| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 3 Months Ended |
| Mar. 31, 2022 |
| Summary Of Significant Accounting Policies | |
| Basis of Presentation | Basis of Presentation The accompanying unaudited condensed financial statements
have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for
interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X of the SEC. Certain
information or footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or
omitted, pursuant to the rules and regulations of the SEC for interim financial reporting. Accordingly, they do not include all the information
and footnotes necessary for a complete presentation of financial position, results of operations, or cash flows. In the opinion of management,
the accompanying unaudited condensed financial statements include all adjustments, consisting of a normal recurring nature, which are
necessary for a fair presentation of the financial position, operating results and cash flows for the periods presented. The accompanying unaudited condensed financial
statements should be read in conjunction with the Company’s Current Report on Form 8-K, as filed with the SEC on February 17, 2022.
The interim results for the three months ended March 31, 2022 are not necessarily indicative of the results to be expected for the year
ending December 31, 2022 or for any future periods. |
| Emerging Growth Company | Emerging Growth Company The Company is an “emerging growth company,”
as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart our Business Startups Act of 2012, (the “JOBS Act”),
and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that
are not emerging growth companies including, but not limited to, not being required to comply with the auditor attestation requirements
of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and
proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder
approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts
emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that
is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered
under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company
can elect to opt out of the extended transition period and comply with the requirements that apply to non- emerging growth companies but
any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that
when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging
growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison
of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth
company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting
standards used. |
| Use of Estimates | Use of Estimates The preparation of condensed financial statements
in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities
and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of expenses during
the reporting period. Actual results could differ from those estimates. |
| Cash and Cash Equivalents | Cash and Cash Equivalents The Company considers all short-term investments with
an original maturity of three months or less when purchased to be cash equivalents. |
| Investment Held in Trust Account | Investment Held in Trust Account As of March 31, 2022, the Company had $ 87,550,251 |
| Concentration of Credit Risk | Concentration of Credit Risk Financial instruments that potentially subject the
Company to concentrations of credit risk consist of a cash account in a financial institution, which, at times, may exceed the Federal
Depository Insurance Corporation limit of $ 250,000 |
| Offering Costs Associated with IPO | Offering Costs Associated with IPO Offering costs consist of underwriting, legal, accounting,
registration and other expenses incurred through the balance sheet date that are directly related to the IPO. As of March 31, 2022, offering
costs amounted to $ 4,949,909 1,725,000 3,018,750 206,159 |
| Class A Ordinary Shares Subject to Possible Redemption | Class A Ordinary Shares Subject to Possible
Redemption The Company accounts for its ordinary shares subject
to possible redemption in accordance with the guidance in ASC Topic 480 “Distinguishing Liabilities from Equity.” Ordinary
shares subject to mandatory redemption is classified as a liability instrument and is measured at fair value. Conditionally redeemable
ordinary shares (including ordinary shares that feature redemption rights that is either within the control of the holder or subject to
redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At
all other times, ordinary shares is classified as shareholders’ equity. The Company’s ordinary shares features certain redemption
rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly,
ordinary shares subject to possible redemption is presented at redemption value as temporary equity, outside of the shareholders’
equity section of the Company’s balance sheets. As of March 31, 2022, the Class A ordinary shares
reflected in the balance sheet is reconciled in the following table:
Schedule Of Condensed Balance Sheet
Gross Proceeds $ 86,250,000
Less:
Proceeds allocated to public warrants (2,027,672 )
Issuance costs related to Class A ordinary shares (4,833,540 )
Plus:
Accretion of carrying value to redemption value 8,154,962
Contingently redeemable Class A ordinary shares $ 87,543,750 Fair Value Measurements The fair value of the Company’s assets and liabilities,
excluding the warrant liability, which qualify as financial instruments under FASB ASC Topic 820, Fair Value Measurement (“ASC 820”),
approximates the carrying amounts represented in the accompanying balance sheets, primarily due to their short-term nature. Derivative Financial Instruments The Company evaluates its financial instruments to
determine if such instruments are derivatives or contain features that qualify as embedded derivatives in accordance with ASC Topic 815,
“Derivatives and Hedging”. The Company’s derivative instruments are recorded at fair value on the balance sheets with
changes in the fair value reported in the statement of operations. Derivative assets and liabilities are classified on the balance sheet
as current or non-current based on whether or not net-cash settlement or conversion of the instrument could be required within 12 months
of the balance sheet date. Warrants The Company accounts for warrants in accordance with
the guidance contained in FASB ASC 815, “Derivatives and Hedging”. Under ASC 815-40 warrants that meet the criteria for equity
treatment are recorded in shareholders’ equity. The warrants are subject to re-evaluation of the proper classification and accounting
treatment at each reporting period. If the warrants no longer meet the criteria for equity treatment, they will be recorded as a liability
and remeasured each period with changes recorded in the statement of operations. Income Taxes The Company follows the asset and liability method
of accounting for income taxes under FASB ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recognized for
the estimated future tax consequences attributable to differences between the financial statements carrying amounts of existing assets
and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply
to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax
assets and liabilities of a change in tax rates is recognized in income in the period that included the enactment date. Valuation allowances
are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC Topic 740 prescribes a recognition threshold and
a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax
return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities.
The Company’s management determined that the Cayman Islands is the Company’s major tax jurisdiction. The Company recognizes
accrued interest and penalties related to unrecognized tax benefits as income tax expense. As of March 31, 2022 and December 31, 2021,
there were no unrecognized tax benefits and no amounts accrued for interest and penalties. The Company is currently not aware of any issues
under review that could result in significant payments, accruals or material deviation from its position. The Company’s management
does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months. The Company is considered to be an exempted Cayman
Islands company with no connection to any other taxable jurisdiction and is presently not subject to income taxes or income tax filing
requirements in the Cayman Islands or the United States. As such, the Company’s tax provision was zero for the period presented. Net Loss per Ordinary Share The Company complies with accounting and disclosure
requirements of FASB ASC Topic 260, “Earnings Per Share”. Net income (loss) per ordinary shares is computed by dividing net
income (loss) by the weighted average number of ordinary shares outstanding for the period. The Company applies the two-class method in
calculating earnings per share. Accretion associated with the redeemable shares of Class A ordinary shares is excluded from earnings per
share as the redemption value approximates fair value. The calculation of diluted income (loss) per share
does not consider the effect of the warrants issued in connection with the (i) Initial Public Offering, and (ii) the private placement
since the exercise of the warrants is contingent upon the occurrence of future events. The warrants are exercisable to purchase 4,548,438 The following table reflects the calculation of basic
and diluted net income (loss) per ordinary share (in dollars, except per share amounts):
Schedule of Earnings Per Share, Basic and Diluted
Three Months Ended March 31, 2022
Net loss $ (428,762 )
Accretion of temporary equity to redemption value (8,154,962 )
Net loss including accretion of temporary equity to redemption value $ (8,583,724 )
Three Months Ended March 31, 2022
Redeemable Non-redeemable
Basic and diluted net loss per share:
Numerator:
Allocation of net loss including accretion of temporary equity $ (5,617,794 ) $ (2,965,930 )
Accretion of temporary equity to redemption value 8,154,962 —
Allocation of net income (loss) $ 2,537,168 $ (2,965,930 )
Denominator:
Weighted-average shares outstanding 4,600,000 2,428,583
Basic and diluted net income (loss) per share $ 0.55 $ (1.22 ) |
| Fair Value Measurements | Fair Value Measurements The fair value of the Company’s assets and liabilities,
excluding the warrant liability, which qualify as financial instruments under FASB ASC Topic 820, Fair Value Measurement (“ASC 820”),
approximates the carrying amounts represented in the accompanying balance sheets, primarily due to their short-term nature. |
| Derivative Financial Instruments | Derivative Financial Instruments The Company evaluates its financial instruments to
determine if such instruments are derivatives or contain features that qualify as embedded derivatives in accordance with ASC Topic 815,
“Derivatives and Hedging”. The Company’s derivative instruments are recorded at fair value on the balance sheets with
changes in the fair value reported in the statement of operations. Derivative assets and liabilities are classified on the balance sheet
as current or non-current based on whether or not net-cash settlement or conversion of the instrument could be required within 12 months
of the balance sheet date. |
| Warrants | Warrants The Company accounts for warrants in accordance with
the guidance contained in FASB ASC 815, “Derivatives and Hedging”. Under ASC 815-40 warrants that meet the criteria for equity
treatment are recorded in shareholders’ equity. The warrants are subject to re-evaluation of the proper classification and accounting
treatment at each reporting period. If the warrants no longer meet the criteria for equity treatment, they will be recorded as a liability
and remeasured each period with changes recorded in the statement of operations. |
| Income Taxes | Income Taxes The Company follows the asset and liability method
of accounting for income taxes under FASB ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recognized for
the estimated future tax consequences attributable to differences between the financial statements carrying amounts of existing assets
and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply
to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax
assets and liabilities of a change in tax rates is recognized in income in the period that included the enactment date. Valuation allowances
are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC Topic 740 prescribes a recognition threshold and
a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax
return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities.
The Company’s management determined that the Cayman Islands is the Company’s major tax jurisdiction. The Company recognizes
accrued interest and penalties related to unrecognized tax benefits as income tax expense. As of March 31, 2022 and December 31, 2021,
there were no unrecognized tax benefits and no amounts accrued for interest and penalties. The Company is currently not aware of any issues
under review that could result in significant payments, accruals or material deviation from its position. The Company’s management
does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months. The Company is considered to be an exempted Cayman
Islands company with no connection to any other taxable jurisdiction and is presently not subject to income taxes or income tax filing
requirements in the Cayman Islands or the United States. As such, the Company’s tax provision was zero for the period presented. |
| Net Loss per Ordinary Share | Net Loss per Ordinary Share The Company complies with accounting and disclosure
requirements of FASB ASC Topic 260, “Earnings Per Share”. Net income (loss) per ordinary shares is computed by dividing net
income (loss) by the weighted average number of ordinary shares outstanding for the period. The Company applies the two-class method in
calculating earnings per share. Accretion associated with the redeemable shares of Class A ordinary shares is excluded from earnings per
share as the redemption value approximates fair value. The calculation of diluted income (loss) per share
does not consider the effect of the warrants issued in connection with the (i) Initial Public Offering, and (ii) the private placement
since the exercise of the warrants is contingent upon the occurrence of future events. The warrants are exercisable to purchase 4,548,438 The following table reflects the calculation of basic
and diluted net income (loss) per ordinary share (in dollars, except per share amounts):
Schedule of Earnings Per Share, Basic and Diluted
Three Months Ended March 31, 2022
Net loss $ (428,762 )
Accretion of temporary equity to redemption value (8,154,962 )
Net loss including accretion of temporary equity to redemption value $ (8,583,724 )
Three Months Ended March 31, 2022
Redeemable Non-redeemable
Basic and diluted net loss per share:
Numerator:
Allocation of net loss including accretion of temporary equity $ (5,617,794 ) $ (2,965,930 )
Accretion of temporary equity to redemption value 8,154,962 —
Allocation of net income (loss) $ 2,537,168 $ (2,965,930 )
Denominator:
Weighted-average shares outstanding 4,600,000 2,428,583
Basic and diluted net income (loss) per share $ 0.55 $ (1.22 ) |
| Recently Adopted Accounting Standards | Recently Adopted Accounting Standards In August 2020, the FASB issued ASU 2020-06, Debt-Debt
with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40):
Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity (“ASU 2020-06”), which simplifies accounting
for convertible instruments by removing major separation models required under current GAAP. The ASU also removes certain settlement conditions
that are required for equity-linked contracts to qualify for scope exception, and it simplifies the diluted earnings per share calculation
in certain areas. The Company adopted ASU 2020-06 on May 19, 2021 (inception). Adoption of the ASU did not impact the Company’s
financial position, results of operations or cash flows. |
| Recent Accounting Pronouncements | Recent Accounting Pronouncements Management does not believe that any recently issued,
but not effective, accounting standards, if currently adopted, would have a material effect on the Company’s financial statements. |
