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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 9 Months Ended
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Sep. 30, 2023
Accounting Policies [Abstract] |
SCHEDULE OF RECONCILED CLASS A COMMON STOCK | SCHEDULE OF RECONCILED CLASS A COMMON STOCK
|  | 2023 |  |  | 2022 |
|  | For the Nine Months Ended |
|  | September 30, |
|  | 2023 |  |  | 2022 |
Contingently redeemable Class A Common Stock – Opening Balance |  | $ | 28,750,110 |  |  | $ | 117,300,000 |
Less: |  |  |  |  |  |  |  |
Redemption of Class A Common Stock, including interest |  |  | (11,335,260 | ) |  |  |  |
Plus: |  |  |  |  |  |  |  |
Re-measurement of carrying value to redemption value |  |  | 1,794,994 |  |  |  | 2,833,869 |
Contingently redeemable Class A Common Stock - Ending Balance |  |  | 19,209,844 |  |  |  | 120,133,869 |
RECONCILIATION OF NET LOSS PER COMMON SHARE | RECONCILIATION OF NET LOSS PER COMMON SHARE
|  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
|  | For the Three Months Ended |  |  | For the Nine months ended |
|  | September 30, |  |  | September 30, |
|  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
Redeemable Class A common shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Numerator: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) allocable to common stock subject to possible redemption |  | $ | (252,542 | ) |  | $ | (117,823 | ) |  | $ | (312,541 | ) |  | $ | 2,300,089 |
Denominator: weighted average number of redeemable common share |  |  | 2,166,749 |  |  |  | 11,500,000 |  |  |  | 2,541,210 |  |  |  | 11,500,000 |
Basic and diluted net income (loss) per redeemable common share |  | $ | (0.12 | ) |  | $ | 0.01 |  |  | $ | (0.12 | ) |  | $ | 0.20 |
Non-redeemable Class A and Class B common shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Numerator: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) allocable to common stock not subject to redemption |  | $ | (563,978 | ) |  | $ | (35,452 | ) |  | $ | (595,119 | ) |  | $ | 692,082 |
Denominator: weighted average number of non-redeemable common shares |  |  | 4,838,792 |  |  |  | 3,460,275 |  |  |  | 4,838,792 |  |  |  | 3,460,275 |
Basic and diluted net income (loss) per non-redeemable common share |  | $ | (0.12 | ) |  | $ | 0.01 |  |  | $ | (0.12 | ) |  | $ | 0.20 |

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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 -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1 + 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 -Name Accounting Standards Codification -Topic 480 -SubTopic 10 -Section S99 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480244/480-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (27) -SubTopic 10 -Topic 210 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 + Details
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