SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2023

SIGNIFICANT ACCOUNTING POLICIES

Schedule of common stock subject to possible redemption and included as temporary equity

	As of		As of
	September 30, 2023		December 31, 2022
Gross proceeds	$	129,951,121	$	128,439,370
Plus:
Accretion of carrying value to redemption value		2,375,597		1,511,751
Stockholders redemptions		(110,628,159)		—
Contingently redeemable common stock	$	21,698,559	$	129,951,121

Schedule of Net (loss) profit per share of common stock

	Three Months Ended		Three Months Ended		Nine Months Ended		Nine Months Ended
	September 30, 2023		September 30, 2022		September 30, 2023		September 30, 2022
Common stock subject to possible redemption
Numerator:
Net (loss) profit allocable to common stock subject to possible redemption	$	(53,791)	$	(121,340)	$	142,287	$	(363,924)
Denominator:
Weighted average shares outstanding, redeemable common stock		4,374,507		12,843,937		7,295,588		12,843,937
Basic and diluted net (loss) profit per share, redeemable common stock	$	(0.01)	$	(0.01)	$	0.02	$	(0.03)
Non-redeemable common stock
Numerator:
Net (loss) profit allocable to common stock subject to possible redemption	$	(46,946)	$	(36,068)	$	74,460	$	(108,177)
Denominator:
Weighted average shares outstanding, non-redeemable common stock		3,817,863		3,817,863		3,817,863		3,817,863
Basic and diluted net (loss) profit per share, non-redeemable common stock	$	(0.01)	$	(0.01)	$	0.02	$	(0.03)