Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2022

Summary of Significant Accounting Policies

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:
Re-measurement of carrying value to redemption value		14,634,371
Class A common stock subject to possible redemption	$	158,570,000

Reconciliation of Net Loss per Common Share

			For The Period
			From March 12,
	For The Three		2021 (Inception)
	Months Ended		Through March 31,
	March 31, 2022		2021
Redeemable Class A Common Stock
Numerator: Net loss allocable to Redeemable Class A Common Stock	$	(398,266)	$	—
Denominator: Weighted Average Share Outstanding, Redeemable Class A Common Stock
Basic and diluted weighted average shares outstanding, Redeemable Class A		15,700,000		—
Basic and diluted net loss per share, Class A subject to possible redemption	$	(0.03)	$	0.00
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	$	(99,566)	$	(10,000)
Denominator: Weighted Average Non-Redeemable Class B Common Stock		3,925,000		3,750,000
Basic and diluted net loss per share, Class B non-redeemable Common Stock	$	(0.03)	$	0.00