SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

SCHEDULE OF REDEEMABLE CLASS A COMMON STOCK

As of December 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		1,975,219
Redemption of Class A common stock subject to redemption		(100,078,879	)
Class A common stock subject to possible redemption as of December 31, 2023	$	20,606,204

SCHEDULE OF BASIC AND DILUTED NET INCOME PER SHARE

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

	For the year ended December 31, 2023				For the period from March 11, 2022 (inception) through December 31, 2022
		Class A		Class B		Class A		Class B
Basic net income per share:
Numerator:
Net income	$	301,052	$	38,715	$	381,031	$	171,782
Denominator:
Basic weighted average shares outstanding		7,840,002		1,008,220		5,951,288		2,683,051
Basic net income per share	$	0.04	$	0.04	$	0.06	$	0.06
Diluted net income per share:
Numerator:
Net income	$	301,313	$	38,454	$	381,031	$	171,782
Denominator:
Diluted weighted average shares outstanding		7,900,002		1,008,220		5,951,288		2,683,051
Diluted net income per share	$	0.04	$	0.04	$	0.06	$	0.06