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Summary of Significant Accounting Policies (Tables)
6 Months Ended 12 Months Ended
Jun. 30, 2024
Dec. 31, 2023
Summary of Significant Accounting Policies [Abstract]    
Schedule of Unaudited Condensed Consolidated Balance Sheets
As of June 30, 2024 and December 31, 2023, the ordinary shares reflected in the unaudited condensed consolidated balance sheets are reconciled in the following table:
 
    
Shares
   
Amount
 
Ordinary shares subject to possible redemption – December 31, 2022
  
 
8,250,000
 
 
 
85,371,600
 
Redemption of shares ($10.92 per share)
     (3,712,171     (40,536,908
Subsequent measurement of Class A ordinary shares subject to possible redemption (income earned on Trust Account)
     —        3,843,271  
Subsequent measurement of Class A ordinary shares subject to possible redemption (extension deposit)
     —        1,800,000  
  
 
 
   
 
 
 
Ordinary shares subject to possible redemption – December 31, 2023
  
 
4,537,829
 
 
$
50,477,963
 
Subsequent measurement of Class A ordinary shares subject to possible redemption (income earned on Trust Account)
  
 
— 
 
    653,885  
Subsequent measurement of Class A ordinary shares subject to possible redemption (extension deposit)
  
 
— 
 
    150,000  
  
 
 
   
 
 
 
Ordinary shares subject to possible redemption – March 31, 2024
  
 
4,537,829
 
 
$
51,281,849
 
Subsequent measurement of Class A ordinary shares subject to possible redemption (income earned on Trust Account)
  
 
— 
 
    640,157  
Subsequent measurement of Class A ordinary shares subject to possible redemption (extension deposit)
  
 
— 
 
    150,000  
Ordinary shares subject to possible redemption – June 30, 2024
  
 
4,537,829
 
 
$
52,072,006
 
As of December 31, 2023 and 2022, the ordinary shares reflected in the consolidated balance sheets are reconciled in the following table:
 
    
Shares
    
Amount
 
Gross proceeds from the IPO
     8,250,000      $ 82,500,000  
Less:
     
Proceeds allocated to Public Warrants
     —         (9,973,401
Allocation of offering costs related to redeemable shares
     —         (4,488,135
Plus:
     
Initial measurement of carrying value to redemption value
     —         16,111,536  
Subsequent measurement of Class A ordinary shares subject to possible redemption (income earned on Trust Account)
     —         1,221,600  
  
 
 
    
 
 
 
Ordinary shares subject to possible redemption - December 31, 2022
  
 
8,250,000
 
  
 
85,371,600
 
Redemption of shares ($10.92 per share)
     (3,712,171      (40,536,908
Subsequent measurement of Class A ordinary shares subject to possible redemption (income earned on Trust Account)
     —         3,843,271  
Subsequent measurement of Class A ordinary shares subject to possible redemption (extension deposit)
     —         1,800,000  
  
 
 
    
 
 
 
Ordinary shares subject to possible redemption - December 31, 2023
  
 
4,537,829
 
  
$
50,477,963
 
  
 
 
    
 
 
 
Schedule of Net Income (Loss) Per Share
The net income (loss) per share presented in the consolidated statements of operations is based on the following:
 
    
Three months
ended
June 30,

2024
   
Six months
ended

June 30,

2024
   
Three months
ended
June 30,
2023
   
Six months
ended
June 30,
2023
 
Net income/(loss)
   $ 448,912     $ 713,242     $ 457,709     $ (551,393
Accretion of temporary equity to redemption value
     (790,157     (1,594,042     (1,850,859     (2,763,505
  
 
 
   
 
 
   
 
 
   
 
 
 
Net loss including accretion of temporary equity
  
$
(341,245
 
$
(880,800
 
$
(1,393,150
 
$
(3,314,898
  
 
 
   
 
 
   
 
 
   
 
 
 
 
   
For the
Three Months Ended
June 30, 2024
   
For the
Three Months Ended
June 30, 2023
 
   
Redeemable
Common
Stock
   
Non-
Redeemable
Common

Stock
   
Redeemable
Common
Stock
   
Non-
Redeemable
Common
Stock
 
Basic and diluted net income (loss) per share:
       
Numerators:
       
Allocation of net loss including accretion of temporary
  $ (217,783   $ (123,462   $ (1,061,999   $ (331,151
Accretion of temporary equity to redemption value
    790,157       —        1,850,859       —   
 
 
 
   
 
 
   
 
 
   
 
 
 
Allocation of net income/(loss)
  $ 572,374     $ (123,462   $ 788,860     $ (331,151
 
 
 
   
 
 
   
 
 
   
 
 
 
Denominators:
       
Weighted-average shares outstanding
    4,537,829       2,572,500       8,250,000       2,572,500  
 
 
 
   
 
 
   
 
 
   
 
 
 
Basic and diluted net income/ (loss) per share
  $ 0.13     $ (0.05   $ 0.10     $ (0.13
 
 
 
   
 
 
   
 
 
   
 
 
 
 
   
For the
Six Months Ended
June 30, 2024
   
For the
Six Months Ended
June 30, 2023
 
   
Redeemable
Common
Stock
   
Non-
Redeemable
Common

Stock
   
Redeemable
Common
Stock
   
Non-
Redeemable
Common
Stock
 
Basic and diluted net income (loss) per share:
       
Numerators:
       
Allocation of net loss including accretion of temporary
  $ (562,129   $ (318,671   $ (2,526,949   $ (787,949
Accretion of temporary equity to redemption value
    1,594,042       —        2,763,505       —   
 
 
 
   
 
 
   
 
 
   
 
 
 
Allocation of net income/(loss)
  $ 1,031,913     $ (318,671   $ 236,556     $ (787,949
 
 
 
   
 
 
   
 
 
   
 
 
 
Denominators:
       
Weighted-average shares outstanding
    4,537,829       2,572,500     8,250,000       2,572,500  
 
 
 
   
 
 
   
 
 
   
 
 
 
Basic and diluted net income/ (loss) per share
  $ 0.23     $ (0.12   $ 0.03     $ (0.31
 
 
 
   
 
 
   
 
 
   
 
 
 
The net income (loss) per share presented in the consolidated statements of operations is based on the following:
 
    
Year ended
December 31,
2023
    
January 5,
2022
(Inception) to
December 31,
2022
 
Net income/(loss)
   $ 632,536      $ (419,390
Accretion of temporary equity to redemption value
     (5,643,271      (17,333,136
  
 
 
    
 
 
 
Net loss including accretion of temporary equity
  
$
(5,010,735
  
$
(17,752,526
  
 
 
    
 
 
 
 
    
Year ended
December 31,
2023
    
January 5,
2022
(Inception) to

December 31,
2022
 
    
Redeemable
    
Non-
Redeemable
    
Redeemable
    
Non-
Redeemable
 
Particulars
  
Shares
    
Shares
    
Shares
    
Shares
 
Basic and diluted net income/(loss) per share:
           
Numerators:
           
Allocation of net loss including accretion of temporary equity
   $ (3,720,244    $ (1,290,491    $ (12,964,866    $ (4,787,660
Accretion of temporary equity to redemption value
     5,643,271               17,333,136         
  
 
 
    
 
 
    
 
 
    
 
 
 
Allocation of net income/(loss)
  
$
1,923,027
 
  
$
(1,290,491
  
$
4,368,270
 
  
$
(4,787,660
  
 
 
    
 
 
    
 
 
    
 
 
 
Denominators:
           
Weighted-average shares outstanding
     7,416,033        2,572,500        6,056,094        2,236,392  
  
 
 
    
 
 
    
 
 
    
 
 
 
Basic and diluted net income/(loss) per share
   $ 0.26      $ (0.50    $ 0.72      $ (2.14