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Recurring Fair Value Measurements (Q1) (Tables)
 3 Months Ended 12 Months Ended
Mar. 31, 2024
Dec. 31, 2023
Recurring Fair Value Measurements [Abstract]    
Assets and Liabilities Measured at Fair Value on Recurring Basis
The following table presents information about the Company’s assets and liabilities that were measured at fair value on a recurring basis as of March 31, 2024 and December 31, 2023, and indicates the fair value hierarchy of the valuation techniques the Company utilized to determine such fair value.

 
 ​ ​
March 31, 2024
 
 ​ ​
Level 1
 ​ ​
Level 2
 ​ ​
Level 3
Assets
​ ​
 
 ​ ​
 
 ​ ​
 
Cash held in Trust Account
 ​ ​
$19,205,223
 ​ ​
$—
 ​ ​
$—
Liabilities
​ ​
 
 ​ ​
 
 ​ ​
 
Public Warrants
 ​ ​
$575,000
 ​ ​
$—
 ​ ​
$—
Private Warrants
 ​ ​
$—
 ​ ​
$—
 ​ ​
$560,000
Working Capital Loan Conversion Option
 ​ ​
$—
 ​ ​
$—
 ​ ​
$—

 
 ​ ​
December 31, 2023
 
 ​ ​
Level 1
 ​ ​
Level 2
 ​ ​
Level 3
Assets
​ ​
 
 ​ ​
 
 ​ ​
 
Cash held in Trust Account
 ​ ​
$62,418,210
 ​ ​
$—
 ​ ​
$—
Liabilities
​ ​
 
 ​ ​
 
 ​ ​
 
Public Warrants
 ​ ​
$230,000
 ​ ​
$—
 ​ ​
$—
Private Warrants
 ​ ​
$—
 ​ ​
$—
 ​ ​
$224,000
Working Capital Loan Conversion Option
 ​ ​
$—
 ​ ​
$—
 ​ ​
$—
The following table presents information about the Company’s assets and liabilities that were measured at fair value on a recurring basis as of December 31, 2023 and 2022, and indicates the fair value hierarchy of the valuation techniques the Company utilized to determine such fair value.

 
 ​ ​
December 31, 2023
 
 ​ ​
Level 1
 ​ ​
Level 2
 ​ ​
Level 3
Assets
​ ​
 
 ​ ​
 
 ​ ​
 
Investments held in Trust Account
 ​ ​
$62,418,210
 ​ ​
$  —
 ​ ​
$—
Liabilities
​ ​
 
 ​ ​
 
 ​ ​
 
Public Warrants
 ​ ​
$230,000
 ​ ​
$—
 ​ ​
$—
Private Warrants
 ​ ​
$—
 ​ ​
$—
 ​ ​
$224,000
Working Capital Loan Conversion Option
 ​ ​
$—
 ​ ​
$—
 ​ ​
$—

 
 ​ ​
December 31, 2022
 
 ​ ​
Level 1
 ​ ​
Level 2
 ​ ​
Level 3
Assets
​ ​
 
 ​ ​
 
 ​ ​
 
Investments held in Trust Account
 ​ ​
$237,038,010
 ​ ​
$  —
 ​ ​
$—
Liabilities
​ ​
 
 ​ ​
 
 ​ ​
 
Public Warrants
 ​ ​
$575,000
 ​ ​
$—
 ​ ​
$—
Private Warrants
 ​ ​
$—
 ​ ​
$—
 ​ ​
$560,000
Key Inputs into Binomial Lattice Model
The key inputs into the binomial lattice model were as follows at March 31, 2024 and December 31, 2023:

 
 ​ ​
March 31, 2024
 ​ ​
December 31, 2023
Input
​ ​
 
 ​ ​
 
Risk-free interest rate
 ​ ​
4.17%
 ​ ​
3.81%
Expected term to Initial Business Combination (years)
 ​ ​
0.25
 ​ ​
0.25
Expected volatility
 ​ ​
de minimis
​ ​
de minimis
Common stock price
 ​ ​
$11.03
 ​ ​
$10.89
Dividend yield
 ​ ​
0.0%
 ​ ​
0.0%
The key inputs into the binomial lattice model were as follows at December 31, 2023 and 2022:

 
 ​ ​
December 31,
2023
 ​ ​
December 31,
2022
Input
​ ​
 
 ​ ​
 
Risk-free interest rate
 ​ ​
3.81%
 ​ ​
3.95%
Expected term to initial Business Combination (years)
 ​ ​
0.25
 ​ ​
0.25
Expected volatility
 ​ ​
de minimis%
 ​ ​
de minimis
Common stock price
 ​ ​
$10.89
 ​ ​
$10.18
Dividend yield
 ​ ​
0.0%
 ​ ​
0.0%
Changes in Fair Value of Warrants
The following table provides a reconciliation of changes in fair value of the beginning and ending balances for the Company’s warrants classified as Level 3 for the period ended March 31, 2024 and 2023:

December 31, 2023
 ​ ​
$224,000
Change in fair value
​ ​
336,000
March 31, 2024
 ​ ​
$560,000
 
 ​ ​
 
December 31, 2022
 ​ ​
$560,000
Change in fair value
​ ​
—
March 31, 2023
 ​ ​
$560,000
The following table provides a reconciliation of changes in fair value of the beginning and ending balances for the Company’s warrants classified as Level 3 for the period ended December 31, 2023 and December 31, 2022:

Fair value of the Private Placement Warrants measured with level 3
​ ​
 
December 31, 2021
 ​ ​
$5,824,000
Change in fair value
 ​ ​
(5,264,000)
December 31, 2022
 ​ ​
$560,000
December 31, 2022
 ​ ​
$560,000
Change in fair value
 ​ ​
(336,000)
December 31, 2023
 ​ ​
$224,000