XML 60 R52.htm IDEA: XBRL DOCUMENT v3.24.0.1
Summary of Significant Accounting Policies (Details 1) - USD ($)
3 Months Ended 9 Months Ended 10 Months Ended 12 Months Ended
Dec. 31, 2023
Sep. 30, 2023
Sep. 30, 2022
Dec. 31, 2023
Sep. 30, 2023
Sep. 30, 2022
Dec. 31, 2021
Dec. 31, 2022
Redeemable Class A Ordinary Shares                
Net (loss) income attributable to parent   $ (1,521,855) $ (348,075)   $ (1,020,930) $ 9,626,072 $ (2,633,699) $ 9,759,713
Net (loss) income per share, basic [1] $ (1.08)     $ (1.08)        
Net (loss) income per share, diluted [1] $ (1.08)     $ (1.08)        
Opening balance as of March 31, 2023       $ 0        
Closing balance as of December 31, 2023 $ 1,233,000     1,233,000        
Accounts Receivable [Member]                
Redeemable Class A Ordinary Shares                
Opening balance as of March 31, 2023              
Transition period adjustment on accounts receivables (through retained earnings) pursuant to ASC 326       149,000        
Adjusted balance as of April 1, 2023       149,000        
Additions charged to cost and expense       1,084,000        
Closing balance as of December 31, 2023 $ 1,233,000     $ 1,233,000        
Common Class A [Member]                
Redeemable Class A Ordinary Shares                
Net (loss) income attributable to parent   $ (685,915) $ (278,460)   $ (682,886) $ 7,700,858 $ (1,322,260) $ 7,807,770
Weighted average shares outstanding , basic   4,718,054 23,000,000   11,615,638 23,000,000 5,158,940 23,000,000
Weighted average shares outstanding , diluted   4,718,054 23,000,000   11,615,638 23,000,000 5,158,940 23,000,000
Net (loss) income per share, basic   $ (0.15) $ (0.01)   $ (0.06) $ 0.33 $ (0.26) $ 0.34
Net (loss) income per share, diluted   $ (0.15) $ (0.01)   $ (0.06) $ 0.33 $ (0.26) $ 0.34
Common Class B [Member]                
Redeemable Class A Ordinary Shares                
Net (loss) income attributable to parent   $ (835,940) $ (69,615)   $ (338,044) $ 1,925,214 $ (1,311,439) $ 1,951,943
Weighted average shares outstanding , basic   5,750,000 5,750,000   5,750,000 5,750,000 5,116,722 5,750,000
Weighted average shares outstanding , diluted   5,750,000 5,750,000   5,750,000 5,750,000 5,116,722 5,750,000
Net (loss) income per share, basic   $ (0.15) $ (0.01)   $ (0.06) $ 0.33 $ (0.26) $ 0.34
Net (loss) income per share, diluted   $ (0.15) $ (0.01)   $ (0.06) $ 0.33 $ (0.26) $ 0.34
[1] For the three and nine months ended December 31, 2023, net loss per Class A ordinary share and weighted average Class A ordinary shares outstanding is representative of the period from November 6, 2023 through December 31, 2023, the period following the Business Combination, as defined in Note 1. For more information refer to Note 15