SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2021

Accounting Policies [Abstract]

Schedule of Class A Ordinary Shares

At December 31, 2021, the Class A Ordinary Shares reflected in the balance sheet are reconciled in the following table:

Gross proceeds	$	155,250,000
Plus / (less) adjustments to carrying value:
Proceeds allocated to the Public Warrants	(3,326,894)
Class A Ordinary Shares issuance costs	(8,774,490)
Proceeds allocated to the Private Placement Warrants	13,142
Plus:
Accretion of carrying value to redemption value	12,088,242
Class A Ordinary Shares subject to possible redemption	$	155,250,000

Schedule Of Earnings Per Share, Basic and Diluted

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

	For the Period from January 11, 2021 (inception) through December 31, 2021
Redeemable Class A Ordinary Shares
Numerator:
Allocation of net loss	$	(1,238,305)
Denominator:
Basic and diluted weighted average shares outstanding	13,075,986
Basic and diluted net loss per share	$	(0.09)
Class B Ordinary Shares
Numerator:
Allocation of net loss	$	(359,994)
Denominator:
Basic and diluted weighted average shares outstanding	3,801,391
Basic and diluted net loss per share	$	(0.09)