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Significant Accounting Policies (Q3) (Tables) | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2023 | Dec. 31, 2022
Significant Accounting Policies [Abstract] |  |
Basic and Diluted Net (Loss) Income Per Common Stock | As a result, diluted net (loss) income per common stock is the same as basic net (loss) income per common stock for the periods. Accretion associated with the redeemable Class A common stock is excluded from (loss) income per common stock as the redemption value approximates fair value.
| ​ | ​ | For the Three Months Ended September 30,
| ​ | ​ | 2023 | ​ | ​ | 2022
| ​ | ​ | Class A | ​ | ​ | Class B | ​ | ​ | Class A | ​ | ​ | Class B
Basic diluted net (loss) income per share | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |
Numerator: | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |
Allocation of net (loss) income | ​ | ​ | $(881,804) | ​ | ​ | $(889,103) | ​ | ​ | $1,524,478 | ​ | ​ | $381,120
Denominator: | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |
Weighted average shares outstanding | ​ | ​ | 5,702,791 | ​ | ​ | 5,750,000 | ​ | ​ | 23,000,000 | ​ | ​ | 5,750,000
Basic and diluted net (loss) income per share | ​ | ​ | $(0.15) | ​ | ​ | $(0.15) | ​ | ​ | $0.07 | ​ | ​ | $0.07
| ​ | ​ | For the Nine Months Ended September 30,
| ​ | ​ | 2023 | ​ | ​ | 2022
| ​ | ​ | Class A | ​ | ​ | Class B | ​ | ​ | Class A | ​ | ​ | Class B
Basic diluted net (loss) income per share | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |
Numerator: | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |
Allocation of net (loss) income | ​ | ​ | $(497,798) | ​ | ​ | $(221,444) | ​ | ​ | $7,785,699 |  | ​ | $1,946,425
Denominator: | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |
Weighted average shares outstanding | ​ | ​ | 12,925,801 | ​ | ​ | 5,750,000 | ​ | ​ | 23,000,000 | ​ | ​ | 5,750,000
Basic and diluted net (loss) income per share | ​ | ​ | $(0.04) | ​ | ​ | $(0.04) | ​ | ​ | $0.34 | ​ | ​ | $0.34
| As a result, diluted net income per common stock is the same as basic net income per common stock for the periods. Accretion associated with the redeemable Class A common stock is excluded from earnings per common stock as the redemption value approximates fair value.
| ​ | ​ | For the Year Ended December 31, 2022 | ​ | ​ | For the Period from February 23, 2021 (Inception) Through December 31, 2021
| ​ | ​ | Class A | ​ | ​ | Class B | ​ | ​ | Class A | ​ | ​ | Class B
Basic and diluted net income per share | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |
Numerator: | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |
Allocation of net income | ​ | ​ | $9,224,091 | ​ | ​ | $2,306,023 | ​ | ​ | $1,684,834 | ​ | ​ | $2,144,335
Denominator: | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |
Weighted average shares outstanding | ​ | ​ | 23,000,000 | ​ | ​ | 5,750,000 | ​ | ​ | 3,843,836 | ​ | ​ | 4,915,068
Basic and diluted net income per share, redeemable common stock | ​ | ​ | $0.40 | ​ | ​ | $0.40 | ​ | ​ | $0.44 | ​ | ​ | $0.44
Class A Common Stock Subject to Possible Redemption | As of September 30, 2023 and December 31, 2022, the Class A common stock subject to possible redemption reflected on the balance sheet are reconciled in the following table:
| ​ | ​ | September 30, 2023 | ​ | ​ | December 31, 2022
As of beginning of the period | ​ | ​ | $237,020,680 | ​ | ​ | $234,600,000
Less: | ​ | ​ |  | ​ | ​ |
Redemptions | ​ | ​ | (179,860,588) | ​ | ​ | —
Plus: | ​ | ​ |  | ​ | ​ |
Extension funding of Trust Account | ​ | ​ | 975,000 | ​ | ​ | —
Remeasurement adjustment of carrying value to redemption value | ​ | ​ | 3,404,535 | ​ | ​ | 2,420,680
Class A common stock subject to possible redemption | ​ | ​ | $61,539,627 | ​ | ​ | $237,020,680
| As of December 31, 2022 and 2021, the Class A common stock subject to possible redemption reflected on the balance sheet are reconciled in the following table:
| ​ | ​ | December 31, 2022 | ​ | ​ | December 31, 2021
As of beginning of the period | ​ | ​ | $234,600,000 | ​ | ​ | $—
Gross proceeds from IPO | ​ | ​ | — | ​ | ​ | 230,000,000
Less: | ​ | ​ |  | ​ | ​ |
Proceeds allocated to Public Warrants | ​ | ​ | — | ​ | ​ | (8,395,000)
Class A common stock issuance costs | ​ | ​ | — | ​ | ​ | (12,947,813)
Plus: | ​ | ​ |  | ​ | ​ |
Remeasurement adjustment of carrying value to redemption value | ​ | ​ | 2,420,680 | ​ | ​ | 25,942,813
Class A common stock subject to possible redemption | ​ | ​ | $237,020,680 | ​ | ​ | $234,600,000

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- 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
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- 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 -Name Accounting Standards Codification -Topic 480 -SubTopic 10 -Section S99 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480244/480-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (27) -SubTopic 10 -Topic 210 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 + Details
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