XML 28 R18.htm IDEA: XBRL DOCUMENT
v3.23.3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2023
Accounting Policies [Abstract] |
SUMMARY OF TEMPORARY EQUITY | As of September 30, 2023, the Class A ordinary shares, classified as temporary equity in the balance sheet, are reconciled in the following table: SUMMARY OF TEMPORARY EQUITY
Gross proceeds from initial public offering |  | $ | 202,000,000 |
Less: |  |  |  |
Proceeds allocated to public warrants |  |  | (3,521,870 | )
Offering costs allocated to Class A ordinary shares subject to possible redemption |  |  | (13,079,620 | )
Fair value allocated to rights |  |  | (15,596,420 | )
Plus: |  |  |  |
Proceeds allocated to private warrants |  |  | 4,211,323 |
Redemption of Class A ordinary shares |  |  | (153,196,305 | )
Re-measurement of Class A ordinary shares subject to possible redemption |  |  | 36,664,261 |
Class A ordinary shares subject to possible redemption, September 30, 2023 |  | $ | 57,481,369 |
SUMMARY OF BASIC AND DILUTED NET INCOME PER ORDINARY SHARE | The following table reflects the calculation of basic and diluted net income per ordinary share (in dollars, except per share amounts): SUMMARY OF BASIC AND DILUTED NET INCOME PER ORDINARY SHARE
|  | 2023 |  |  | 2022 |
|  | Three Months Ended September 30, |
|  | 2023 |  |  | 2022 |
Class A ordinary shares subject to possible redemption |  |  |  |  |  |  |  |
Numerator: income attributable to Class A ordinary shares subject to possible redemption |  |  |  |  |  |  |  |
Net income attributable to Class A ordinary shares subject to possible redemption |  | $ | 262,542 |  |  | $ | 912,921 |
Denominator: weighted average Class A ordinary shares subject to possible redemption |  |  |  |  |  |  |  |
Basic and diluted weighted average shares outstanding, Class A ordinary shares subject to possible redemption |  |  | 5,413,775 |  |  |  | 20,200,000 |
Basic and diluted net income per share, Class A ordinary shares subject to possible redemption |  |  | 0.05 |  |  |  | 0.05 |
Non-redeemable ordinary shares |  |  |  |  |  |  |  |
Numerator: income attributable to non-redeemable Class A and Class B ordinary shares |  |  |  |  |  |  |  |
Net income attributable to non-redeemable Class A and Class B ordinary shares |  | $ | 259,594 |  |  | $ | 241,924 |
Denominator: weighted average non-redeemable Class A and Class B ordinary shares |  |  |  |  |  |  |  |
Basic and diluted weighted average shares outstanding, non-redeemable Class A and Class B ordinary shares |  |  | 5,353,000 |  |  |  | 5,353,000 |
Basic and diluted net income per share, non-redeemable Class A and Class B ordinary shares |  | $ | 0.05 |  |  | $ | 0.05 |
|  | 2023 |  |  | 2022 |
|  | Nine Months Ended September 30, |
|  | 2023 |  |  | 2022 |
Class A ordinary shares subject to possible redemption |  |  |  |  |  |  |  |
Numerator: income attributable to Class A ordinary shares subject to possible redemption |  |  |  |  |  |  |  |
Net income attributable to Class A ordinary shares subject to possible redemption |  | $ | 183,421 |  |  | $ | 4,173,309 |
Denominator: weighted average Class A ordinary shares subject to possible redemption |  |  |  |  |  |  |  |
Basic and diluted weighted average shares outstanding, Class A ordinary shares subject to possible redemption |  |  | 7,659,431 |  |  |  | 17,314,286 |
Basic and diluted net income per share, Class A ordinary shares subject to possible redemption |  |  | 0.02 |  |  |  | 0.24 |
Non-redeemable ordinary shares |  |  |  |  |  |  |  |
Numerator: income attributable to non-redeemable Class A and Class B ordinary shares |  |  |  |  |  |  |  |
Net income attributable to non-redeemable Class A and Class B ordinary shares |  | $ | 128,188 |  |  | $ | 1,278,093 |
Denominator: weighted average non-redeemable Class A and Class B ordinary shares |  |  |  |  |  |  |  |
Basic and diluted weighted average shares outstanding, non-redeemable Class A and Class B ordinary shares |  |  | 5,353,000 |  |  |  | 5,302,571 |
Basic and diluted net income per share, non-redeemable Class A and Class B ordinary shares |  | $ | 0.02 |  |  | $ | 0.24 |

X
- Definition Disclousre Of Temporary Equity [Text Block] + References No definition available. + Details
Name: | ATAK_DisclousreOfTemporaryEquityTextBlock
Namespace Prefix: | ATAK_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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 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