
Payment of interest elements of lease liabilities | $ (2,952) | $ (7,646) |  |  |  |  |
[1] | Periods presented have been adjusted. Additional information regarding the adjustment may be found in Note 3 – Restatement of Previously Issued Financial Statements, included elsewhere in the notes to the financial statements.

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- Definition Repayments of securitizations of receivables treated as collateralized borrowings, which are classified as financing transactions. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 15 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482740/230-10-45-15 + Details
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- Definition The cash outflow from the repayment of a long-term debt instrument which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 15 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482740/230-10-45-15 + Details
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- Definition Amount of cash outflow for short-term and long-term debt. Excludes payment of lease obligation. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 15 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482740/230-10-45-15 + Details
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- Definition The cash outflow for debt initially having maturity due after one year or beyond the normal operating cycle, if longer. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 15 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482740/230-10-45-15 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-03(i)(2)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479886/946-10-S99-3 + Details
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