XML 27 R17.htm IDEA: XBRL DOCUMENT
v3.22.2.2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
Schedule of reconciliation of common stock subject to possible redemption | ​
​ | ​ | ​ | ​
Gross proceeds from IPO |  | $ | 276,000,000
Less: | ​ | ​ | ​
Proceeds allocated to Public Warrants | ​ |  | (11,408,000)
Class A common stock issuance costs | ​ |  | (14,975,165)
Plus: | ​ | ​ | ​
Accretion of carrying value to redemption value | ​ |  | 26,383,165
Class A common stock subject to possible redemption, December 31, 2021 | ​ | ​ | 276,000,000
Plus: | ​ | ​ | ​
Accretion of carrying value to redemption value | ​ | ​ | 904,815
Class A common stock subject to possible redemption, September 30, 2022 | ​ | $ | 276,904,815
Schedule of reconciliation of the net income per share of common stock | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the Three Months Ended | ​ | For the Nine Months Ended
​ | ​ | September 30, 2022 | ​ | September 30, 2022
​ |  | Class A |  | Class B |  | Class A |  | Class B
Basic and diluted net income per common share |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |
Numerator: |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |
Allocation of net income | ​ | $ | 1,313,967 | ​ | $ | 328,492 | ​ | $ | 5,026,365 | ​ | $ | 1,256,591
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Denominator | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |
Weighted-average shares outstanding | ​ |  | 27,600,000 | ​ |  | 6,900,000 | ​ |  | 27,600,000 | ​ |  | 6,900,000
Basic and diluted net income per common share | ​ | $ | 0.05 | ​ | $ | 0.05 | ​ | $ | 0.18 | ​ | $ | 0.18
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the Three Months Ended | ​ | For the Nine Months Ended
​ | ​ | September 30, | ​ | September 30,
​ |  | 2021 |  | 2021
​ |  | Class A |  | Class B |  | Class A |  | Class B
Basic and diluted net income per common share: |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​
Numerator: |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​
Allocation of net income |  | $ | 4,527,154 | ​ | $ | 1,131,788 |  | $ | 6,123,777 | ​ | $ | 1,829,180
​ |  |  | ​ | ​ |  | ​ |  |  | ​ | ​ |  | ​
Denominator: |  |  | ​ | ​ |  | ​ |  |  | ​ | ​ |  | ​
Weighted-average shares outstanding |  |  | 27,600,000 | ​ |  | 6,900,000 |  |  | 23,454,945 | ​ |  | 6,900,000
Basic and diluted net income per common share |  | $ | 0.16 | ​ | $ | 0.16 |  | $ | 0.26 | ​ | $ | 0.26

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 -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257 + Details
Name: | us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (27) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 480 -SubTopic 10 -Section S99 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=122040564&loc=d3e177068-122764 + Details
Name: | us-gaap_TemporaryEquityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration