Mountain Crest Acquisition Corp. V (MCAG) 10-K 31 Mar 22 2021 FY Annual report Financial data

Cover

Cover - USD ($)	9 Months Ended
	Dec. 31, 2021	Mar. 31, 2022	Jun. 30, 2021
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2021
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--12-31
Entity File Number	001-40418
Entity Registrant Name	MOUNTAIN CREST ACQUISITION CORP. V
Entity Central Index Key	0001859035
Entity Tax Identification Number	86-2435859
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	311 West 43rd Street
Entity Address, Address Line Two	12th Floor
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10036
City Area Code	646
Local Phone Number	493-6558
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			$ 0
Entity Common Stock, Shares Outstanding		9,025,900
Documents Incorporated by Reference [Text Block]	None.
Auditor Firm ID	1195
Auditor Name	UHY LLP
Auditor Location	New York, New York
Units, each consisting of one share of common stock and one right to acquire 1/10 of one share of Common Stock
Title of 12(b) Security	Units, each consisting of one share of common stock and one right to acquire 1/10 of one share of Common Stock
Trading Symbol	MCAGU
Security Exchange Name	NASDAQ
Rights included as part of the units
Title of 12(b) Security	Rights included as part of the units
Trading Symbol	MCAGR
Security Exchange Name	NASDAQ
Common stock, par value $0.0001 per share
Title of 12(b) Security	Common stock, par value $0.0001 per share
Trading Symbol	MCAG
Security Exchange Name	NASDAQ

CONDENSED BALANCE SHEET

CONDENSED BALANCE SHEET	Dec. 31, 2021USD ($)
Current Assets
Cash	$ 474,538
Prepaid expenses	97,419
Total Current Assets	571,957
Investments held in Trust Account	69,000,843
TOTAL ASSETS	69,572,800
Current Liabilities
Accounts payable and accrued expenses	98,001
Accrued offering costs	7,298
Total Current Liabilities	105,299
Deferred underwriting fee payable	2,070,000
TOTAL LIABILITIES	2,175,299
Common stock subject to possible redemption, $0.0001 par value, 6,900,000 shares at redemption value of $10.00 per share	69,000,000
STOCKHOLDERS’ DEFICIT
Common Stock; $0.0001 par value; 30,000,000 shares authorized; 2,125,900 issued and outstanding (excluding 6,900,000 shares subject to possible redemption)	213
Additional paid-in capital
Accumulated deficit	(1,602,712)
Total Stockholders’ Deficit	(1,602,499)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$ 69,572,800

CONDENSED BALANCE SHEET (Parent

CONDENSED BALANCE SHEET (Parenthetical)	Dec. 31, 2021$ / sharesshares
Statement of Financial Position [Abstract]
Common stock subject to possible redemption	6,900,000
Common stock subject to possible redemption, Per Share | $ / shares	$ 10
Common stock, par value | $ / shares	$ 0.0001
Common stock, shares authorized	30,000,000
Common stock, shares issued	2,125,900
Common stock, shares outstanding	2,125,900

CONDENSED STATEMENTS OF OPERATI

CONDENSED STATEMENTS OF OPERATIONS	9 Months Ended
	Dec. 31, 2021USD ($)$ / sharesshares
Income Statement [Abstract]
General and administrative expenses	$ 151,598
Loss from operations	(151,598)
Other income:
Interest earned on investments held in Trust Account	843
Total other income	843
Net loss	$ (150,755)
Weighted average shares outstanding of redeemable common stock | shares	1,156,180
Basic and diluted income per share, redeemable common stock | $ / shares	$ 5.23
Weighted average shares outstanding of non-redeemable common stock | shares	1,603,669
Basic and diluted net loss per share, non-redeemable common stock | $ / shares	$ (3.87)

CONDENSED STATEMENTS OF CHANGES

CONDENSED STATEMENTS OF CHANGES IN STOCKHOLDER'S EQUITY - 9 months ended Dec. 31, 2021 - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance – April 8, 2021 (Inception) at Apr. 07, 2021
Beginning balance, shares at Apr. 07, 2021
Issuance of common stock to Sponsor	$ 173	24,827		25,000
Issuance of common stock to Sponsor, Shares	1,725,000
Proceeds allocated to Public Rights		5,865,000		5,865,000
Allocation of offering costs to Public Rights		(432,680)		(432,680)
Sale of 223,000 Private Units	$ 22	2,229,978		2,230,000
Sale of 205,000 Private Units, Shares	223,000
Issuance of Representative Shares	$ 18	1,383,599		1,383,617
Issuance of Representative Shares, Shares	177,900
Accretion for common stock subject to redemption amount		(9,070,724)	(1,451,957)	(10,522,681)
Net loss			(150,755)	(150,755)
Balance – December 31, 2021 at Dec. 31, 2021	$ 213		$ (1,602,712)	$ (1,602,499)
Ending balance, shares at Dec. 31, 2021	2,125,900

CONDENSED STATEMENT OF CASH FLO

CONDENSED STATEMENT OF CASH FLOWS	9 Months Ended
	Dec. 31, 2021USD ($)
Cash Flows from Operating Activities:
Net loss	$ (150,755)
Adjustments to reconcile net loss to net cash used in operating activities:
Interest earned on investments held in Trust Account	(843)
Changes in operating assets and liabilities:
Prepaid expenses	(97,419)
Accounts payable and accrued expenses	98,001
Net cash used in operating activities	(151,016)
Cash Flows from Investing Activities:
Investment of cash into Trust Account	(69,000,000)
Net cash used in investing activities	(69,000,000)
Cash Flows from Financing Activities:
Proceeds from issuance of common stock to Sponsor	25,000
Proceeds from sale of Units,	69,000,000
Proceeds from sale of Private Units	2,230,000
Payment of underwriter compensation	(1,380,000)
Repayment of promissory note – related party	(83,571)
Payment of offering costs	(165,875)
Net cash provided by financing activities	69,625,554
Net Change in Cash	474,538
Cash – Beginning of period
Cash – End of period	474,538
Non-Cash financing activities:
Offering costs included in accrued offering costs	7,298
Issuance of Representative Shares	1,383,617
Offering costs paid through promissory note	83,571
Accretion to Class A common stock subject to possible redemption	10,522,681
Deferred underwriting fee payable	$ 2,070,000

DESCRIPTION OF ORGANIZATION AND

DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATION	9 Months Ended
	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATION	NOTE 1. DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATION Mountain Crest Acquisition Corp. V (the “Company”) is a newly organized blank check company that was incorporated in Delaware on April 8, 2021. The Company was formed for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business combination with one or more businesses (the “Business Combination”). Although the Company is not limited to a particular industry or sector for purposes of consummating a Business Combination, the Company intends to focus its search on private companies in North America and Asia Pacific regions that have positive operating cash flow or compelling economics and clear paths to positive operating cash flow, significant assets, and successful management teams that are seeking access to the U.S. public capital markets. The Company is an early stage and emerging growth company and, as such, the Company is subject to all of the risks associated with early stage and emerging growth companies. As of December 31, 2021, the Company had not commenced any operations. All activity for the period from April 8, 2021 (inception) through December 31, 2021 relates to the Company’s formation, the initial public offering (“Initial Public Offering”), which is described below, and subsequent to the Initial Public Offering, identifying a target company for a Business Combination. The Company will not generate any operating revenues until after the completion of its initial Business Combination, at the earliest. The Company will generate non-operating income in the form of interest income from the proceeds derived from the Initial Public Offering. The registration statement for the Company’s Initial Public Offering was declared effective on November 12, 2021. On November 16, 2021, the Company consummated the Initial Public Offering of 6,000,000 10.00 60,000,000 Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale of 205,000 10.00 2,050,000 Following the closing of the Initial Public Offering on November 16, 2021, an amount of $60,000,000 ($10.00 per Unit) from the net proceeds of the sale of the Units in the Initial Public Offering and the sale of the Private Units was placed in a trust account (the “Trust Account”), which may be invested in U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act of 1940, as amended, (the “Investment Company Act”), with a maturity of 180 days or less or in any open-ended investment company that holds itself out as a money market fund meeting the conditions of Rule 2a-7 of the Investment Company Act, as determined by the Company, until the earlier of: (i) the consummation of a Business Combination or (ii) the distribution of the funds in the Trust Account as described below. On November 18, 2021, the underwriters fully exercised their over-allotment option, resulting in an additional 900,000 9,000,000 18,000 10.00 180,000 9,000,000 69,000,000 Transaction costs amounted to $ 5,090,361 1,380,000 2,070,000 1,640,361 1,383,617 The Company’s management has broad discretion with respect to the specific application of the net proceeds of the Initial Public Offering and the sale of the Private Units, although substantially all of the net proceeds are intended to be applied generally toward consummating a Business Combination. The Company’s initial Business Combination must be with one or more target businesses that together have a fair market value equal to at least 80 50 The Company will provide its holders of the outstanding Public Shares (the “public stockholders”) with the opportunity to redeem all or a portion of their Public Shares upon the completion of a Business Combination either (i) in connection with a stockholder meeting called to approve the Business Combination or (ii) by means of a tender offer. The decision as to whether the Company will seek stockholder approval of a Business Combination or conduct a tender offer will be made by the Company, solely in its discretion. The stockholders will be entitled to redeem their shares for a pro rata portion of the amount then on deposit in the Trust Account (initially $10.00 per share, plus any pro rata interest earned on the funds held in the Trust Account and not previously released to the Company to pay its tax obligations). The per-share amount to be distributed to stockholders who redeem their shares will not be reduced by the deferred underwriting commission the Company will pay to the underwriters (as discussed in Note 6). The Company will proceed with a Business Combination if the Company has net tangible assets of at least $ 5,000,001 The Sponsor has agreed to (i) waive its redemption rights with respect to Insider Shares, Private Shares and any Public Shares it may acquire during or after the Initial Public Offering in connection with the consummation of a Business Combination and (ii) not to propose an amendment to the Company’s Amended and Restated Certificate of Incorporation that would affect the substance or timing of the Company’s obligation to redeem 100% of its Public Shares if the Company does not complete a Business Combination, unless the Company provides the public stockholders an opportunity to redeem their Public Shares in conjunction with any such amendment. However, the Sponsor will be entitled to liquidating distributions with respect to any Public Shares acquired if the Company fails to consummate a Business Combination or liquidates within the Combination Period (defined below). The Company will have until November 16, 2022 (or until February 16, 2023 if the Company has executed a definitive agreement for a Business Combination by November 16, 2022 but has not completed the Business Combination by such date) to consummate a Business Combination. However, if the Company anticipates that it may not be able to consummate a Business Combination within 12 months, and the Company has not entered into a definitive agreement for a Business Combination by such date, the Company may extend the period of time to consummate a Business Combination up to two times, each by an additional three months for a total of 18 months to complete a Business Combination (the “Combination Period”). 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 not more than ten business days thereafter, redeem the Public Shares, at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account including interest earned on the funds held in the Trust Account and not previously released to the Company to pay taxes, divided by the number of then outstanding Public Shares, which redemption will completely extinguish public stockholders’ rights as stockholders (including the right to receive further liquidating distributions, if any), subject to applicable law, and (iii) as promptly as reasonably possible following such redemption, subject to the approval of the Company’s remaining stockholders and the Company’s board of directors, dissolve and liquidate, subject in the case of clauses (ii) and (iii) to the Company’s obligations under Delaware law to provide for claims of creditors and the requirements of other applicable law. The Sponsor has agreed to waive its liquidation rights with respect to the Private Shares if the Company fails to complete a Business Combination within the Combination Period. However, if the Sponsor or any of its respective affiliates acquire Public Shares after the Initial Public Offering, such Public Shares will be entitled to liquidating distributions from the Trust Account if the Company fails to complete a Business Combination within the Combination Period. The underwriters have agreed to waive their rights to their deferred underwriting commission (see Note 6) held in the Trust Account in the event the Company does not complete a Business Combination within the Combination Period and, in such event, such amounts will be included with the other funds held in the Trust Account that will be available to fund the redemption of the Public Shares. In the event of such distribution, it is possible that the per share value of the assets remaining available for distribution will be less than the Initial Public Offering price per Unit ($10.00). In order to protect the amounts held in the Trust Account, the Sponsor has agreed to 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 the lesser of (i) $10.00 per Public Share and (ii) the actual amount per Public Share held in the Trust Account as of the date of the liquidation of the Trust Account, if less than $10.00 per Public Share due to reductions in the value of the trust assets, less taxes payable, provided that such liability will not apply to any claims by a third party who executed a waiver of any and all rights to the monies held in the Trust Account nor will it apply to any claims under the Company’s indemnity of the underwriters of Initial Public Offering against certain liabilities, including liabilities under the Securities Act of 1933, as amended (the “Securities Act”). Moreover, in the event that an executed waiver is deemed to be unenforceable against a third party, the Sponsor will not be responsible to the extent of any liability for such third-party claims. The Company will seek to reduce the possibility that the Sponsor will have to indemnify the Trust Account due to claims of creditors by endeavoring to have all vendors, service providers, prospective target businesses or other entities with which the Company does business, execute agreements with the Company waiving any right, title, interest or claim of any kind in or to monies held in the Trust Account. Risks and Uncertainties Management continues to evaluate the impact of the COVID-19 pandemic and has concluded that while it is reasonably possible that the virus could have a negative effect on the Company’s financial position, results of its operations, and/or search for a target company, the specific impact is not readily determinable as of the date of these financial statements. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Going Concern In connection with the Company’s assessment of going concern considerations in accordance with Financial Accounting Standard Board (“FASB”) Accounting Standards Update (“ASU”) 2014-15, “Disclosures of Uncertainties about an Entity’s Ability to Continue as a Going Concern,” the Company has until November 16, 2022 to consummate the proposed Business Combination. It is uncertain that the Company will be able to consummate the proposed Business Combination by this time. If a business combination is not consummated by this date, there will be a mandatory liquidation and subsequent dissolution of the Company. Management has determined that the mandatory liquidation, should a business combination not occur, and potential subsequent dissolution, raises substantial doubt about the Company’s ability to continue as a going concern. No adjustments have been made to the carrying amounts of assets or liabilities should the Company be required to liquidate after November 16, 2022. The Company intends to complete the proposed Business Combination before the mandatory liquidation date. However, there can be no assurance that the Company will be able to consummate any business combination by November 16, 2022. Liquidity and Capital Resources As of December 31, 2021, the Company had $ 474,538 25,000 83,571 The promissory note from the Sponsor was paid in full at November 16, 2021. In addition, in order to finance transaction costs in connection with a business combination, the Sponsor or an affiliate of the Sponsor or certain of the Company’s officers and directors may, but are not obligated to, provide the Company working capital loans, as defined below (see Note 5). To date, there were no amounts outstanding under any working capital loans. Based on the foregoing, management believes that the Company will have sufficient working capital and borrowing capacity to meet its needs through the earlier of the consummation of a business combination or one year from this filing. Over this time period, the Company will be using these funds for paying existing accounts payable, identifying and evaluating prospective initial business combination candidates, performing due diligence on prospective target businesses, paying for travel expenditures, selecting the target business to merge with or acquire, and structuring, negotiating and consummating the business combination.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying financial statements are presented in U.S. dollars and have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the accounting and disclosure rules and regulations of the Securities and Exchange Commission (the “SEC”). Emerging Growth Company The Company is an “emerging growth company”, as defined in Section 102(b)(1) of the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”) which 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 an emerging growth 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 an election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period, which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company that is neither an emerging growth company nor an emerging growth company that has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. Use of Estimates The preparation of the financial statements in conformity with U.S. GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. 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, the actual results could differ significantly from those estimates. Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. At December 31, 2021, the Company had no Investment Held in Trust Account At December 31, 2021 substantially all of the assets held in the Trust Account were held in money market funds which are invested primarily in U.S. Treasury securities. All of the Company’s investments held in the Trust Account are classified as trading securities. Trading securities are presented on the balance sheet at fair value at the end of each reporting period. Common Stock Subject to Possible Redemption The Company accounts for its common stock subject to possible redemption in accordance with the guidance in FASB Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” Common stock subject to mandatory redemption is classified as a liability instrument and is measured at fair value. Conditionally redeemable common stock (including common stock that features redemption rights that is either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times, common stock is classified as stockholders’ equity. The Company’s common stock features 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, 2021, common stock subject to possible redemption is presented at redemption value as temporary equity, outside of the stockholders’ deficit section of the Company’s balance sheet. At December 31, 2021, the common stock reflected in the balance sheet are reconciled in the following table: Scheduled of common stock subject to possible redemption Gross proceeds $ 69,000,000 Less: Allocation of offering costs related to redeemable shares (4,657,681 ) Proceeds allocated to Public Rights (5,865,000 ) Plus: Accretion of carrying value to redemption value 10,522,681 Common stock subject to possible redemption $ 69,000,000 Offering Costs Offering costs consisted of legal, accounting and other expenses incurred through the Initial Public Offering that were directly related to the Initial Public Offering. Offering costs were allocated to the separable financial instruments issued in the Initial Public Offering based on a relative fair value basis, compared to total proceeds received. Offering costs associated with the common stock issued were initially charged to temporary equity and then accreted to common stock subject to redemption upon the completion of the Initial Public Offering. Offering costs amounted to $ 5,090,361 1,380,000 2,070,000 1,640,361 4,657,681 432,681 Income Taxes The Company follows the asset and liability method of accounting for income taxes under FASB ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that included the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. FASB ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. There were no unrecognized tax benefits as of December 31, 2021. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. 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 is subject to income tax examinations by major taxing authorities since inception. Net Income (Loss) per Common Share The Company complies with accounting and disclosure requirements of FASB ASC 260, Earnings Per Share. The statement of operations includes a presentation of income (loss) per redeemable public share and income (loss) per non-redeemable share following the two-class method of income (loss) per share. In order to determine the net income (loss) attributable to both the public redeemable shares and non-redeemable shares, the Company first considered the total income (loss) allocable to both sets of shares. This is calculated using the total net income (loss) less any dividends paid. For purposes of calculating net income (loss) per share, any remeasurement of the accretion to redemption value of the redeemable shares subject to possible redemption was considered to be dividends paid to the public shareholders. Subsequent to calculating the total income (loss) allocable to both sets of shares, the Company split the amount to be allocated using a ratio of 42% for the redeemable Public Shares and 58% for the non-redeemable shares for the period from April 8, 2021 (inception) through December 31, 2021, reflective of the respective participation rights. The earnings per share presented in the statement of operations is based on the following: Net loss per share presented in the statement of operations For the period from December 31, Net loss $ (150,755 ) Accretion of temporary equity to redemption value (10,522,681 ) Net loss including accretion of temporary equity to redemption value $ (10,673,436 ) Scheduled of basic and diluted net loss per share For the period from Redeemable Non-redeemable Basic and diluted net loss per share: Numerator: Allocation of net loss including accretion of temporary equity $ (4,471,409 ) $ (6,202,027 ) Accretion of temporary equity to redemption value 10,522,681 — Allocation of net loss $ 6,051,272 $ (6,202,027 ) Denominator: Weighted-average shares outstanding 1,156,180 1,603,669 Basic and diluted net loss per share $ 5.23 $ (3.87 ) In connection with the underwriters’ full exercise of their over-allotment option on November 18, 2021, 225,000 As of December 31, 2021, the Company did not have any dilutive securities and other contracts that could, potentially, be exercised or converted into common shares and then share in the Company’s earnings. As a result, diluted loss per share is the same as basic loss per share for the periods presented. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash accounts in a financial institution, which, at times, may exceed the Federal Depository Insurance Coverage of $ 250,000 Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities approximates the carrying amounts represented in the balance sheet, primarily due to their short-term nature. Recent Accounting Standards The Company’s management does not believe that any recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s financial statements.

INITIAL PUBLIC OFFERING

INITIAL PUBLIC OFFERING	9 Months Ended
	Dec. 31, 2021
Initial Public Offering
INITIAL PUBLIC OFFERING	NOTE 3. INITIAL PUBLIC OFFERING Pursuant to the Initial Public Offering, the Company sold 6,000,000 10.00 900,000 9,000,000

PRIVATE PLACEMENT

PRIVATE PLACEMENT	9 Months Ended
	Dec. 31, 2021
Private Placement
PRIVATE PLACEMENT	NOTE 4. PRIVATE PLACEMENT Simultaneously with the closing of the Initial Public Offering, on November 16, 2021, the Sponsor purchased an aggregate of 205,000 10.00 2,050,000 18,000 10.00 180,000

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Dec. 31, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 5. RELATED PARTY TRANSACTIONS Insider Shares On April 8, 2021, the Company issued 1,437,500 25,000 187,500 1,725,000 225,000 Administrative Support Agreement The Company agreed, commencing on November 12, 2021, to pay the Sponsor, affiliates, or advisors a total of up to $ 10,000 20,000 Promissory Notes — Related Parties On April 9, 2021, the Sponsor agreed to loan the Company an aggregate of up to $ 500,000 Related Party Loans In order to finance transaction costs in connection with a Business Combination, the Sponsor, an affiliate of the Sponsor, or the Company’s officers and directors may, but are not obligated to, loan the Company funds from time to time or at any time, as may be required (“Working Capital Loans”). Each Working Capital Loan would be evidenced by a promissory note. The Working Capital Loans would either be paid upon consummation of a Business Combination, without interest, or, at the holder’s discretion, up to $1,500,000 of the Working Capital Loans may be converted into Private Units at a price of $10.00 per unit. The Private Units would be identical to the Private Units. In the event that a Business Combination does not close, the Company may use a portion of the proceeds held outside the Trust Account to repay the Working Capital Loans, but no proceeds held in the Trust Account would be used to repay the Working Capital Loans. As of December 31, 2021, no Working Capital Loans were outstanding.

COMMITMENTS & CONTINGENCIES

COMMITMENTS & CONTINGENCIES	9 Months Ended
	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS & CONTINGENCIES	NOTE 6. COMMITMENTS & CONTINGENCIES Professional Fee The Company paid legal counsel a retainer of $ 25,000 100,000 agreed to pay $50,000 upon closing of a business combination. Underwriting Agreement The Company granted the underwriters a 45-day option from the date of the Initial Public Offering to purchase up to 900,000 900,000 10.00 The Company paid an underwriting fee of $ 0.20 1,380,000 The underwriters are entitled to a deferred fee of $ 0.30 2,070,000 Representative Shares The Company issued to the underwriter and/or its designees 177,900 shares of common stock (the “Representative Shares”). The Company accounted for the Representative Shares as an expense of the Initial Public Offering, resulting in a charge directly to stockholder’s equity. The Company estimates the fair value of Representative Shares to be $1,383,617 based upon the offering price of the shares of $7.78 per share.

STOCKHOLDERS_ DEFICIT

STOCKHOLDERS’ DEFICIT	9 Months Ended
	Dec. 31, 2021
Equity [Abstract]
STOCKHOLDERS’ DEFICIT	NOTE 7. STOCKHOLDERS’ DEFICIT Common Stock The Company is authorized to issue 30,000,000 0.0001 1,437,500 187,500 1,725,000 225,000 2,125,900 6,900,000 Rights Except in cases where the Company is not the surviving company in a Business Combination, each holder of a Public Right will automatically receive one-tenth (1/10) of one share of common stock upon consummation of a Business Combination, even if the holder of a Public Right converted all shares held by him, her or it in connection with a Business Combination or an amendment to the Company’s Amended and Restated Certificate of Incorporation with respect to its pre-business combination activities. In the event that the Company will not be the surviving company upon completion of a Business Combination, each holder of a Public Right will be required to affirmatively convert his, her or its rights in order to receive the one-tenth (1/10) of a share underlying each Public Right upon consummation of the Business Combination. The Company will not issue fractional shares in connection with an exchange of Public Rights. Fractional shares will either be rounded down to the nearest whole share or otherwise addressed in accordance with the applicable provisions of the Delaware General Corporation Law. As a result, the holders of the Public Rights must hold rights in multiples of 10 in order to receive shares for all of the holders’ rights upon closing of a Business Combination.

INCOME TAX

INCOME TAX	9 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
INCOME TAX	NOTE 8. INCOME TAX The Company’s net deferred tax assets are as follows: Scheduled of deferred tax asset December 31, 2021 Deferred tax asset Net operating loss carryforward $ 2,553 Startup/Organization Expenses $ 29,106 Total deferred tax asset 31,659 Valuation allowance (31,659 ) Deferred tax asset, net of allowance $ — The income tax provision consists of the following: Schedule of income tax provision For the period from April 8, 2021 (inception) through December 31, 2021 Federal Current $ — Deferred (31,659 ) State Current $ — Deferred — Change in valuation allowance 31,659 Income tax provision $ — As of December 31, 2021, the Company have $ 12,159 In assessing the realization of the deferred tax assets, management considers whether it is more likely than not that some portion of all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which temporary differences representing net future deductible amounts become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. After consideration of all of the information available, management believes that significant uncertainty exists with respect to future realization of the deferred tax assets and has therefore established a full valuation allowance. For the period from April 8, 2021 (inception) through December 31, 2021, the change in the valuation allowance was $ 31,659 A reconciliation of the federal income tax rate to the Company’s effective tax rate at December 31, 2021 is as follows: Scheduled of reconciliation of federal income tax rate For the period from April 8, 2021 (inception) through December 31, 2021 Statutory federal income tax rate 21.0 % State taxes, net of federal tax benefit 0.0 % Change in valuation allowance (21.0 )% Income tax provision 0.0 % The Company files income tax returns in the U.S. federal jurisdiction in various state and local jurisdictions and is subject to examination by the various taxing authorities.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Dec. 31, 2021
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	NOTE 9.  FAIR VALUE MEASUREMENTS The fair value of the Company’s financial assets and liabilities reflects management’s estimate of amounts that the Company would have received in connection with the sale of the assets or paid in connection with the transfer of the liabilities in an orderly transaction between market participants at the measurement date. In connection with measuring the fair value of its assets and liabilities, the Company seeks to maximize the use of observable inputs (market data obtained from independent sources) and to minimize the use of unobservable inputs (internal assumptions about how market participants would price assets and liabilities). The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities: Level 1: Quoted prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis. Level 2: Observable inputs other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active. Level 3: Unobservable inputs based on our assessment of the assumptions that market participants would use in pricing the asset or liability. The Company classifies its securities in the Trust Account that are invested in funds, such as Mutual Funds or Money Market Funds, that primarily invest in U.S. Treasury and equivalent securities as Trading Securities in accordance with ASC Topic 320 “Investments - Debt and Equity Securities. Trading Securities are recorded at fair market value on the accompanying balance sheet. At December 31, 2021, assets held in the Trust Account were comprised of $69,000,843 in a mutual fund that is invested primarily in U.S. Treasury Securities. Through December 31, 2021, the Company did not withdraw any of the interest earned on the Trust Account. The following table presents information about the Company’s assets that are measured at fair value on a recurring basis at December 31, 2021 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value: Scheduled of fiar value measurments Trading Securities Level Fair Value December 31, 2021 Investments held in Trust Account - Mutual Fund 1 $ 69,000,843

SUBSEQUENT EVENT

SUBSEQUENT EVENT	9 Months Ended
	Dec. 31, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENT	NOTE 10.  SUBSEQUENT EVENT The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the financial statements were issued. Based upon this review, other than as described below, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying financial statements are presented in U.S. dollars and have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the accounting and disclosure rules and regulations of the Securities and Exchange Commission (the “SEC”).
Emerging Growth Company	Emerging Growth Company The Company is an “emerging growth company”, as defined in Section 102(b)(1) of the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”) which 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 an emerging growth 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 an election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period, which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company that is neither an emerging growth company nor an emerging growth company that has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.
Use of Estimates	Use of Estimates The preparation of the financial statements in conformity with U.S. GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. 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, the actual results could differ significantly from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. At December 31, 2021, the Company had no
Investment Held in Trust Account	Investment Held in Trust Account At December 31, 2021 substantially all of the assets held in the Trust Account were held in money market funds which are invested primarily in U.S. Treasury securities. All of the Company’s investments held in the Trust Account are classified as trading securities. Trading securities are presented on the balance sheet at fair value at the end of each reporting period.
Common Stock Subject to Possible Redemption	Common Stock Subject to Possible Redemption The Company accounts for its common stock subject to possible redemption in accordance with the guidance in FASB Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” Common stock subject to mandatory redemption is classified as a liability instrument and is measured at fair value. Conditionally redeemable common stock (including common stock that features redemption rights that is either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times, common stock is classified as stockholders’ equity. The Company’s common stock features 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, 2021, common stock subject to possible redemption is presented at redemption value as temporary equity, outside of the stockholders’ deficit section of the Company’s balance sheet. At December 31, 2021, the common stock reflected in the balance sheet are reconciled in the following table: Scheduled of common stock subject to possible redemption Gross proceeds $ 69,000,000 Less: Allocation of offering costs related to redeemable shares (4,657,681 ) Proceeds allocated to Public Rights (5,865,000 ) Plus: Accretion of carrying value to redemption value 10,522,681 Common stock subject to possible redemption $ 69,000,000
Offering Costs	Offering Costs Offering costs consisted of legal, accounting and other expenses incurred through the Initial Public Offering that were directly related to the Initial Public Offering. Offering costs were allocated to the separable financial instruments issued in the Initial Public Offering based on a relative fair value basis, compared to total proceeds received. Offering costs associated with the common stock issued were initially charged to temporary equity and then accreted to common stock subject to redemption upon the completion of the Initial Public Offering. Offering costs amounted to $ 5,090,361 1,380,000 2,070,000 1,640,361 4,657,681 432,681
Income Taxes	Income Taxes The Company follows the asset and liability method of accounting for income taxes under FASB ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that included the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. FASB ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. There were no unrecognized tax benefits as of December 31, 2021. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. 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 is subject to income tax examinations by major taxing authorities since inception.
Net Income (Loss) per Common Share	Net Income (Loss) per Common Share The Company complies with accounting and disclosure requirements of FASB ASC 260, Earnings Per Share. The statement of operations includes a presentation of income (loss) per redeemable public share and income (loss) per non-redeemable share following the two-class method of income (loss) per share. In order to determine the net income (loss) attributable to both the public redeemable shares and non-redeemable shares, the Company first considered the total income (loss) allocable to both sets of shares. This is calculated using the total net income (loss) less any dividends paid. For purposes of calculating net income (loss) per share, any remeasurement of the accretion to redemption value of the redeemable shares subject to possible redemption was considered to be dividends paid to the public shareholders. Subsequent to calculating the total income (loss) allocable to both sets of shares, the Company split the amount to be allocated using a ratio of 42% for the redeemable Public Shares and 58% for the non-redeemable shares for the period from April 8, 2021 (inception) through December 31, 2021, reflective of the respective participation rights. The earnings per share presented in the statement of operations is based on the following: Net loss per share presented in the statement of operations For the period from December 31, Net loss $ (150,755 ) Accretion of temporary equity to redemption value (10,522,681 ) Net loss including accretion of temporary equity to redemption value $ (10,673,436 ) Scheduled of basic and diluted net loss per share For the period from Redeemable Non-redeemable Basic and diluted net loss per share: Numerator: Allocation of net loss including accretion of temporary equity $ (4,471,409 ) $ (6,202,027 ) Accretion of temporary equity to redemption value 10,522,681 — Allocation of net loss $ 6,051,272 $ (6,202,027 ) Denominator: Weighted-average shares outstanding 1,156,180 1,603,669 Basic and diluted net loss per share $ 5.23 $ (3.87 ) In connection with the underwriters’ full exercise of their over-allotment option on November 18, 2021, 225,000 As of December 31, 2021, the Company did not have any dilutive securities and other contracts that could, potentially, be exercised or converted into common shares and then share in the Company’s earnings. As a result, diluted loss per share is the same as basic loss per share for the periods presented.
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash accounts in a financial institution, which, at times, may exceed the Federal Depository Insurance Coverage of $ 250,000
Fair Value of Financial Instruments	Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities approximates the carrying amounts represented in the balance sheet, primarily due to their short-term nature.
Recent Accounting Standards	Recent Accounting Standards The Company’s management does not believe that any recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Scheduled of common stock subject to possible redemption	Scheduled of common stock subject to possible redemption Gross proceeds $ 69,000,000 Less: Allocation of offering costs related to redeemable shares (4,657,681 ) Proceeds allocated to Public Rights (5,865,000 ) Plus: Accretion of carrying value to redemption value 10,522,681 Common stock subject to possible redemption $ 69,000,000
Net loss per share presented in the statement of operations	Net loss per share presented in the statement of operations For the period from December 31, Net loss $ (150,755 ) Accretion of temporary equity to redemption value (10,522,681 ) Net loss including accretion of temporary equity to redemption value $ (10,673,436 )
Scheduled of basic and diluted net loss per share	Scheduled of basic and diluted net loss per share For the period from Redeemable Non-redeemable Basic and diluted net loss per share: Numerator: Allocation of net loss including accretion of temporary equity $ (4,471,409 ) $ (6,202,027 ) Accretion of temporary equity to redemption value 10,522,681 — Allocation of net loss $ 6,051,272 $ (6,202,027 ) Denominator: Weighted-average shares outstanding 1,156,180 1,603,669 Basic and diluted net loss per share $ 5.23 $ (3.87 )

INCOME TAX (Tables)

INCOME TAX (Tables)	9 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Scheduled of deferred tax asset	Scheduled of deferred tax asset December 31, 2021 Deferred tax asset Net operating loss carryforward $ 2,553 Startup/Organization Expenses $ 29,106 Total deferred tax asset 31,659 Valuation allowance (31,659 ) Deferred tax asset, net of allowance $ —
Schedule of income tax provision	Schedule of income tax provision For the period from April 8, 2021 (inception) through December 31, 2021 Federal Current $ — Deferred (31,659 ) State Current $ — Deferred — Change in valuation allowance 31,659 Income tax provision $ —
Scheduled of reconciliation of federal income tax rate	Scheduled of reconciliation of federal income tax rate For the period from April 8, 2021 (inception) through December 31, 2021 Statutory federal income tax rate 21.0 % State taxes, net of federal tax benefit 0.0 % Change in valuation allowance (21.0 )% Income tax provision 0.0 %

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Dec. 31, 2021
Fair Value Disclosures [Abstract]
Scheduled of fiar value measurments	Scheduled of fiar value measurments Trading Securities Level Fair Value December 31, 2021 Investments held in Trust Account - Mutual Fund 1 $ 69,000,843

DESCRIPTION OF ORGANIZATION A_2

DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATION (Details Narrative) - USD ($)	1 Months Ended		9 Months Ended
	Nov. 18, 2021	Nov. 16, 2021	Dec. 31, 2021
Subsidiary, Sale of Stock [Line Items]
Cash deposited in trust account	$ 69,000,000
Fair market value equal percentage			80.00%
Business combination, percentage of voting securities			50.00%
Net tangible assets			$ 5,000,001
Cash			474,538
Issuance of Founder Shares to Sponsor			25,000
IPO [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of stock, shares		6,000,000
Sale of stock price		$ 10
Sale of Stock, amount		$ 60,000,000
Trust account description		Initial Public Offering on November 16, 2021, an amount of $60,000,000 ($10.00 per Unit) from the net proceeds of the sale of the Units in the Initial Public Offering and the sale of the Private Units was placed in a trust account (the “Trust Account”), which may be invested in U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act of 1940, as amended, (the “Investment Company Act”), with a maturity of 180 days or less or in any open-ended investment company that holds itself out as a money market fund meeting the conditions of Rule 2a-7 of the Investment Company Act, as determined by the Company, until the earlier of: (i) the consummation of a Business Combination or (ii) the distribution of the funds in the Trust Account as described below.
Transaction Costs			5,090,361
Underwriting Fees			1,380,000
Deferred underwriting fees			2,070,000
Offering costs			1,640,361
Representative shares			1,383,617
IPO [Member] | Sponsor [Member]
Subsidiary, Sale of Stock [Line Items]
Issuance of Founder Shares to Sponsor			25,000
Loan			$ 83,571
Private Placement [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of stock price	$ 10
Sale of Stock, amount	$ 180,000
Deposited Trust Account	$ 9,000,000
Private Placement [Member] | Sponsor [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of stock, shares		205,000
Sale of stock price		$ 10
Sale of Stock, amount		$ 2,050,000
Over-Allotment Option [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of stock, shares	18,000
Sale of stock price	$ 10
Repurchase of additional shares	900,000
Stock Repurchased During Period, Value	$ 9,000,000

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	9 Months Ended
	Dec. 31, 2021USD ($)
Accounting Policies [Abstract]
Gross proceeds	$ 69,000,000
Allocation of offering costs related to redeemable shares	(4,657,681)
Proceeds allocated to Public Rights	(5,865,000)
Accretion of carrying value to redemption value	10,522,681
Common stock subject to possible redemption	$ 69,000,000

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1)	9 Months Ended
	Dec. 31, 2021USD ($)
Accounting Policies [Abstract]
Net loss	$ (150,755)
Accretion of temporary equity to redemption value	(10,522,681)
Net loss including accretion of temporary equity to redemption value	$ (10,673,436)

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2)	9 Months Ended
	Dec. 31, 2021USD ($)$ / sharesshares
Redeemable Shares [Member]
Basic and diluted net loss per share:
Allocation of net loss including accretion of temporary equity	$ (4,471,409)
Accretion of temporary equity to redemption value	10,522,681
Allocation of net loss	$ 6,051,272
Weighted-average shares outstanding | shares	1,156,180
Basic and diluted net loss per share | $ / shares	$ 5.23
Non Redeemable Shares [Member]
Basic and diluted net loss per share:
Allocation of net loss including accretion of temporary equity	$ (6,202,027)
Accretion of temporary equity to redemption value
Allocation of net loss	$ (6,202,027)
Weighted-average shares outstanding | shares	1,603,669
Basic and diluted net loss per share | $ / shares	$ (3.87)

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	1 Months Ended	9 Months Ended
	Nov. 18, 2021	Dec. 31, 2021
Subsidiary, Sale of Stock [Line Items]
Cash equivalents		$ 0
Allocation to public shares		4,657,681
Common stock subject to forfeiture	225,000
Federal depository insurance coverage		250,000
IPO [Member]
Subsidiary, Sale of Stock [Line Items]
Offering costs		5,090,361
Underwriting fees		1,380,000
Deferred underwriting fees		2,070,000
Other offering costs		1,640,361
Allocation to public rights		$ 432,681

INITIAL PUBLIC OFFERING (Detail

INITIAL PUBLIC OFFERING (Details Narrative) - USD ($)	1 Months Ended
	Nov. 18, 2021	Nov. 16, 2021
IPO [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of stock, shares		6,000,000
Purchase price, per unit		$ 10
Over-Allotment Option [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of stock, shares	18,000
Number of share issued	900,000
Proceeds from Issuance Initial Public Offering	$ 9,000,000

PRIVATE PLACEMENT (Details Narr

PRIVATE PLACEMENT (Details Narrative) - USD ($)	1 Months Ended		9 Months Ended
	Nov. 18, 2021	Nov. 16, 2021	Dec. 31, 2021
Subsidiary, Sale of Stock [Line Items]
Proceeds from Issuance of Private Placement			$ 2,230,000
Private Placement [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of stock price	$ 10
Sale of stock amount	$ 180,000
Private Placement [Member] | Sponsor [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of stock, shares		205,000
Sale of stock price		$ 10
Sale of stock amount		$ 2,050,000
Over-Allotment Option [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of stock, shares	18,000
Sale of stock price	$ 10
Proceeds from Issuance of Private Placement	$ 180,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Nov. 12, 2021	Apr. 09, 2021	Nov. 18, 2021	May 27, 2021	Dec. 31, 2021	Nov. 02, 2021
Related Party Transaction [Line Items]
Value of shares issued					$ 25,000
Preferred stock, shares issued						1,725,000
Preferred stock, shares outstanding						1,725,000
Fees paid for services					$ 20,000
Administrative Support Agreement [Member]
Related Party Transaction [Line Items]
Related Party expenses	$ 10,000
Promissory Note [Member]
Related Party Transaction [Line Items]
Related Party expenses		$ 500,000
Insider Shares [Member] | Over-Allotment Option [Member]
Related Party Transaction [Line Items]
Number of shares issued			225,000	187,500	187,500
Insider Shares [Member] | Sponsor [Member]
Related Party Transaction [Line Items]
Number of shares issued					1,437,500
Value of shares issued					$ 25,000

COMMITMENTS & CONTINGENCIES (De

COMMITMENTS & CONTINGENCIES (Details Narrative) - USD ($)	1 Months Ended		9 Months Ended
	Nov. 18, 2021	Nov. 16, 2021	Dec. 31, 2021
Subsidiary, Sale of Stock [Line Items]
Legal counsel retainer fee			$ 25,000
Closing legal counsel fee			$ 100,000
Business combination description			agreed to pay $50,000 upon closing of a business combination.
Deferred underwriting fee payable			$ 2,070,000
Representative Shares description		Company issued to the underwriter and/or its designees 177,900 shares of common stock (the “Representative Shares”). The Company accounted for the Representative Shares as an expense of the Initial Public Offering, resulting in a charge directly to stockholder’s equity. The Company estimates the fair value of Representative Shares to be $1,383,617 based upon the offering price of the shares of $7.78 per share.
Over-Allotment Option [Member]
Subsidiary, Sale of Stock [Line Items]
Number of units issued excluding underwriters			900,000
Stock repurchased, shares	900,000
Share price	$ 10
Underwriting fee per unit	$ 0.20
Underwriting fee payable	$ 1,380,000
Deferred fee per unit	$ 0.30
Deferred underwriting fee payable	$ 2,070,000

STOCKHOLDERS_ DEFICIT (Details

STOCKHOLDERS’ DEFICIT (Details Narrative) - $ / shares	Nov. 02, 2021	Nov. 18, 2021	May 27, 2021	Dec. 31, 2021
Subsidiary, Sale of Stock [Line Items]
Common stock, shares authorized				30,000,000
Common stock, par value				$ 0.0001
Common stock, shares issued			1,437,500	2,125,900
Common stock, shares outstanding			1,437,500	2,125,900
Preferred stock, shares issued	1,725,000
Preferred stock, shares outstanding	1,725,000
Common stock subject to possible redemption				6,900,000
Common Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock, shares issued				2,125,900
Common stock, shares outstanding				2,125,900
Shares Issued				1,725,000
Over-Allotment Option [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock shares subjuct to forfeiture	225,000
Insider Shares [Member] | Over-Allotment Option [Member]
Subsidiary, Sale of Stock [Line Items]
Shares Issued		225,000	187,500	187,500

INCOME TAX (Details)

INCOME TAX (Details)	Dec. 31, 2021USD ($)
Deferred tax asset
Net operating loss carryforward	$ 2,553
Startup/Organization Expenses	29,106
Total deferred tax asset	31,659
Valuation allowance	(31,659)
Deferred tax asset, net of allowance

INCOME TAX (Details 1)

INCOME TAX (Details 1)	9 Months Ended
	Dec. 31, 2021USD ($)
Federal
Current
Deferred	(31,659)
State
Current
Deferred
Change in valuation allowance	31,659
Income tax provision

INCOME TAX (Details 2)

INCOME TAX (Details 2)	9 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Statutory federal income tax rate	21.00%
State taxes, net of federal tax benefit	0.00%
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Percent	(21.00%)
Income tax provision	0.00%

INCOME TAX (Details Narrative)

INCOME TAX (Details Narrative)	9 Months Ended
	Dec. 31, 2021USD ($)
Income Tax Disclosure [Abstract]
Operating loss carryforward	$ 12,159
Change in the valuation allowance	$ 31,659

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details)	Dec. 31, 2021USD ($)
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash, and U.S. Treasury Securities	$ 69,000,843