SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 2024

Accounting Policies [Abstract]

SCHEDULE OF REDEEMABLE CLASS A COMMON STOCK

As of March 31, 2024, 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		15,095,840
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
Plus:
Accretion of Class A common stock subject to redemption to redemption amount		170,032
Redemption of Class A common stock subject to redemption		(2,964,667	)
Reclassification of Class A common stock upon purchase by Holder and forfeiture of redemption rights		(15,504,910	)
Class A common stock subject to possible redemption as of March 31, 2024	$	2,306,659

SCHEDULE OF BASIC AND DILUTED NET INCOME PER SHARE

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

	For the three months ended
	March 31, 2024						March 31, 2023
	Class A			Class B			Class A		Class B
Basic net (loss) income per share
Numerator:
Net (loss) income	$	(292,546	)	$	—		$	496,299	$	117,034
Denominator:
Basic weighted average shares outstanding		5,324,422			1			12,191,875		2,875,000
Basic net (loss) income per share	$	(0.05	)	$	(0.05	)	$	0.04	$	0.04
Diluted net (loss) income per share
Numerator:
Net (loss) income	$	(292,546	)	$	—		$	496,299	$	117,034
Denominator:
Diluted weighted average shares outstanding		5,486,070			1			12,191,875		2,875,000
Diluted net (loss) income per share	$	(0.05	)	$	(0.05	)	$	0.04	$	0.04