SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

SCHEDULE OF POSSIBLE REDEMPTION

As of December 31, 2023 and 2022, the Class A Ordinary Shares subject to possible redemption reflected in the balance sheet is reconciled in the following table:

	December 31, 2023			December 31, 2022
As of beginning of the period	$	178,531,059		$	175,950,000
Plus:		-			-
Remeasurement of carrying value to redemption value		4,486,207			2,581,059
Extension Contributions		800,000			-
Less:
Redemptions of Class A ordinary shares subject to possible redemption		(132,616,922	)		-
	$	51,200,344		$	178,531,059

SCHEDULE OF BASIC AND DILUTED LOSS PER ORDINARY SHARE

Accordingly, basic and diluted income per ordinary share for the years ended December 31, 2023 and 2022 is calculated as follows:

	For the Year ended				For the Year ended
	December 31, 2023				December 31, 2022
	Redeemable Ordinary Shares		Non-Redeemable Ordinary Shares		Redeemable Ordinary Shares		Non-Redeemable Ordinary Shares
Basic and diluted net income per share:
Numerator:
Allocation of net income	$	1,666,806	$	828,103	$	890,032	$	220,590
Denominator:
Weighted-average shares outstanding		8,982,127		4,462,500		17,400,000		4,312,500
Basic and diluted net income per share	$	0.19	$	0.19	$	0.05	$	0.05