Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2022

Accounting Policies [Abstract]

Schedule of Common Stock Subject to Possible Redemption

As of March 31, 2022, December 31, 2021 and 2020, the common stock reflected in the condensed balance sheet are reconciled in the following table:

Gross proceeds from IPO	$	115,000,000
Less:
Proceeds allocated to Public Warrants		10,580,000
Issuance costs allocated to common stock		3,704,282
Proceeds allocated to Public Rights, net of offering costs		4,214,968
Plus:
Accretion of Common stock to redemption value		20,224,250
Common stock subject to possible redemption – December 31, 2020		116,725,000
Plus:
Accretion of Common stock to redemption value		1,150,000
Common stock subject to possible redemption – December 31, 2021		117,875,000
Plus:
Accretion of Common stock to redemption value		1,150,000
Common stock subject to possible redemption – March 31, 2022	$	119,025,000

Calculation of Basic and Diluted Net Income per Common Share

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

	Three Months Ended March 31, 2022		Three Months Ended March 31, 2021
Basic and diluted net income per share of common stock
Numerator:
Net income	$	2,567,790	$	5,776,318
Denominator:
Basic and diluted weighted average shares common stock outstanding		14,640,000		14,625,000
Basic and diluted net income per share common stock	$	0.18	$	0.39