Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 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 at December 31, 2021		158,570,000
Re-measurement of carrying value to redemption value		288,044
Class A common stock subject to possible redemption at September 30, 2022	$	158,858,044

Schedule of reconciliation of the earnings per share

							For The Period
							From March 12,
	For The Three		For The Three		For The Nine		2021 (Inception)
	Months Ended		Months Ended		Months Ended		Through
	September 30, 2022		September 30, 2021		September 30, 2022		September 30, 2021
Redeemable Class A Common Stock
Numerator: Net income (loss) allocable to Redeemable Class A Common Stock	$	34,368	$	(97,621)	$	(632,919)	$	(63,098)
Denominator: Weighted Average Share Outstanding, Redeemable Class A Common Stock
Basic and diluted weighted average shares outstanding, Redeemable Class A		15,700,000		3,454,348		15,700,000		1,565,517
Basic and diluted earnings per share, Class A subject to possible redemption	$	0.00	$	(0.03)	$	(0.04)	$	(0.04)
Non-Redeemable Class B Common Stock
Numerator: Net income (loss) allocable to non-redeemable Class B Common Stock
Net income (loss) allocable to non-redeemable Class B Common Stock	$	8,592	$	(107,796)	$	(158,230)	$	(152,319)
Denominator: Weighted Average Non-Redeemable Class B Common Stock		3,925,000		3,814,402		3,925,000		3,779,187
Basic and diluted earnings per share, Class B non-redeemable Common Stock	$	0.00	$	(0.03)	$	(0.04)	$	(0.04)