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Significant Accounting Policies (Tables)
3 Months Ended
Mar. 31, 2022
Earnings Per Share [Abstract]  
Summary of Class A Common Stock Reflected In the Condensed Consolidated Balance Sheet

At March 31, 2022 and December 31, 2021, the Class A Common Stock reflected in the condensed balance sheet is reconciled in the following table:

 

Gross Proceeds

 

$

104,924,800

 

Less:

 

 

 

Proceeds allocated to Public Warrants

 

 

(1,626,335

)

Issuance costs related to Class A Common Stock

 

 

(5,930,952

)

Plus:

 

 

 

Subsequent measurement of carrying value to redemption value

 

 

9,655,783

 

Class A Common Stock subject to possible redemption

 

$

107,023,296

 

Summary of Basic and Diluted Net Income (Loss) Per Common Share Subsequent measurement of the Class A Common Stock to redemption value is not considered in the calculation because redemption value closely approximates fair value.

 

 

 

For the
Three Months
ended
March 31, 2022

 

 

For the
period from
January 14, 2021
(inception) to
March 31, 2021

 

Common Stock subject to possible redemption

 

 

 

 

 

 

Numerator:

 

 

 

 

 

 

Net loss allocable to Class A Common Stock subject to possible
   redemption

 

$

(305,987

)

 

$

 

Denominator:

 

 

 

 

 

 

Weighted Average Redeemable shares of Class A Common Stock,
   Basic and Diluted

 

 

10,492,480

 

 

 

 

Basic and Diluted net loss per share, Redeemable Class A
   common stock

 

$

(0.03

)

 

$

 

Non-Redeemable common stock

 

 

 

 

 

 

Numerator:

 

 

 

 

 

 

Net loss allocable to Class A and Class B Common Stock not
   subject to redemption

 

$

(82,617

)

 

$

(688

)

Denominator:

 

 

 

 

 

 

Weighted Average Non-Redeemable Class A and Class B Common
   Stock, Basic and Diluted

 

 

2,832,970

 

 

 

2,500,000

 

Basic and diluted net loss per share, Non-Redeemable common stock

 

$

(0.03

)

 

$

(0.00

)