SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 2024

Accounting Policies [Abstract]

Summary of Fair Value, Assets Measured on Recurring Basis

Description	Quoted Prices in Active Markets (Level 1)		Significant other Observable Inputs (Level 2)		Significant other Unobservable Inputs (Level 3)
Assets
Marketable securities held in trust account	$	57,266,630	$	-	$	-

The following table presents information about the Company’s assets that are measured at fair value on a recurring basis as of December 31, 2023 and indicates the fair value hierarchy of the valuation techniques that the Company utilized to determine such fair value:

Description	Quoted Prices in Active Markets (Level 1)		Significant other Observable Inputs (Level 2)		Significant other Unobservable Inputs (Level 3)
Assets
Marketable securities held in trust account	$	56,231,052	$	-	$	-

Summary of Basic and Diluted Net Loss Per Share

	For the three months ended March 31, 2024		For the three months ended March 31, 2023
Net income	$	307,277	$	694,054
Denominator: weighted average number of ordinary shares		7,423,175		9,688,748
Basic and diluted net income per ordinary share	$	0.04	$	0.07