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Significant Accounting Policies (Q1) (Tables)
3 Months Ended 12 Months Ended
Mar. 31, 2023
Dec. 31, 2022
Significant Accounting Policies [Abstract]    
Schedule of fair value of held to maturity securities
The carrying value, excluding gross unrealized holding (gain) loss, and fair value of held to maturity securities on and December 31, 2022 are as follows:
 
Carrying
Value as of
December 31, 2022
Gross
Unrealized
Gains
Gross
Unrealized
Losses
Fair Value
as of
December 31, 2022
Cash
$  1,034
$      
$
$1,034
U.S. Treasury Bills
194,223,748
43,626
194,267,374
 
$194,224,782
$43,626
$
$194,268,408
 
Carrying
Value as of
December 31,
2022
Gross
Unrealized
Gains
Gross
Unrealized
Losses
Fair
Value as of
December 31,
2022
Cash
$1,034
$
$
$1,034
U.S. Treasury Bills
194,223,748
43,626
194,267,374
 
$194,224,782
$43,626
$
$194,268,408
 
Carrying
Value as of
December 31,
2021
Gross
Unrealized
Gains
Gross
Unrealized
Losses
Fair
Value as of
December 31,
2021
Cash
$1,483
$
$
$1,483
U.S. Treasury Bills
191,652,478
(12,912)
191,639,566
 
$191,653,961
$
$(12,912)
$191,641,049
Schedule of basic and diluted net income (loss) per share The table below presents a reconciliation of the numerator and denominator used to compute basic and diluted net income per share for each category of common stock:
 
For the three months ended
March 31, 2023
For the three months ended
March 31, 2022
 
Common stock
subject to possible
redemption
Common stock
Common stock
subject to possible
redemption
Common stock
Basic and diluted net income per share:
 
 
 
 
Numerator:
 
 
 
 
Allocation of net income
$336,660
$104,235
$2,911,967
$797,050
 
 
 
 
 
Denominator:
 
 
 
 
Weighted-average shares outstanding
16,774,894
5,193,750
18,975,000
5,193,750
Basic and diluted net income per share
$0.02
$0.02
$0.15
$0.15
 
For the Year Ended
December 31, 2022
For the Period from
April 19, 2021
(Inception) through
December 31, 2021
 
Common
stock
subject to
possible
redemption
Common
stock
Common
stock
subject to
possible
redemption
Common
stock
Basic and diluted net income per share:
 
 
 
 
Numerator:
 
 
 
 
Allocation of net income
$5,627,425
$1,540,313
$45,224
$255,209
 
 
 
 
 
Denominator:
 
 
 
 
Weighted-average shares outstanding
18,975,000
5,193,750
738,327
4,166,586
Basic and diluted net income per share
$0.30
$0.30
$0.06
$0.06
Schedule of fair value of held to maturity securities
As of March 31, 2023 and December 31, 2022, the amount of public common stock reflected on the condensed consolidated balance sheet is reconciled in the following table:
Gross proceeds
$189,750,000
Less:
 
Proceeds allocated to Public Warrants
(4,204,248)
Common stock issuance costs
(7,701,178)
Plus:
 
Accretion of redeemable common stock
15,680,910
Contingently redeemable common stock, December 31, 2022
193,525,484
Less:
 
Partial redemption
(184,845,836)
Plus:
 
Accretion of redeemable common stock
1,279,617
Contingently redeemable common stock, March 31, 2023
$9,959,265
Gross proceeds
$189,750,000
Less:
 
Proceeds allocated to Public Warrants
(4,204,248)
Common stock issuance costs
(7,701,178)
Plus:
 
Accretion of redeemable common stock
13,802,926
Contingently redeemable common stock, December 31, 2021
$191,647,500
Plus:
 
Accretion of redeemable common stock
1,877,984
Contingently redeemable common stock, December 31, 2022
$193,525,484