XML 37 R24.htm IDEA: XBRL DOCUMENT v3.24.1.u1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)
12 Months Ended
Dec. 26, 2023
Apr. 03, 2023
Dec. 31, 2023
Dec. 31, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES        
Cash FDIC insured amount     $ 250,000  
Cash equivalents     $ 188,235 $ 19,759
Investments maximum maturity term     185 days  
Cash held in trust account     $ 29,718,024 117,724,476
Offering cost charged to stockholders       $ 24,766
Unrecognized tax benefits     0  
Unrecognized tax benefits accrued for interest and penalties     $ 0  
Effective income tax (as a percent)     (3681.10%) 51.60%
Statutory rate (as a percent)     21.00% 21.00%
IPO        
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES        
Offering cost charged to stockholders     $ 3,803,330  
Class A Common Stock        
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES        
Aggregate redemption amount $ 14,619,421 $ 76,054,240    
Class B common stock        
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES        
Common shares subject to forfeiture     375,000