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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($) |  |  | 3 Months Ended | 11 Months Ended | 12 Months Ended | 15 Months Ended
--- | --- | --- | --- | --- | --- | ---
Nov. 05, 2021 | May 11, 2021 | Mar. 31, 2023 | Mar. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2022 | Dec. 31, 2021 | Mar. 31, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |  |  |  |  |  |  |
Cash |  |  | $ 10,108 |  | $ 453,151 | $ 30,870 | $ 453,151 | $ 10,108
Cash equivalents |  |  | 0 |  | 0 | 0 | 0 | 0
Payments for investment of cash in trust account | $ 117,300,000 | $ 117,300,000 | $ 368,760 |  | 117,300,000 | $ 2,545,838 |  |
Price per unit | $ 10.00 | $ 10.00 |  |  |  |  |  |
Warrant exercisable |  |  | 12,085,275 |  |  | 12,085,275 |  |
Unrecognized tax benefits |  |  | $ 0 | $ 0 | 0 | $ 0 | 0 | 0
Unrecognized tax benefits accrued for interest and penalties |  |  | $ 0 | $ 0 | $ 0 | $ 0 | 0 | $ 0
Effective tax rate |  |  | (225.88%) | 0.00% |  | (38.96%) |  |
Statutory tax rate |  |  |  |  | 21.00% | 21.00% |  | 21.00%
Formation and operating costs |  |  |  |  |  |  |  |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |  |  |  |  |  |  |
Stock-based compensation expense |  |  |  |  |  | $ 2,825,960 |  |
Founder Shares | ARC | Introducing Advisor Agreement |  |  |  |  |  |  |  |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |  |  |  |  |  |  |
Stock-based compensation expense |  |  |  |  |  |  | $ 0 |
Class A Common Stock |  |  |  |  |  |  |  |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |  |  |  |  |  |  |
Common Stock, shares outstanding |  |  | 3,316,819 |  |  | 585,275 |  | 3,316,819
Class A Common Stock subject to possible redemption |  |  |  |  |  |  |  |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |  |  |  |  |  |  |
Common Stock, shares outstanding |  |  | 4,838,792 |  |  | 11,500,000 |  | 4,838,792
Common Stock, subject to possible redemption |  |  | 2,731,544 |  | 11,500,000 | 2,731,544 | 11,500,000 | 2,731,544
Class B Common Stock |  |  |  |  |  |  |  |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |  |  |  |  |  |  |
Common Stock, shares outstanding |  |  | 4,253,517 |  | 2,875,000 | 4,253,517 | 2,875,000 | 4,253,517

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