SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 2022

Summary Of Significant Accounting Policies

Schedule of Earnings Per Share, Basic and Diluted

Gross Proceeds	$	86,250,000
Less:
Proceeds allocated to public warrants		(2,027,672	)
Issuance costs related to Class A ordinary shares		(4,833,540	)
Plus:
Accretion of carrying value to redemption value		8,154,962
Contingently redeemable Class A ordinary shares	$	87,543,750

Schedule of Earnings Per Share, Basic and Diluted

	Three Months Ended   March 31, 2022
Net loss	$	(428,762	)
Accretion of temporary equity to redemption value		(8,154,962	)
Net loss including accretion of temporary equity to redemption value	$	(8,583,724	)

	Three Months Ended   March 31, 2022
	Redeemable			Non-redeemable
Basic and diluted net loss per share:
Numerator:
Allocation of net loss including accretion of temporary equity	$	(5,617,794	)	$	(2,965,930	)
Accretion of temporary equity to redemption value		8,154,962			—
Allocation of net income (loss)	$	2,537,168		$	(2,965,930	)
Denominator:
Weighted-average shares outstanding		4,600,000			2,428,583
Basic and diluted net income (loss) per share	$	0.55		$	(1.22	)