SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

Schedule of reconciliation of common stock subject to possible redemption reflected in the balance sheets

Gross proceeds	$	115,000,000
Less:
Common stock issuance costs		(1,625,220	)
Plus:
Accretion of carrying value to redemption value		3,350,220
Common stock subject to possible redemption, December 31, 2021		116,725,000
Plus:
Accretion of carrying value to redemption value		1,084,374
Common stock subject to possible redemption, December 31, 2022		117,809,374
Less:
Shares Redeemed		(102,900,344	)
Plus:
Accretion of carrying value to redemption value		2,040,857
Common stock subject to possible redemption, December 31, 2023	$	16,949,887

Schedule of calculation of basic and diluted net income (loss) per common share

	For the Year Ended December 31, 2023			For the Year Ended December 31, 2022
Net income (loss)	$	(87,718	)	$	722,115
Accretion of redeemable common stock to redemption amount		(2,040,857	)		(1,084,374	)
Excise taxes on stock redemption		(1,029,003	)		-
Net loss including accretion of temporary equity to redemption value	$	(3,157,578	)	$	(362,259	)

	For the Year Ended December 31, 2023						For the Year Ended December 31, 2022
	Redeemable common stock			Non- redeemable common stock			Redeemable common stock			Non- redeemable common stock
Basic and diluted net income (loss) per common share
Numerator:
Allocation of net loss, including accretion of temporary equity to redemption value	$	(2,050,365	)	$	(1,107,213	)	$	(280,793	)	$	(81,466	)
Accretion of common stock to redemption value		2,040,857			-			-			-
Excise taxes on stock redemption		1,029,003			-			1,084,374			-
Net income (loss)	$	1,019,495		$	(1,107,213	)	$	803,581		$	(81,466	)
Denominator:
Basic and diluted weighted average shares outstanding		6,178,617			3,336,500			11,500,000			3,336,500
Basic and diluted net income (loss) per common share	$	0.17		$	(0.33	)	$	0.07		$	(0.02	)