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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Dec. 31, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  
Schedule of common stock subject to possible redemption

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Gross proceeds from IPO

    

$

276,000,000

Less:

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Proceeds allocated to Public Warrants

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(11,408,000)

Class A common stock issuance costs

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(14,975,165)

Plus:

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Accretion of carrying value to redemption value

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26,383,165

Class A common stock subject to possible redemption, December 31, 2021

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276,000,000

Plus:

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Waiver of Class A share issuance costs

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3,604,829

Less:

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Accretion of carrying value to redemption value

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​

(1,117,557)

Class A common stock subject to possible redemption, December 31, 2022

​

$

278,487,272

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Schedule of reconciliation of the net income per share of common stock

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For the Year Ended

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For the Year Ended

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December 31, 2022

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December 31, 2021

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Class A

    

Class B

    

Class A

    

Class B

Basic and diluted net income per common share

 

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Numerator:

 

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Allocation of net income

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$

5,100,276

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$

1,275,069

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$

6,417,873

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$

1,782,958

Denominator

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Weighted-average shares outstanding

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27,600,000

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6,900,000

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24,499,726

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6,806,301

Basic and diluted net income per common share

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$

0.18

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$

0.18

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$

0.26

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$

0.26

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