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Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2024

Summary of Significant Accounting Policies [Abstract]

Schedule of Class A Common Stock Subject to Possible Redemption

Accordingly, as of March 31, 2024 and December 31, 2023, there are 11,500,000 shares of Class A common stock subject to possible redemption presented as temporary equity, outside of the stockholders’ equity section of the accompanying condensed balance sheets.

Gross proceeds		$	115,000,000
Less:
Proceeds allocated to Public Rights			(1,398,400	)
Class A common stock issuance costs			(5,252,889	)
Plus:
Remeasurement of carrying value to redemption value			10,719,859
Class A Common Stock subject to possible redemption, December 31, 2023			119,068,570
Plus:
Remeasurement of carrying value to redemption value			1,352,668
Class A Common Stock subject to possible redemption, March 31, 2024		$	120,421,238

Schedule of Net Income (Loss) Per Share of Common Stock

The following table presents a reconciliation of the numerator and denominator used to compute basic and diluted net income (loss) per share for each class of common stock:

		Three Months Ended March 31,
		2024								2023
		Class A				Class B				Class A				Class B
Basic and Diluted net income (loss) per share
Numerator:
Allocation of net income (loss)		$	915,748			$	223,353			$	—			$	(2,867	)
Denominator:
Basic and diluted weighted average shares outstanding			11,787,500				2,875,000				—				2,500,000
Basic and diluted net income (loss) per share		$	0.08			$	0.08			$	—			$	(0.00	)

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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

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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
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(27))
-SubTopic 10
-Topic 210
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

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-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

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