Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2023

Summary of Significant Accounting Policies [Abstract]

Schedule of Common Stock Reflected in the Consolidated Balance Sheet

At December 31, 2023 and 2022, the common stock reflected in the consolidated balance sheets is reconciled in the following table:

Gross proceeds	$	172,500,000
Less:
Proceeds allocated to Public Warrants		(3,379,730	)
Common stock issuance costs		(7,256,606	)
Plus:
Accretion of carrying value to redemption value		15,054,352
Common stock subject to possible redemption, December 31, 2022		176,918,016
Less:
Redemptions		(155,196,226	)
Plus:
Accretion of carrying value to redemption value		4,420,591
Common stock subject to possible redemption, December 31, 2023	$	26,142,381

Schedule of Basic and Diluted Net Income Per Common Share

The following table reflects the calculation of basic and diluted net income per common share (in dollars, except per share amounts):

	For the Year Ended December 31,
	2023				2022
	Redeemable		Non- Redeemable		Redeemable		Non- Redeemable
Numerator:
Allocation of income	$	2,385,039	$	781,980	$	880,823	$	350,842
Denominator:
Basic and diluted weighted average shares outstanding		14,525,621		4,762,500		11,041,896		4,398,111
Basic and diluted net income per ordinary share	$	0.16	$	0.16	$	0.08	$	0.08