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The following tables reflect the calculation of basic and diluted net (loss) income per common share (in dollars, except per share amounts) (Q3) (Details) - USD ($)
3 Months Ended 9 Months Ended 10 Months Ended 12 Months Ended
Sep. 30, 2023
Sep. 30, 2022
Sep. 30, 2023
Sep. 30, 2022
Dec. 31, 2021
Dec. 31, 2022
Net income (loss) $ (2,064,081) $ 2,668,049 $ (1,855,229) $ 6,865,260    
Accretion of Class A common stock to redemption amount (34,856) (897,964) (336,661) (1,200,053) $ 25,042,451 $ 2,177,762
Gain on waiver of deferred underwriting commissions by underwriter 6,014,585    
Net (loss) income including accretion of temporary equity to redemption value and gain on waiver of deferred underwriting commissions by underwriter (2,098,937) 1,770,085 3,822,695 5,665,207    
Net income (loss) including accretion of temporary equity to redemption value and gain on waiver of deferred underwriting commissions by underwriter         (17,926,310) 5,534,845
Common Class A [Member]            
Net income (loss) (435,949) 2,314,032 (4,820,469) 5,732,219 12,962,778 6,580,312
Accretion of Class A common stock to redemption amount 34,856 897,964 336,661 1,200,053 25,042,451 2,177,762
Gain on waiver of deferred underwriting commissions by underwriter   (6,014,585)      
Net income (loss) including accretion of temporary equity to redemption value and gain on waiver of deferred underwriting commissions by underwriter $ (470,805) $ 1,416,068 $ 857,455 $ 4,532,166 $ (12,079,673) $ 4,402,550
Weighted average shares outstanding 1,304,259 18,041,500 1,304,259 18,041,500 9,072,195 17,537,090
Basic and diluted net income (loss) per common share (in dollars per share) $ (0.33) $ 0.13 $ (3.7) $ 0.32 $ 1.43 $ 0.38
Common Class B [Member]            
Net income (loss) $ (1,628,132) $ 354,017 $ 2,965,240 $ 1,133,041 $ (5,846,637) $ 1,132,295
Accretion of Class A common stock to redemption amount
Net income (loss) including accretion of temporary equity to redemption value and gain on waiver of deferred underwriting commissions by underwriter $ (1,628,132) $ 354,017 $ 2,965,240 $ 1,133,041 $ (5,846,637) $ 1,132,295
Weighted average shares outstanding 4,510,375 4,510,375 4,510,375 4,510,375 4,391,000 [1] 4,510,375 [1]
Basic and diluted net income (loss) per common share (in dollars per share) $ (0.36) $ 0.08 $ 0.66 $ 0.25 $ (1.33) $ 0.25
[1] For the period from March 1, 2021 (inception) through December 30, 2021 excludes 656,250 shares of Class B common stock subject to forfeiture if the over-allotment option was not exercised in full or in part by the underwriter. The underwriter partially exercised its over-allotment option on August 20, 2021 and forfeited the remainder of the option; thus, 520,875 Founder Shares were forfeited by the Sponsor.