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RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (FY) (Tables)
12 Months Ended
Dec. 31, 2022
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS [Abstract]  
Effect of Restatement on Each Financial Statement
The following tables summarize the effect of the restatement on each financial statement line items as of the dates, and for the period, indicated:

 
As
previously
reported
Adjustments
As
restated
March 31, 2022 balance sheet
 
 
 
Prepaid expenses
$732,415
$161,918
$894,333
Total current assets
2,950,517
161,918
3,112,435
Total assets
284,498,465
161,918
284,660,383
Accumulated Deficit
(6,874,691)
161,918
(6,712,773)
Total Stockholders’ Deficit
(6,874,001)
161,918
(6,712,083)
Total Liabilities, Temporary Equity and Stockholders’ Deficit
284,498,465
161,918
284,660,383
 
 
 
 
Statement of changes in stockholders’ deficit for the three months ended March 31, 2022
 
 
 
Net loss
$(628,828)
$161,918
$(466,910)
Accumulated Deficit - March 31, 2022
(6,874,691)
161,918
(6,712,773)
Total Stockholders’ Deficit
(6,874,001)
161,918
(6,712,083)
 
 
 
 
Statement of operations for the three months March 31, 2022
 
 
 
Formation and operating cost
$655,593
$(161,918)
$493,675
Operating loss
(655,593)
161,918
(493,675)
Net loss
(628,828)
161,918
(466,910)
Class A Common Stock - basic and diluted net loss per share
(0.02)
0.01
(0.01)
Class B Common Stock - basic and diluted net loss per share
(0.02)
0.01
(0.01)
 
 
 
 
Statement of cash flows for the three months ended March 31, 2022
 
 
 
Net loss
$(628,828)
$161,918
$(466,910)
Change in prepaid expenses
261,193
(161,918)
99,275
 
 
 
 
June 30, 2022 balance sheet
 
 
 
Prepaid expenses
459,537
282,008
741,545
Total current assets
2,324,247
282,008
2,606,255
Total assets
284,245,344
282,008
284,527,352
Accumulated Deficit
(7,292,517)
282,008
(7,010,509)
Total Stockholders’ Deficit
(7,291,827)
282,008
(7,009,819)
Total Liabilities, Temporary Equity and Stockholders’ Deficit
284,245,344
282,008
284,527,352
 
 
 
 
Statement of changes in stockholders’ deficit for the six months ended June 30, 2022
 
 
 
Net loss
$(905,058)
$282,008
$(623,050)
Accumulated Deficit - June 30, 2022
(7,292,517)
282,008
(7,010,509)
Total Stockholders’ Deficit
(7,291,827)
282,008
(7,009,819)
 
 
 
 
Statement of operations for the three months June 30, 2022
 
 
 
Formation and operating cost
$619,518
$(120,089)
$499,429
Operating loss
619,518
(120,089)
499,429
Loss before income tax
(246,370)
120,089
(126,281)
Net loss
(276,230)
120,089
(156,141)
Class A Common Stock - basic and diluted net loss per share
(0.01)
0.01
Class B Common Stock - basic and diluted net loss per share
(0.01)
0.01
 
As
previously
reported
Adjustments
As
restated
 
 
 
 
Statement of operations for the six months June 30, 2022
 
 
 
Formation and operating cost
$1,275,111
$(282,008)
$993,103
Operating loss
1,275,111
(282,008)
993,103
Loss before income tax
(875,197)
282,008
(593,189)
Net loss
(905,058)
282,008
(623,050)
Class A Common Stock - basic and diluted net loss per share
(0.03)
0.01
(0.02)
Class B Common Stock - basic and diluted net loss per share
(0.03)
0.01
(0.02)
 
 
 
 
Statement of cash flows for the six months ended June 30, 2022
 
 
 
Net loss
$(905,058)
$282,008
$(623,050)
Change in prepaid expenses
534,070
(282,008)
252,062
 
 
 
 
September 30, 2022 balance sheet
 
 
 
Prepaid expenses
$182,315
$408,842
$591,157
Total current assets
1,704,182
408,842
2,113,024
Total assets
284,382,102
408,842
284,790,944
Accumulated Deficit
(7,702,087)
408,842
(7,293,245)
Total Stockholders’ Deficit
(7,701,397)
408,842
(7,292,555)
Total Liabilities, Temporary Equity and Stockholders’ Deficit
284,382,102
408,842
284,790,944
 
 
 
 
Statement of changes in stockholders’ deficit for the nine months ended September 30, 2022
 
 
 
Net loss
$(784,272)
$408,842
$(375,430)
Accumulated Deficit - September 30, 2022
(7,702,087)
408,842
(7,293,245)
Total Stockholders’ Deficit
(7,701,397)
408,842
(7,292,555)
 
 
 
 
Statement of operations for the three months September 30, 2022
 
 
 
Formation and operating cost
$489,430
$(126,834)
$362,596
Operating loss
(489,430)
126,834
(362,596)
Income (loss) before income tax
267,393
126,834
394,227
Net income
120,785
126,834
247,619
Class A Common Stock - basic and diluted net loss per share
0.01
0.01
Class B Common Stock - basic and diluted net loss per share
0.01
0.01
 
 
 
 
Statement of operations for the nine months September 30, 2022
 
 
 
Formation and operating cost
$1,764,541
$(408,842)
$1,355,699
Operating loss
(1,764,541)
408,842
(1,355,699)
Income (loss) before income tax
(607,804)
408,842
(198,962)
Net loss
(784,272)
408,842
(375,430)
Class A Common Stock - basic and diluted net loss per share
(0.02)
0.01
(0.01)
Class B Common Stock - basic and diluted net loss per share
(0.02)
0.01
(0.01)
 
 
 
 
Statement of cash flows for the nine months ended September 30, 2022
 
 
 
Net loss
$(784,272)
$408,842
$(375,430)
Change in prepaid expenses
811,292
(408,842)
402,450