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Fair Value Measurements (Tables)

3 Months Ended

12 Months Ended

Mar. 31, 2023

Dec. 31, 2022

Fair Value Measurements [Abstract]

Schedule of company’s assets that are measured at fair value on a recurring basis

Description		Level		March 31, 2023			Level		December 31, 2022
Assets:
Marketable securities held in Trust Account		1		$	174,396,858		1		$	174,948,027
Liabilities:
Warrant liability – Public Warrants		1		$	1,265,000		1		$	517,500
Warrant liability – Private Placement Warrants		3			1,254,000		3			513,000

Description		Level		December 31, 2022			Level		December 31, 2021
Assets:
Marketable securities held in Trust Account		1		$	174,948,027		1		$	172,506,512
Liabilities:
Warrant liability – Public Warrants		1		$	517,500		1		$	3,051,191
Warrant liability – Private Placement Warrants		3			513,000		3			3,032,325

Schedule of level 3 fair value measurements

		March 31, 2023				December 31, 2022
Stock price		$	10.13			$	9.94
Exercise price		$	11.50			$	11.50
Expected term (in years)			0.71				4.50
Volatility			16.3	%			10.60	%
Risk-free rate			4.76	%			4.68	%
Dividend yield			0.0	%			0.00	%

		December 31, 2022				December 31, 2021
Stock price		$	9.94			$	9.64
Exercise price		$	11.50			$	11.50
Expected term (in years)			4.50				5.00
Volatility			10.60	%			11.40	%
Risk-free rate			4.68	%			1.23	%
Dividend yield			0.00	%			0.00	%

Schedule of changes in the fair value of level 3 warrant liabilities

		Private Placement			Public		Warrant Liabilities
Fair value as of December 31, 2022		$	513,000		—		$	513,000
Change in fair value			741,000		—			741,000
Fair value as of March 31, 2023		$	1,254,000		—		$	1,254,000

		Private Placement			Public		Warrant Liabilities
Fair value as of December 31, 2021		3,032,325			—		3,032,325
Change in fair value		(2,519,325	)		—		(2,519,325	)
Fair value as of December 31, 2022		513,000			—		513,000

		Private Placement				Public		Warrant Liabilities
Fair value as of December 31, 2021		$	3,032,325			—		$	3,032,325
Change in fair value			(2,519,325	)		—			(2,519,325	)
Fair value as of December 31, 2022		$	513,000			—		$	513,000

		Private Placement				Public				Warrant Liabilities
Fair value as of February 12, 2021 (inception)		$	—			$	—			$	—
Initial measurement on June 11, 2021			5,092,500				4,750,000				9,842,500
Over allotment on July 1, 2021			436,500				712,500				1,149,000
Change in fair value			(2,496,675	)			(2,411,309	)			(4,907,984	)
Transfer to Level 1			—				(3,051,191	)			(3,051,191	)
Fair value as of December 31, 2021		$	3,032,325				—			$	3,032,325

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Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482106/820-10-50-2

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- Definition

Tabular disclosure of the reconciliation of beginning and ending balances of the fair value of plan assets of pension plans and/or other employee benefit plans showing separately, if applicable, the effects during the period attributable to each of the following: actual return on plan assets, foreign currency exchange rate changes, contributions by the employer, contributions by plan participants, benefits paid, business combinations, divestitures, and settlements.

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-Topic 715
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-Name Accounting Standards Codification
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- Definition

Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

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