Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2022

Summary of Significant Accounting Policies

Class A common stock reflected in the balance sheet

At December 31, 2022, the Class A common stock reflected in the balance sheet is reconciled in the following table:

Gross proceeds	$	287,500,000
Less:
Proceeds allocated to Public Warrants		(6,756,250)
Class A common stock issuance costs		(20,213,492)
Plus: Remeasurement of carrying value to redemption value		32,719,742
Class A common stock subject to possible redemption value	$	293,250,000

Schedule of basic and diluted net income per common share

	For the year ended December 31,
	2022
	Class A Stock		Class B Stock
Basic and diluted net income per share:
Numerator:
Allocation of net income, including accretion of temporary equity	$	33,947,371	$	322,828
Denominator:
Weighted-average shares outstanding		28,630,352		7,528,875
Basic and diluted net income per share	$	1.19	$	0.04

	For the period October 8, 2021(inception),
	through December 31, 2021
	Class A Stock		Class B Stock
Basic and diluted net income per share:
Numerator:
Allocation of net income, including accretion of temporary equity	$	—	$	(32,972)
Denominator:
Weighted-average shares outstanding		—		7,528,875
Basic and diluted net income per share	$	—	$	(0.00)

Schedule of total provision (benefit) for income taxes

	December 31, 2022		December 31, 2021
Current expense -federal	$	57,000	$	—
Current expense-state		27,000
Deferred expense (benefit)		555,020		(6,924)
Change in valuation allowance		—		6,924
Total income tax expense	$	639,020	$	—

Schedule of net deferred tax assets and liabilities

	December 31, 2022		December 31, 2021
Deferred tax assets:	$	—	$	—
Start-up costs		—		6,756
Net operating loss		—		168
Total deferred tax assets		—		6,924
Deferred tax liability		(555,020)		—
Valuation allowance for deferred tax assets		—		(6,924)
Net deferred tax liability	$	(555,020)	$	—

Schedule of reconciliation of the statutory federal income tax rate (benefit) to the Company's effective tax rate

	December 31, 2022		December 31, 2021
Statutory federal income tax rate	21.00	%	21.00	%
State taxes, net of federal tax benefit	8.84	%	0.00	%
Valuation allowance	0.00	%	(21.00)	%
Effective income tax rate	29.84	%	0.00	%