Summary of Significant Accounting Policies (Tables)

10 Months Ended

Dec. 31, 2021

Summary of Significant Accounting Policies

Reconciliation of Net Loss per Common Share

	For The Period
	From March 12, 2021
	(Inception) Through
	December 31, 2021
Redeemable Class A Common Stock
Numerator: Net loss allocable to Redeemable Class A Common Stock	$	(919,147)
Denominator: Weighted Average Share Outstanding, Redeemable Class A Common Stock
Basic and diluted weighted average shares outstanding, Redeemable Class A Common Stock		6,011,525
Basic and diluted net loss per share, Redeemable Class A Common Stock	$	(0.15)
Non-Redeemable Class B Common Stock
Numerator: Net loss allocable to non-redeemable Class B Common Stock
Net loss allocable to non-redeemable Class B Common Stock	$	(557,085)
Denominator: Weighted Average non-redeemable Class B Common Stock		3,643,517
Basic and diluted net loss share, Class B Non-Redeemable Common Stock	$	(0.15)

Summary of reconciliation of Class A common stock reflected on the balance sheet

Gross proceeds	$	157,000,000
Less:
Fair value of Public Warrants at issuance		(4,227,750)
Class A common stock issuance costs		(8,836,621)
Plus:
Accretion of carrying value to redemption value		14,634,371
Class A common stock subject to possible redemption	$	158,570,000