SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

12 Months Ended

Mar. 31, 2022

Dec. 31, 2021

Accounting Policies [Abstract]

Schedule of ordinary shares reflected in condensed consolidated balance sheets are reconciled

Gross proceeds	$	138,000,000
Less:
Ordinary shares issuance costs		(8,119,261)
Plus:
Accretion of carrying value to redemption value		9,499,261
Ordinary shares subject to possible redemption as of December 31, 2021		139,380,000
Plus:
Accretion of carrying value to redemption value		1,035,000
Ordinary shares subject to possible redemption as of March 31, 2022	$	140,415,000

Gross proceeds	$	138,000,000
Less:
Ordinary shares issuance costs	$	(8,119,261)
Plus:
Accretion of carrying value to redemption value	$	9,499,261
Ordinary shares subject to possible redemption	$	139,380,000

Schedule of reflects the calculation of basic and diluted net income per ordinary share

	For the		For the
	Three Months		Three Months
	Ended		Ended
	March 31,		March 31,
	2022		2021
	Ordinary		Ordinary
	Shares		Shares
Basic net (loss) income per ordinary share
Numerator:
Allocation of net (loss) income, as adjusted	$	(806,222)	$	1,328,853
Denominator:
Basic weighted average ordinary shares outstanding		17,250,000		15,508,333
Basic net (loss) income per ordinary share	$	(0.05)	$	0.09

			For the Period
			from February 21,
			2020 (Inception)
	Year Ended		Through
	December 31,		December 31,
	2021		2020
	Ordinary Shares		Ordinary Shares
Basic net income (loss) per ordinary share
Numerator:
Allocation of net income (loss), as adjusted	$	783,438	$	(6,276)
Denominator:
Basic weighted average ordinary shares outstanding		16,820,548		3,000,000
Basic net income (loss) per ordinary share	$	0.05	$	(0.00)
Diluted net income (loss) per ordinary share
Numerator:
Allocation of net income (loss), as adjusted	$	783,438	$	(6,276)
Denominator:
Diluted weighted average ordinary shares outstanding		16,834,110		3,000,000
Diluted net income (loss) per ordinary share	$	0.05	$	(0.00)