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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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Tabular disclosure of the effect of income (loss) on basic earnings per share.

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-Topic 260
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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.

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