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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2022

Accounting Policies [Abstract]

SCHEDULE OF COMMON STOCK SUBJECT TO POSSIBLE REDEMPTION

As of December 31, 2022, the Class A common stock subject to possible redemption reflected on the balance sheet are reconciled in the following table:

SCHEDULE OF COMMON STOCK SUBJECT TO POSSIBLE REDEMPTION

Gross proceeds from IPO		$	132,250,000
Less:
Proceeds allocated to Public Warrants			(23,276,000	)
Class A common stock issuance costs			(6,360,054	)
Plus:
Remeasurement adjustment of carrying value to redemption value			32,281,054
Class A common stock subject to possible redemption, as of March 31, 2022			134,895,000
Plus:
Remeasurement adjustment of carrying value to redemption value			101,767
Class A common stock subject to possible redemption as of June 30, 2022			134,996,767
Plus:
Remeasurement adjustment of carrying value to redemption value			609,920
Class A common stock subject to possible redemption as of September 30, 2022			135,606,687
Plus:
Remeasurement adjustment of carrying value to redemption value			1,164,496
Class A common stock subject to possible redemption as of December 31, 2022		$	136,771,183

SCHEDULE OF BASIC AND DILUTED NET INCOME LOSS PER COMMON SHARE

The following table reflects the calculation of basic and diluted net income (loss) per common share (in dollars, except per share amounts):

SCHEDULE OF BASIC AND DILUTED NET INCOME LOSS PER COMMON SHARE

		For the Period Since Inception to
		December 31, 2021
		Class A common stock				Class B common stock
Basic and diluted net income per common share
Numerator:
Allocation of net loss		$	-			$	(4,381	)
Denominator:
Basic and diluted weighted average shares outstanding			-				2,875,000
Basic and diluted net income per common share		$	-			$	(0.00	)

		For the Year Ended
		December 31, 2022
		Class A common stock				Class B common stock
Basic and diluted net loss per common share
Numerator:
Allocation of net income		$	315,560			$	83,079
Denominator:
Basic and diluted weighted average shares outstanding			12,558,058				3,306,250
Basic and diluted net loss per common share		$	0.03			$	0.03

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Schedule Of Common Stock Subject To Possible Redemption [Table Text Block]

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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
-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

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