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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 3 Months Ended
Mar. 31, 2024
Accounting Policies [Abstract]  
SCHEDULE OF NET INCOME (LOSS) PER SHARE PRESENTED STATEMENTS OF OPERATIONS

   For the Three
Months Ended
March 31, 2024		  

For the Period from
February 17, 2023
(Inception) Through

March 31, 2023

 
Net income (loss)  $786,362   $(3,105)
Interest earned on investment held in Trust Account   (923,492)   - 
Net loss including accretion of equity into redemption value   (137,130)   3,105 
SCHEDULE OF EARNINGS PER SHARE BASIC AND DILUTED

   Redeemable   Non-Redeemable   Redeemable   Non-Redeemable 
  

Three months ended

March 31, 2024

  

For the Period from
February 17, 2023
(Inception) Through

March 31, 2023

 
   Redeemable   Non-Redeemable   Redeemable   Non-Redeemable 
Particulars  Shares   Shares   Shares   Shares 
Basic and diluted net income (loss) per share:                    
Weighted-average shares outstanding   6,900,000    2,266,500    -    1,817,727 
Ownership percentage   75%   25%   -    100%
Numerators:                    
Allocation of net loss including accretion of temporary equity  $(103,223)  $(33,907)  $-   $(3,105)
Interest earned on Trust Account   923,492    -    -    - 
Allocation of net income (loss)  $820,269    (33,907)  $-   $(3,105)
                     
Denominators:                    
Weighted-average shares outstanding   6,900,000    2,266,500    -    1,817,727 
Basic and diluted net income/(loss) per share  $0.12   $(0.01)  $-   $(0.00)
SCHEDULE OF ORDINARY SHARES SUBJECT TO POSSIBLE REDEMPTION REFLECTED IN THE BALANCE SHEET

At March 31, 2024, the ordinary shares subject to possible redemption reflected in the balance sheet are reconciled in the following table:

 

Public offering proceeds  $60,000,000 
Less:     
Proceeds allocated to Public Rights   (3,272,724)
Allocation of offering costs related to redeemable shares   (2,925,140)
Plus:     
Accretion of carrying value to redemption value  6,797,864 
Ordinary shares subject to possible redemption  60,600,000 
      
Over-allotment     
Plus:     
Over-allotment proceeds   9,000,000 
Less:     
Proceeds allocated to Public Rights   (490,909)
Allocation of offering costs related to redeemable shares   (212,727)
Plus:     
Accretion of carrying value to redemption value   793,636 
Subsequent measurement of ordinary shares subject to possible redemption (income earned on trust account)   2,652,850 
Ordinary shares subject to possible redemption  $72,342,850