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v3.22.4

Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2022
Significant Accounting Policies |
Summary of reconciliation of class A ordinary shares reflected in the balance sheet | At December 31, 2022 and 2021, the Class A common stock reflected in the balance sheets is reconciled in the following table: ​
​ | ​ | ​ | ​
Gross proceeds |  | $ | 345,000,000
Less: | ​ |  |
Deferred underwriting costs, net of amounts attributable to warrant liability | ​ | ​ | (11,431,342)
Paid underwriting fees, net of amounts attributable to warrant liability | ​ | ​ | (6,532,196)
Proceeds allocated to Public Warrants | ​ | ​ | (18,390,225)
Other offering costs paid | ​ |  | (516,291)
Plus: | ​ |  |
Remeasurement of shares subject to redemption | ​ | ​ | 43,770,054
Class A common stock subject to possible redemption, December 31, 2021 | ​ | ​ | 351,900,000
Plus: | ​ | ​ | ​
Increase in redemption value of shares subject to possible redemption | ​ | ​ | 3,743,935
Class A common stock subject to possible redemption, December 31, 2022 | ​ | $ | 355,643,935
​
Summary of reconciliation of net income per common share | Net income per common share is as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Period from February 18, 2021
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | (inception) through
​ | ​ | Year ended December 31, 2022 | ​ | December 31, 2021
​ |  | Class A |  | Class B |  | Class A | ​ | Class B
Basic and diluted net income per share |  | ​ |  |  | ​ |  | ​ | ​ | ​ | ​ | ​ | ​
Numerator: |  | ​ |  |  | ​ |  | ​ | ​ | ​ | ​ | ​ | ​
Allocation of net income (Basic net income per share) | ​ | $ | 19,405,027 | ​ | $ | 4,851,257 | ​ | $ | 4,040,620 | ​ | $ | 5,128,985
Dilutive effect of contingently issued stock | ​ | $ | — | ​ | $ | — | ​ | $ | (47,817) | ​ | $ | 47,817
Allocation of net income (Diluted net income per share) | ​ | $ | 19,405,027 | ​ | $ | 4,851,257 | ​ | $ | 3,992,803 | ​ | $ | 5,176,802
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Denominator | ​ |  |  | ​ |  |  | ​ | ​ | ​ | ​ | ​ | ​
Basic weighted-average shares outstanding | ​ |  | 34,500,000 | ​ |  | 8,625,000 | ​ | ​ | 5,876,972 | ​ | ​ | 7,459,967
Dilutive effect of contingently issued stock | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 159,723
Diluted weighted-average shares outstanding | ​ | ​ | 34,500,000 | ​ | ​ | 8,625,000 | ​ | ​ | 5,876,972 | ​ | ​ | 7,619,690
Basic net income per share | ​ | $ | 0.56 | ​ | $ | 0.56 | ​ | $ | 0.69 | ​ | $ | 0.69
Diluted net income per share | ​ | $ | 0.56 | ​ | $ | 0.56 | ​ | $ | 0.68 | ​ | $ | 0.68
​

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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257 + Details
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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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