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Initial Public Offering | 6 Months Ended | 12 Months Ended
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Jun. 30, 2024 | Dec. 31, 2023
Acri Capital Acquisition Corporation [Member] |  |
Initial Public Offering [Line Items] |  |
Initial Public Offering | Note 4 — Initial Public Offering Pursuant to the IPO, the Company sold 8,625,000 Units including 1,125,000 Units issued upon the full exercise of the over-allotment option. Each Unit has an offering price of $10.00 and consists of one share of the Company’s Class A Common Stock and one-half of one redeemable Public Warrants. The Company will not issue fractional shares. As a result, the Public Warrants must be exercised in multiples of two. Each whole redeemable Public Warrant entitles the holder thereof to purchase one share Class A Common Stock at a price of $11.50 per full share. The Public Warrants will become exercisable on the later of 30 days after the completion of the Company’s initial Business Combination or 12 months from the closing of the IPO, and will expire five years after the completion of the Company’s initial Business Combination or earlier upon redemption or liquidation. All of the 8,625,000 Public Shares sold as part of the Units in the IPO contain a redemption feature which allows for the redemption of such Public Shares if there is a stockholder vote or tender offer in connection with the Business Combination and in connection with certain amendments to the Company’s amended and restated certificate of incorporation, or in connection with the Company’s liquidation. In accordance with the Securities and Exchange Commission (the “SEC”) and its staff’s guidance on redeemable equity instruments, which has been codified in ASC 480-10-S99, redemption provisions not solely within the control of the Company require common stock subject to redemption to be classified outside of permanent equity. The Company’s redeemable common stock is subject to SEC and its staff’s guidance on redeemable equity instruments, which has been codified in ASC 480-10-S99. If it is probable that the equity instrument will become redeemable, the Company has the option to either accrete changes in the redemption value over the period from the date of issuance (or from the date that it becomes probable that the instrument will become redeemable, if later) to the earliest redemption date of the instrument or to recognize changes in the redemption value immediately as they occur and adjust the carrying amount of the instrument to equal the redemption value at the end of each reporting period. The Company has elected to recognize the changes immediately. The accretion or remeasurement is treated as a deemed dividend (i.e., a reduction to retained earnings, or in absence of retained earnings, additional paid-in capital). As of June 30, 2024 and December 31, 2023, the common stock reflected on the balance sheet are reconciled in the following table.
|  | As of June 30, |  |  | As of December 31, |
|  | 2024 |  |  | 2023 |
Gross proceeds |  | $ | 86,250,000 |  |  | $ | 86,250,000 |
Less: |  |  |  |  |  |  |  |
Proceeds allocated to Public Warrants |  |  | (1,349,813 | ) |  |  | (1,349,813 | )
Offering costs of Public Shares |  |  | (4,838,883 | ) |  |  | (4,838,883 | )
Redemption |  |  | (71,843,865 | ) |  |  | (55,662,019 | )
Plus: |  |  |  |  |  |  |  |
Accretion of carrying value to redemption value |  |  | 12,795,948 |  |  |  | 11,799,577 |
Common stock subject to possible redemption |  | $ | 21,013,387 |  |  | $ | 36,198,862 |
| Note 4 — Initial Public Offering Pursuant to the IPO, the Company sold 8,625,000 Units including 1,125,000 Units issued upon the full exercise of the over-allotment option. Each Unit has an offering price of $10.00 and consists of one share of the Company’s Class A Common Stock and one-half of one redeemable Public Warrants. The Company will not issue fractional shares. As a result, the Public Warrants must be exercised in multiples of two. Each whole redeemable Public Warrant entitles the holder thereof to purchase one share Class A Common Stock at a price of $11.50 per full share. The Public Warrants will become exercisable on the later of 30 days after the completion of the Company’s initial Business Combination or 12 months from the closing of the IPO, and will expire five years after the completion of the Company’s initial Business Combination or earlier upon redemption or liquidation. All of the 8,625,000 Public Shares sold as part of the Units in the IPO contain a redemption feature which allows for the redemption of such Public Shares if there is a stockholder vote or tender offer in connection with the Business Combination and in connection with certain amendments to the Company’s amended and restated certificate of incorporation, or in connection with the Company’s liquidation. In accordance with the Securities and Exchange Commission (the “SEC”) and its staff’s guidance on redeemable equity instruments, which has been codified in ASC 480-10-S99, redemption provisions not solely within the control of the Company require common stock subject to redemption to be classified outside of permanent equity. The Company’s redeemable common stock is subject to SEC and its staff’s guidance on redeemable equity instruments, which has been codified in ASC 480-10-S99. If it is probable that the equity instrument will become redeemable, the Company has the option to either accrete changes in the redemption value over the period from the date of issuance (or from the date that it becomes probable that the instrument will become redeemable, if later) to the earliest redemption date of the instrument or to recognize changes in the redemption value immediately as they occur and adjust the carrying amount of the instrument to equal the redemption value at the end of each reporting period. The Company has elected to recognize the changes immediately. The accretion or remeasurement is treated as a deemed dividend (i.e., a reduction to retained earnings, or in absence of retained earnings, additional paid-in capital). As of December 31, 2023 and December 31, 2022, the common stock reflected on the balance sheet are reconciled in the following table.
|  | As of December 31, 2023 |  |  | As of December 31, 2022 |
Gross proceeds |  | $ | 86,250,000 |  |  | $ | 86,250,000 |
Less: |  |  |  |  |  |  |  |
Proceeds allocated to Public Warrants |  |  | (1,349,813 | ) |  |  | (1,349,813 | )
Offering costs of Public Shares |  |  | (4,838,883 | ) |  |  | (4,838,883 | )
Redemption |  |  | (55,662,019 | ) |  |  | — |
Plus: |  |  |  |  |  |  |  |
Accretion of carrying value to redemption value |  |  | 11,799,577 |  |  |  | 8,789,038 |
Common stock subject to possible redemption |  | $ | 36,198,862 |  |  | $ | 88,850,342 |

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