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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

SUMMARY OF TEMPORARY EQUITY

As of December 31, 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
Re-measurement of Class A ordinary shares subject to possible redemption			32,866,490
Class A ordinary shares subject to possible redemption, December 31, 2022			206,879,903
Redemption of Class A ordinary shares			(153,196,305	)
Re-measurement of Class A ordinary shares subject to possible redemption			4,965,041
Class A ordinary shares subject to possible redemption, December 31, 2023		$	58,648,639

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
		For the Year Ended
		December 31,
		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		$	364,263			$	5,101,263
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			7,066,563				18,041,644
Basic and diluted net income per share, Class A ordinary shares subject to possible redemption		$	0.05			$	0.28
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		$	275,933			$	1,502,892
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				5,315,282
Basic and diluted net income per share, non-redeemable Class A and Class B ordinary shares		$	0.05			$	0.28

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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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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

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