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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

12 Months Ended

Mar. 31, 2023

Dec. 31, 2022

Accounting Policies [Abstract]

Schedule of reconciliation of Class A common stock reflected in the condensed balance sheet

Schedule of reconciliation of Class A common stock reflected in the condensed balance sheet
Class A common stock subject to possible redemption, January 1, 2021		$	278,760,000
Plus:
Accretion of carrying value to redemption value			-
Class A common stock subject to possible redemption, December 31, 2021			278,760,000
Plus:
Waiver of Class A common stock issuance costs			9,288,090
Less:
Accretion of carrying value to redemption value			(9,031,545	)
Redemption of Class A Common Stock			(275,102,280	)
Class A common stock subject to redemption, December 31, 2022		$	3,914,265

Schedule of Reconciliation of net income per common share

Schedule of Reconciliation of net income per common share
		Year Ended
		December 31,
		2022								2021
			Class A				Class B				Class A				Class B
Basic and diluted net income per common stock
Numerator:
Allocation of net income, as adjusted		$	5,385,193			$	2,961,627			$	7,366,307			$	1,841,577
Denominator:
Basic and diluted weighted average shares outstanding			12,546,423				6,900,000				27,600,000				6,900,000
Basic and diluted net income per common stock		$	0.43			$	0.43			$	0.27			$	0.27

Schedule of antidilutive shares

Schedule of antidilutive shares
		Successor
		Period from March 15, 2023 to March 31, 2023
Stock options			1,377
Warrants			24,080
Total			25,457

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Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
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Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

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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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