XML 79 R35.htm IDEA: XBRL DOCUMENT
v3.23.4

Significant Accounting Policies (Q3) (Tables) | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2023 | Dec. 31, 2022
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 as of 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 (loss) income per share for each category of common stock:
| ​ | ​ | For the Three Months Ended September 30, | ​ | ​ | For the Nine Months Ended September 30,
| ​ | ​ | 2023 | ​ | ​ | 2022 | ​ | ​ | 2023 | ​ | ​ | 2022
| ​ | ​ | Common stock subject to possible redemption | ​ | ​ | Common stock | ​ | ​ | Common stock subject to possible redemption | ​ | ​ | Common stock | ​ | ​ | Common stock subject to possible redemption | ​ | ​ | Common stock | ​ | ​ | Common stock subject to possible redemption | ​ | ​ | Common stock
Basic and diluted net (loss) income per share: | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |
Numerator: | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |
Allocation of net (loss) income | ​ | ​ | $(58,017) | ​ | ​ | $(309,328) | ​ | ​ | $1,384,778 | ​ | ​ | $379,035 | ​ | ​ | $503,233 | ​ | ​ | $422,706 | ​ | ​ | $5,248,577 | ​ | ​ | $1,436,616
Denominator: | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |
Weighted-average shares outstanding | ​ | ​ | 974,132 | ​ | ​ | 5,193,750 | ​ | ​ | 18,975,000 | ​ | ​ | 5,193,750 | ​ | ​ | 6,183,174 | ​ | ​ | 5,193,750 | ​ | ​ | 18,975,000 | ​ | ​ | 5,193,750
Basic and diluted net (loss) income per share | ​ | ​ | $(0.06) | ​ | ​ | $(0.06) | ​ | ​ | $0.07 | ​ | ​ | $0.07 | ​ | ​ | $0.08 | ​ | ​ | $0.08 | ​ | ​ | $0.28 | ​ | ​ | $0.28
| ​ | ​ | 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 Condensed Consolidated Balance Sheet | As of September 30, 2023 and December 31, 2022, the amount of public common stock reflected on the condensed consolidated balance sheets 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 | ​ | ​ | 1,941,333
Contingently redeemable common stock, September 30, 2023 | ​ | ​ | $10,620,981
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

X
- References No definition available. + Details
Name: | us-gaap_AccountingPoliciesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of marketable securities. This may consist of investments in certain debt and equity securities, short-term investments and other assets. + References No definition available. + Details
Name: | us-gaap_MarketableSecuritiesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the amounts that are recognized in the balance sheet (or statement of financial position) for pension plans and/or other employee benefit plans, showing separately the assets and current and noncurrent liabilities (if applicable) recognized. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 + Details
Name: | us-gaap_ScheduleOfAmountsRecognizedInBalanceSheetTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1 + Details
Name: | us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration