HHG Capital (HHGC) 10-K 1 Apr 24 2023 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2023	Mar. 28, 2024	Jun. 30, 2023
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	001-40820
Entity Registrant Name	HHG CAPITAL CORPORATION
Entity Central Index Key	0001822886
Entity Tax Identification Number	00-0000000
Entity Incorporation, State or Country Code	D8
Entity Address, Address Line One	1 Commonwealth Lane
Entity Address, Address Line Two	#03-20
Entity Address, City or Town	Singapore
Entity Address, Country	SG
Entity Address, Postal Zip Code	149544
City Area Code	+65
Local Phone Number	6659 1335
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	true
Entity Public Float			$ 2,529,764
Entity Common Stock, Shares Outstanding		5,050,561
Documents Incorporated by Reference [Text Block]	None
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	true
Document Financial Statement Restatement Recovery Analysis [Flag]	false
Auditor Firm ID	688
Auditor Name	Marcum LLP
Auditor Location	Costa Mesa, CA
Units, each consisting of one Ordinary Share, par value $0.0001 per share, one Redeemable Warrant entitling the holder to purchase three-fourths (3/4) of an Ordinary Share, and one Right to acquire one-tenth of an Ordinary Share
Title of 12(b) Security	Units, each consisting of one Ordinary Share, par value $0.0001 per share
Trading Symbol	HHGCU
Security Exchange Name	NASDAQ
Ordinary Shares
Title of 12(b) Security	Ordinary Shares
Trading Symbol	HHGC
Security Exchange Name	NASDAQ
Warrants
Title of 12(b) Security	Warrants
Trading Symbol	HHGCW
Security Exchange Name	NASDAQ
Rights [Member]
Title of 12(b) Security	Rights
Trading Symbol	HHGCR
Security Exchange Name	NASDAQ

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current assets:
Cash	$ 16,014	$ 328,869
Prepayment	12,672	6,025
Total current assets	28,686	334,894
Non-current assets:
Investments held in Trust Account	35,909,651	34,454,043
TOTAL ASSETS	35,938,337	34,788,937
Current liabilities:
Accrual and other payable	124,350	36,307
Amount due to a related party		150,000
Total current liabilities	324,350	186,307
Deferred underwriting compensation	1,615,000	1,615,000
TOTAL LIABILITIES	1,939,350	1,801,307
Commitments and contingencies
Ordinary shares subject to possible redemption: 3,323,561 and 3,356,406 shares issued and outstanding at redemption value at December 31, 2023 and 2022, respectively	35,909,651	34,454,043
Shareholders’ deficit:
Ordinary shares, $0.0001 par value; 500,000,000 shares authorized; 1,727,000 shares issued and outstanding (excluding 3,323,561 and 3,356,406 shares subject to redemption) at December 31, 2023 and 2022, respectively	172	172
Accumulated deficit	(1,910,836)	(1,466,585)
Total shareholders’ deficit	(1,910,664)	(1,466,413)
TOTAL LIABILITIES, TEMPORARY EQUITY AND SHAREHOLDERS’ DEFICIT	35,938,337	34,788,937
Related Party [Member]
Current liabilities:
Amount due to a related party		150,000
Promissory note – related party	$ 200,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Ordinary shares subject to possible redemption, shares issued	3,323,561	3,323,561	3,356,406	3,356,406	3,356,406	5,750,000
Ordinary shares subject to possible redemption, shares outstanding	3,323,561	3,323,561	3,356,406	3,356,406	3,356,406	5,750,000
Ordinary shares, par value	$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001
Ordinary shares, shares authorized	500,000,000	500,000,000	500,000,000	500,000,000	500,000,000
Ordinary shares, shares issued	1,727,000	1,727,000	1,727,000	1,727,000	1,727,000
Ordinary shares, shares outstanding	1,727,000	1,727,000	1,727,000	1,727,000	1,727,000
Ordinary shares subject to possible redemption, shares	3,323,561	3,323,561	3,356,406	3,356,406	3,356,406

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($)	3 Months Ended			6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2023	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
General and administrative expenses	$ (171,430)	$ (204,379)	$ (82,045)	$ (286,424)	$ (457,854)	$ (553,141)	$ (553,943)
Other income:
Dividend income earned in investments held in Trust Account	459,597	415,654	365,731	781,385	1,240,982	1,712,250	616,543
Interest income		664	2,807	3,471	3,471	3,472	607
Waiver of amount due to a related party	210,000				210,000	210,000
Total other income	669,597	416,318	368,538	784,856	1,454,453	1,925,722	617,150
NET INCOME	$ 498,167	$ 211,939	286,493	$ 498,432	$ 996,599	1,372,581	63,207
Other comprehensive loss:
Unrealized gain on available-for-sale securities							223,878
Reclassification of realized gain on available-for-sale securities, net to net income							(224,202)
COMPREHENSIVE INCOME			$ 286,493			$ 1,372,581	$ 62,883
Ordinary Share Subject to Redemption [Member]
Other comprehensive loss:
Basic weighted average shares outstanding, ordinary shares subject to possible redemption	3,353,550	3,356,406	3,356,406	3,356,406	3,353,550	3,347,407	5,087,663
Diluted weighted average shares outstanding, ordinary shares subject to possible redemption	3,353,550	3,356,406	3,356,406	3,356,406	3,353,550	3,347,407	5,087,663
Basic net income (loss) per ordinary shares subject to possible redemption	$ 0.15	$ 0.09	$ 0.10	$ 0.18	$ 0.33	$ 0.46	$ 0.48
Diluted net income (loss) per ordinary shares subject to possible redemption	$ 0.15	$ 0.09	$ 0.10	$ 0.18	$ 0.33	$ 0.46	$ 0.48
Ordinary Share Not Subject to Redemption [Member]
Other comprehensive loss:
Basic weighted average shares outstanding, ordinary shares subject to possible redemption	1,727,000	1,727,000	1,727,000	1,727,000	1,727,000	1,727,000	1,727,000
Diluted weighted average shares outstanding, ordinary shares subject to possible redemption	1,727,000	1,727,000	1,727,000	1,727,000	1,727,000	1,727,000	1,727,000
Basic net income (loss) per ordinary shares subject to possible redemption	$ 0	$ (0.05)	$ (0.02)	$ (0.07)	$ (0.06)	$ (0.09)	$ (1.39)
Diluted net income (loss) per ordinary shares subject to possible redemption	$ 0	$ (0.05)	$ (0.02)	$ (0.07)	$ (0.06)	$ (0.09)	$ (1.39)

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Deficit - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2021	$ 172	$ 8,164,707	$ 324	$ (158,774)	$ 8,006,429
Balance, shares at Dec. 31, 2021	1,727,000
Accretion of carrying value to redemption value of redeemable ordinary shares		(8,164,707)		(1,371,018)	(9,535,725)
Accretion of carrying value to redemption value of redeemable ordinary shares, shares
Net income for the year				63,207	63,207
Unrealized holding gain on available-for-sales securities			223,878		223,878
Reclassification of realized gain on available-for-sale securities, net to net income			(224,202)		(224,202)
Balance at Dec. 31, 2022	$ 172			(1,466,585)	(1,466,413)
Balance, shares at Dec. 31, 2022	1,727,000
Net income for the year					286,493
Unrealized holding gain on available-for-sales securities
Reclassification of realized gain on available-for-sale securities, net to net income
Balance at Mar. 31, 2023					(1,572,891)
Balance at Dec. 31, 2022	$ 172			(1,466,585)	(1,466,413)
Balance, shares at Dec. 31, 2022	1,727,000
Net income for the year					498,432
Balance at Jun. 30, 2023					(1,803,847)
Balance at Dec. 31, 2022	$ 172			(1,466,585)	(1,466,413)
Balance, shares at Dec. 31, 2022	1,727,000
Net income for the year					996,599
Balance at Sep. 30, 2023					(1,791,423)
Balance at Dec. 31, 2022	$ 172			(1,466,585)	(1,466,413)
Balance, shares at Dec. 31, 2022	1,727,000
Accretion of carrying value to redemption value of redeemable ordinary shares				(1,816,832)	(1,816,832)
Accretion of carrying value to redemption value of redeemable ordinary shares, shares
Net income for the year				1,372,581	1,372,581
Unrealized holding gain on available-for-sales securities
Reclassification of realized gain on available-for-sale securities, net to net income
Balance at Dec. 31, 2023	$ 172			$ (1,910,836)	(1,910,664)
Balance, shares at Dec. 31, 2023	1,727,000
Balance at Mar. 31, 2023					(1,572,891)
Net income for the year					211,939
Balance at Jun. 30, 2023					(1,803,847)
Net income for the year					498,167
Balance at Sep. 30, 2023					$ (1,791,423)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities:
Net income	$ 1,372,581	$ 63,207
Adjustments to reconcile net income to net cash used in operating activities
Dividend income earned in investments held in Trust Account	(1,712,250)	(616,543)
Waiver of amount due to a related party	(210,000)
Change in operating assets and liabilities
Increase in prepayment	(6,647)	(1,941)
Increase in accrual and other payable	88,043	21,049
Amount due to a related party	60,000	120,000
Net cash used in operating activities	(408,273)	(414,228)
Cash flows from investing activities:
Proceeds of extension payments deposited in Trust Account	(104,582)	(36,321)
Withdraw of investments in Trust Account for redemption of ordinary shares	361,224	24,274,780
Net cash provided by investing activities	256,642	24,238,459
Cash flows from financing activities:
Proceeds from issuance of promissory notes	200,000
Repayment to a related party		(450)
Redemption of ordinary shares	(361,224)	(24,274,780)
Net cash used in financing activities	(161,224)	(24,275,230)
NET CHANGE IN CASH	(312,855)	(450,999)
CASH, BEGINNING OF YEAR	328,869	779,868
CASH, END OF YEAR	16,014	328,869
SUPPLEMENTAL DISCLOSURE OF NON-CASH FINANCING ACTIVITIES:
Accretion of carrying value to redemption value of redeemable ordinary shares	$ (1,816,832)	$ (9,535,725)

ORGANIZATION AND BUSINESS BACKG

ORGANIZATION AND BUSINESS BACKGROUND	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND BUSINESS BACKGROUND	NOTE 1 – ORGANIZATION AND BUSINESS BACKGROUND HHG Capital Corporation (the “Company” or “we”, “us” and “our”) is a newly organized blank check company incorporated on July 15, 2020, under the laws of the British Virgin Islands for the purpose of acquiring, engaging in a share exchange, share reconstruction and amalgamation, purchasing all or substantially all of the assets of, entering into contractual arrangements, or engaging in any other similar business combination with one or more businesses or entities (“Business Combination”). Currently, the Company is not limited to a particular industry or geographic region for purposes of consummating a Business Combination, except for any entity with its principal business operations in China (including Hong Kong). As of December 31, 2023, the Company had not commenced any operations. The Company’s entire activities from inception up to September 23, 2021 relate to the Company’s formation and the Initial Public Offering as described below. Since the Initial Public Offering, the Company’s activity has been limited to the evaluation of business combination candidates. The Company has selected December 31 as its fiscal year end. Financing The registration statement for the Company’s Initial Public Offering (the “Initial Public Offering” or “IPO” as described in Note 5) became effective on September 20, 2021. On September 23, 2021, the Company consummated the Initial Public Offering of 5,000,000 50,000,000 Simultaneously, the underwriters exercised the over-allotment option in full. The underwriters purchased an additional 750,000 10.00 7,500,000 Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale of 237,000 10.00 2,370,000 18,000 180,000 Transaction costs paid upon the consummation of the Initial Public Offering amounted to $ 1,031,411 805,000 226,411 Trust Account Upon the closing of the Initial Public Offering, the exercise of the over-allotment option and the closing of the private placement, $ 58,075,000 2,393,594 10.12 24,223,171 24,274,780 32,845 11.00 361,224 Business Combination Pursuant to Nasdaq listing rules, the Company’s initial Business Combination must occur with one or more target businesses having an aggregate fair market value equal to at least 80% of the value of the funds in the Trust Account (excluding any deferred underwriter’s fees and taxes payable on the income earned on the Trust Account), which the Company refers to as the 80% test, at the time of the execution of a definitive agreement for the initial Business Combination, although the Company may structure a Business Combination with one or more target businesses whose fair market value significantly exceeds 80% of the Trust Account balance. If the Company is no longer listed on Nasdaq, it will not be required to satisfy the 80% test. The Company currently anticipates structuring a Business Combination to acquire 100 The Company will provide its shareholders with the opportunity to redeem all or a portion of their ordinary shares obtained in the Initial Public Offering (“Public Shares”) upon the completion of a Business Combination either (i) in connection with a shareholder meeting called to approve the Business Combination or (ii) by means of a tender offer. The decision as to whether the Company will seek shareholder approval of a Business Combination or conduct a tender offer will be made by the Company, solely in its discretion. The shareholders will be entitled to redeem their Public Shares for a pro rata portion of the amount then on deposit in the Trust Account (initially $ 10.10 The Company will proceed with a Business Combination if the Company has net tangible assets of at least $ 5,000,001 The Company’s initial shareholders (the “initial shareholders”) have agreed (a) to vote their insider shares, the ordinary shares included in the Private Units (the “Private Shares”) and any Public Shares purchased during or after the Initial Public Offering in favor of a Business Combination, (b) not to propose, or vote in favor of, an amendment to the Company’s Second Amended and Restated Memorandum and Articles of Association that would stop the public shareholders from converting or selling their shares to the Company in connection with a Business Combination or affect the substance or timing of the Company’s obligation to redeem 100% of the Public Shares if the Company does not complete a Business Combination within the Combination Period (as defined below) unless the Company provides dissenting public shareholders with the opportunity to convert their Public Shares into the right to receive cash from the Trust Account in connection with any such vote; (c) not to convert any insider shares and Private Units (including underlying securities) (as well as any Public Shares purchased during or after the Initial Public Offering) into the right to receive cash from the Trust Account in connection with a shareholder vote to approve a Business Combination (or sell any shares in a tender offer in connection with a Business Combination) or a vote to amend the provisions of the Second Amended and Restated Memorandum and Articles of Association relating to shareholders’ rights of pre-Business Combination activity and (d) that the insider shares and Private Units (including underlying securities) shall not participate in any liquidating distributions upon winding up if a Business Combination is not consummated. However, the initial shareholders will be entitled to liquidating distributions from the Trust Account with respect to any Public Shares purchased during or after the Initial Public Offering if the Company fails to complete its Business Combination. The Company will have until 31 36 On August 17, 2022, the Company has reached an agreement (the “Waiver Agreement”) with Kok Wai Hooy (“Sponsor”), who is its largest public shareholder, and with certain other holders of Public Shares (the “Anchor Shareholders”) who, as of August 17, 2022, together own 3,084,000 53.63 88,867 On September 19, 2022, the shareholders of the Company approved an amended and restated memorandum and articles of association (the “Charter Amendment”), giving the Company the right to extend the date by which it has to complete a business combination up to twelve (12) times for an additional one (1) month each time, from September 23, 2022 up to September 23, 2023. Additionally, the Charter Amendment also allowed the holders of the Public Shares to redeem the shares when the Directors of the Company propose any amendment to the Company’s amended and restated memorandum and article of association that would affect the substance or timing of the redemption of the Public Shares. Accordingly, on September 19, 2022, 2,393,594 Along with the Company’s amendment to the amended and restated memorandum and article of association, the Company entered into an amendment (the “Trust Amendment”) to the investment management trust agreement, dated as of September 19, 2021, with American Stock Transfer & Trust Company. Pursuant to the Trust Amendment, the Company has the right to extend the time to complete a business combination twelve (12) times for an additional one (1) month each time from September 23, 2022, up to September 23, 2023, by depositing $ 0.033 On September 21, 2023, the shareholders of the Company approved an amended and restated memorandum and articles of association (the “Charter Amendment II”), giving the Company the right to extend the date by which it has to complete a business combination up to twelve (12) times for an additional one (1) month each time, from September 23, 2023 to up to September 23, 2024. Additionally, the Charter Amendment II also allowed the holders of the Public Shares to redeem the shares when the Directors of the Company propose any amendment to the Company’s amended and restated memorandum and article of association that would affect the substance or timing of the redemption of the Public Shares. Accordingly, on September 22, 2023, 32,845 Along with the Company’s amendment to the amended and restated memorandum and article of association, the Company entered into an amendment (the “Trust Amendment II”) to the investment management trust agreement, dated as of September 19, 2021, with Equiniti Trust Company LLC (formerly known as American Stock Transfer & Trust Company). Pursuant to the Trust Amendment II, the Company has the right to extend the time to complete a business combination twelve (12) times for an additional one (1) month each time from September 23, 2023, to September 23, 2024, by depositing $ 0.0333 The Company was using part of proceeds from promissory note – related party which deposited into the Trust Account in order to extend the amount of available time to complete a business combination. On each of September 21, 2022, October 31, 2022, November 28, 2022, December 21, 2022, January 20, 2023, February 21, 2023, March 21, 2023, April 21, 2023, May 23, 2023, June 23, 2023 and July 23, 2023, the Company had deposited $ 9,080 2024, 2024 and March 20, 2024, 7,985 April On March 15, 2023, the Company has entered into non-binding letter of intent with Perfect Hexagon Group Limited. On August 2, 2023, the Company entered into an agreement and plan of merger (the “Merger Agreement”) with Perfect Hexagon Holdings Limited, a British Virgin Islands business company and wholly owned subsidiary of the Company (“Purchaser”), Perfect Acquisitions Limited, a British Virgin Islands business company and wholly owned subsidiary of Purchaser (“Merger Sub”), and Perfect Hexagon Group Limited, a British Virgin Islands business company (“Perfect Hexagon”). Upon the closing of the transactions contemplated by the Merger Agreement, (a) the Company will be merged with and into Purchaser (the “Reincorporation Merger”), with Purchaser surviving the Reincorporation Merger, and (b) Merger Sub will be merged with and into Perfect Hexagon (the “Acquisition Merger”), with Perfect Hexagon surviving the Acquisition Merger as a direct wholly owned subsidiary of Purchaser (collectively, the “Merger” or the “Business Combination”). Following the Business Combination, Purchaser will be a publicly traded company listed on a stock exchange in the United States. Pursuant to the terms of the Merger Agreement, the aggregate consideration to be paid at the closing of the Business Combination to existing shareholders of the Investor is $ 990,000,000 (the “Merger Consideration”), which will be paid in 99,000,000 newly issued ordinary shares of the Purchaser at a deemed price of $ 10.00 per share. Liquidation If the Company is unable to complete a Business Combination within the Combination Period, the Company will (i) cease all operations except for the purpose of winding up, (ii) as promptly as reasonably possible but no more than ten business days thereafter, redeem 100 10.10 The Sponsor has agreed that it will be liable to the Company, if and to the extent any claims by a vendor for services rendered or products sold to the Company, or a prospective target business with which the Company has discussed entering into a transaction agreement, reduce the amounts in the Trust Account to below $ 10.10 Liquidity and going concern For the year ended December 31, 2023, the Company generated net income of $ 1,372,581 408,273 16,014 295,664 In connection with the Company’s assessment of going concern in accordance with the authoritative guidance in ASU 2014-15, “Disclosures of Uncertainties about an Entity’s Ability to Continue as a Going Concern,” management has concluded that the Company has incurred net cash used in operating activities and determined that the mandatory liquidation and subsequent dissolution, should the Company be unable to raise additional funds to meet its obligations and complete a Business Combination, raises substantial doubt about the Company’s ability to continue as a going concern. The Company has until April pte 0.0333 Accordingly, the Company may not be able to obtain additional financing. If the Company is unable to raise additional capital, it may be required to take additional measures to conserve liquidity, which could include, but not necessarily be limited to, curtailing operations, suspending the pursuit of a potential transaction, and reducing overhead expenses. The Company cannot provide any assurance that new financing will be available to it on commercially acceptable terms, if at all. These conditions raise substantial doubt about the Company’s ability to continue as a going concern through one year from the date of these consolidated financial statements if a Business Combination is not consummated. These consolidated financial statements do not include any adjustments relating to the recovery of the recorded assets or the classification of the liabilities that might be necessary should the Company be unable to continue as a going concern.

RESTATEMENT OF PREVIOUSLY ISSUE

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS	12 Months Ended
	Dec. 31, 2023
Accounting Changes and Error Corrections [Abstract]
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS	NOTE 2 – RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS In connection with the preparation of the Company’s consolidated financial statements as of December 31, 2023, management determined it should restate its previously reported consolidated financial statements as of and for the year ended December 31, 2022, and unaudited condensed consolidated financial statements as of and for the periods ended March 31, 2023, June 30, 2023, and September 30, 2023. During the preparation of this Annual Report on Form 10-K, the Company determined that it had not appropriately accounted for interest earned on investments held in Trust Account under accounting principles generally accepted in the United States of America (“U.S. GAAP”). Interest income was recorded based on actual cash receipts instead of on an accrual basis resulting in an understatement of Investments held in Trust Account in prior periods. Additionally, the interest earned on investments held in Trust Account, net income and ordinary shares subject to possible redemption were misstated. In preparing the consolidated statement of cash flows, the Company identified an additional error related to the classification of administrative service cash flow. The Company determined that amount due to a related party arising from unpaid administrative service fees was incorrectly classified under financing activities instead of a reconciliation item to operating activities. As a result of the restatement, the Company’s amount due to related party of $ 120,000 30,000 60,000 In accordance with Staff Accounting Bulletin (“SAB”) 99, “Materiality”, and SAB 108, “Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements”, the Company evaluated the materiality of the errors from qualitative and quantitative perspectives, individually and in aggregate, and concluded that the errors were material to the consolidated financial statements for the fiscal year ended December 31, 2022, and the quarters ended March 31, 2023, June 30, 2023, and September 30, 2023. The relevant unaudited consolidated interim financial information for the quarterly periods ended March 30, 2023, June 30, 2023, and September 30, 2023, are Description of Restatement Tables SCHEDULE OF IMPACT OF REVISION IN FINANCIAL STATEMENTS The impact of the revision on the Company’s financial statements is reflected in the following table: As Reported Adjustment As Restated Audited Consolidated Balance Sheet as of December 31, 2022 Investments held in Trust Account $ 34,344,102 $ 109,941 $ 34,454,043 Total assets $ 34,678,996 $ 109,941 $ 34,788,937 Ordinary shares subject to possible redemption $ 34,344,102 $ 109,941 $ 34,454,043 Unaudited Consolidated Balance Sheet as of March 31, 2023 Investments held in Trust Account $ 34,714,871 $ 132,143 $ 34,847,014 Total assets $ 34,969,651 $ 132,143 $ 35,101,794 Ordinary shares subject to possible redemption $ 34,714,871 $ 132,143 $ 34,847,014 Unaudited Consolidated Balance Sheet as of June 30, 2023 Investments held in Trust Account $ 35,143,815 $ 146,094 $ 35,289,909 Total assets $ 35,222,504 $ 146,094 $ 35,368,598 Ordinary shares subject to possible redemption $ 35,143,815 $ 146,094 $ 35,289,909 Unaudited Consolidated Balance Sheet as of September 30, 2023 Investments held in Trust Account $ 35,262,118 $ 152,310 $ 35,414,428 Total assets $ 35,287,920 $ 152,310 $ 35,440,230 Ordinary shares subject to possible redemption $ 35,262,118 $ 152,310 $ 35,414,428 Audited Statement of Comprehensive Loss for the year ended December 31, 2022 Dividend income earned in investments held in Trust Account $ 506,602 $ 109,941 $ 616,543 Basic and diluted net income per share, ordinary shares subject to possible redemption $ 0.46 $ 0.02 $ 0.48 Unaudited Consolidated Statement of Comprehensive Income (Loss) for the three months ended March 31, 2023 Dividend income earned in investments held in Trust Account $ 343,529 $ 22,202 $ 365,731 Basic and diluted net income per share, ordinary shares subject to possible redemption $ 0.09 $ 0.01 $ 0.10 Unaudited Consolidated Statement of Comprehensive Income (Loss) for the three months ended June 30, 2023 Dividend income earned in investments held in Trust Account $ 401,703 $ 13,951 $ 415,654 Basic and diluted net income per share, ordinary shares subject to possible redemption $ 0.08 $ 0.01 $ 0.09 Unaudited Consolidated Statement of Comprehensive Income (Loss) for the six months ended June 30, 2023 Dividend income earned in investments held in Trust Account $ 745,232 $ 36,153 $ 781,385 Basic and diluted net income per share, ordinary shares subject to possible redemption $ 0.17 $ 0.01 $ 0.18 Unaudited Consolidated Statement of Comprehensive Income (Loss) for the three months ended September 30, 2023 Dividend income earned in investments held in Trust Account $ 453,381 $ 6,216 $ 459,597 Unaudited Consolidated Statement of Comprehensive Income (Loss) for the nine months ended September 30, 2023 Dividend income earned in investments held in Trust Account $ 1,198,613 $ 42,369 $ 1,240,982 Basic and diluted net income per share, ordinary shares subject to possible redemption $ 0.32 $ 0.01 $ 0.33 Audited Consolidated Statement of Changes in Shareholders’ Deficit for the year ended December 31, 2022 Accretion of carrying value to redemption value of redeemable ordinary shares $ (9,425,784 ) $ (109,941 ) $ (9,535,725 ) Net (loss) income for the year $ (46,734 ) $ 109,941 $ 63,207 Unaudited Consolidated Statement of Changes in Shareholders’ Deficit for the three months ended March 31, 2023 Accretion of carrying value to redemption value of redeemable ordinary shares $ (370,769 ) $ (22,202 ) $ (392,971 ) Net income for the period $ 264,291 $ 22,202 $ 286,493 Unaudited Consolidated Statement of Changes in Shareholders’ Deficit for the three months ended June 30, 2023 Accretion of carrying value to redemption value of redeemable ordinary shares $ (428,944 ) $ (13,951 ) $ (442,895 ) Net income for the period $ 197,988 $ 13,951 $ 211,939 Unaudited Consolidated Statement of Changes in Shareholders’ Deficit for the six months ended June 30, 2023 Accretion of carrying value to redemption value of redeemable ordinary shares $ (799,713 ) $ (36,153 ) $ (835,866 ) Net income for the period $ 462,279 $ 36,153 $ 498,432 Unaudited Consolidated Statement of Changes in Shareholders’ Deficit for the three months ended September 30, 2023 Accretion of carrying value to redemption value $ (479,527 ) $ (6,216 ) $ (485,743 ) Net income for the period $ 491,951 $ 6,216 $ 498,167 Unaudited Consolidated Statement of Changes in Shareholders’ Deficit for the nine months ended September 30, 2023 Accretion of carrying value to redemption value $ (1,279,240 ) $ (42,369 ) $ (1,321,609 ) Net income for the period $ 954,230 $ 42,369 $ 996,599 Audited Consolidated Statement of Cash Flows for the year ended December 31, 2022 Net income (loss) $ (46,734 ) $ 109,941 $ 63,207 Dividend income earned in investments held in Trust Account $ (506,602 ) $ (109,941 ) $ (616,543 ) Accretion of carrying value to redemption value $ (9,425,784 ) $ (109,941 ) $ (9,535,725 ) Unaudited Condensed Consolidated Statement of Cash Flows for the three months ended March 31, 2023 Net income $ 264,291 $ 22,202 $ 286,493 Dividend income earned in investments held in Trust Account $ (343,529 ) (22,202 ) (365,731 ) Accretion of carrying value to redemption value $ 370,769 $ 22,202 $ 392,971 Unaudited Condensed Consolidated Statement of Cash Flows for the six months ended June 30, 2023 Net income $ 462,279 $ 36,153 $ 498,432 Dividend income earned in investments held in Trust Account $ (745,232 ) (36,153 ) (781,385 ) Accretion of carrying value to redemption value $ 799,713 $ 36,153 $ 835,866 Unaudited Condensed Consolidated Statement of Cash Flows for the nine months ended September 30, 2023 Net income $ 954,230 $ 42,369 $ 996,599 Dividend income earned in investments held in Trust Account $ (1,198,613 ) (42,369 ) (1,240,982 ) Accretion of carrying value to redemption value $ (1,279,240 ) $ (42,369 ) $ (1,321,609 ) SCHEDULE OF RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS HHG CAPITAL CORPORATION RESTATED CONSOLIDATED BALANCE SHEET (AUDITED) December 31, 2022 Previously Reported Adjustments Restated Assets Current assets: Cash $ 328,869 $ — $ 328,869 Prepayment 6,025 — 6,025 Total Current Assets 334,894 — 334,894 Investments held in Trust Account 34,344,102 109,941 34,454,043 Total Assets $ 34,678,996 $ 109,941 $ 34,788,937 Liabilities, Temporary Equity, and Stockholders’ Deficit Current liabilities: Accrual and other payable $ 36,307 $ — $ 36,307 Amount due to a related party 150,000 — 150,000 Promissory note - related party Total Current Liabilities 186,307 — 186,307 Deferred underwriting fee payable 1,615,000 — 1,615,000 Total Liabilities 1,801,307 — 1,801,307 Commitments and Contingencies - - - Ordinary shares subject to possible redemption, 3,356,406 5,750,000 34,344,102 109,941 34,454,043 Stockholders’ Deficit Ordinary shares, $ 0.0001 500,000,000 1,727,000 3,356,406 172 — 172 Accumulated deficit (1,466,585 ) — (1,466,585 ) Total Stockholders’ Deficit (1,466,413 ) — (1,466,413 ) Total Liabilities, Temporary Equity, and Stockholders’ Deficit $ 34,678,996 $ 109,941 $ 34,788,937 HHG CAPITAL CORPORATION RESTATED UNAUDITED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (LOSS) (AUDITED) Previously Reported Adjustments Restated For the Year Ended December 31, 2022 Previously Reported Adjustments Restated General and administrative expenses $ (553,943 ) $ — $ (553,943 ) Other income: Dividend income earned in investments held in Trust Account 506,602 109,941 616,543 Interest income 607 — 607 Other income Total other income 507,209 109,941 617,150 Net (loss) income $ (46,734 ) $ 109,941 $ 63,207 Other comprehensive loss: Unrealized gain on available-for-sale securities 223,878 — 223,878 Reclassification of realized gain on available-for-sale securities, net to net income (224,202 ) — (224,202 ) Comprehensive income (loss) $ (47,058 ) $ 109,941 $ 62,883 Basic and diluted weighted average shares outstanding, common stock subject to possible redemption 5,087,663 — 5,087,663 Basic and diluted net income per share, common stock subject to possible redemption $ 0.46 $ 0.02 $ 0.48 Basic and diluted weighted average shares outstanding, non-redeemable common stock 1,727,000 — 1,727,000 Basic and diluted net loss per share, non-redeemable common stock $ (1.39 ) $ — $ (1.39 ) HHG CAPITAL CORPORATION RESTATED STATEMENT OF CASH FLOWS (AUDITED) Previously Reported Adjustments Restated For the Year Ended December 31, 2022 Previously Reported Adjustments Restated Cash Flows from Operating Activities: Net (loss) income $ (46,734 ) $ 109,941 $ 63,207 Adjustments to reconcile net income (loss) to net cash used in operating activities: Dividend income earned in investments held in Trust Account (506,602 ) (109,941 ) (616,543 ) Waiver of amount due to a related party Changes in operating assets and liabilities: Increase in prepayment (1,941 ) — (1,941 ) Increase in accrual and other payable 21,049 — 21,049 Amount due to a related party — 120,000 120,000 Net cash used in operating activities (534,228 ) 120,000 (414,228 ) Cash Flows from Investing Activities: Withdraw of investment in Trust Account 24,274,780 — 24,274,780 Proceeds deposited in Trust Account (36,321 ) (36,321 ) Net cash provided by investing activities 24,238,459 — 24,238,459 Cash Flows from Financing Activities: Common stock redemption (24,274,780 ) — (24,274,780 ) Repayment to a related party 119,550 (120,000 ) (450 ) Proceeds from issuance of promissory note Net cash used in financing activities (24,155,230 ) (120,000 ) (24,275,230 ) Net Change in Cash (450,999 ) — (450,999 ) Cash, Beginning of the Year 779,868 — 779,868 Cash, End of the Year $ 328,869 $ — $ 328,869 Supplemental Disclosure of Non-cash Financing Activities Accretion of carrying value to redemption value of redeemable ordinary shares $ (9,425,784 ) $ (109,941 ) $ (9,535,725 ) HHG CAPITAL CORPORATION RESTATED UNAUDITED CONSOLIDATED BALANCE SHEET (UNAUDITED) March 31, 2023 Previously Reported Adjustments Restated Assets Current assets: Cash $ 193,927 $ — $ 193,927 Prepayment 60,853 — 60,853 Total Current Assets 254,780 — 254,780 Investments held in Trust Account 34,714,871 132,143 34,847,014 Total Assets $ 34,969,651 $ 132,143 $ 35,101,794 Liabilities, Temporary Equity, and Stockholders’ Deficit Current liabilities: Accrual and other payable $ 32,671 $ — $ 32,671 Amount due to a related party 180,000 — 180,000 Total Current Liabilities 212,671 — 212,671 Deferred underwriting fee payable 1,615,000 — 1,615,000 Total Liabilities 1,827,671 — 1,827,671 Commitments and Contingencies - - - Ordinary shares subject to possible redemption, 3,356,406 34,714,871 132,143 34,847,014 Stockholders’ Deficit Ordinary shares, $ 0.0001 500,000,000 1,727,000 3,356,406 172 — 172 Accumulated deficit (1,573,063 ) — (1,573,063 ) Total Stockholders’ Deficit (1,572,891 ) — (1,572,891 ) Total Liabilities, Temporary Equity, and Stockholders’ Deficit $ 34,969,651 $ 132,143 $ 35,101,794 HHG CAPITAL CORPORATION RESTATED UNAUDITED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (LOSS) (UNAUDITED) Previously Reported Adjustments Restated Three Months Ended March 31, 2023 Previously Reported Adjustments Restated General and administrative expenses $ (82,045 ) $ — $ (82,045 ) Other income: Dividend income earned in investments held in Trust Account 343,529 22,202 365,731 Interest income 2,807 — 2,807 Total other income 346,336 22,202 368,538 Net income $ 264,291 $ 22,202 $ 286,493 Other comprehensive loss: Unrealized gain on available-for-sale securities — — — Reclassification of realized gain on available-for-sale securities, net to net income — — — Comprehensive income 264,291 22,202 286,493 Basic and diluted weighted average shares outstanding, common stock subject to possible redemption 3,356,406 — 3,356,406 Basic and diluted net income per share, common stock subject to possible redemption $ 0.09 $ 0.01 $ 0.10 Basic and diluted weighted average shares outstanding, non-redeemable common stock 1,727,000 — 1,727,000 Basic and diluted net loss per share, non-redeemable common stock $ (0.02 ) $ — $ (0.02 ) HHG CAPITAL CORPORATION RESTATED UNAUDITED CONSOLIDATED STATEMENT OF CASH FLOWS (UNAUDITED) Previously Reported Adjustments Restated For the Three Months Ended March 31, 2023 Previously Reported Adjustments Restated Cash Flows from Operating Activities: Net income $ 264,291 $ 22,202 $ 286,493 Adjustments to reconcile net income (loss) to net cash used in operating activities: Dividend income earned in investments held in Trust Account (343,529 ) (22,202 ) (365,731 ) Changes in operating assets and liabilities: Decrease in prepayment (54,828 ) — (54,828 ) Decrease in accrual and other payable (3,636 ) — (3,636 ) Amount due to a related party — 30,000 30,000 Net cash used in operating activities (137,702 ) 30,000 (107,702 ) Cash Flows from Investing Activities: Proceeds deposited in Trust Account (27,240 ) — (27,240 ) Net cash used in investing activities (27,240 ) — (27,240 ) Cash Flows from Financing Activities: Advance from a related party 30,000 (30,000 ) — Net cash provided by financing activities 30,000 (30,000 ) — Net Change in Cash (134,942 ) — (134,942 ) Cash, Beginning of the period 328,869 — 328,869 Cash, End of the period $ 193,927 $ — $ 193,927 Supplemental Disclosure of Non-cash Financing Activities Accretion of carrying value to redemption value of redeemable ordinary shares $ 370,769 $ 22,202 $ 392,971 HHG CAPITAL CORPORATION RESTATED UNAUDITED CONSOLIDATED BALANCE SHEET (UNAUDITED) June 30, 2023 Previously Reported Adjustments Restated Assets Current assets: Cash $ 39,384 $ — $ 39,384 Prepayment 39,305 — 39,305 Total Current Assets 78,689 — 78,689 Investments held in Trust Account 35,143,815 146,094 35,289,909 Total Assets $ 35,222,504 $ 146,094 $ 35,368,598 Liabilities, Temporary Equity, and Stockholders’ Deficit Current liabilities: Accrual and other payable $ 57,536 $ — $ 57,536 Amount due to a related party 210,000 — 210,000 Total Current Liabilities 267,536 — 267,536 Deferred underwriting fee payable 1,615,000 — 1,615,000 Total Liabilities 1,882,536 — 1,882,536 Commitments and Contingencies - - - Ordinary shares subject to possible redemption, 3,356,406 35,143,815 146,094 35,289,909 Stockholders’ Deficit Ordinary shares, $ 0.0001 500,000,000 1,727,000 3,356,406 172 — 172 Accumulated deficit (1,804,019 ) — (1,804,019 ) Total Stockholders’ Deficit (1,803,847 ) — (1,803,847 ) Total Liabilities, Temporary Equity, and Stockholders’ Deficit $ 35,222,504 $ 146,094 $ 35,368,598 HHG CAPITAL CORPORATION RESTATED UNAUDITED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (LOSS) (UNAUDITED) Previously Reported Adjustments Restated Three Months Ended June 30, 2023 Previously Reported Adjustments Restated General and administrative expenses $ (204,379 ) $ — $ (204,379 ) Other income: Dividend income earned in investments held in Trust Account 401,703 13,951 415,654 Interest income 664 — 664 Total other income 402,367 13,951 416,318 Net income $ 197,988 $ 13,951 $ 211,939 Basic and diluted weighted average shares outstanding, common stock subject to possible redemption 3,356,406 — 3,356,406 Basic and diluted net income per share, common stock subject to possible redemption $ 0.08 $ 0.01 $ 0.09 Basic and diluted weighted average shares outstanding, non-redeemable common stock 1,727,000 — 1,727,000 Basic and diluted net loss per share, non-redeemable common stock $ (0.05 ) $ — $ (0.05 ) HHG CAPITAL CORPORATION RESTATED UNAUDITED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (LOSS) (UNAUDITED) Previously Reported Adjustments Restated Six Months Ended June 30, 2023 Previously Reported Adjustments Restated General and administrative expenses $ (286,424 ) $ — $ (286,424 ) Other income: Dividend income earned in investments held in Trust Account 745,232 36,153 781,385 Interest income 3,471 — 3,471 Total other income 748,703 36,153 784,856 Net income $ 462,279 $ 36,153 $ 498,432 Basic and diluted weighted average shares outstanding, common stock subject to possible redemption 3,356,406 — 3,356,406 Basic and diluted net income per share, common stock subject to possible redemption $ 0.17 $ 0.01 $ 0.18 Basic and diluted weighted average shares outstanding, non-redeemable common stock 1,727,000 — 1,727,000 Basic and diluted net loss per share, non-redeemable common stock $ (0.07 ) $ — $ (0.07 ) HHG CAPITAL CORPORATION RESTATED UNAUDITED CONSOLIDATED STATEMENT OF CASH FLOWS (UNAUDITED) Previously Reported Adjustments Restated For the Six Months Ended June 30, 2023 Previously Reported Adjustments Restated Cash Flows from Operating Activities: Net income $ 462,279 $ 36,153 $ 498,432 Adjustments to reconcile net income (loss) to net cash used in operating activities: Dividend income earned in investments held in Trust Account (745,232 ) (36,153 ) (781,385 ) Changes in operating assets and liabilities: Increase in prepayment (33,280 ) — (33,280 ) Increase in accrual and other payable 21,229 — 21,229 Amount due to a related party — 60,000 60,000 Net cash used in operating activities (295,004 ) 60,000 (235,004 ) Cash Flows from Investing Activities: Proceeds deposited in Trust Account (54,481 ) — (54,481 ) Net cash used in investing activities (54,481 ) — (54,481 ) Cash Flows from Financing Activities: Advance from a related party 60,000 (60,000 ) — Net cash provided by financing activities 60,000 (60,000 ) — Net Change in Cash (289,485 ) — (289,485 ) Cash, Beginning of the period 328,869 — 328,869 Cash, End of the period $ 39,384 $ — $ 39,384 Supplemental Disclosure of Non-cash Financing Activities Accretion of carrying value to redemption value $ 799,713 $ 36,153 $ 835,866 HHG CAPITAL CORPORATION RESTATED UNAUDITED CONSOLIDATED BALANCE SHEET (UNAUDITED) September 30, 2023 Previously Reported Adjustments Restated Assets Current assets: Cash $ 6,546 $ — $ 6,546 Prepayment 19,256 — 19,256 Total Current Assets 25,802 — 25,802 Investments held in Trust Account 35,262,118 152,310 35,414,428 Total Assets $ 35,287,920 $ 152,310 $ 35,440,230 Liabilities, Temporary Equity, and Stockholders’ Deficit Current liabilities: Accrual and other payable $ 162,225 $ — $ 162,225 Promissory note - related party 40,000 — 40,000 Total Current Liabilities 202,225 — 202,225 Deferred underwriting fee payable 1,615,000 — 1,615,000 Total Liabilities 1,817,225 — 1,817,225 Commitments and Contingencies - - - Ordinary shares subject to possible redemption, 3,356,406 35,262,118 152,310 35,414,428 Stockholders’ Deficit Ordinary shares, $ 0.0001 500,000,000 1,727,000 3,356,406 172 — 172 Accumulated deficit (1,791,595 ) — (1,791,595 ) Total Stockholders’ Deficit (1,791,423 ) — (1,791,423 ) Total Liabilities, Temporary Equity, and Stockholders’ Deficit $ 35,287,920 $ 152,310 $ 35,440,230 HHG CAPITAL CORPORATION RESTATED UNAUDITED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (LOSS) (UNAUDITED) Previously Reported Adjustments Restated Three Months Ended September 30, 2023 Previously Reported Adjustments Restated General and administrative expenses $ (171,430 ) $ — $ (171,430 ) Other income: Dividend income earned in investments held in Trust Account 453,381 6,216 459,597 Other income 210,000 210,000 Total other income 663,381 6,216 669,597 Net income $ 491,951 $ 6,216 $ 498,167 Basic and diluted weighted average shares outstanding, common stock subject to possible redemption 3,353,550 — 3,353,550 Basic and diluted net income per share, common stock subject to possible redemption $ 0.15 $ — $ 0.15 Basic and diluted weighted average shares outstanding, non-redeemable common stock 1,727,000 — 1,727,000 Basic and diluted net loss per share, non-redeemable common stock $ 0.00 $ — $ 0.00 HHG CAPITAL CORPORATION RESTATED UNAUDITED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (LOSS) (UNAUDITED) Previously Reported Adjustments Restated Nine Months Ended September 30, 2023 Previously Reported Adjustments Restated General and administrative expenses $ (457,854 ) $ — $ (457,854 ) Other income: Dividend income earned in investments held in Trust Account 1,198,613 42,369 1,240,982 Interest income 3,471 — 3,471 Other income 210,000 — 210,000 Total other income 1,412,084 42,369 1,454,453 Net income $ 954,230 $ 42,369 $ 996,599 Basic and diluted weighted average shares outstanding, common stock subject to possible redemption 3,353,444 — 3,353,550 Basic and diluted net income per share, common stock subject to possible redemption $ 0.32 $ 0.01 $ 0.33 Basic and diluted weighted average shares outstanding, non-redeemable common stock 1,727,000 — 1,727,000 Basic and diluted net loss per share, non-redeemable common stock $ (0.06 ) $ — $ (0.06 ) HHG CAPITAL CORPORATION RESTATED UNAUDITED CONSOLIDATED STATEMENT OF CASH FLOWS (UNAUDITED) Previously Reported Adjustments Restated For the Nine Months Ended September 30, 2023 Previously Reported Adjustments Restated Cash Flows from Operating Activities: Net income $ 954,230 $ 42,369 $ 996,599 Adjustments to reconcile net income (loss) to net cash used in operating activities: Dividend income earned in investments held in Trust Account (1,198,613 ) (42,369 ) (1,240,982 ) Waiver of amount due to a related party (210,000 ) — (210,000 ) Changes in operating assets and liabilities: Increase in prepayment (13,231 ) — (13,231 ) Increase in accrual and other payable 125,918 — 125,918 Amount due to a related party 60,000 — 60,000 Net cash used in operating activities (281,696 ) — (281,696 ) Cash Flows from Investing Activities: Proceeds deposited in Trust Account (80,627 ) — (80,627 ) Withdraw of investments in Trust Account 361,224 — 361,224 Net cash used in investing activities 280,597 — 280,597 Cash Flows from Financing Activities: Proceeds from issuance of promissory note 40,000 — 40,000 Redemption of ordinary shares (361,224 ) — (361,224 ) Net cash provided by financing activities (321,224 ) — (321,224 ) Net Change in Cash (322,323 ) — (322,323 ) Cash, Beginning of the period 328,869 — 328,869 Cash, End of the period $ 6,546 $ — $ 6,546 Supplemental Disclosure of Non-cash Financing Activities Accretion of carrying value to redemption value of redeemable ordinary shares $ (1,279,240 ) $ (42,369 ) $ (1,321,609 )

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 – SIGNIFICANT ACCOUNTING POLICIES ● Basis of presentation These accompanying consolidated financial statements have been prepared in accordance with U.S. GAAP and pursuant to the rules and regulations of the SEC. ● Principles of consolidation The consolidated financial statements include the financial statements of the Company and its subsidiaries. All significant intercompany transactions and balances between the Company and its subsidiaries are eliminated upon consolidation. Subsidiaries are those entities in which the Company, directly or indirectly, controls more than one half of the voting power; or has the power to govern the financial and operating policies, to appoint or remove the majority of the members of the board of directors, or to cast a majority of votes at the meeting of directors. The accompanying consolidated financial statements reflect the activities of the Company and each of the following entities: SUMMARY OF SUBSIDIARY COMPANY OWNERSHIP Name Background Ownership Perfect Hexagon Holdings Limited (“Purchaser”) A British Virgin Islands company Incorporated on April 20, 2023 100 Perfect Acquisitions Limited (“Merger Sub”) A British Virgin Islands company Incorporated on April 27, 2023 100 ● 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 independent registered public accounting firm 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 consolidated 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 In preparing these consolidated financial statements in conformity with U.S. GAAP, management makes 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 expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, actual results may differ from these estimates. ● Cash and cash equivalents The Company’s cash consists of deposit with financial institution. The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company did no ● Concentration of credit risk Financial instruments that potentially subject the Company to the concentration of credit risk consist of these cash accounts in a financial institution. The Company has not experienced losses on this account and management believes the Company is not exposed to significant risks on such account. ● Investments held in Trust Account At December 31, 2023 and 2022, substantially all of the assets held in the Trust Account were held in money market funds. Assets held in money market funds were invested primarily in U.S. Treasury securities. The Company classifies marketable securities as available-for-sale at the time of purchase and reevaluates such classification as of each balance sheet date. All marketable securities are recorded at their fair value. Unrealized gains and losses for available-for-sale securities are recorded in other comprehensive income. The Company evaluates its investments to assess whether those with unrealized loss positions are other than temporarily impaired. Impairments are considered other than temporary if they are related to deterioration in credit risk or if it is likely the Company will sell the securities before the recovery of the cost basis. Realized gains and losses and declines in value determined to be other than temporary are determined based on the specific identification method and are reported in other income, net in the consolidated statements of comprehensive income. The interest income was recognized when the interest income earned during the year. ● Warrant accounting The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms and applicable authoritative guidance in Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 480, “ Distinguishing Liabilities from Equity Derivatives and Hedging” For issued or modified warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of equity at the time of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to be recorded as liabilities at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in the estimated fair value of the warrants are recognized as a non-cash gain or loss on the statements of comprehensive income (loss). As the warrants issued upon the IPO and private placements meet the criteria for equity classification under ASC 480, therefore, the warrants are classified as equity. ● Ordinary shares subject to possible redemption The Company accounts for its ordinary shares subject to possible redemption in accordance with the guidance in ASC 480. Ordinary shares subject to mandatory redemption (if any) are classified as a liability instrument and are measured at fair value. Conditionally redeemable ordinary shares (including ordinary shares that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) are classified as temporary equity. At all other times, ordinary shares are classified as shareholders’ equity. The Company’s ordinary shares issued upon the consummation of the IPO and the exercise of the over-allotment option feature certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, at December 31, 2023 and 2022, ordinary shares subject to possible redemption are presented as temporary equity, outside of the shareholders’ equity section of the Company’s consolidated balance sheets. The Company has made a policy election in accordance with ASC 480-10-S99-3A and recognizes changes in redemption value in additional paid-in capital or accumulated deficit if additional paid in capital equals to zero over an expected 12-month period leading up to a Business Combination. For the years ended December 31, 2023 and 2022, the Company recorded $ 1,816,832 9,535,725 ● Income taxes Income taxes are determined in accordance with the provisions of ASC Topic 740, “Income Taxes” (“ASC 740”). Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their consolidated financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the consolidated financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. The Company’s management determined that the British Virgin Islands is the Company’s major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits, if any, as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of December 31, 2023 and 2022. 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 may be subject to potential examination by foreign taxing authorities in the area of income taxes. These potential examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with foreign tax laws. 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’s tax provision is zero The Company is considered to be an exempted British Virgin Islands Company and is presently not subject to income taxes or income tax filing requirements in the British Virgin Islands or the United States. ● Net income per share The Company complies with accounting and disclosure requirements of ASC Topic 260, “Earnings Per Share” (“ASC 260”). In order to determine the net income attributable to both the redeemable shares and non-redeemable shares, the Company first considered the undistributed income allocable to both the redeemable common stock and non-redeemable common stock and the undistributed income is calculated using the total net loss less any dividends paid. The Company then allocated the undistributed income ratably based on the weighted average number of shares outstanding between the redeemable and non-redeemable ordinary share. Any remeasurement of the accretion to redemption value of the ordinary share subject to possible redemption was considered to be dividends paid to the public shareholders. As of December 31, 2023 and 2022, the Company has not considered the effect of the warrants sold in the Initial Public Offering in the calculation of diluted net income per share, since the exercise of the warrants is contingent upon the occurrence of future events and the inclusion of such warrants would be anti-dilutive and the Company did not have any other dilutive securities and other contracts that could, potentially, be exercised or converted into common stock and then share in the earnings of the Company. As a result, diluted income per share is the same as basic income per share for the period presented. The net income (loss) per share presented in the statement of comprehensive loss is based on the following: SCHEDULE OF EARNINGS PER SHARE BASIC AND DILUTED December 31, 2023 December 31, 2022 For the Years Ended December 31, 2023 December 31, 2022 (As Restated) Net income $ 1,372,581 $ 63,207 Accretion of carrying value to redemption value (1,816,832 ) (9,535,725 ) Net loss including accretion of carrying value to redemption value $ (444,251 ) $ (9,472,518 ) SCHEDULE OF EARNINGS PER SHARE BASIC AND DILUTED BY ORDINARY SHARE For the Years Ended December 31, 2023 December 31, 2022 (As Restated) Redeemable Non-Redeemable Redeemable Non-Redeemable Ordinary Share Ordinary Share Ordinary Share Ordinary Share Basic and diluted net loss per share: - - - - Numerators: Allocation of net loss including carrying value to redemption value $ (293,057 ) $ (151,194 ) $ (7,071,953 ) $ (2,400,565 ) Accretion of carrying value to redemption value 1,816,832 - 9,535,725 - Allocation of net income (loss) $ 1,523,775 $ (151,194 ) $ 2,463,772 $ (2,400,565 ) Denominators: Weighted-average shares outstanding 3,347,407 1,727,000 5,087,663 1,727,000 Basic and diluted net income (loss) per share $ 0.46 $ (0.09 ) $ 0.48 $ (1.39 ) ● Related parties Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operational decisions. Companies are also considered to be related if they are subject to common control or common significant influence. ● Fair value of financial instrument ASC Topic 820 “ Fair Value Measurements The fair value hierarchy is categorized into three levels based on the inputs as follows: Level 1 — Valuations based on unadjusted quoted prices in active markets for identical assets or liabilities that the Company has the ability to access. Valuation adjustments and block discounts are not being applied. Since valuations are based on quoted prices that are readily and regularly available in an active market, valuation of these securities does not entail a significant degree of judgment. Level 2 — Valuations based on (i) quoted prices in active markets for similar assets and liabilities, (ii) quoted prices in markets that are not active for identical or similar assets, (iii) inputs other than quoted prices for the assets or liabilities, or (iv) inputs that are derived principally from or corroborated by market through correlation or other means. Level 3 — Valuations based on inputs that are unobservable and significant to the overall fair value measurement. The fair value of the Company’s certain assets and liabilities, which qualify as financial instruments under ASC 820 approximates the carrying amounts represented in the consolidated balance sheets. The fair values of cash, and other current assets, accrued expenses, amount due to sponsor are estimated to approximate the carrying values as of December 31, 2023 and 2022 due to the short maturities of such instruments. The Company measured its investments held in trust account at fair value on a recurring basis as of December 31, 2023 and 2022 and the fair value is based on Level 1 inputs. The following table presents information about the Company’s assets and liabilities that were measured at fair value on a recurring basis as of December 31, 2023 and 2022, and indicates the fair value hierarchy of the valuation techniques the Company utilized to determine such fair value. SCHEDULE OF FAIR VALUE HIERARCHY OF THE VALUATION TECHNIQUES December 31, Quoted Prices In Active Markets Significant Other Observable Inputs Significant Other Unobservable Inputs Description 2023 (Level 1) (Level 2) (Level 3) Assets: Money market funds invested in U.S. Treasury* $ 35,909,651 $ 35,909,651 $ - $ - December 31, Quoted Prices In Active Markets Significant Other Observable Inputs Significant Other Unobservable Inputs Description 2022 (Level 1) (Level 2) (Level 3) (As Restated) Assets: Money market funds invested in U.S. Treasury * $ 34,454,043 $ 34,454,043 $ - $ - * included in investments held in trust account on the Company’s consolidated balance sheets. ● Recent accounting pronouncements In December 2023, the FASB issued Accounting Standards Update 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosure” (“ASU 2023-09”). ASU 2023-09 mostly requires, on an annual basis, disclosure of specific categories in an entity’s effective tax rate reconciliation and income taxes paid disaggregated by jurisdiction. The incremental disclosures may be presented on a prospective or retrospective basis. The ASU is effective for fiscal years beginning after December 15, 2024 with early adoption permitted. The Company is currently assessing the impact, if any, that ASU 2023-09 would have on its financial position, results of operations or cash flows. The Company has considered all new accounting pronouncements and has concluded that there are no other new pronouncements that may have a material impact on the results of operations, financial condition, or cash flows, based on the current information.

INVESTMENTS HELD IN TRUST ACCOU

INVESTMENTS HELD IN TRUST ACCOUNT	12 Months Ended
	Dec. 31, 2023
Investments, All Other Investments [Abstract]
INVESTMENTS HELD IN TRUST ACCOUNT	NOTE 4 – INVESTMENTS HELD IN TRUST ACCOUNT As of December 31, 2023, investment securities in the Company’s Trust Account consisted of $ 35,909,651 34,454,043 SCHEDULE OF INVESTMENT HELD IN TRUST ACCOUNT For the Year Ended December 31, 2023 For the Year Ended December 31, 2022 (As Restated) Balance brought forward $ 34,454,043 $ 58,076,283 Gross proceeds from IPO - - Plus: Dividend income earned in Trust Account 1,712,250 616,543 Business combination extension fee 104,582 36,321 Gross unrealized holding gain - 223,878 Reclassification of realized gain on available-for-sale securities, net to net income - (224,202 ) Less: Share redemption during the year (361,224 ) (24,274,780 ) Balance carried forward $ 35,909,651 $ 34,454,043

INITIAL PUBLIC OFFERING

INITIAL PUBLIC OFFERING	12 Months Ended
	Dec. 31, 2023
Initial Public Offering
INITIAL PUBLIC OFFERING	NOTE 5 – INITIAL PUBLIC OFFERING On September 23, 2021, the Company sold 5,000,000 10.00 750,000 Each Public Right will convert into one-tenth (1/10) of one ordinary share upon the completion of the initial Business Combination. Each Public Warrant will entitle the holder to purchase three-fourth (3/4) of one ordinary share at an exercise price of $ 11.50 The Company paid an upfront underwriting discount of $ 805,000 1.4 1,615,000 Besides the upfront underwriting discount of $ 805,000 1,615,000 297,023 2,717,023 2,284,236 432,787 As a result of the aforementioned allocation, upon the completion of the IPO, $ 46,245,764 8,537,213

PRIVATE PLACEMENT

PRIVATE PLACEMENT	12 Months Ended
	Dec. 31, 2023
Private Placement
PRIVATE PLACEMENT	NOTE 6 – PRIVATE PLACEMENT Simultaneously with the closing of the Initial Public Offering, the Company consummated the private placement (“Private Placement”) with its sponsor of 255,000 10.00 2,550,000 Each Private Unit consists of one Private Share, one Private Right (“Private Right”) and one redeemable warrant (each, a “Private Warrant”). Each Private Right will convert into one-tenth (1/10) of one ordinary share upon the completion of the Business Combination. Each Private Warrant is exercisable to purchase three-fourth (3/4) of one ordinary share at a price of $ 11.50 The Private Units are identical to the units sold in the Initial Public Offering except with certain registration rights and transfer restrictions.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 7 – RELATED PARTY TRANSACTIONS Insider Shares In July 2020, the Company issued an aggregate of 10,000 1 In November 2020, the Company issued an aggregate of 1,240,000 24,999 In February 2021, the Company issued an aggregate of 187,500 18 Promissory Note – Related Party On each of August 8, 2023, October 9, 2023 and November 17, 2023, the Company issued an unsecured promissory note to the Sponsor, pursuant to which the Company may borrow up to an aggregate principal amount of $ 80,000 100,000 20,000 As of December 31, 2023 and 2022, the Sponsor had advanced the Company an aggregate amount of $ 200,000 0 Working Capital Loan In order to finance transaction costs in connection with a Business Combination, the Company’s Sponsor or an affiliate of the Sponsor, or the Company’s officers and directors may, but are not obligated to, loan the Company funds as may be required (“Working Capital Loans”). Such Working Capital Loans would be evidenced by promissory notes. The notes would either be repaid upon consummation of a Business Combination, without interest, or, at the lender’s discretion, up to $ 500,000 10.00 no Administrative Services Agreement The Company is obligated, commencing from the date of the consummation of the offering, to pay the Sponsor a monthly fee of $ 10,000 60,000 120,000 10,000 210,000 210,000 0 150,000 Private Placement The Company consummated the Private Placement with its Sponsor of 255,000 10.00 2,550,000 Waiver Agreement On August 17, 2022, the Company entered into the Waiver Agreement with the Sponsor and the Anchor Shareholders, who agreed to waive their pro rata share of all Extension Payments made into the Trust Account after the date thereof. As a result, each Extension Payment that would be paid into the Trust Account after August 18, 2022 is to be segregated so that only the Company’s public shareholders who have not redeemed their ordinary shares, excluding the Anchor Shareholders, would receive their pro rata share of each such monthly extension payment (in addition to their pro rata share of amounts then in the Trust Account) upon redemption or upon the liquidation of the Company. The Waiver Agreement also provides that the Anchor Shareholders agreed not to sell or otherwise transfer any of their Waiver Shares (subject to customary exceptions for transfers to certain family members and other affiliates) other than in connection with a redemption of their Waiver Shares or in the event that the Company is forced to dissolve or liquidate.

SHAREHOLDER_S EQUITY

SHAREHOLDER’S EQUITY	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
SHAREHOLDER’S EQUITY	NOTE 8 – SHAREHOLDER’S EQUITY On September 23, 2021, the Company completed the Initial Public Offering and issued an aggregate of 5,750,000 57,500,000 255,000 2,550,000 Ordinary shares The Company is authorized to issue 500,000,000 0.0001 Rights Each holder of a right (including Public Rights and Private Rights) will automatically receive one-tenth (1/10) of one ordinary share upon consummation of a Business Combination, even if the holder of such right redeemed all shares held by it in connection with a Business Combination. No fractional shares will be issued upon exchange of the rights. In the event the Company will not be the surviving company upon completion of a Business Combination, each holder of a right will be required to affirmatively convert the rights in order to receive the one-tenth (1/10) of an ordinary share underlying each right upon consummation of a Business Combination If the Company is unable to complete a Business Combination within the required time period and the Company redeems the Public Shares for the funds held in the trust account, holders of rights will not receive any of such funds for their rights and the rights will expire worthless. Warrants The Public Warrants will become exercisable on the later of (a) the completion of a Business Combination or (b) 12 months from the closing of the Initial Public Offering. No Public Warrants will be exercisable for cash unless the Company has an effective and current registration statement covering the ordinary shares issuable upon exercise of the Public Warrants and a current prospectus relating to such ordinary shares. Notwithstanding the foregoing, if a registration statement covering the ordinary shares issuable upon the exercise of the Public Warrants is not effective within 90 days from the consummation of a Business Combination, the holders may, until such time as there is an effective registration statement and during any period when the Company shall have failed to maintain an effective registration statement, exercise the Public Warrants on a cashless basis pursuant to the exemption from registration provided by Section 3(a)(9) of the Securities Act provided that such exemption is available. If an exemption from registration is not available, holders will not be able to exercise their Public Warrants on a cashless basis. The Public Warrants will expire five years after the completion of the Business Combination, at 5:00 p.m., New York City time, or earlier upon redemption or liquidation. The Company may call the warrants for redemption, in whole and not in part, at a price of $ 0.01 ● at any time while the Public Warrants are exercisable, ● upon not less than 30 days’ prior written notice of redemption to each Public Warrant holder, ● if, and only if, the reported last sale price of the ordinary shares equals or exceeds $ 16.5 ● if, and only if, there is a current registration statement in effect with respect to the issuance of the ordinary shares underlying such warrants at the time of redemption and for the entire 30-day trading period referred to above and continuing each day thereafter until the date of redemption. The Private Warrants are identical to the Public Warrants underlying the Units being sold in the Initial Public Offering. The Private Warrants (including the ordinary shares issuable upon exercise of the private warrants) will not be transferable, assignable or salable until 30 days after the completion of the initial Business Combination. If the Company calls the warrants for redemption, management will have the option to require all holders that wish to exercise the warrants to do so on a “cashless basis,” as described in the warrant agreement. The exercise price and number of ordinary shares issuable upon exercise of the warrants may be adjusted in certain circumstances including in the event of a share dividend, extraordinary dividend or recapitalization, reorganization, merger or consolidation. However, the warrants will not be adjusted for issuances of ordinary shares at a price below its exercise price. Additionally, in no event will the Company be required to net cash settle the warrants. If the Company is unable to complete a Business Combination within the Combination Period and the Company liquidates the funds held in the Trust Account, holders of warrants will not receive any of such funds with respect to their warrants, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with respect to such warrants. Accordingly, the warrants may expire worthless. The Company assessed the key terms applicable to the Public Warrants as well as the Private Warrants and classified the Public Warrants and Private Warrants as equity in accordance with ASC 480 and ASC 815.

ORDINARY SHARE SUBJECT TO POSSI

ORDINARY SHARE SUBJECT TO POSSIBLE REDEMPTION	12 Months Ended
	Dec. 31, 2023
Ordinary Share Subject To Possible Redemption
ORDINARY SHARE SUBJECT TO POSSIBLE REDEMPTION	NOTE 9 – ORDINARY SHARE SUBJECT TO POSSIBLE REDEMPTION The Company accounts for its ordinary shares subject to possible redemption in accordance with the guidance in ASC 480. Ordinary shares subject to mandatory redemption (if any) are classified as a liability instrument and are measured at fair value. Conditionally redeemable ordinary shares (including ordinary shares that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) are classified as temporary equity. At all other times, ordinary shares are classified as shareholders’ equity. The Company’s Public Shares feature certain redemption rights that are subject to the occurrence of uncertain future events and considered to be outside of the Company’s control. On September 21, 2022, upon the Company’s shareholders approval of the Charter Amendment, 2,393,594 10.12 24,223,171 24,274,780 32,845 11.00 361,224 Accordingly, at December 31, 2023 and 2022, 3,323,561 3,356,406 SCHEDULE OF EXTENSION PAYMENTS DEPOSITED IN TRUST ACCOUNT December 31, 2023 December 31, 2022 Total ordinary shares issued 7,477,000 7,477,000 Share issued classified as equity (1,727,000 ) (1,727,000 ) Share redemption (2,426,439 ) (2,393,594 ) Ordinary shares, subject to possible redemption 3,323,561 3,356,406

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 10 – COMMITMENTS AND CONTINGENCIES Risks and Uncertainties United States and global markets are experiencing volatility and disruption following the geopolitical instability resulting from the invasion of Ukraine by Russia and conflicts in the Middle East and around the Red Sea. In response to the ongoing Russia-Ukraine conflict, the North Atlantic Treaty Organization (“NATO”) deployed additional military forces to eastern Europe, and the United States, the United Kingdom, the European Union and other countries have announced various sanctions and restrictive actions against Russia, Belarus and related individuals and entities, including the removal of certain financial institutions from the Society for Worldwide Interbank Financial Telecommunication (SWIFT) payment system. Certain countries, including the United States, have also provided and may continue to provide military aid or other assistance, increasing geopolitical tensions among a number of nations. The invasion of Ukraine by Russia and conflicts in the Middle East and around the Red Sea and the resulting measures that have been taken, and could be taken in the future, by NATO, the United States, the United Kingdom, the European Union, Middle East and other countries have created global security concerns that could have a lasting impact on regional and global economies. Although the length and impact of the ongoing conflicts are highly unpredictable, they could lead to market disruptions, including significant volatility in commodity prices, credit and capital markets, as well as supply chain interruptions and increased cyber-attacks against U.S. companies. Additionally, any resulting sanctions could adversely affect the global economy and financial markets and lead to instability and lack of liquidity in capital markets. Any of the above mentioned factors, or any other negative impact on the global economy, capital markets or other geopolitical conditions resulting from the Russian invasion of Ukraine, conflicts in the Middle East and around the Red Sea and subsequent sanctions or related actions, could adversely affect the Company’s search for an initial business combination and any target business with which the Company may ultimately consummate an initial business combination. Registration Rights The holders of the insider shares, the Private Units (and their underlying securities) and the warrants that may be issued upon conversion of the Working Capital Loans (and their underlying securities) are entitled to registration rights pursuant to a registration rights agreement signed on September 20, 2021. The holders of a majority of these securities will be entitled to make up to two demands that the Company register such securities. The holders of the majority of the insider shares can elect to exercise these registration rights at any time commencing three months prior to the date on which these ordinary shares are to be released from escrow. The holders of a majority of the Private Units and warrants issued in payment of Working Capital Loans made to the Company (or underlying securities) can elect to exercise these registration rights at any time after the Company consummates a Business Combination. In addition, the holders will have certain “piggy-back” registration rights with respect to registration statements filed subsequent to the completion of a Business Combination. The Company will bear the expenses incurred in connection with the filing of any such registration statements. Underwriting Agreement The underwriters were entitled to an underwriting fee of 3.2 1,615,000 805,000 575,000 4.5 0.5 1,615,000

RESTATEMENT OF PREVIOUSLY ISS_2

RESTATEMENT OF PREVIOUSLY ISSUED UNAUDITED FINANCIAL STATEMENTS	12 Months Ended
	Dec. 31, 2023
Restatement Of Previously Issued Unaudited Financial Statements
RESTATEMENT OF PREVIOUSLY ISSUED UNAUDITED FINANCIAL STATEMENTS	NOTE 11 – RESTATEMENT OF PREVIOUSLY ISSUED UNAUDITED FINANCIAL STATEMENTS As further described in Note 2, the previously reported financial information for the quarters ended March 31, 2023, June 30, 2023, and September 30, 2023, have been restated. As part of the restatement, the Company recorded adjustments to correct the accrual basis interest earned on investments held in Trust Account in the impacted periods. The audited and unaudited interim financial statements reflect all adjustments which are, in the opinion of management, necessary for a fair statement of the results for the interim periods presented. The following tables summarize the Company’s unaudited quarterly financial information for the impacted periods. Incorporated herein is expanded disclosure of the restatements of the quarterly information for the three months ended March 31, 2023, three and six-months ended June 30, 2023, and three and nine-months ended September 30, 2023. SCHEDULE OF RESTATED FINANCIAL STATEMENTS RESTATED CONSOLIDATED BALANCE SHEETS 3/31/2023 6/30/20232 9/30/2023 As Restated 3/31/2023 6/30/2023 9/30/2023 Assets Current assets: Cash $ 193,927 $ 39,384 $ 6,546 Prepayment 60,853 39,305 19,256 Total Current Assets 254,780 78,689 25,802 Investments held in Trust Account 34,847,014 35,289,909 35,414,428 Total Assets $ 35,101,794 $ 35,368,598 35,440,230 Liabilities, Temporary Equity, and Stockholders’ Deficit Current liabilities: Accrual and other payable $ 32,671 57,536 162,225 Amount due to a related party 180,000 210,000 40,000 Total Current Liabilities 212,671 267,536 202,225 Deferred underwriting fee payable 1,615,000 1,615,000 1,615,000 Total Liabilities 1,827,671 1,882,536 1,817,225 Commitments and Contingencies - - - Ordinary shares subject to possible redemption, 3,356,406 3,356,406 3,323,561 34,847,014 35,289,909 35,414,428 Stockholders’ Deficit Ordinary shares, $ 0.0001 500,000,000 1,727,000 3,356,406 3,356,406 3,323,561 172 172 172 Accumulated deficit (1,573,063 ) (1,804,019 ) (1,791,595 ) Total Stockholders’ Deficit (1,572,891 ) (1,803,847 ) (1,791,423 ) Total Liabilities, Temporary Equity, and Stockholders’ Deficit $ 35,101,794 $ 35,368,598 $ 35,440,230 HHG CAPITAL CORPORATION RESTATED CONSOLIDATED STATEMENTS OF INCOME AS RESTATED For the three months ended For the three months ended For the six months ended For the three months ended For the nine months ended General and administrative expenses $ (82,045 ) $ (204,379 ) $ (286,424 ) $ (171,430 ) $ (457,854 ) Other income: Dividend income earned in investments held in Trust Account 365,731 415,654 781,385 459,597 1,240,982 Interest income 2,807 664 3,471 — 3,471 Other income — — — 210,000 210,000 Total other income 368,538 416,318 784,856 669,597 1,454,453 Net income $ 286,493 $ 211,939 $ 498,432 $ 498,167 $ 996,599 Basic and diluted weighted average shares outstanding, common stock subject to possible redemption 3,356,406 3,356,406 3,356,406 3,353,550 3,353,550 Basic and diluted net income per share, common stock subject to possible redemption $ 0.10 $ 0.09 $ 0.18 $ 0.15 0.33 Basic and diluted weighted average shares outstanding, non-redeemable common stock 1,727,000 1,727,000 1,727,000 1,727,000 1,727,000 Basic and diluted net loss per share, non-redeemable common stock $ (0.02 ) $ (0.05 ) $ (0.07 ) $ 0.00 (0.06 ) HHG CAPITAL CORPORATION RESTATED CONSOLIDATED STATEMENTS OF CASH FLOWS As Restated For the three months ended For the six months ended For the nine months ended Cash Flows from Operating Activities: Net income $ 286,493 $ 498,432 $ 996,599 Adjustments to reconcile net income (loss) to net cash used in operating activities: Dividend income earned in investments held in Trust Account (365,731 ) (781,385 ) (1,240,982 ) Waiver of amount due to a related party — — (210,000 ) Changes in operating assets and liabilities: Increase in prepayment (54,828 ) (33,280 ) (13,231 ) Increase in accrual and other payable (3,636 ) 21,229 125,918 Amount due to a related party 30,000 60,000 60,000 Net cash used in operating activities (107,702 ) (235,004 ) (281,696 ) Cash Flows from Investing Activities: Withdraw of investment in Trust Account — — 361,224 Proceeds deposited in Trust Account (27,240 ) (54,481 ) (80,627 ) Net cash provided by (used in) investing activities (27,240 ) (54,481 ) 280,597 Cash Flows from Financing Activities: Common stock redemption — — (361,224 ) Proceeds from issuance of promissory note — — 40,000 Net cash used in financing activities — — (321,224 ) Net Change in Cash (134,942 ) (289,485 ) (322,323 ) Cash, Beginning of the period 328,869 328,869 328,869 Cash, End of the period $ 193,927 $ 39,384 $ 6,546 Supplemental Disclosure of Non-cash Financing Activities Accretion of carrying value to redemption value $ 392,971 $ 835,866 $ (1,321,609 )

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 12 – SUBSEQUENT EVENTS In accordance with ASC Topic 855, “ Subsequent Events On January 23, 2024, the Company deposited $ 7,985 On February 23, 2024, the Company deposited $ 7,985 On February 9, 2024, the Company issued an unsecured promissory note to the Sponsor, pursuant to which the Company may borrow up to an aggregate principal amount of $ 100,000 On March 22, 2024, the Company deposited $ 7,985

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Basis of presentation	● Basis of presentation These accompanying consolidated financial statements have been prepared in accordance with U.S. GAAP and pursuant to the rules and regulations of the SEC.
Emerging growth company	● Principles of consolidation The consolidated financial statements include the financial statements of the Company and its subsidiaries. All significant intercompany transactions and balances between the Company and its subsidiaries are eliminated upon consolidation. Subsidiaries are those entities in which the Company, directly or indirectly, controls more than one half of the voting power; or has the power to govern the financial and operating policies, to appoint or remove the majority of the members of the board of directors, or to cast a majority of votes at the meeting of directors. The accompanying consolidated financial statements reflect the activities of the Company and each of the following entities: SUMMARY OF SUBSIDIARY COMPANY OWNERSHIP Name Background Ownership Perfect Hexagon Holdings Limited (“Purchaser”) A British Virgin Islands company Incorporated on April 20, 2023 100 Perfect Acquisitions Limited (“Merger Sub”) A British Virgin Islands company Incorporated on April 27, 2023 100 ● 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 independent registered public accounting firm 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 consolidated 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 In preparing these consolidated financial statements in conformity with U.S. GAAP, management makes 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 expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, actual results may differ from these estimates.
Cash and cash equivalents	● Cash and cash equivalents The Company’s cash consists of deposit with financial institution. The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company did no
Concentration of credit risk	● Concentration of credit risk Financial instruments that potentially subject the Company to the concentration of credit risk consist of these cash accounts in a financial institution. The Company has not experienced losses on this account and management believes the Company is not exposed to significant risks on such account.
Investments held in Trust Account	● Investments held in Trust Account At December 31, 2023 and 2022, substantially all of the assets held in the Trust Account were held in money market funds. Assets held in money market funds were invested primarily in U.S. Treasury securities. The Company classifies marketable securities as available-for-sale at the time of purchase and reevaluates such classification as of each balance sheet date. All marketable securities are recorded at their fair value. Unrealized gains and losses for available-for-sale securities are recorded in other comprehensive income. The Company evaluates its investments to assess whether those with unrealized loss positions are other than temporarily impaired. Impairments are considered other than temporary if they are related to deterioration in credit risk or if it is likely the Company will sell the securities before the recovery of the cost basis. Realized gains and losses and declines in value determined to be other than temporary are determined based on the specific identification method and are reported in other income, net in the consolidated statements of comprehensive income. The interest income was recognized when the interest income earned during the year.
Warrant accounting	● Warrant accounting The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms and applicable authoritative guidance in Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 480, “ Distinguishing Liabilities from Equity Derivatives and Hedging” For issued or modified warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of equity at the time of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to be recorded as liabilities at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in the estimated fair value of the warrants are recognized as a non-cash gain or loss on the statements of comprehensive income (loss). As the warrants issued upon the IPO and private placements meet the criteria for equity classification under ASC 480, therefore, the warrants are classified as equity.
Ordinary shares subject to possible redemption	● Ordinary shares subject to possible redemption The Company accounts for its ordinary shares subject to possible redemption in accordance with the guidance in ASC 480. Ordinary shares subject to mandatory redemption (if any) are classified as a liability instrument and are measured at fair value. Conditionally redeemable ordinary shares (including ordinary shares that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) are classified as temporary equity. At all other times, ordinary shares are classified as shareholders’ equity. The Company’s ordinary shares issued upon the consummation of the IPO and the exercise of the over-allotment option feature certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, at December 31, 2023 and 2022, ordinary shares subject to possible redemption are presented as temporary equity, outside of the shareholders’ equity section of the Company’s consolidated balance sheets. The Company has made a policy election in accordance with ASC 480-10-S99-3A and recognizes changes in redemption value in additional paid-in capital or accumulated deficit if additional paid in capital equals to zero over an expected 12-month period leading up to a Business Combination. For the years ended December 31, 2023 and 2022, the Company recorded $ 1,816,832 9,535,725
Income taxes	● Income taxes Income taxes are determined in accordance with the provisions of ASC Topic 740, “Income Taxes” (“ASC 740”). Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their consolidated financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the consolidated financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. The Company’s management determined that the British Virgin Islands is the Company’s major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits, if any, as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of December 31, 2023 and 2022. 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 may be subject to potential examination by foreign taxing authorities in the area of income taxes. These potential examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with foreign tax laws. 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’s tax provision is zero The Company is considered to be an exempted British Virgin Islands Company and is presently not subject to income taxes or income tax filing requirements in the British Virgin Islands or the United States.
Net income per share	● Net income per share The Company complies with accounting and disclosure requirements of ASC Topic 260, “Earnings Per Share” (“ASC 260”). In order to determine the net income attributable to both the redeemable shares and non-redeemable shares, the Company first considered the undistributed income allocable to both the redeemable common stock and non-redeemable common stock and the undistributed income is calculated using the total net loss less any dividends paid. The Company then allocated the undistributed income ratably based on the weighted average number of shares outstanding between the redeemable and non-redeemable ordinary share. Any remeasurement of the accretion to redemption value of the ordinary share subject to possible redemption was considered to be dividends paid to the public shareholders. As of December 31, 2023 and 2022, the Company has not considered the effect of the warrants sold in the Initial Public Offering in the calculation of diluted net income per share, since the exercise of the warrants is contingent upon the occurrence of future events and the inclusion of such warrants would be anti-dilutive and the Company did not have any other dilutive securities and other contracts that could, potentially, be exercised or converted into common stock and then share in the earnings of the Company. As a result, diluted income per share is the same as basic income per share for the period presented. The net income (loss) per share presented in the statement of comprehensive loss is based on the following: SCHEDULE OF EARNINGS PER SHARE BASIC AND DILUTED December 31, 2023 December 31, 2022 For the Years Ended December 31, 2023 December 31, 2022 (As Restated) Net income $ 1,372,581 $ 63,207 Accretion of carrying value to redemption value (1,816,832 ) (9,535,725 ) Net loss including accretion of carrying value to redemption value $ (444,251 ) $ (9,472,518 ) SCHEDULE OF EARNINGS PER SHARE BASIC AND DILUTED BY ORDINARY SHARE For the Years Ended December 31, 2023 December 31, 2022 (As Restated) Redeemable Non-Redeemable Redeemable Non-Redeemable Ordinary Share Ordinary Share Ordinary Share Ordinary Share Basic and diluted net loss per share: - - - - Numerators: Allocation of net loss including carrying value to redemption value $ (293,057 ) $ (151,194 ) $ (7,071,953 ) $ (2,400,565 ) Accretion of carrying value to redemption value 1,816,832 - 9,535,725 - Allocation of net income (loss) $ 1,523,775 $ (151,194 ) $ 2,463,772 $ (2,400,565 ) Denominators: Weighted-average shares outstanding 3,347,407 1,727,000 5,087,663 1,727,000 Basic and diluted net income (loss) per share $ 0.46 $ (0.09 ) $ 0.48 $ (1.39 )
Related parties	● Related parties Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operational decisions. Companies are also considered to be related if they are subject to common control or common significant influence.
Fair value of financial instrument	● Fair value of financial instrument ASC Topic 820 “ Fair Value Measurements The fair value hierarchy is categorized into three levels based on the inputs as follows: Level 1 — Valuations based on unadjusted quoted prices in active markets for identical assets or liabilities that the Company has the ability to access. Valuation adjustments and block discounts are not being applied. Since valuations are based on quoted prices that are readily and regularly available in an active market, valuation of these securities does not entail a significant degree of judgment. Level 2 — Valuations based on (i) quoted prices in active markets for similar assets and liabilities, (ii) quoted prices in markets that are not active for identical or similar assets, (iii) inputs other than quoted prices for the assets or liabilities, or (iv) inputs that are derived principally from or corroborated by market through correlation or other means. Level 3 — Valuations based on inputs that are unobservable and significant to the overall fair value measurement. The fair value of the Company’s certain assets and liabilities, which qualify as financial instruments under ASC 820 approximates the carrying amounts represented in the consolidated balance sheets. The fair values of cash, and other current assets, accrued expenses, amount due to sponsor are estimated to approximate the carrying values as of December 31, 2023 and 2022 due to the short maturities of such instruments. The Company measured its investments held in trust account at fair value on a recurring basis as of December 31, 2023 and 2022 and the fair value is based on Level 1 inputs. The following table presents information about the Company’s assets and liabilities that were measured at fair value on a recurring basis as of December 31, 2023 and 2022, and indicates the fair value hierarchy of the valuation techniques the Company utilized to determine such fair value. SCHEDULE OF FAIR VALUE HIERARCHY OF THE VALUATION TECHNIQUES December 31, Quoted Prices In Active Markets Significant Other Observable Inputs Significant Other Unobservable Inputs Description 2023 (Level 1) (Level 2) (Level 3) Assets: Money market funds invested in U.S. Treasury* $ 35,909,651 $ 35,909,651 $ - $ - December 31, Quoted Prices In Active Markets Significant Other Observable Inputs Significant Other Unobservable Inputs Description 2022 (Level 1) (Level 2) (Level 3) (As Restated) Assets: Money market funds invested in U.S. Treasury * $ 34,454,043 $ 34,454,043 $ - $ - * included in investments held in trust account on the Company’s consolidated balance sheets.
Recent accounting pronouncements	● Recent accounting pronouncements In December 2023, the FASB issued Accounting Standards Update 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosure” (“ASU 2023-09”). ASU 2023-09 mostly requires, on an annual basis, disclosure of specific categories in an entity’s effective tax rate reconciliation and income taxes paid disaggregated by jurisdiction. The incremental disclosures may be presented on a prospective or retrospective basis. The ASU is effective for fiscal years beginning after December 15, 2024 with early adoption permitted. The Company is currently assessing the impact, if any, that ASU 2023-09 would have on its financial position, results of operations or cash flows. The Company has considered all new accounting pronouncements and has concluded that there are no other new pronouncements that may have a material impact on the results of operations, financial condition, or cash flows, based on the current information.

RESTATEMENT OF PREVIOUSLY ISS_3

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Tables)	12 Months Ended
	Dec. 31, 2023
Accounting Changes and Error Corrections [Abstract]
SCHEDULE OF IMPACT OF REVISION IN FINANCIAL STATEMENTS	SCHEDULE OF IMPACT OF REVISION IN FINANCIAL STATEMENTS The impact of the revision on the Company’s financial statements is reflected in the following table: As Reported Adjustment As Restated Audited Consolidated Balance Sheet as of December 31, 2022 Investments held in Trust Account $ 34,344,102 $ 109,941 $ 34,454,043 Total assets $ 34,678,996 $ 109,941 $ 34,788,937 Ordinary shares subject to possible redemption $ 34,344,102 $ 109,941 $ 34,454,043 Unaudited Consolidated Balance Sheet as of March 31, 2023 Investments held in Trust Account $ 34,714,871 $ 132,143 $ 34,847,014 Total assets $ 34,969,651 $ 132,143 $ 35,101,794 Ordinary shares subject to possible redemption $ 34,714,871 $ 132,143 $ 34,847,014 Unaudited Consolidated Balance Sheet as of June 30, 2023 Investments held in Trust Account $ 35,143,815 $ 146,094 $ 35,289,909 Total assets $ 35,222,504 $ 146,094 $ 35,368,598 Ordinary shares subject to possible redemption $ 35,143,815 $ 146,094 $ 35,289,909 Unaudited Consolidated Balance Sheet as of September 30, 2023 Investments held in Trust Account $ 35,262,118 $ 152,310 $ 35,414,428 Total assets $ 35,287,920 $ 152,310 $ 35,440,230 Ordinary shares subject to possible redemption $ 35,262,118 $ 152,310 $ 35,414,428 Audited Statement of Comprehensive Loss for the year ended December 31, 2022 Dividend income earned in investments held in Trust Account $ 506,602 $ 109,941 $ 616,543 Basic and diluted net income per share, ordinary shares subject to possible redemption $ 0.46 $ 0.02 $ 0.48 Unaudited Consolidated Statement of Comprehensive Income (Loss) for the three months ended March 31, 2023 Dividend income earned in investments held in Trust Account $ 343,529 $ 22,202 $ 365,731 Basic and diluted net income per share, ordinary shares subject to possible redemption $ 0.09 $ 0.01 $ 0.10 Unaudited Consolidated Statement of Comprehensive Income (Loss) for the three months ended June 30, 2023 Dividend income earned in investments held in Trust Account $ 401,703 $ 13,951 $ 415,654 Basic and diluted net income per share, ordinary shares subject to possible redemption $ 0.08 $ 0.01 $ 0.09 Unaudited Consolidated Statement of Comprehensive Income (Loss) for the six months ended June 30, 2023 Dividend income earned in investments held in Trust Account $ 745,232 $ 36,153 $ 781,385 Basic and diluted net income per share, ordinary shares subject to possible redemption $ 0.17 $ 0.01 $ 0.18 Unaudited Consolidated Statement of Comprehensive Income (Loss) for the three months ended September 30, 2023 Dividend income earned in investments held in Trust Account $ 453,381 $ 6,216 $ 459,597 Unaudited Consolidated Statement of Comprehensive Income (Loss) for the nine months ended September 30, 2023 Dividend income earned in investments held in Trust Account $ 1,198,613 $ 42,369 $ 1,240,982 Basic and diluted net income per share, ordinary shares subject to possible redemption $ 0.32 $ 0.01 $ 0.33 Audited Consolidated Statement of Changes in Shareholders’ Deficit for the year ended December 31, 2022 Accretion of carrying value to redemption value of redeemable ordinary shares $ (9,425,784 ) $ (109,941 ) $ (9,535,725 ) Net (loss) income for the year $ (46,734 ) $ 109,941 $ 63,207 Unaudited Consolidated Statement of Changes in Shareholders’ Deficit for the three months ended March 31, 2023 Accretion of carrying value to redemption value of redeemable ordinary shares $ (370,769 ) $ (22,202 ) $ (392,971 ) Net income for the period $ 264,291 $ 22,202 $ 286,493 Unaudited Consolidated Statement of Changes in Shareholders’ Deficit for the three months ended June 30, 2023 Accretion of carrying value to redemption value of redeemable ordinary shares $ (428,944 ) $ (13,951 ) $ (442,895 ) Net income for the period $ 197,988 $ 13,951 $ 211,939 Unaudited Consolidated Statement of Changes in Shareholders’ Deficit for the six months ended June 30, 2023 Accretion of carrying value to redemption value of redeemable ordinary shares $ (799,713 ) $ (36,153 ) $ (835,866 ) Net income for the period $ 462,279 $ 36,153 $ 498,432 Unaudited Consolidated Statement of Changes in Shareholders’ Deficit for the three months ended September 30, 2023 Accretion of carrying value to redemption value $ (479,527 ) $ (6,216 ) $ (485,743 ) Net income for the period $ 491,951 $ 6,216 $ 498,167 Unaudited Consolidated Statement of Changes in Shareholders’ Deficit for the nine months ended September 30, 2023 Accretion of carrying value to redemption value $ (1,279,240 ) $ (42,369 ) $ (1,321,609 ) Net income for the period $ 954,230 $ 42,369 $ 996,599 Audited Consolidated Statement of Cash Flows for the year ended December 31, 2022 Net income (loss) $ (46,734 ) $ 109,941 $ 63,207 Dividend income earned in investments held in Trust Account $ (506,602 ) $ (109,941 ) $ (616,543 ) Accretion of carrying value to redemption value $ (9,425,784 ) $ (109,941 ) $ (9,535,725 ) Unaudited Condensed Consolidated Statement of Cash Flows for the three months ended March 31, 2023 Net income $ 264,291 $ 22,202 $ 286,493 Dividend income earned in investments held in Trust Account $ (343,529 ) (22,202 ) (365,731 ) Accretion of carrying value to redemption value $ 370,769 $ 22,202 $ 392,971 Unaudited Condensed Consolidated Statement of Cash Flows for the six months ended June 30, 2023 Net income $ 462,279 $ 36,153 $ 498,432 Dividend income earned in investments held in Trust Account $ (745,232 ) (36,153 ) (781,385 ) Accretion of carrying value to redemption value $ 799,713 $ 36,153 $ 835,866 Unaudited Condensed Consolidated Statement of Cash Flows for the nine months ended September 30, 2023 Net income $ 954,230 $ 42,369 $ 996,599 Dividend income earned in investments held in Trust Account $ (1,198,613 ) (42,369 ) (1,240,982 ) Accretion of carrying value to redemption value $ (1,279,240 ) $ (42,369 ) $ (1,321,609 )
SCHEDULE OF RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS	SCHEDULE OF RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS HHG CAPITAL CORPORATION RESTATED CONSOLIDATED BALANCE SHEET (AUDITED) December 31, 2022 Previously Reported Adjustments Restated Assets Current assets: Cash $ 328,869 $ — $ 328,869 Prepayment 6,025 — 6,025 Total Current Assets 334,894 — 334,894 Investments held in Trust Account 34,344,102 109,941 34,454,043 Total Assets $ 34,678,996 $ 109,941 $ 34,788,937 Liabilities, Temporary Equity, and Stockholders’ Deficit Current liabilities: Accrual and other payable $ 36,307 $ — $ 36,307 Amount due to a related party 150,000 — 150,000 Promissory note - related party Total Current Liabilities 186,307 — 186,307 Deferred underwriting fee payable 1,615,000 — 1,615,000 Total Liabilities 1,801,307 — 1,801,307 Commitments and Contingencies - - - Ordinary shares subject to possible redemption, 3,356,406 5,750,000 34,344,102 109,941 34,454,043 Stockholders’ Deficit Ordinary shares, $ 0.0001 500,000,000 1,727,000 3,356,406 172 — 172 Accumulated deficit (1,466,585 ) — (1,466,585 ) Total Stockholders’ Deficit (1,466,413 ) — (1,466,413 ) Total Liabilities, Temporary Equity, and Stockholders’ Deficit $ 34,678,996 $ 109,941 $ 34,788,937 HHG CAPITAL CORPORATION RESTATED UNAUDITED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (LOSS) (AUDITED) Previously Reported Adjustments Restated For the Year Ended December 31, 2022 Previously Reported Adjustments Restated General and administrative expenses $ (553,943 ) $ — $ (553,943 ) Other income: Dividend income earned in investments held in Trust Account 506,602 109,941 616,543 Interest income 607 — 607 Other income Total other income 507,209 109,941 617,150 Net (loss) income $ (46,734 ) $ 109,941 $ 63,207 Other comprehensive loss: Unrealized gain on available-for-sale securities 223,878 — 223,878 Reclassification of realized gain on available-for-sale securities, net to net income (224,202 ) — (224,202 ) Comprehensive income (loss) $ (47,058 ) $ 109,941 $ 62,883 Basic and diluted weighted average shares outstanding, common stock subject to possible redemption 5,087,663 — 5,087,663 Basic and diluted net income per share, common stock subject to possible redemption $ 0.46 $ 0.02 $ 0.48 Basic and diluted weighted average shares outstanding, non-redeemable common stock 1,727,000 — 1,727,000 Basic and diluted net loss per share, non-redeemable common stock $ (1.39 ) $ — $ (1.39 ) HHG CAPITAL CORPORATION RESTATED STATEMENT OF CASH FLOWS (AUDITED) Previously Reported Adjustments Restated For the Year Ended December 31, 2022 Previously Reported Adjustments Restated Cash Flows from Operating Activities: Net (loss) income $ (46,734 ) $ 109,941 $ 63,207 Adjustments to reconcile net income (loss) to net cash used in operating activities: Dividend income earned in investments held in Trust Account (506,602 ) (109,941 ) (616,543 ) Waiver of amount due to a related party Changes in operating assets and liabilities: Increase in prepayment (1,941 ) — (1,941 ) Increase in accrual and other payable 21,049 — 21,049 Amount due to a related party — 120,000 120,000 Net cash used in operating activities (534,228 ) 120,000 (414,228 ) Cash Flows from Investing Activities: Withdraw of investment in Trust Account 24,274,780 — 24,274,780 Proceeds deposited in Trust Account (36,321 ) (36,321 ) Net cash provided by investing activities 24,238,459 — 24,238,459 Cash Flows from Financing Activities: Common stock redemption (24,274,780 ) — (24,274,780 ) Repayment to a related party 119,550 (120,000 ) (450 ) Proceeds from issuance of promissory note Net cash used in financing activities (24,155,230 ) (120,000 ) (24,275,230 ) Net Change in Cash (450,999 ) — (450,999 ) Cash, Beginning of the Year 779,868 — 779,868 Cash, End of the Year $ 328,869 $ — $ 328,869 Supplemental Disclosure of Non-cash Financing Activities Accretion of carrying value to redemption value of redeemable ordinary shares $ (9,425,784 ) $ (109,941 ) $ (9,535,725 ) HHG CAPITAL CORPORATION RESTATED UNAUDITED CONSOLIDATED BALANCE SHEET (UNAUDITED) March 31, 2023 Previously Reported Adjustments Restated Assets Current assets: Cash $ 193,927 $ — $ 193,927 Prepayment 60,853 — 60,853 Total Current Assets 254,780 — 254,780 Investments held in Trust Account 34,714,871 132,143 34,847,014 Total Assets $ 34,969,651 $ 132,143 $ 35,101,794 Liabilities, Temporary Equity, and Stockholders’ Deficit Current liabilities: Accrual and other payable $ 32,671 $ — $ 32,671 Amount due to a related party 180,000 — 180,000 Total Current Liabilities 212,671 — 212,671 Deferred underwriting fee payable 1,615,000 — 1,615,000 Total Liabilities 1,827,671 — 1,827,671 Commitments and Contingencies - - - Ordinary shares subject to possible redemption, 3,356,406 34,714,871 132,143 34,847,014 Stockholders’ Deficit Ordinary shares, $ 0.0001 500,000,000 1,727,000 3,356,406 172 — 172 Accumulated deficit (1,573,063 ) — (1,573,063 ) Total Stockholders’ Deficit (1,572,891 ) — (1,572,891 ) Total Liabilities, Temporary Equity, and Stockholders’ Deficit $ 34,969,651 $ 132,143 $ 35,101,794 HHG CAPITAL CORPORATION RESTATED UNAUDITED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (LOSS) (UNAUDITED) Previously Reported Adjustments Restated Three Months Ended March 31, 2023 Previously Reported Adjustments Restated General and administrative expenses $ (82,045 ) $ — $ (82,045 ) Other income: Dividend income earned in investments held in Trust Account 343,529 22,202 365,731 Interest income 2,807 — 2,807 Total other income 346,336 22,202 368,538 Net income $ 264,291 $ 22,202 $ 286,493 Other comprehensive loss: Unrealized gain on available-for-sale securities — — — Reclassification of realized gain on available-for-sale securities, net to net income — — — Comprehensive income 264,291 22,202 286,493 Basic and diluted weighted average shares outstanding, common stock subject to possible redemption 3,356,406 — 3,356,406 Basic and diluted net income per share, common stock subject to possible redemption $ 0.09 $ 0.01 $ 0.10 Basic and diluted weighted average shares outstanding, non-redeemable common stock 1,727,000 — 1,727,000 Basic and diluted net loss per share, non-redeemable common stock $ (0.02 ) $ — $ (0.02 ) HHG CAPITAL CORPORATION RESTATED UNAUDITED CONSOLIDATED STATEMENT OF CASH FLOWS (UNAUDITED) Previously Reported Adjustments Restated For the Three Months Ended March 31, 2023 Previously Reported Adjustments Restated Cash Flows from Operating Activities: Net income $ 264,291 $ 22,202 $ 286,493 Adjustments to reconcile net income (loss) to net cash used in operating activities: Dividend income earned in investments held in Trust Account (343,529 ) (22,202 ) (365,731 ) Changes in operating assets and liabilities: Decrease in prepayment (54,828 ) — (54,828 ) Decrease in accrual and other payable (3,636 ) — (3,636 ) Amount due to a related party — 30,000 30,000 Net cash used in operating activities (137,702 ) 30,000 (107,702 ) Cash Flows from Investing Activities: Proceeds deposited in Trust Account (27,240 ) — (27,240 ) Net cash used in investing activities (27,240 ) — (27,240 ) Cash Flows from Financing Activities: Advance from a related party 30,000 (30,000 ) — Net cash provided by financing activities 30,000 (30,000 ) — Net Change in Cash (134,942 ) — (134,942 ) Cash, Beginning of the period 328,869 — 328,869 Cash, End of the period $ 193,927 $ — $ 193,927 Supplemental Disclosure of Non-cash Financing Activities Accretion of carrying value to redemption value of redeemable ordinary shares $ 370,769 $ 22,202 $ 392,971 HHG CAPITAL CORPORATION RESTATED UNAUDITED CONSOLIDATED BALANCE SHEET (UNAUDITED) June 30, 2023 Previously Reported Adjustments Restated Assets Current assets: Cash $ 39,384 $ — $ 39,384 Prepayment 39,305 — 39,305 Total Current Assets 78,689 — 78,689 Investments held in Trust Account 35,143,815 146,094 35,289,909 Total Assets $ 35,222,504 $ 146,094 $ 35,368,598 Liabilities, Temporary Equity, and Stockholders’ Deficit Current liabilities: Accrual and other payable $ 57,536 $ — $ 57,536 Amount due to a related party 210,000 — 210,000 Total Current Liabilities 267,536 — 267,536 Deferred underwriting fee payable 1,615,000 — 1,615,000 Total Liabilities 1,882,536 — 1,882,536 Commitments and Contingencies - - - Ordinary shares subject to possible redemption, 3,356,406 35,143,815 146,094 35,289,909 Stockholders’ Deficit Ordinary shares, $ 0.0001 500,000,000 1,727,000 3,356,406 172 — 172 Accumulated deficit (1,804,019 ) — (1,804,019 ) Total Stockholders’ Deficit (1,803,847 ) — (1,803,847 ) Total Liabilities, Temporary Equity, and Stockholders’ Deficit $ 35,222,504 $ 146,094 $ 35,368,598 HHG CAPITAL CORPORATION RESTATED UNAUDITED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (LOSS) (UNAUDITED) Previously Reported Adjustments Restated Three Months Ended June 30, 2023 Previously Reported Adjustments Restated General and administrative expenses $ (204,379 ) $ — $ (204,379 ) Other income: Dividend income earned in investments held in Trust Account 401,703 13,951 415,654 Interest income 664 — 664 Total other income 402,367 13,951 416,318 Net income $ 197,988 $ 13,951 $ 211,939 Basic and diluted weighted average shares outstanding, common stock subject to possible redemption 3,356,406 — 3,356,406 Basic and diluted net income per share, common stock subject to possible redemption $ 0.08 $ 0.01 $ 0.09 Basic and diluted weighted average shares outstanding, non-redeemable common stock 1,727,000 — 1,727,000 Basic and diluted net loss per share, non-redeemable common stock $ (0.05 ) $ — $ (0.05 ) HHG CAPITAL CORPORATION RESTATED UNAUDITED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (LOSS) (UNAUDITED) Previously Reported Adjustments Restated Six Months Ended June 30, 2023 Previously Reported Adjustments Restated General and administrative expenses $ (286,424 ) $ — $ (286,424 ) Other income: Dividend income earned in investments held in Trust Account 745,232 36,153 781,385 Interest income 3,471 — 3,471 Total other income 748,703 36,153 784,856 Net income $ 462,279 $ 36,153 $ 498,432 Basic and diluted weighted average shares outstanding, common stock subject to possible redemption 3,356,406 — 3,356,406 Basic and diluted net income per share, common stock subject to possible redemption $ 0.17 $ 0.01 $ 0.18 Basic and diluted weighted average shares outstanding, non-redeemable common stock 1,727,000 — 1,727,000 Basic and diluted net loss per share, non-redeemable common stock $ (0.07 ) $ — $ (0.07 ) HHG CAPITAL CORPORATION RESTATED UNAUDITED CONSOLIDATED STATEMENT OF CASH FLOWS (UNAUDITED) Previously Reported Adjustments Restated For the Six Months Ended June 30, 2023 Previously Reported Adjustments Restated Cash Flows from Operating Activities: Net income $ 462,279 $ 36,153 $ 498,432 Adjustments to reconcile net income (loss) to net cash used in operating activities: Dividend income earned in investments held in Trust Account (745,232 ) (36,153 ) (781,385 ) Changes in operating assets and liabilities: Increase in prepayment (33,280 ) — (33,280 ) Increase in accrual and other payable 21,229 — 21,229 Amount due to a related party — 60,000 60,000 Net cash used in operating activities (295,004 ) 60,000 (235,004 ) Cash Flows from Investing Activities: Proceeds deposited in Trust Account (54,481 ) — (54,481 ) Net cash used in investing activities (54,481 ) — (54,481 ) Cash Flows from Financing Activities: Advance from a related party 60,000 (60,000 ) — Net cash provided by financing activities 60,000 (60,000 ) — Net Change in Cash (289,485 ) — (289,485 ) Cash, Beginning of the period 328,869 — 328,869 Cash, End of the period $ 39,384 $ — $ 39,384 Supplemental Disclosure of Non-cash Financing Activities Accretion of carrying value to redemption value $ 799,713 $ 36,153 $ 835,866 HHG CAPITAL CORPORATION RESTATED UNAUDITED CONSOLIDATED BALANCE SHEET (UNAUDITED) September 30, 2023 Previously Reported Adjustments Restated Assets Current assets: Cash $ 6,546 $ — $ 6,546 Prepayment 19,256 — 19,256 Total Current Assets 25,802 — 25,802 Investments held in Trust Account 35,262,118 152,310 35,414,428 Total Assets $ 35,287,920 $ 152,310 $ 35,440,230 Liabilities, Temporary Equity, and Stockholders’ Deficit Current liabilities: Accrual and other payable $ 162,225 $ — $ 162,225 Promissory note - related party 40,000 — 40,000 Total Current Liabilities 202,225 — 202,225 Deferred underwriting fee payable 1,615,000 — 1,615,000 Total Liabilities 1,817,225 — 1,817,225 Commitments and Contingencies - - - Ordinary shares subject to possible redemption, 3,356,406 35,262,118 152,310 35,414,428 Stockholders’ Deficit Ordinary shares, $ 0.0001 500,000,000 1,727,000 3,356,406 172 — 172 Accumulated deficit (1,791,595 ) — (1,791,595 ) Total Stockholders’ Deficit (1,791,423 ) — (1,791,423 ) Total Liabilities, Temporary Equity, and Stockholders’ Deficit $ 35,287,920 $ 152,310 $ 35,440,230 HHG CAPITAL CORPORATION RESTATED UNAUDITED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (LOSS) (UNAUDITED) Previously Reported Adjustments Restated Three Months Ended September 30, 2023 Previously Reported Adjustments Restated General and administrative expenses $ (171,430 ) $ — $ (171,430 ) Other income: Dividend income earned in investments held in Trust Account 453,381 6,216 459,597 Other income 210,000 210,000 Total other income 663,381 6,216 669,597 Net income $ 491,951 $ 6,216 $ 498,167 Basic and diluted weighted average shares outstanding, common stock subject to possible redemption 3,353,550 — 3,353,550 Basic and diluted net income per share, common stock subject to possible redemption $ 0.15 $ — $ 0.15 Basic and diluted weighted average shares outstanding, non-redeemable common stock 1,727,000 — 1,727,000 Basic and diluted net loss per share, non-redeemable common stock $ 0.00 $ — $ 0.00 HHG CAPITAL CORPORATION RESTATED UNAUDITED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (LOSS) (UNAUDITED) Previously Reported Adjustments Restated Nine Months Ended September 30, 2023 Previously Reported Adjustments Restated General and administrative expenses $ (457,854 ) $ — $ (457,854 ) Other income: Dividend income earned in investments held in Trust Account 1,198,613 42,369 1,240,982 Interest income 3,471 — 3,471 Other income 210,000 — 210,000 Total other income 1,412,084 42,369 1,454,453 Net income $ 954,230 $ 42,369 $ 996,599 Basic and diluted weighted average shares outstanding, common stock subject to possible redemption 3,353,444 — 3,353,550 Basic and diluted net income per share, common stock subject to possible redemption $ 0.32 $ 0.01 $ 0.33 Basic and diluted weighted average shares outstanding, non-redeemable common stock 1,727,000 — 1,727,000 Basic and diluted net loss per share, non-redeemable common stock $ (0.06 ) $ — $ (0.06 ) HHG CAPITAL CORPORATION RESTATED UNAUDITED CONSOLIDATED STATEMENT OF CASH FLOWS (UNAUDITED) Previously Reported Adjustments Restated For the Nine Months Ended September 30, 2023 Previously Reported Adjustments Restated Cash Flows from Operating Activities: Net income $ 954,230 $ 42,369 $ 996,599 Adjustments to reconcile net income (loss) to net cash used in operating activities: Dividend income earned in investments held in Trust Account (1,198,613 ) (42,369 ) (1,240,982 ) Waiver of amount due to a related party (210,000 ) — (210,000 ) Changes in operating assets and liabilities: Increase in prepayment (13,231 ) — (13,231 ) Increase in accrual and other payable 125,918 — 125,918 Amount due to a related party 60,000 — 60,000 Net cash used in operating activities (281,696 ) — (281,696 ) Cash Flows from Investing Activities: Proceeds deposited in Trust Account (80,627 ) — (80,627 ) Withdraw of investments in Trust Account 361,224 — 361,224 Net cash used in investing activities 280,597 — 280,597 Cash Flows from Financing Activities: Proceeds from issuance of promissory note 40,000 — 40,000 Redemption of ordinary shares (361,224 ) — (361,224 ) Net cash provided by financing activities (321,224 ) — (321,224 ) Net Change in Cash (322,323 ) — (322,323 ) Cash, Beginning of the period 328,869 — 328,869 Cash, End of the period $ 6,546 $ — $ 6,546 Supplemental Disclosure of Non-cash Financing Activities Accretion of carrying value to redemption value of redeemable ordinary shares $ (1,279,240 ) $ (42,369 ) $ (1,321,609 )

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
SUMMARY OF SUBSIDIARY COMPANY OWNERSHIP	The accompanying consolidated financial statements reflect the activities of the Company and each of the following entities: SUMMARY OF SUBSIDIARY COMPANY OWNERSHIP Name Background Ownership Perfect Hexagon Holdings Limited (“Purchaser”) A British Virgin Islands company Incorporated on April 20, 2023 100 Perfect Acquisitions Limited (“Merger Sub”) A British Virgin Islands company Incorporated on April 27, 2023 100
SCHEDULE OF EARNINGS PER SHARE BASIC AND DILUTED	The net income (loss) per share presented in the statement of comprehensive loss is based on the following: SCHEDULE OF EARNINGS PER SHARE BASIC AND DILUTED December 31, 2023 December 31, 2022 For the Years Ended December 31, 2023 December 31, 2022 (As Restated) Net income $ 1,372,581 $ 63,207 Accretion of carrying value to redemption value (1,816,832 ) (9,535,725 ) Net loss including accretion of carrying value to redemption value $ (444,251 ) $ (9,472,518 )
SCHEDULE OF EARNINGS PER SHARE BASIC AND DILUTED BY ORDINARY SHARE	SCHEDULE OF EARNINGS PER SHARE BASIC AND DILUTED BY ORDINARY SHARE For the Years Ended December 31, 2023 December 31, 2022 (As Restated) Redeemable Non-Redeemable Redeemable Non-Redeemable Ordinary Share Ordinary Share Ordinary Share Ordinary Share Basic and diluted net loss per share: - - - - Numerators: Allocation of net loss including carrying value to redemption value $ (293,057 ) $ (151,194 ) $ (7,071,953 ) $ (2,400,565 ) Accretion of carrying value to redemption value 1,816,832 - 9,535,725 - Allocation of net income (loss) $ 1,523,775 $ (151,194 ) $ 2,463,772 $ (2,400,565 ) Denominators: Weighted-average shares outstanding 3,347,407 1,727,000 5,087,663 1,727,000 Basic and diluted net income (loss) per share $ 0.46 $ (0.09 ) $ 0.48 $ (1.39 )
SCHEDULE OF FAIR VALUE HIERARCHY OF THE VALUATION TECHNIQUES	The following table presents information about the Company’s assets and liabilities that were measured at fair value on a recurring basis as of December 31, 2023 and 2022, and indicates the fair value hierarchy of the valuation techniques the Company utilized to determine such fair value. SCHEDULE OF FAIR VALUE HIERARCHY OF THE VALUATION TECHNIQUES December 31, Quoted Prices In Active Markets Significant Other Observable Inputs Significant Other Unobservable Inputs Description 2023 (Level 1) (Level 2) (Level 3) Assets: Money market funds invested in U.S. Treasury* $ 35,909,651 $ 35,909,651 $ - $ - December 31, Quoted Prices In Active Markets Significant Other Observable Inputs Significant Other Unobservable Inputs Description 2022 (Level 1) (Level 2) (Level 3) (As Restated) Assets: Money market funds invested in U.S. Treasury * $ 34,454,043 $ 34,454,043 $ - $ - * included in investments held in trust account on the Company’s consolidated balance sheets.

INVESTMENTS HELD IN TRUST ACC_2

INVESTMENTS HELD IN TRUST ACCOUNT (Tables)	12 Months Ended
	Dec. 31, 2023
Investments, All Other Investments [Abstract]
SCHEDULE OF INVESTMENT HELD IN TRUST ACCOUNT	SCHEDULE OF INVESTMENT HELD IN TRUST ACCOUNT For the Year Ended December 31, 2023 For the Year Ended December 31, 2022 (As Restated) Balance brought forward $ 34,454,043 $ 58,076,283 Gross proceeds from IPO - - Plus: Dividend income earned in Trust Account 1,712,250 616,543 Business combination extension fee 104,582 36,321 Gross unrealized holding gain - 223,878 Reclassification of realized gain on available-for-sale securities, net to net income - (224,202 ) Less: Share redemption during the year (361,224 ) (24,274,780 ) Balance carried forward $ 35,909,651 $ 34,454,043

ORDINARY SHARE SUBJECT TO POS_2

ORDINARY SHARE SUBJECT TO POSSIBLE REDEMPTION (Tables)	12 Months Ended
	Dec. 31, 2023
Ordinary Share Subject To Possible Redemption
SCHEDULE OF EXTENSION PAYMENTS DEPOSITED IN TRUST ACCOUNT	SCHEDULE OF EXTENSION PAYMENTS DEPOSITED IN TRUST ACCOUNT December 31, 2023 December 31, 2022 Total ordinary shares issued 7,477,000 7,477,000 Share issued classified as equity (1,727,000 ) (1,727,000 ) Share redemption (2,426,439 ) (2,393,594 ) Ordinary shares, subject to possible redemption 3,323,561 3,356,406

RESTATEMENT OF PREVIOUSLY ISS_4

RESTATEMENT OF PREVIOUSLY ISSUED UNAUDITED FINANCIAL STATEMENTS (Tables)	12 Months Ended
	Dec. 31, 2023
Restatement Of Previously Issued Unaudited Financial Statements
SCHEDULE OF RESTATED FINANCIAL STATEMENTS	SCHEDULE OF RESTATED FINANCIAL STATEMENTS RESTATED CONSOLIDATED BALANCE SHEETS 3/31/2023 6/30/20232 9/30/2023 As Restated 3/31/2023 6/30/2023 9/30/2023 Assets Current assets: Cash $ 193,927 $ 39,384 $ 6,546 Prepayment 60,853 39,305 19,256 Total Current Assets 254,780 78,689 25,802 Investments held in Trust Account 34,847,014 35,289,909 35,414,428 Total Assets $ 35,101,794 $ 35,368,598 35,440,230 Liabilities, Temporary Equity, and Stockholders’ Deficit Current liabilities: Accrual and other payable $ 32,671 57,536 162,225 Amount due to a related party 180,000 210,000 40,000 Total Current Liabilities 212,671 267,536 202,225 Deferred underwriting fee payable 1,615,000 1,615,000 1,615,000 Total Liabilities 1,827,671 1,882,536 1,817,225 Commitments and Contingencies - - - Ordinary shares subject to possible redemption, 3,356,406 3,356,406 3,323,561 34,847,014 35,289,909 35,414,428 Stockholders’ Deficit Ordinary shares, $ 0.0001 500,000,000 1,727,000 3,356,406 3,356,406 3,323,561 172 172 172 Accumulated deficit (1,573,063 ) (1,804,019 ) (1,791,595 ) Total Stockholders’ Deficit (1,572,891 ) (1,803,847 ) (1,791,423 ) Total Liabilities, Temporary Equity, and Stockholders’ Deficit $ 35,101,794 $ 35,368,598 $ 35,440,230 HHG CAPITAL CORPORATION RESTATED CONSOLIDATED STATEMENTS OF INCOME AS RESTATED For the three months ended For the three months ended For the six months ended For the three months ended For the nine months ended General and administrative expenses $ (82,045 ) $ (204,379 ) $ (286,424 ) $ (171,430 ) $ (457,854 ) Other income: Dividend income earned in investments held in Trust Account 365,731 415,654 781,385 459,597 1,240,982 Interest income 2,807 664 3,471 — 3,471 Other income — — — 210,000 210,000 Total other income 368,538 416,318 784,856 669,597 1,454,453 Net income $ 286,493 $ 211,939 $ 498,432 $ 498,167 $ 996,599 Basic and diluted weighted average shares outstanding, common stock subject to possible redemption 3,356,406 3,356,406 3,356,406 3,353,550 3,353,550 Basic and diluted net income per share, common stock subject to possible redemption $ 0.10 $ 0.09 $ 0.18 $ 0.15 0.33 Basic and diluted weighted average shares outstanding, non-redeemable common stock 1,727,000 1,727,000 1,727,000 1,727,000 1,727,000 Basic and diluted net loss per share, non-redeemable common stock $ (0.02 ) $ (0.05 ) $ (0.07 ) $ 0.00 (0.06 ) HHG CAPITAL CORPORATION RESTATED CONSOLIDATED STATEMENTS OF CASH FLOWS As Restated For the three months ended For the six months ended For the nine months ended Cash Flows from Operating Activities: Net income $ 286,493 $ 498,432 $ 996,599 Adjustments to reconcile net income (loss) to net cash used in operating activities: Dividend income earned in investments held in Trust Account (365,731 ) (781,385 ) (1,240,982 ) Waiver of amount due to a related party — — (210,000 ) Changes in operating assets and liabilities: Increase in prepayment (54,828 ) (33,280 ) (13,231 ) Increase in accrual and other payable (3,636 ) 21,229 125,918 Amount due to a related party 30,000 60,000 60,000 Net cash used in operating activities (107,702 ) (235,004 ) (281,696 ) Cash Flows from Investing Activities: Withdraw of investment in Trust Account — — 361,224 Proceeds deposited in Trust Account (27,240 ) (54,481 ) (80,627 ) Net cash provided by (used in) investing activities (27,240 ) (54,481 ) 280,597 Cash Flows from Financing Activities: Common stock redemption — — (361,224 ) Proceeds from issuance of promissory note — — 40,000 Net cash used in financing activities — — (321,224 ) Net Change in Cash (134,942 ) (289,485 ) (322,323 ) Cash, Beginning of the period 328,869 328,869 328,869 Cash, End of the period $ 193,927 $ 39,384 $ 6,546 Supplemental Disclosure of Non-cash Financing Activities Accretion of carrying value to redemption value $ 392,971 $ 835,866 $ (1,321,609 )

ORGANIZATION AND BUSINESS BAC_2

ORGANIZATION AND BUSINESS BACKGROUND (Details Narrative) - USD ($)												3 Months Ended			6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 25, 2023	Sep. 22, 2023	Sep. 21, 2023	Aug. 02, 2023	Dec. 01, 2022	Sep. 21, 2022	Sep. 19, 2022	Sep. 19, 2022	Aug. 17, 2022	Sep. 23, 2021	Sep. 23, 2021	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2023	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Mar. 22, 2024	Mar. 20, 2024	Feb. 23, 2024	Jan. 23, 2024	Dec. 22, 2023	Nov. 22, 2023	Oct. 20, 2023	Sep. 23, 2023	Aug. 23, 2023	Jul. 23, 2023	Jun. 23, 2023	May 23, 2023	Apr. 21, 2023	Mar. 21, 2023	Feb. 21, 2023	Jan. 20, 2023	Dec. 21, 2022	Nov. 28, 2022	Oct. 31, 2022	Sep. 19, 2021
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Public shares redeemed, shares							2,393,594
Proceeds from initial public offering																	$ 58,075,000
Stock redeemed during period, shares		32,845
Temporary equity, redemption price																	$ 10.10
Minimum net tangible asset upon consummation of business combination																	$ 5,000,001
Business combination period description																	The Company will have until
Deposits in trust account						$ 9,080																	$ 7,985	$ 7,985	$ 7,985	$ 7,985	$ 7,985	$ 9,080	$ 9,080	$ 9,080	$ 9,080	$ 9,080	$ 9,080	$ 9,080	$ 9,080	$ 9,080	$ 9,080
Shares redemption if business combination not completed																	100%
Net income												$ 498,167	$ 211,939	$ 286,493	$ 498,432	$ 996,599	$ 1,372,581	$ 63,207
Cash used in operating activities														107,702	235,004	281,696	408,273	414,228
Cash												$ 6,546	$ 39,384	$ 193,927	$ 39,384	$ 6,546	16,014	$ 328,869
Working capital deficit																	$ 295,664
Subsequent Event [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Deposits in trust account																			$ 7,985	$ 7,985	$ 7,985	$ 7,985
Waiver Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Public shares redeemed, shares									3,084,000
Owned public shares									53.63%
Monthly extension payment									$ 88,867
Equity Interests [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Description for nasdaq listing rules																	Pursuant to Nasdaq listing rules, the Company’s initial Business Combination must occur with one or more target businesses having an aggregate fair market value equal to at least 80% of the value of the funds in the Trust Account (excluding any deferred underwriter’s fees and taxes payable on the income earned on the Trust Account), which the Company refers to as the 80% test, at the time of the execution of a definitive agreement for the initial Business Combination, although the Company may structure a Business Combination with one or more target businesses whose fair market value significantly exceeds 80% of the Trust Account balance. If the Company is no longer listed on Nasdaq, it will not be required to satisfy the 80% test. The Company currently anticipates structuring a Business Combination to acquire 100% of the equity interests or assets of the target business or businesses
Business acquisition, percentage of voting interests acquired																	100%
American Stock Transfer and Trust Company [Member] | September 23, 2022, to September 23, 2023 [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Deposit issue and outstanding per share																																						$ 0.033
American Stock Transfer and Trust Company [Member] | September 23, 2023, to September 23, 2024 [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Deposit issue and outstanding per share																																						$ 0.0333
Merger Consideration [Member] | Merger Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Deposit issue and outstanding per share				$ 10
Business Combination, Consideration Transferred				$ 990,000,000
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares				99,000,000
American Stock and Trust Company LLC [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Public shares redeemed, shares						2,393,594		2,393,594
Share redemption per share	$ 11		$ 11			$ 10.12	$ 10.12	$ 10.12
Share redemption	$ 361,224		$ 361,224		$ 24,274,780	$ 24,223,171		$ 24,223,171
Stock redeemed during period, shares	32,845		32,845
Public Units [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Public shares redeemed, shares										5,000,000
Proceeds from initial public offering										$ 50,000,000
Over-Allotment Option [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Public shares redeemed, shares										750,000
Proceeds from initial public offering										$ 7,500,000
Share redemption per share										$ 10	$ 10
Private Placement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Public shares redeemed, shares											255,000
Share redemption per share										$ 10	$ 10
Number of ordinary units sold in initial public offering										237,000
Sale of stock, price per share										$ 10	$ 10
Proceeds from issuance private placement										$ 2,370,000	$ 2,550,000
Private Units [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of ordinary units sold in initial public offering										18,000
Proceeds from issuance private placement										$ 180,000
IPO [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of ordinary units sold in initial public offering										5,000,000
Sale of stock, price per share										$ 10	$ 10
Transaction costs										$ 1,031,411
Underwriting fees										805,000							$ 1,615,000
Other offering costs										$ 226,411
IPO [Member] | American Stock Transfer and Trust Company [Member] | September 23, 2023, to September 23, 2024 [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Deposit issue and outstanding per share																	$ 0.0333

SCHEDULE OF IMPACT OF REVISION

SCHEDULE OF IMPACT OF REVISION IN FINANCIAL STATEMENTS (Details) - USD ($)	3 Months Ended			6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2023	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Investments held in Trust Account	$ 35,414,428	$ 35,289,909	$ 34,847,014	$ 35,289,909	$ 35,414,428	$ 35,909,651	$ 34,454,043	$ 58,076,283
Total assets	35,440,230	35,368,598	35,101,794	35,368,598	35,440,230	35,938,337	34,788,937
Ordinary shares subject to possible redemption	35,414,428	35,289,909	34,847,014	35,289,909	35,414,428	35,909,651	34,454,043
Dividend income earned in investments held in Trust Account	459,597	415,654	365,731	781,385	1,240,982	1,712,250	616,543
Accretion of carrying value to redemption value						1,816,832	9,535,725
Net income	$ 498,167	$ 211,939	286,493	498,432	996,599	1,372,581	63,207
Dividend income earned in investments held in Trust Account			(365,731)	(781,385)	(1,240,982)	(1,712,250)	(616,543)
Accretion of carrying value to redemption value			$ 392,971	$ 835,866	$ (1,321,609)	$ (1,816,832)	$ (9,535,725)
Ordinary Share Subject to Redemption [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Basic net income per ordinary shares subject to possible redemption	$ 0.15	$ 0.09	$ 0.10	$ 0.18	$ 0.33	$ 0.46	$ 0.48
Diluted net income per ordinary shares subject to possible redemption	$ 0.15	$ 0.09	$ 0.10	$ 0.18	$ 0.33	$ 0.46	$ 0.48
Previously Reported [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Investments held in Trust Account	$ 35,262,118	$ 35,143,815	$ 34,714,871	$ 35,143,815	$ 35,262,118		$ 34,344,102
Total assets	35,287,920	35,222,504	34,969,651	35,222,504	35,287,920		34,678,996
Ordinary shares subject to possible redemption	35,262,118	35,143,815	34,714,871	35,143,815	35,262,118		34,344,102
Dividend income earned in investments held in Trust Account	453,381	401,703	343,529	745,232	1,198,613		506,602
Accretion of carrying value to redemption value	(479,527)	(428,944)	(370,769)	(799,713)	(1,279,240)		(9,425,784)
Net income	$ 491,951	$ 197,988	264,291	462,279	954,230		(46,734)
Dividend income earned in investments held in Trust Account			(343,529)	(745,232)	(1,198,613)		(506,602)
Accretion of carrying value to redemption value			$ 370,769	$ 799,713	$ (1,279,240)		$ (9,425,784)
Previously Reported [Member] | Ordinary Share Subject to Redemption [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Basic net income per ordinary shares subject to possible redemption	$ 0.15	$ 0.08	$ 0.09	$ 0.17	$ 0.32		$ 0.46
Diluted net income per ordinary shares subject to possible redemption	$ 0.15	$ 0.08	$ 0.09	$ 0.17	$ 0.32		$ 0.46
Revision of Prior Period, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Investments held in Trust Account	$ 152,310	$ 146,094	$ 132,143	$ 146,094	$ 152,310		$ 109,941
Total assets	152,310	146,094	132,143	146,094	152,310		109,941
Ordinary shares subject to possible redemption	152,310	146,094	132,143	146,094	152,310		109,941
Dividend income earned in investments held in Trust Account	6,216	13,951	22,202	36,153	42,369		109,941
Accretion of carrying value to redemption value	(6,216)	(13,951)	(22,202)	(36,153)	(42,369)		(109,941)
Net income	$ 6,216	$ 13,951	22,202	36,153	42,369		109,941
Dividend income earned in investments held in Trust Account			(22,202)	(36,153)	(42,369)		(109,941)
Accretion of carrying value to redemption value			$ 22,202	$ 36,153	$ (42,369)		$ (109,941)
Revision of Prior Period, Adjustment [Member] | Ordinary Share Subject to Redemption [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Basic net income per ordinary shares subject to possible redemption		$ 0.01	$ 0.01	$ 0.01	$ 0.01		$ 0.02
Diluted net income per ordinary shares subject to possible redemption		$ 0.01	$ 0.01	$ 0.01	$ 0.01		$ 0.02

SCHEDULE OF RESTATEMENT OF PREV

SCHEDULE OF RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Details) - USD ($)	3 Months Ended			6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2023	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash	$ 6,546	$ 39,384	$ 193,927	$ 39,384	$ 6,546	$ 16,014	$ 328,869
Prepayment	19,256	39,305	60,853	39,305	19,256	12,672	6,025
Total current assets	25,802	78,689	254,780	78,689	25,802	28,686	334,894
Investments held in Trust Account	35,414,428	35,289,909	34,847,014	35,289,909	35,414,428	35,909,651	34,454,043	$ 58,076,283
TOTAL ASSETS	35,440,230	35,368,598	35,101,794	35,368,598	35,440,230	35,938,337	34,788,937
Current liabilities:
Accrual and other payable	162,225	57,536	32,671	57,536	162,225	124,350	36,307
Amount due to a related party	40,000	210,000	180,000	210,000	40,000		150,000
Promissory note - related party	40,000				40,000
Total current liabilities	202,225	267,536	212,671	267,536	202,225	324,350	186,307
Deferred underwriting fee payable	1,615,000	1,615,000	1,615,000	1,615,000	1,615,000	1,615,000	1,615,000
TOTAL LIABILITIES	1,817,225	1,882,536	1,827,671	1,882,536	1,817,225	1,939,350	1,801,307
Commitments and Contingencies
Ordinary shares subject to possible redemption, 3,356,406 shares issued and outstanding at redemption value	35,414,428	35,289,909	34,847,014	35,289,909	35,414,428	35,909,651	34,454,043
Stockholders’ Deficit
Ordinary shares, $0.0001 par value; 500,000,000 shares authorized; 1,727,000 shares issued and outstanding (excluding 3,356,406 shares subject to redemption)	172	172	172	172	172	172	172
Accumulated deficit	(1,791,595)	(1,804,019)	(1,573,063)	(1,804,019)	(1,791,595)	(1,910,836)	(1,466,585)
Total shareholders’ deficit	(1,791,423)	(1,803,847)	(1,572,891)	(1,803,847)	(1,791,423)	(1,910,664)	(1,466,413)	$ 8,006,429
TOTAL LIABILITIES, TEMPORARY EQUITY AND SHAREHOLDERS’ DEFICIT	35,440,230	35,368,598	35,101,794	35,368,598	35,440,230	35,938,337	34,788,937
General and administrative expenses	(171,430)	(204,379)	(82,045)	(286,424)	(457,854)	(553,141)	(553,943)
Other income:
Dividend income earned in investments held in Trust Account	459,597	415,654	365,731	781,385	1,240,982	1,712,250	616,543
Interest income		664	2,807	3,471	3,471	3,472	607
Other income	210,000				210,000	210,000
Total other income	669,597	416,318	368,538	784,856	1,454,453	1,925,722	617,150
NET INCOME	498,167	211,939	286,493	498,432	996,599	1,372,581	63,207
Other comprehensive loss:
Unrealized gain on available-for-sale securities							223,878
Reclassification of realized gain on available-for-sale securities, net to net income							(224,202)
COMPREHENSIVE INCOME			286,493			1,372,581	62,883
Cash Flows from Operating Activities:
Net income	498,167	211,939	286,493	498,432	996,599	1,372,581	63,207
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Dividend income earned in investments held in Trust Account			(365,731)	(781,385)	(1,240,982)	(1,712,250)	(616,543)
Waiver of amount due to a related party					(210,000)	(210,000)
Changes in operating assets and liabilities:
Increase in prepayment			(54,828)	(33,280)	(13,231)	(6,647)	(1,941)
Increase in accrual and other payable			(3,636)	21,229	125,918	88,043	21,049
Amount due to a related party			30,000	60,000	60,000	60,000	120,000
Net cash used in operating activities			(107,702)	(235,004)	(281,696)	(408,273)	(414,228)
Cash Flows from Investing Activities:
Withdraw of investments in Trust Account					361,224		24,274,780
Proceeds deposited in Trust Account			(27,240)	(54,481)	(80,627)	(104,582)	(36,321)
Net cash provided by investing activities			(27,240)	(54,481)	280,597	256,642	24,238,459
Cash Flows from Financing Activities:
Redemption of ordinary shares					(361,224)	(361,224)	(24,274,780)
Advance from a related party							(450)
Proceeds from issuance of promissory note					40,000	200,000
Net cash used in financing activities					(321,224)	(161,224)	(24,275,230)
NET CHANGE IN CASH			(134,942)	(289,485)	(322,323)	(312,855)	(450,999)
CASH, BEGINNING OF YEAR	39,384	193,927	328,869	328,869	328,869	328,869	779,868
CASH, END OF YEAR	$ 6,546	$ 39,384	193,927	39,384	6,546	16,014	328,869
Supplemental Disclosure of Non-cash Financing Activities
Accretion of carrying value to redemption value of redeemable ordinary shares			$ 392,971	$ 835,866	$ (1,321,609)	$ (1,816,832)	$ (9,535,725)
Ordinary Share Subject to Redemption [Member]
Other comprehensive loss:
Basic weighted average shares outstanding, ordinary shares subject to possible redemption	3,353,550	3,356,406	3,356,406	3,356,406	3,353,550	3,347,407	5,087,663
Diluted weighted average shares outstanding, ordinary shares subject to possible redemption	3,353,550	3,356,406	3,356,406	3,356,406	3,353,550	3,347,407	5,087,663
Basic net income (loss) per ordinary shares subject to possible redemption	$ 0.15	$ 0.09	$ 0.10	$ 0.18	$ 0.33	$ 0.46	$ 0.48
Diluted net income (loss) per ordinary shares subject to possible redemption	$ 0.15	$ 0.09	$ 0.10	$ 0.18	$ 0.33	$ 0.46	$ 0.48
Ordinary Share Not Subject to Redemption [Member]
Other comprehensive loss:
Basic weighted average shares outstanding, ordinary shares subject to possible redemption	1,727,000	1,727,000	1,727,000	1,727,000	1,727,000	1,727,000	1,727,000
Diluted weighted average shares outstanding, ordinary shares subject to possible redemption	1,727,000	1,727,000	1,727,000	1,727,000	1,727,000	1,727,000	1,727,000
Basic net income (loss) per ordinary shares subject to possible redemption	$ 0	$ (0.05)	$ (0.02)	$ (0.07)	$ (0.06)	$ (0.09)	$ (1.39)
Diluted net income (loss) per ordinary shares subject to possible redemption	$ 0	$ (0.05)	$ (0.02)	$ (0.07)	$ (0.06)	$ (0.09)	$ (1.39)
Previously Reported [Member]
Current assets:
Cash	$ 6,546	$ 39,384	$ 193,927	$ 39,384	$ 6,546		$ 328,869
Prepayment	19,256	39,305	60,853	39,305	19,256		6,025
Total current assets	25,802	78,689	254,780	78,689	25,802		334,894
Investments held in Trust Account	35,262,118	35,143,815	34,714,871	35,143,815	35,262,118		34,344,102
TOTAL ASSETS	35,287,920	35,222,504	34,969,651	35,222,504	35,287,920		34,678,996
Current liabilities:
Accrual and other payable	162,225	57,536	32,671	57,536	162,225		36,307
Amount due to a related party		210,000	180,000	210,000			150,000
Promissory note - related party	40,000				40,000
Total current liabilities	202,225	267,536	212,671	267,536	202,225		186,307
Deferred underwriting fee payable	1,615,000	1,615,000	1,615,000	1,615,000	1,615,000		1,615,000
TOTAL LIABILITIES	1,817,225	1,882,536	1,827,671	1,882,536	1,817,225		1,801,307
Commitments and Contingencies
Ordinary shares subject to possible redemption, 3,356,406 shares issued and outstanding at redemption value	35,262,118	35,143,815	34,714,871	35,143,815	35,262,118		34,344,102
Stockholders’ Deficit
Ordinary shares, $0.0001 par value; 500,000,000 shares authorized; 1,727,000 shares issued and outstanding (excluding 3,356,406 shares subject to redemption)	172	172	172	172	172		172
Accumulated deficit	(1,791,595)	(1,804,019)	(1,573,063)	(1,804,019)	(1,791,595)		(1,466,585)
Total shareholders’ deficit	(1,791,423)	(1,803,847)	(1,572,891)	(1,803,847)	(1,791,423)		(1,466,413)
TOTAL LIABILITIES, TEMPORARY EQUITY AND SHAREHOLDERS’ DEFICIT	35,287,920	35,222,504	34,969,651	35,222,504	35,287,920		34,678,996
General and administrative expenses	(171,430)	(204,379)	(82,045)	(286,424)	(457,854)		(553,943)
Other income:
Dividend income earned in investments held in Trust Account	453,381	401,703	343,529	745,232	1,198,613		506,602
Interest income		664	2,807	3,471	3,471		607
Other income	210,000				210,000
Total other income	663,381	402,367	346,336	748,703	1,412,084		507,209
NET INCOME	491,951	197,988	264,291	462,279	954,230		(46,734)
Other comprehensive loss:
Unrealized gain on available-for-sale securities							223,878
Reclassification of realized gain on available-for-sale securities, net to net income							(224,202)
COMPREHENSIVE INCOME			264,291				(47,058)
Cash Flows from Operating Activities:
Net income	491,951	197,988	264,291	462,279	954,230		(46,734)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Dividend income earned in investments held in Trust Account			(343,529)	(745,232)	(1,198,613)		(506,602)
Waiver of amount due to a related party					(210,000)
Changes in operating assets and liabilities:
Increase in prepayment			(54,828)	(33,280)	(13,231)		(1,941)
Increase in accrual and other payable			(3,636)	21,229	125,918		21,049
Amount due to a related party					60,000
Net cash used in operating activities			(137,702)	(295,004)	(281,696)		(534,228)
Cash Flows from Investing Activities:
Withdraw of investments in Trust Account					361,224		24,274,780
Proceeds deposited in Trust Account			(27,240)	(54,481)	(80,627)		(36,321)
Net cash provided by investing activities			(27,240)	(54,481)	280,597		24,238,459
Cash Flows from Financing Activities:
Redemption of ordinary shares					(361,224)		(24,274,780)
Advance from a related party			30,000	60,000			119,550
Proceeds from issuance of promissory note					40,000
Net cash used in financing activities			30,000	60,000	(321,224)		(24,155,230)
NET CHANGE IN CASH			(134,942)	(289,485)	(322,323)		(450,999)
CASH, BEGINNING OF YEAR	39,384	193,927	328,869	328,869	328,869	$ 328,869	779,868
CASH, END OF YEAR	$ 6,546	$ 39,384	193,927	39,384	6,546		328,869
Supplemental Disclosure of Non-cash Financing Activities
Accretion of carrying value to redemption value of redeemable ordinary shares			$ 370,769	$ 799,713	$ (1,279,240)		$ (9,425,784)
Previously Reported [Member] | Ordinary Share Subject to Redemption [Member]
Other comprehensive loss:
Basic weighted average shares outstanding, ordinary shares subject to possible redemption	3,353,550	3,356,406	3,356,406	3,356,406	3,353,444		5,087,663
Diluted weighted average shares outstanding, ordinary shares subject to possible redemption	3,353,550	3,356,406	3,356,406	3,356,406	3,353,444		5,087,663
Basic net income (loss) per ordinary shares subject to possible redemption	$ 0.15	$ 0.08	$ 0.09	$ 0.17	$ 0.32		$ 0.46
Diluted net income (loss) per ordinary shares subject to possible redemption	$ 0.15	$ 0.08	$ 0.09	$ 0.17	$ 0.32		$ 0.46
Previously Reported [Member] | Ordinary Share Not Subject to Redemption [Member]
Other comprehensive loss:
Basic weighted average shares outstanding, ordinary shares subject to possible redemption	1,727,000	1,727,000	1,727,000	1,727,000	1,727,000		1,727,000
Diluted weighted average shares outstanding, ordinary shares subject to possible redemption			1,727,000	1,727,000			1,727,000
Basic net income (loss) per ordinary shares subject to possible redemption	$ 0	$ (0.05)	$ (0.02)	$ (0.07)	$ (0.06)		$ (1.39)
Diluted net income (loss) per ordinary shares subject to possible redemption	$ 0	$ (0.05)	$ (0.02)	$ (0.07)	$ (0.06)		$ (1.39)
Revision of Prior Period, Adjustment [Member]
Current assets:
Cash
Prepayment
Total current assets
Investments held in Trust Account	152,310	146,094	132,143	146,094	152,310		109,941
TOTAL ASSETS	152,310	146,094	132,143	146,094	152,310		109,941
Current liabilities:
Accrual and other payable
Amount due to a related party
Promissory note - related party
Total current liabilities
Deferred underwriting fee payable
TOTAL LIABILITIES
Commitments and Contingencies
Ordinary shares subject to possible redemption, 3,356,406 shares issued and outstanding at redemption value	152,310	146,094	132,143	146,094	152,310		109,941
Stockholders’ Deficit
Ordinary shares, $0.0001 par value; 500,000,000 shares authorized; 1,727,000 shares issued and outstanding (excluding 3,356,406 shares subject to redemption)
Accumulated deficit
Total shareholders’ deficit
TOTAL LIABILITIES, TEMPORARY EQUITY AND SHAREHOLDERS’ DEFICIT	152,310	146,094	132,143	146,094	152,310		109,941
General and administrative expenses
Other income:
Dividend income earned in investments held in Trust Account	6,216	13,951	22,202	36,153	42,369		109,941
Interest income
Other income
Total other income	6,216	13,951	22,202	36,153	42,369		109,941
NET INCOME	6,216	13,951	22,202	36,153	42,369		109,941
Other comprehensive loss:
Unrealized gain on available-for-sale securities
Reclassification of realized gain on available-for-sale securities, net to net income
COMPREHENSIVE INCOME			22,202				109,941
Cash Flows from Operating Activities:
Net income	6,216	13,951	22,202	36,153	42,369		109,941
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Dividend income earned in investments held in Trust Account			(22,202)	(36,153)	(42,369)		(109,941)
Waiver of amount due to a related party
Changes in operating assets and liabilities:
Increase in prepayment
Increase in accrual and other payable
Amount due to a related party			30,000	60,000			120,000
Net cash used in operating activities			30,000	60,000			120,000
Cash Flows from Investing Activities:
Withdraw of investments in Trust Account
Proceeds deposited in Trust Account
Net cash provided by investing activities
Cash Flows from Financing Activities:
Redemption of ordinary shares
Advance from a related party			(30,000)	(60,000)			(120,000)
Proceeds from issuance of promissory note
Net cash used in financing activities			(30,000)	(60,000)			(120,000)
NET CHANGE IN CASH
CASH, BEGINNING OF YEAR
CASH, END OF YEAR
Supplemental Disclosure of Non-cash Financing Activities
Accretion of carrying value to redemption value of redeemable ordinary shares			$ 22,202	$ 36,153	$ (42,369)		$ (109,941)
Revision of Prior Period, Adjustment [Member] | Ordinary Share Subject to Redemption [Member]
Other comprehensive loss:
Basic weighted average shares outstanding, ordinary shares subject to possible redemption
Diluted weighted average shares outstanding, ordinary shares subject to possible redemption
Basic net income (loss) per ordinary shares subject to possible redemption		$ 0.01	$ 0.01	$ 0.01	$ 0.01		$ 0.02
Diluted net income (loss) per ordinary shares subject to possible redemption		0.01	0.01	$ 0.01	0.01		$ 0.02
Revision of Prior Period, Adjustment [Member] | Ordinary Share Not Subject to Redemption [Member]
Other comprehensive loss:
Basic weighted average shares outstanding, ordinary shares subject to possible redemption
Diluted weighted average shares outstanding, ordinary shares subject to possible redemption
Basic net income (loss) per ordinary shares subject to possible redemption
Diluted net income (loss) per ordinary shares subject to possible redemption

SCHEDULE OF RESTATEMENT OF PR_2

SCHEDULE OF RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Details) (Parenthetical) - $ / shares	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Ordinary shares subject to possible redemption, shares issued	3,323,561	3,323,561	3,356,406	3,356,406	3,356,406	5,750,000
Ordinary shares subject to possible redemption, shares outstanding	3,323,561	3,323,561	3,356,406	3,356,406	3,356,406	5,750,000
Ordinary shares, par value	$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001
Ordinary shares, shares authorized	500,000,000	500,000,000	500,000,000	500,000,000	500,000,000
Ordinary shares, shares issued	1,727,000	1,727,000	1,727,000	1,727,000	1,727,000
Ordinary shares, shares outstanding	1,727,000	1,727,000	1,727,000	1,727,000	1,727,000
Previously Reported [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Ordinary shares subject to possible redemption, shares issued		3,356,406
Ordinary shares subject to possible redemption, shares outstanding		3,356,406

RESTATEMENT OF PREVIOUSLY ISS_5

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Details Narrative) - USD ($)	3 Months Ended	6 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2023	Jun. 30, 2023	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Accounting Changes and Error Corrections [Abstract]
Due to related party	$ 30,000	$ 60,000	$ 60,000	$ 60,000	$ 120,000

SUMMARY OF SUBSIDIARY COMPANY O

SUMMARY OF SUBSIDIARY COMPANY OWNERSHIP (Details)	12 Months Ended
	Dec. 31, 2023
Perfect Hexagon Holdings Limited (“PubCo”) [Member]
Name	Perfect Hexagon Holdings Limited (“Purchaser”)
Background	A British Virgin Islands company Incorporated on April 20, 2023
Ownership, percentage	100%
Perfect Acquisitions Limited (“Merger Sub”) [Member]
Name	Perfect Acquisitions Limited (“Merger Sub”)
Background	A British Virgin Islands company Incorporated on April 27, 2023
Ownership, percentage	100%

SCHEDULE OF EARNINGS PER SHARE

SCHEDULE OF EARNINGS PER SHARE BASIC AND DILUTED (Details) - USD ($)	3 Months Ended			6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2023	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Net income	$ 498,167	$ 211,939	$ 286,493	$ 498,432	$ 996,599	$ 1,372,581	$ 63,207
Accretion of carrying value to redemption value						(1,816,832)	(9,535,725)
Net loss including accretion of carrying value to redemption value						$ (444,251)	$ (9,472,518)

SCHEDULE OF EARNINGS PER SHAR_2

SCHEDULE OF EARNINGS PER SHARE BASIC AND DILUTED BY ORDINARY SHARE (Details) - USD ($)	3 Months Ended			6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2023	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Basic and diluted net loss per share:
Allocation of net income (loss)						$ (444,251)	$ (9,472,518)
Ordinary Share Subject to Redemption [Member]
Basic and diluted net loss per share:
Allocation of net loss including accretion of carrying value to redemption value						(293,057)	(7,071,953)
Accretion of carrying value to redemption value						1,816,832	9,535,725
Allocation of net income (loss)						$ 1,523,775	$ 2,463,772
Basic weighted-average shares outstanding	3,353,550	3,356,406	3,356,406	3,356,406	3,353,550	3,347,407	5,087,663
Diluted weighted-average shares outstanding	3,353,550	3,356,406	3,356,406	3,356,406	3,353,550	3,347,407	5,087,663
Basic net income (loss) per share	$ 0.15	$ 0.09	$ 0.10	$ 0.18	$ 0.33	$ 0.46	$ 0.48
Diluted net income (loss) per share	$ 0.15	$ 0.09	$ 0.10	$ 0.18	$ 0.33	$ 0.46	$ 0.48
Ordinary Share Not Subject to Redemption [Member]
Basic and diluted net loss per share:
Allocation of net loss including accretion of carrying value to redemption value						$ (151,194)	$ (2,400,565)
Accretion of carrying value to redemption value
Allocation of net income (loss)						$ (151,194)	$ (2,400,565)
Basic weighted-average shares outstanding	1,727,000	1,727,000	1,727,000	1,727,000	1,727,000	1,727,000	1,727,000
Diluted weighted-average shares outstanding	1,727,000	1,727,000	1,727,000	1,727,000	1,727,000	1,727,000	1,727,000
Basic net income (loss) per share	$ 0	$ (0.05)	$ (0.02)	$ (0.07)	$ (0.06)	$ (0.09)	$ (1.39)
Diluted net income (loss) per share	$ 0	$ (0.05)	$ (0.02)	$ (0.07)	$ (0.06)	$ (0.09)	$ (1.39)

SCHEDULE OF FAIR VALUE HIERARCH

SCHEDULE OF FAIR VALUE HIERARCHY OF THE VALUATION TECHNIQUES (Details) - USD ($)		Dec. 31, 2023	Dec. 31, 2022
Platform Operator, Crypto-Asset [Line Items]
Money market funds invested in U.S. treasury securities	[1]	$ 35,909,651	$ 34,454,043
Fair Value, Inputs, Level 1 [Member]
Platform Operator, Crypto-Asset [Line Items]
Money market funds invested in U.S. treasury securities	[1]	35,909,651	34,454,043
Fair Value, Inputs, Level 2 [Member]
Platform Operator, Crypto-Asset [Line Items]
Money market funds invested in U.S. treasury securities	[1]
Fair Value, Inputs, Level 3 [Member]
Platform Operator, Crypto-Asset [Line Items]
Money market funds invested in U.S. treasury securities	[1]
[1]included in investments held in trust account on the Company’s consolidated balance sheets.

SIGNIFICANT ACCOUNTING POLICI_4

SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cash equivalents, at carrying value	$ 0	$ 0
Income tax provision	0	0
Common Stock [Member]
Accretion of carrying value to redemption value	$ 1,816,832	$ 9,535,725

SCHEDULE OF INVESTMENT HELD IN

SCHEDULE OF INVESTMENT HELD IN TRUST ACCOUNT (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Investments, All Other Investments [Abstract]
Balance brought forward	$ 34,454,043	$ 58,076,283
Gross proceeds from IPO
Dividend income earned in Trust Account	1,712,250	616,543
Business combination extension fee	104,582	36,321
Gross unrealized holding gain		223,878
Reclassification of realized gain on available-for-sale securities, net to net income		(224,202)
Share redemption during the year	(361,224)	(24,274,780)
Balance carried forward	$ 35,909,651	$ 34,454,043

INVESTMENTS HELD IN TRUST ACC_3

INVESTMENTS HELD IN TRUST ACCOUNT (Details Narrative) - USD ($)		Dec. 31, 2023	Dec. 31, 2022
Investments, All Other Investments [Abstract]
Assets held-in-trust	[1]	$ 35,909,651	$ 34,454,043
[1]included in investments held in trust account on the Company’s consolidated balance sheets.

INITIAL PUBLIC OFFERING (Detail

INITIAL PUBLIC OFFERING (Details Narrative) - USD ($)			12 Months Ended
	Sep. 19, 2022	Sep. 23, 2021	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Subsidiary, Sale of Stock [Line Items]
Number of ordinary units sold in initial public offering	2,393,594
Ordinary shares subject to possible redemption: 3,323,561 and 3,356,406 shares issued and outstanding at redemption value at December 31, 2023 and 2022, respectively			$ 35,909,651	$ 35,414,428	$ 35,289,909	$ 34,847,014	$ 34,454,043
Public Shares [Member]
Subsidiary, Sale of Stock [Line Items]
Offering costs			2,284,236
Public Warrants and Public Rights [Member]
Subsidiary, Sale of Stock [Line Items]
Offering costs			432,787
Ordinary shares subject to possible redemption: 3,323,561 and 3,356,406 shares issued and outstanding at redemption value at December 31, 2023 and 2022, respectively			8,537,213
Public Units [Member]
Subsidiary, Sale of Stock [Line Items]
Ordinary shares subject to possible redemption: 3,323,561 and 3,356,406 shares issued and outstanding at redemption value at December 31, 2023 and 2022, respectively			46,245,764
IPO [Member]
Subsidiary, Sale of Stock [Line Items]
Number of units sold in initial public offering		5,000,000
Offering price per unit		$ 10
Sale of stock, description of transaction		Each Public Right will convert into one-tenth (1/10) of one ordinary share upon the completion of the initial Business Combination. Each Public Warrant will entitle the holder to purchase three-fourth (3/4) of one ordinary share at an exercise price of $11.50 per whole share
Exercise price of warrants		$ 11.50
Upfront underwriting discount			$ 805,000
Underwriting percentage			1.40%
Underwriting expense		$ 805,000	$ 1,615,000
Other offering expense			297,023
Offering costs			$ 2,717,023
Over-Allotment Option [Member]
Subsidiary, Sale of Stock [Line Items]
Number of ordinary units sold in initial public offering		750,000

PRIVATE PLACEMENT (Details Narr

PRIVATE PLACEMENT (Details Narrative) - Private Placement [Member]	Sep. 23, 2021 USD ($) $ / shares	Sep. 23, 2021 USD ($) $ / shares shares
Subsidiary, Sale of Stock [Line Items]
Shares issued price per share	$ 10	$ 10
Proceeds of private placement | $	$ 2,550,000	$ 2,370,000
Sale of stock, description of transaction		Each Private Unit consists of one Private Share, one Private Right (“Private Right”) and one redeemable warrant (each, a “Private Warrant”). Each Private Right will convert into one-tenth (1/10) of one ordinary share upon the completion of the Business Combination. Each Private Warrant is exercisable to purchase three-fourth (3/4) of one ordinary share at a price of $11.50 per share
Class of warrant or right, exercise price of warrants or rights	$ 11.50	$ 11.50
Sponsor [Member]
Subsidiary, Sale of Stock [Line Items]
Private placement units | shares		255,000
Shares issued price per share	$ 10	$ 10
Proceeds of private placement | $		$ 2,550,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)

1 Months Ended

3 Months Ended

6 Months Ended

9 Months Ended

12 Months Ended

Jul. 01, 2023

Jun. 30, 2023

Sep. 19, 2022

Sep. 23, 2021

Sep. 23, 2021

Feb. 28, 2021

Nov. 30, 2020

Jul. 31, 2020

Sep. 30, 2023

Jun. 30, 2023

Mar. 31, 2023

Jun. 30, 2023

Sep. 30, 2023

Dec. 31, 2023

Dec. 31, 2022

Nov. 17, 2023

Oct. 09, 2023

Aug. 08, 2023

Related Party Transaction [Line Items]

Shares issued

2,393,594

Promissory note

$ 40,000

$ 40,000

Working capital loans

$ 0

$ 0

Other income

$ 210,000

$ 210,000

Private Placement [Member]

Related Party Transaction [Line Items]

Shares issued

255,000

Share price

$ 10

$ 10

Shares issued price per share

$ 10

$ 10

Gross proceeds from private placement

$ 2,370,000

$ 2,550,000

Administrative Services Agreement [Member]

Related Party Transaction [Line Items]

Sponsor monthly fee

$ 10,000

10,000

Administrative expenses

60,000

120,000

Sponsor fee outstanding

$ 210,000

Other income

210,000

Unpaid administrative fee

0

150,000

Founder [Member]

Related Party Transaction [Line Items]

Shares issued

187,500

1,240,000

10,000

Stock issued during period, value, new issues

$ 24,999

$ 1

Share price

$ 18

Related Party [Member]

Related Party Transaction [Line Items]

Aggregate principal amount

$ 20,000

$ 100,000

$ 80,000

Promissory note

200,000

Sponsor [Member]

Related Party Transaction [Line Items]

Convertible debt

$ 500,000

Share price

$ 10

SHAREHOLDER_S EQUITY (Details N

SHAREHOLDER’S EQUITY (Details Narrative) - USD ($)			12 Months Ended
	Sep. 23, 2021	Sep. 23, 2021	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Subsidiary, Sale of Stock [Line Items]
Common stock, shares authorized			500,000,000	500,000,000	500,000,000	500,000,000	500,000,000
Common stock, par value			$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001
Temporary equity, par or stated value per share			$ 16.5
Common Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of stock, description of transaction			Each holder of a right (including Public Rights and Private Rights) will automatically receive one-tenth (1/10) of one ordinary share upon consummation of a Business Combination, even if the holder of such right redeemed all shares held by it in connection with a Business Combination. No fractional shares will be issued upon exchange of the rights. In the event the Company will not be the surviving company upon completion of a Business Combination, each holder of a right will be required to affirmatively convert the rights in order to receive the one-tenth (1/10) of an ordinary share underlying each right upon consummation of a Business Combination
Warrant [Member]
Subsidiary, Sale of Stock [Line Items]
Class of warrant or right, exercise price of warrants or rights			$ 0.01
IPO [Member]
Subsidiary, Sale of Stock [Line Items]
Partners' capital account, units, sold in public offering		5,750,000
Partners' capital account, public sale of units		$ 57,500,000
Sale of stock, description of transaction		Each Public Right will convert into one-tenth (1/10) of one ordinary share upon the completion of the initial Business Combination. Each Public Warrant will entitle the holder to purchase three-fourth (3/4) of one ordinary share at an exercise price of $11.50 per whole share
Class of warrant or right, exercise price of warrants or rights	$ 11.50	$ 11.50
Private Placement [Member]
Subsidiary, Sale of Stock [Line Items]
Proceeds of private placement	$ 2,550,000	$ 2,370,000
Sale of stock, description of transaction		Each Private Unit consists of one Private Share, one Private Right (“Private Right”) and one redeemable warrant (each, a “Private Warrant”). Each Private Right will convert into one-tenth (1/10) of one ordinary share upon the completion of the Business Combination. Each Private Warrant is exercisable to purchase three-fourth (3/4) of one ordinary share at a price of $11.50 per share
Class of warrant or right, exercise price of warrants or rights	$ 11.50	$ 11.50
Private Placement [Member] | Sponsor [Member]
Subsidiary, Sale of Stock [Line Items]
Private placement units issued		255,000
Proceeds of private placement		$ 2,550,000

SCHEDULE OF EXTENSION PAYMENTS

SCHEDULE OF EXTENSION PAYMENTS DEPOSITED IN TRUST ACCOUNT (Details) - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Ordinary Share Subject To Possible Redemption
Total ordinary shares issued	7,477,000	7,477,000
Share issued classified as equity	(1,727,000)	(1,727,000)
Share redemption	(2,426,439)	(2,393,594)
Ordinary shares, subject to possible redemption	3,323,561	3,356,406

ORDINARY SHARE SUBJECT TO POS_3

ORDINARY SHARE SUBJECT TO POSSIBLE REDEMPTION (Details Narrative) - USD ($)	Sep. 25, 2023	Sep. 22, 2023	Sep. 21, 2023	Dec. 01, 2022	Sep. 21, 2022	Sep. 19, 2022	Sep. 19, 2022	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Public shares redeemed, shares						2,393,594
Stock redeemed during period, shares		32,845
Ordinary shares subject to possible redemption, shares outstanding								3,323,561	3,323,561	3,356,406	3,356,406	3,356,406	5,750,000
American Stock and Trust Company LLC [Member]
Public shares redeemed, shares					2,393,594		2,393,594
Share redemption per share	$ 11		$ 11		$ 10.12	$ 10.12	$ 10.12
Share redemption amount	$ 361,224		$ 361,224	$ 24,274,780	$ 24,223,171		$ 24,223,171
Stock redeemed during period, shares	32,845		32,845

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative)	12 Months Ended
	Dec. 31, 2023 USD ($)
Loss Contingencies [Line Items]
Gross proceed from offering	$ 58,075,000
Underwriting Agreement [Member]
Loss Contingencies [Line Items]
Percentage of underwriting fees	3.20%
Payment for initial public offering	$ 805,000
Cash payment received from underwriters	$ 575,000
Percentage of recevied from underwriters fees	4.50%
Underwriting Agreement [Member] | Investors [Member]
Loss Contingencies [Line Items]
Percentage of recevied from underwriters fees	0.50%
Underwriting Agreement [Member] | Maximum [Member]
Loss Contingencies [Line Items]
Gross proceed from offering	$ 1,615,000

SCHEDULE OF RESTATED FINANCIAL

SCHEDULE OF RESTATED FINANCIAL STATEMENTS (Details) - USD ($)	3 Months Ended			6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2023	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash	$ 6,546	$ 39,384	$ 193,927	$ 39,384	$ 6,546	$ 16,014	$ 328,869
Prepayment	19,256	39,305	60,853	39,305	19,256	12,672	6,025
Total current assets	25,802	78,689	254,780	78,689	25,802	28,686	334,894
Investments held in Trust Account	35,414,428	35,289,909	34,847,014	35,289,909	35,414,428	35,909,651	34,454,043	$ 58,076,283
TOTAL ASSETS	35,440,230	35,368,598	35,101,794	35,368,598	35,440,230	35,938,337	34,788,937
Current liabilities:
Accrual and other payable	162,225	57,536	32,671	57,536	162,225	124,350	36,307
Amount due to a related party	40,000	210,000	180,000	210,000	40,000		150,000
Total current liabilities	202,225	267,536	212,671	267,536	202,225	324,350	186,307
Deferred underwriting fee payable	1,615,000	1,615,000	1,615,000	1,615,000	1,615,000	1,615,000	1,615,000
TOTAL LIABILITIES	1,817,225	1,882,536	1,827,671	1,882,536	1,817,225	1,939,350	1,801,307
Commitments and Contingencies
Ordinary shares subject to possible redemption: 3,323,561 and 3,356,406 shares issued and outstanding at redemption value at December 31, 2023 and 2022, respectively	35,414,428	35,289,909	34,847,014	35,289,909	35,414,428	35,909,651	34,454,043
Stockholders’ Deficit
Ordinary shares, $0.0001 par value; 500,000,000 shares authorized; 1,727,000 shares issued and outstanding (excluding 3,356,406, 3,356,406 and ID="xdx_90F_ecustom--OrdinarySharesSubjectToPossibleRedemptionShares_iI_c20230930_zkNeQeqhX4Y6" TITLE="Ordinary shares subject to possible redemption, shares" CLASS=	172	172	172	172	172	172	172
Accumulated deficit	(1,791,595)	(1,804,019)	(1,573,063)	(1,804,019)	(1,791,595)	(1,910,836)	(1,466,585)
Total shareholders’ deficit	(1,791,423)	(1,803,847)	(1,572,891)	(1,803,847)	(1,791,423)	(1,910,664)	(1,466,413)	$ 8,006,429
TOTAL LIABILITIES, TEMPORARY EQUITY AND SHAREHOLDERS’ DEFICIT	35,440,230	35,368,598	35,101,794	35,368,598	35,440,230	35,938,337	34,788,937
General and administrative expenses	(171,430)	(204,379)	(82,045)	(286,424)	(457,854)	(553,141)	(553,943)
Other income:
Dividend income earned in investments held in Trust Account	459,597	415,654	365,731	781,385	1,240,982	1,712,250	616,543
Interest income		664	2,807	3,471	3,471	3,472	607
Other income	210,000				210,000
Total other income	669,597	416,318	368,538	784,856	1,454,453	1,925,722	617,150
NET INCOME	498,167	211,939	286,493	498,432	996,599	1,372,581	63,207
Cash Flows from Operating Activities:
Net income	498,167	211,939	286,493	498,432	996,599	1,372,581	63,207
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Dividend income earned in investments held in Trust Account			(365,731)	(781,385)	(1,240,982)	(1,712,250)	(616,543)
Waiver of amount due to a related party					(210,000)	(210,000)
Changes in operating assets and liabilities:
Increase in prepayment			(54,828)	(33,280)	(13,231)	(6,647)	(1,941)
Increase in accrual and other payable			(3,636)	21,229	125,918	88,043	21,049
Amount due to a related party			30,000	60,000	60,000	60,000	120,000
Net cash used in operating activities			(107,702)	(235,004)	(281,696)	(408,273)	(414,228)
Cash Flows from Investing Activities:
Withdraw of investment in Trust Account					361,224		24,274,780
Proceeds deposited in Trust Account			(27,240)	(54,481)	(80,627)	(104,582)	(36,321)
Net cash provided by investing activities			(27,240)	(54,481)	280,597	256,642	24,238,459
Cash Flows from Financing Activities:
Common stock redemption					(361,224)	(361,224)	(24,274,780)
Proceeds from issuance of promissory note					40,000	200,000
Net cash used in financing activities					(321,224)	(161,224)	(24,275,230)
NET CHANGE IN CASH			(134,942)	(289,485)	(322,323)	(312,855)	(450,999)
CASH, BEGINNING OF YEAR	39,384	193,927	328,869	328,869	328,869	328,869	779,868
CASH, END OF YEAR	$ 6,546	$ 39,384	193,927	39,384	6,546	16,014	328,869
Supplemental Disclosure of Non-cash Financing Activities
Accretion of carrying value to redemption value			$ 392,971	$ 835,866	$ (1,321,609)	$ (1,816,832)	$ (9,535,725)
Ordinary Share Subject to Redemption [Member]
Other income:
Basic weighted average shares outstanding, ordinary shares	3,353,550	3,356,406	3,356,406	3,356,406	3,353,550	3,347,407	5,087,663
Diluted weighted average shares outstanding, ordinary shares	3,353,550	3,356,406	3,356,406	3,356,406	3,353,550	3,347,407	5,087,663
Basic net income (loss) per ordinary shares subject to possible redemption	$ 0.15	$ 0.09	$ 0.10	$ 0.18	$ 0.33	$ 0.46	$ 0.48
Diluted net income (loss) per ordinary shares subject to possible redemption	$ 0.15	$ 0.09	$ 0.10	$ 0.18	$ 0.33	$ 0.46	$ 0.48
Ordinary Share Not Subject to Redemption [Member]
Other income:
Basic weighted average shares outstanding, ordinary shares	1,727,000	1,727,000	1,727,000	1,727,000	1,727,000	1,727,000	1,727,000
Diluted weighted average shares outstanding, ordinary shares	1,727,000	1,727,000	1,727,000	1,727,000	1,727,000	1,727,000	1,727,000
Basic net income (loss) per ordinary shares subject to possible redemption	$ 0	$ (0.05)	$ (0.02)	$ (0.07)	$ (0.06)	$ (0.09)	$ (1.39)
Diluted net income (loss) per ordinary shares subject to possible redemption	$ 0	$ (0.05)	$ (0.02)	$ (0.07)	$ (0.06)	$ (0.09)	$ (1.39)

SCHEDULE OF RESTATED FINANCIA_2

SCHEDULE OF RESTATED FINANCIAL STATEMENTS (Details) (Parenthetical) - $ / shares	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Restatement Of Previously Issued Unaudited Financial Statements
Ordinary shares subject to possible redemption, shares issued	3,323,561	3,323,561	3,356,406	3,356,406	3,356,406	5,750,000
Ordinary shares subject to possible redemption, shares outstanding	3,323,561	3,323,561	3,356,406	3,356,406	3,356,406	5,750,000
Ordinary shares, par value	$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001
Ordinary shares, shares authorized	500,000,000	500,000,000	500,000,000	500,000,000	500,000,000
Ordinary shares, shares issued	1,727,000	1,727,000	1,727,000	1,727,000	1,727,000
Ordinary shares, shares outstanding	1,727,000	1,727,000	1,727,000	1,727,000	1,727,000
Ordinary shares subject to possible redemption, shares	3,323,561	3,323,561	3,356,406	3,356,406	3,356,406

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Mar. 22, 2024	Mar. 20, 2024	Feb. 23, 2024	Feb. 09, 2024	Jan. 23, 2024	Dec. 22, 2023	Nov. 22, 2023	Oct. 20, 2023	Sep. 23, 2023	Aug. 23, 2023	Jul. 23, 2023	Jun. 23, 2023	May 23, 2023	Apr. 21, 2023	Mar. 21, 2023	Feb. 21, 2023	Jan. 20, 2023	Dec. 21, 2022	Nov. 28, 2022	Oct. 31, 2022	Sep. 21, 2022
Subsequent Event [Line Items]
Deposits in trust account						$ 7,985	$ 7,985	$ 7,985	$ 7,985	$ 7,985	$ 9,080	$ 9,080	$ 9,080	$ 9,080	$ 9,080	$ 9,080	$ 9,080	$ 9,080	$ 9,080	$ 9,080	$ 9,080
Subsequent Event [Member]
Subsequent Event [Line Items]
Deposits in trust account	$ 7,985	$ 7,985	$ 7,985		$ 7,985
Principal value				$ 100,000