FAIR VALUE MEASUREMENTS (Tables)

3 Months Ended

Mar. 31, 2022

Fair Value Disclosures [Abstract]

Schedule of Company's assets that are measured at fair value on a recurring basis

	March 31,		Quoted Prices In Active Markets		Significant Other Observable Inputs		Significant Other Unobservable Inputs
Description	2022		(Level 1)		(Level 2)		(Level 3)
Assets:
U.S. Treasury Securities held in Trust Account*	$	46,779,664	$	46,469,183	$	-	$	-
Liabilities:
Warrant liabilities	$	420,000	$	-	$	-	$	420,000

	December 31,		Quoted Prices In Active Markets		Significant Other Observable Inputs		Significant Other Unobservable Inputs
Description	2021		(Level 1)		(Level 2)		(Level 3)
Assets:
U.S. Treasury Securities held in Trust Account*	$	46,469,183	$	46,469,183	$	-	$	-
Liabilities:
Warrant liabilities	$	410,000	$	-	$	-	$	410,000

* included in cash and investments held in trust account on the Company’s unaudited condensed consolidated balance sheet.

Schedule of binomial model and Black-Scholes model

	March 31, 2022			December 31, 2021			February 11, 2021 (Initial measurement)
Input
Share price	$	10.14		$	10.08		$	10.00
Risk-free interest rate		2.42	%		1.26	%		0.46	%
Volatility		43	%		44.26	%		44	%
Exercise price		11.50		$	11.50		$	11.50
Warrant life		5 years			5 years			5 years