ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

10 Months Ended

Dec. 31, 2021

Accounting Policies [Abstract]

SCHEDULE OF FAIR VALUE MEASUREMENT ON RECURRING BASIC

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:

			Fair value measurements at reporting date using:
Description	Fair Value		Quoted prices in active markets for identical liabilities (Level 1)		Significant other observable inputs (Level 2)		Significant unobservable inputs (Level 3)
Assets:
Marketable securities held in Trust Account at December 31, 2021	$	116,152,616	$	116,152,616	$	-	$	-
Founder shares transferred to directors and advisors	$	34					$	34

SCHEDULE OF EARNINGS PER SHARE

The earnings per share presented in the statement of operations is based on the following:

For the period from March 1, 2021 (inception) through December 31, 2021

	Common Shares Subject to Redemption			Non- redeemable Common Shares
Basic and diluted net loss per share:
Numerator:
Allocation of net loss	$	(181,892	)	$	(133,080	)
Denominator:
Weighted-average shares outstanding		3,929,508			2,875,000
Basic and diluted net income (loss) per share	$	(0.05	)	$	(0.05	)