Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2021

Significant Accounting Policies [Abstract]

Basic and Diluted Net Income Per Common Share

As a result, diluted net income per common share is the same as basic net income per common stock for the periods. Accretion associated with the redeemable Class A common stock is excluded from earnings per common stock as the redemption value approximates fair value.

	For the period from February 23, 2021 through
	December 31, 2021
	Class A		Class B
Basic diluted net income per share
Numerator:
Allocation of net income	$	1,684,834	$	2,144,335
Denominator:
Weighted average shares outstanding		3,843,836		4,915,068
Basic and diluted net income per share, redeemable common stock	$	0.44	$	0.44

Class A Common Stock Subject to Possible Redemption

As of December 31, 2021, the Class A common stock subject to possible redemption reflected on the balance sheet are reconciled in the following table:

Gross proceeds from IPO	$	230,000,000
Less:
Proceeds allocated to Public Warrants		(8,395,000	)
Class A common stock issuance costs		(12,947,813	)
Plus:
Remeasurement adjustment of carrying value to redemption value		25,942,813
Class A common stock subject to possible redemption	$	234,600,000