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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($) |  | 3 Months Ended | 9 Months Ended |  |
--- | --- | --- | --- | --- | ---
May 11, 2021 | Sep. 30, 2023 | Sep. 30, 2022 | Sep. 30, 2023 | Sep. 30, 2022 | Dec. 31, 2022 | Nov. 11, 2022
Cash |  | $ 1,537 |  | $ 1,537 |  | $ 30,870 |
Cash equivalents |  | 0 |  | 0 |  | 0 |
Proceeds from sale from IPO and Private Placement Units | $ 117,300,000 |  |  | $ 4,025,000 |  |  |
Price per unit | $ 10.00 |  |  |  |  |  | $ 0.045
Warrant exercisable |  |  |  | 12,085,275 |  |  |
Unrecognized tax benefits |  | 0 |  | $ 0 |  | 0 |
Unrecognized tax benefits accrued for interest and penalties |  | $ 0 |  | $ 0 |  | $ 0 |
Effective tax rate |  | 12.15% | 0.00% | 30.10% | 0.00% |  |
Statutory tax rate |  | 21.00% | 21.00% |  |  |  |
Class Common Stock Not Subject To Possible Redemption [Member] |  |  |  |  |  |  |
Common Stock, shares outstanding |  | 585,275 |  | 585,275 |  |  |
Common Class Subject To Redemption [Member] |  |  |  |  |  |  |
Common Stock, shares outstanding |  | 1,712,698 |  | 1,712,698 |  |  |

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