Significant Accounting Policies (Tables)

11 Months Ended

Dec. 31, 2021

Accounting Policies [Abstract]

Schedule of Fair Value of the Overallotment Liability

The fair value of the overallotment liability at the IPO date of $158,275 was determined using the Black Scholes option pricing model based on the following assumptions:

Risk-free interest rate	0.05	%
Dividend rate	0	%
Volatility	5.00	%
Expected life (in years)	0.12

Risk-free interest rate	0.05	%
Dividend rate	0	%
Volatility	5.00	%
Expected life (in years)	0.10

Schedule of Reconciliation of Net Loss per Share

A reconciliation of net loss per share is as follows for the period from January 21 (Inception) through December 31, 2021:

	Class A subject to possible redemption			Class A			Class B
Allocation of undistributable losses		(209,176	)		(6,286	)		(113,920	)
Net income/(loss) to Common shares	$	(209,176	)	$	(6,286	)	$	(113,920	)
Weighted average shares outstanding, basic and diluted		6,973,122			209,549			3,797,628
Basic and diluted net loss per share	$	(0.03	)	$	(0.03	)	$	(0.03	)

Schedule of Fair Value Measurements, Recurring and Nonrecurring

The following table presents information about the Company’s assets that are measured at fair value on a recurring basis at December 31, 2021 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:

Description	Level		December 31, 2021
Assets:
Marketable securities held in Trust Account		1	$	154,449,121

Schedule of Changes in Level 3 Liabilities Measured at Fair Value on a Recurring Basis

The table below presents the changes in Level 3 liabilities measured at fair value on a recurring basis:

	Overallotment liability
Balance at January 21, 2021 (inception)	$	—
Issuance of overallotment option		158,275
Partial exercise of overallotment option		(28,316	)
Change in fair value of overallotment liability		(2,924	)
Expiration of overallotment option		(127,035	)
Balance at December 31, 2021	$	—