SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 2023

Accounting Policies [Abstract]

SCHEDULE OF REDEEMABLE CLASS A COMMON STOCK

As of March 31, 2023, the Class A common stock reflected in the balance sheets is reconciled in the following table:

Gross proceeds	$	115,000,000
Less:
Proceeds allocated to Public Warrants		(2,978,500	)
Issuance costs allocated to Class A common stock		(6,432,257	)
Plus:
Accretion of Class A common stock subject to redemption to redemption amount		13,120,621
Class A common stock subject to possible redemption as of December 31, 2022		118,709,864
Plus:
Accretion of Class A common stock subject to redemption to redemption amount		987,821
Class A common stock subject to possible redemption as of March 31, 2023	$	119,697,685

SCHEDULE OF BASIC AND DILUTED NET INCOME PER SHARE

The following table reflects the calculation of basic and diluted net income (loss) per share:

	For the three months ended March 31, 2023				For the period from March 11, 2022 (inception) through March 31, 2022
	Class A		Class B		Class A		Class B
Basic and diluted net income (loss) per share:
Numerator:
Net income (loss)	$	496,299	$	117,034	$	—	$	(339	)
Denominator:
Basic and diluted weighted average shares outstanding		12,191,875		2,875,000		—		2,500,000
Basic and diluted net income (loss) per share	$	0.04	$	0.04	$	—	$	(0.00	)