RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Tables)

12 Months Ended

Dec. 31, 2022

Accounting Changes and Error Corrections [Abstract]

Summary of impact of the restatement on the financial statements


		As Previously				Restatement
		Reported				Adjustment				As Restated
Unaudited Statement of Operations for the Three Months Ended June 30, 2022
Gain on forgiveness of deferred underwriting fee payable			9,660,000				(9,288,090	)			371,910
Total other income (expenses)			10,396,046				(9,288,090	)			1,107,956
Income (loss) before benefit from (provision for) income taxes			10,094,313				(9,288,090	)			806,223
Net Income			10,071,447				(9,288,090	)			783,357
Basic and diluted weighted average shares outstanding - Class A common stock			14,481,736				-				14,481,736
Basic and diluted earnings per share - Class A common stock		$	0.47			$	(0.43	)		$	0.04
Basic and diluted weighted average shares outstanding - Class B common stock			6,900,000				-				6,900,000
Basic and diluted earnings per share - Class B common stock		$	0.47			$	(0.43	)		$	0.04

		As Previously				Restatement
		Reported				Adjustment				As Restated
Unaudited Statement of Operations for the Six Months Ended June 30, 2022
Gain on forgiveness of deferred underwriting fee payable			9,660,000				(9,288,090	)			371,910
Total other income (expenses)			18,587,467				(9,288,090	)			9,299,377
Income (loss) before benefit from (provision for) income taxes			17,962,482				(9,288,090	)			8,674,392
Net Income			17,939,616				(9,288,090	)			8,651,526
Basic and diluted weighted average shares outstanding - Class A common stock			21,004,630				-				21,004,630
Basic and diluted earnings per share - Class A common stock		$	0.64			$	(0.33	)		$	0.31
Basic and diluted weighted average shares outstanding - Class B common stock			6,900,000				-				6,900,000
Basic and diluted earnings per share - Class B common stock		$	0.64			$	(0.33	)		$	0.31

		As Previously				Restatement
		Reported				Adjustment				As Restated
Unaudited Statement of Operations for the Nine Months Ended September 30, 2022
Gain on forgiveness of deferred underwriting fee payable			9,660,000				(9,288,090	)			371,910
Total other income (expenses)			20,560,364				(9,288,090	)			11,272,274
Income (loss) before benefit from (provision for) income taxes			18,838,653				(9,288,090	)			9,550,563
Net Income			18,811,924				(9,288,090	)			9,523,834
Basic and diluted weighted average shares outstanding – Class A common stock			16,466,455				-				16,466,455
Basic and diluted earnings per share – Class A common stock		$	0.81			$	(0.40	)		$	0.41
Basic and diluted weighted average shares outstanding - Class B common stock			6,900,000				-				6,900,000
Basic and diluted earnings per share - Class B common stock		$	0.81			$	(0.40	)		$	0.41

		As Previously				Restatement
		Reported				Adjustment				As Restated
Statement of Operations for the Year Ended December 31, 2022
Gain on forgiveness of deferred underwriting fee payable			9,660,000				(9,288,090	)			371,910
Total other income (expenses)			20,634,549				(9,288,090	)			11,346,459
Income (loss) before benefit from (provision for) income taxes			17,684,085				(9,288,090	)			8,395,995
Net Income			17,634,910				(9,288,090	)			8,346,820
Basic and diluted weighted average shares outstanding - Class A common stock			12,546,423				-				12,546,423
Basic and diluted earnings per share - Class A common stock		$	0.91			$	(0.48	)		$	0.43
Basic and diluted weighted average shares outstanding - Class B common stock			6,900,000				-				6,900,000
Basic and diluted earnings per share - Class B common stock		$	0.91			$	(0.48	)		$	0.43

Unaudited Statement of Changes in Stockholders’ Deficit for the Three Months Ended June 30, 2022

		Accumulated Deficit
		As Previously
		Reported				Adjustment				As Restated
Balance – March 31, 2022		$	(13,226,270	)		$	-			$	(13,225,580	)
Net income			10,071,447				(9,288,090	)			783,357
Accretion of Class A common stock to redemption value			(242,995	)			9,288,090				9,045,095
Balance – June 30, 2022		$	(3,397,818	)		$	-			$	(3,397,128	)

Statement of Changes in Stockholders’ Deficit for the Year Ended December 31, 2022

		Accumulated Deficit
		As Previously
		Reported				Adjustment				As Restated
Balance – December 31, 2021		$	(21,094,439	)		$	-			$	(21,094,439	)
Net income			17,634,910				(9,288,090	)			8,346,820
Accretion of Class A common stock to redemption value			(256,545	)			9,288,090				9,031,545
Balance – December 31, 2022		$	(3,716,074	)		$	-			$	(3,716,074	)

		As Previously				Restatement
		Reported				Adjustment				As Restated
Unaudited Statement of Cash Flows for the Six Months Ended June 30, 2022
Net Income			17,939,616				(9,288,090	)			8,651,526
Gain on forgiveness of deferred underwriting fee payable			(9,660,000	)			9,288,090				(371,910	)
Non-Cash Investing and Financing Activities
Extinguishment of deferred underwriting fee payable allocated to public shares			-				(9,288,090	)			(9,288,090	)

		As Previously				Restatement
		Reported				Adjustment				As Restated
Unaudited Statement of Cash Flows for the Nine Months Ended September 30, 2022
Net Income			18,811,924				(9,288,090	)			9,523,834
Gain on forgiveness of deferred underwriting fee payable			(9,660,000	)			9,288,090				(371,910	)
Non-Cash Investing and Financing Activities
Extinguishment of deferred underwriting fee payable allocated to public shares			-				(9,288,090	)			(9,288,090	)

		As Previously				Restatement
		Reported				Adjustment				As Restated
Statement of Cash Flows for the Year Ended December 31, 2022
Net Income			17,634,910				(9,288,090	)			8,346,820
Gain on forgiveness of deferred underwriting fee payable			(9,660,000	)			9,288,090				(371,910	)
Non-Cash Investing and Financing Activities
Extinguishment of deferred underwriting fee payable allocated to public shares			-				(9,288,090	)			(9,288,090	)