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Summary of Significant Accounting Policies (Tables) | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2024 | Dec. 31, 2023
Summary of Significant Accounting Policies [Abstract] |  |
Schedule of Series A Common Stock | As of September 30, 2024 and December 31, 2023, the Series A common stock reflected in the unaudited condensed consolidated balance sheet are reconciled in the following table:
Gross proceeds |  | $ | 300,000,000 |
Less: |  |  |  |
Proceeds allocated to Public Warrants |  |  | (8,100,000 | )
Series A common stock issuance costs |  |  | (16,699,058 | )
Plus: |  |  |  |
Remeasurement of carrying value to redemption value |  |  | 33,896,988 |
Series A common stock subject to possible redemption, December 31, 2022 |  | $ | 309,097,930 |
Less: |  |  |  |
Redemption |  |  | (276,471,460 | )
Redemptions (redeemed in December 2023, paid in January 2024) |  |  | (29,728,990 | )
Plus: |  |  |  |
Remeasurement of carrying value to redemption value |  |  | 4,395,161 |
Series A common stock subject to possible redemption, December 31, 2023 |  | $ | 7,292,641 |
Plus: |  |  |  |
Remeasurement of carrying value to redemption value |  |  | 121,197 |
Series A common stock subject to possible redemption, March 31, 2024 |  | $ | 7,413,838 |
Plus: |  |  |  |
Remeasurement of carrying value to redemption value |  |  | 73,483 |
Series A common stock subject to possible redemption, June 30, 2024 |  | $ | 7,487,321 |
Less: |  |  |  |
Redemptions (redeemed in September 2024, paid in October 2024) |  |  | (1,423,594 | )
Plus: |  |  |  |
Remeasurement of carrying value to redemption value |  |  | 63,908 |
Series A common stock subject to possible redemption, September 30, 2024 |  | $ | 6,127,635 |
| As of December 31, 2023 and 2022, the Series A common stock reflected in the consolidated balance sheet are reconciled in the following table:
Gross proceeds |  | $ | 300,000,000 |
Less: |  |  |  |
Proceeds allocated to Public Warrants |  |  | (8,100,000 | )
Series A common stock issuance costs |  |  | (16,699,058 | )
Plus: |  |  |  |
Remeasurement of carrying value to redemption value |  |  | 33,896,988 |
Series A common stock subject to possible redemption, December 31, 2022 |  | $ | 309,097,930 |
Less: |  |  |  |
Redemption |  |  | (276,471,460 | )
Redemptions (redeemed in December 2023, paid in January 2024) |  |  | (29,728,990 | )
Plus: |  |  |  |
Remeasurement of carrying value to redemption value |  |  | 4,395,161 |
Series A common stock subject to possible redemption, December 31, 2023 |  | $ | 7,292,641 |
Schedule of Basic and Diluted Net (Loss) Income Per Common Stock | The following table reflects the calculation of basic and diluted net (loss) income per common stock (in dollars, except per share amounts):
|  | For the Three Months Ended September 30, |
|  | 2024 |  |  | 2023 |
|  | Redeemable Series A |  |  | Non redeemable Series A and Series B |  |  | Redeemable Series A |  |  | Non redeemable Series A and Series B |
Basic and diluted net (loss) income per common stock |  |  |  |  |  |  |  |  |  |  |  |
Numerator: |  |  |  |  |  |  |  |  |  |  |  |
Allocation of net (loss) income, as adjusted |  | $ | (26,761 | ) |  | $ | (308,339 | ) |  | $ | (44,630 | ) |  | $ | — |
Denominator: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Basic and diluted weighted average shares outstanding |  |  | 650,940 |  |  |  | 7,500,000 |  |  |  | 10,935,691 |  |  |  | — |
Basic and diluted net (loss) income per common stock |  | $ | (0.04 | ) |  | $ | (0.04 | ) |  | $ | (0.00 | ) |  | $ | — |
|  | For the Nine Months Ended September 30, |
|  | 2024 |  |  | 2023 |
|  | Redeemable Series A |  |  | Non redeemable Series A and Series B |  |  | Redeemable Series A |  |  | Non redeemable Series A and Series B |
Basic and diluted net (loss) income per common stock |  |  |  |  |  |  |  |  |  |  |  |
Numerator: |  |  |  |  |  |  |  |  |  |  |  |
Allocation of net (loss) income, as adjusted |  | $ | (139,696 | ) |  | $ | (1,582,979 | ) |  | $ | 2,437,328 |  |  | $ | 391,373 |
Denominator: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Basic and diluted weighted average shares outstanding |  |  | 661,867 |  |  |  | 7,500,000 |  |  |  | 18,477,615 |  |  |  | 2,967,034 |
Basic and diluted net (loss) income per common stock |  | $ | (0.21 | ) |  | $ | (0.21 | ) |  | $ | 0.13 |  |  | $ | 0.13 |
| The following table reflects the calculation of basic and diluted net income per common stock (in dollars, except per share amounts):
|  | For the Year Ended December 31, |
|  | 2023 |  |  | 2022 |
|  | Redeemable |  |  | Non redeemable Series A and Series B |  |  | Series A |  |  | Series B |
Basic and diluted net income per common stock |  |  |  |  |  |  |  |  |  |  |  |
Numerator: |  |  |  |  |  |  |  |  |  |  |  |
Allocation of net income, as adjusted |  | $ | 1,693,350 |  |  | $ | 1,128,109 |  |  | $ | 701,826 |  |  | $ | 185,092 |
Denominator: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Basic and diluted weighted average shares outstanding |  |  | 11,257,894 |  |  |  | 7,500,000 |  |  |  | 28,438,356 |  |  |  | 7,500,000 |
Basic and diluted net income per common stock |  | $ | 0.15 |  |  | $ | 0.15 |  |  | $ | 0.02 |  |  |  | 0.02 |

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- Definition 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 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -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 + Details
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