Minority Equality Opportunities Acquisition (MEOA) 10-Q 12 Oct 21 2021 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	4 Months Ended
	Jun. 30, 2021	Oct. 12, 2021
Document Information Line Items
Entity Registrant Name	MINORITY EQUALITY OPPORTUNITIES ACQUISITION INC.
Trading Symbol	MEOA
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Amendment Flag	false
Entity Central Index Key	0001859310
Entity Current Reporting Status	No
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Jun. 30, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q2
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Shell Company	true
Entity Ex Transition Period	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	001-40756
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	86-3436718
Entity Address, Address Line One	100 Executive Court
Entity Address, City or Town	Waxahachie
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	75165
City Area Code	(214)
Local Phone Number	444-7321
Title of 12(b) Security	Class A Common Stock, par value $0.0001 per share
Security Exchange Name	NASDAQ
Entity Interactive Data Current	Yes
Class A Common Stock
Document Information Line Items
Entity Common Stock, Shares Outstanding		12,808,125
Class B Common Stock
Document Information Line Items
Entity Common Stock, Shares Outstanding		3,162,500

Unaudited Condensed Balance She

Unaudited Condensed Balance Sheet	Jun. 30, 2021USD ($)
Assets:
Cash	$ 4,680
Total current assets	4,680
Deferred offering costs	234,357
Total assets	239,037
Liabilities and Stockholder’s Equity
Accrued offering costs and expenses	180,235
Promissory Note - Related Party	34,434
Total current liabilities	214,669
Commitments and Contingencies
Stockholder’s Equity:
Preferred stock, $0.0001 par value; 1,000,000 shares authorized; none issued and outstanding
Additional paid-in capital	24,684
Accumulated deficit	(632)
Total stockholder’s equity	24,368
Total Liabilities and Stockholder’s Equity	239,037
Class A common stock
Stockholder’s Equity:
Common stock value
Class B Common Stock
Stockholder’s Equity:
Common stock value	$ 316	[1]
[1]	Includes up to 412,500 shares of Class B common stock subject to forfeiture if the over-allotment option was not exercised in full or in part by the underwriters (see Note 5). On August 25, 2021, the Company effected a stock dividend of 1/10 th

Unaudited Condensed Balance S_2

Unaudited Condensed Balance Sheet (Parentheticals)	Jun. 30, 2021$ / sharesshares
Preferred stock par value (in Dollars per share) | $ / shares	$ 0.0001
Preferred stock, shares authorized	1,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Class A common stock
Common stock par value (in Dollars per share) | $ / shares	$ 0.0001
Common stock, shares authorized	100,000,000
Common stock, shares issued
Common stock, shares outstanding
Class B Common Stock
Common stock par value (in Dollars per share) | $ / shares	$ 0.0001
Common stock, shares authorized	20,000,000
Common stock, shares issued	3,162,500
Common stock, shares outstanding	3,162,500

Unaudited Condensed Statements

Unaudited Condensed Statements of Operations - USD ($)		3 Months Ended	4 Months Ended
		Jun. 30, 2021	Jun. 30, 2021
Income Statement [Abstract]
Formation and operating cost		$ 85	$ 632
Loss from Operations		(85)	(632)
Net loss		$ (85)	$ (632)
Basic and diluted weighted average shares outstanding (in Shares)	[1]	2,750,000	2,750,000
Basic and diluted net income per common share (in Dollars per share)		$ 0	$ 0
[1]	Excludes up to 412,500 shares of Class B common stock subject to forfeiture if the over-allotment option was not exercised in full or in part by the underwriters (see Note 5). As a result of the underwriter’s election to fully exercise the over-allotment option on August 30, 2021, the founder shares are no longer subject to forfeiture (see Note 8).

Unaudited Condensed Statement o

Unaudited Condensed Statement of Changes in Stockholder’s Equity - USD ($)		Class BCommon stock	Additional Paid-in Capital	Accumulated Deficit	Total
Balance at Feb. 17, 2021
Balance (in Shares) at Feb. 17, 2021	[1]
Net income (loss)				(547)	(547)
Balance at Mar. 31, 2021				(547)	(547)
Balance (in Shares) at Mar. 31, 2021	[1]
Issuance of Class B common stock to Sponsor		$ 316	24,684		25,000
Issuance of Class B common stock to Sponsor (in Shares)	[1]	3,162,500
Net income (loss)				(85)	(85)
Balance at Jun. 30, 2021		$ 316	$ 24,684	$ (632)	$ 24,368
Balance (in Shares) at Jun. 30, 2021	[1]	3,162,500
[1]	Includes up to 412,500 shares of Class B common stock subject to forfeiture if the over-allotment option was not exercised in full or in part by the underwriters (see Note 5). On August 25, 2021, the Company effected a stock dividend of 1/10 th

Unaudited Condensed Statement_2

Unaudited Condensed Statement of Cash Flows	4 Months Ended
	Jun. 30, 2021USD ($)
Cash flows from operating activities:
Net loss	$ (632)
Changes in current assets and liabilities:
Accrued expenses	547
Net cash used in operating activities	(85)
Cash flows from financing activities:
Proceeds from issuance of promissory note to related party	20,000
Payment of deferred offering costs	(15,235)
Net cash provided by financing activities	4,765
Net change in cash	4,680
Cash, beginning of the period
Cash, end of the period	4,680
Supplemental disclosure of non-cash financing activities:
Deferred offering costs paid by promissory note – related party	14,434
Accrued deferred offering costs	179,688
Deferred offering costs paid by Sponsor in exchange for issuance of Class B common stock	$ 25,000

Organization and Business Opera

Organization and Business Operations	4 Months Ended
	Jun. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Business Operations	Note 1 — Organization and Business Operations Minority Equality Opportunities Acquisition Inc. (the “Company”) was incorporated as a Delaware corporation on February 18, 2021. The Company was incorporated 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”). The Company has not selected any Business Combination target and the Company has not, nor has anyone on its behalf, initiated any substantive discussions, directly or indirectly, with any Business Combination target. The Company may pursue an initial Business Combination target in any business or industry. As of June 30, 2021, the Company had not commenced any operations. All activity through June 30, 2021 relates to the Company’s formation and preparation for the Initial Public Offering (the “Public Offering” or “IPO”) IPO The Company’s sponsor is Minority Equality Opportunities Acquisition Sponsor, LLC, a Delaware limited liability company (the “Sponsor”). Subsequent to June 30, 2021, he registration statement for the Company’s IPO was declared effective by the U.S. Securities and Exchange Commission (the “SEC”) on August 25, 2021 (the “Effective Date”). On August 30, 2021, the Company consummated the IPO of 12,650,000 units (the “Units”, and with respect to the Class A common stock included in the units, the “public shares”), which included the full exercise by the underwriters of the over-allotment option to purchase an additional 1,650,000 Units, at $10.00 per Unit generating gross proceeds of $126,500,000, which is described in Note 3. Simultaneously with the closing of the IPO, the Company consummated the sale of 6,027,500 warrants (the “Private Placement Warrants”) at a price of $1.00 per warrant in a private placement to the Sponsor and to Maxim Partners LLC, generating gross proceeds to the Company of $6,027,500, which is described in Note 4. A total of 5,395,000 Private Placement Warrants were issued to the Sponsor and a total of 632,500 Private Placement Warrants were issued to Maxim Partners LLC. The Company also issued 158,125 shares of Class A common stock to Maxim Group LLC (“Maxim”), the representative of the underwriters, which is deemed compensation by FINRA and therefore subject to a lock-up for a period of 180 days immediately following the commencement of sales of the IPO (the “representative’s common stock”). Additionally, Maxim has agreed not to transfer, assign or sell any such shares until the completion of the initial Business Combination. In addition, Maxim has agreed (i) to waive its redemption rights with respect to such shares in connection with the completion of the initial Business Combination and (ii) to waive its rights to liquidating distributions from the trust account with respect to such shares if the Company fails to complete its initial Business Combination within 12 months from the closing of the IPO (or 21 months from the closing of the IPO if the Company extends the period of time to consummate the initial Business Combination). Transaction costs amounted to $8,998,713, consisting of $2,403,500 of underwriting fees, $4,554,000 of deferred underwriting fees (see Note 6), $586,779 of other offering costs, and $1,454,434 of the fair value of the representative’s common stock. Of the $8,998,713 aggregate transaction costs, $741,209 was allocated to expense associated with the warrant liability. Following the closing of the IPO on August 30, 2021, an amount of $128,397,500 ($10.15 per Unit) from the net proceeds of the sale of the Units in the IPO and the sale of the Private Placement Warrants was deposited in a trust account (the “Trust Account”) and may only be invested in U.S. government treasury obligations with a maturity of 185 days or less or in money market funds meeting certain conditions under Rule 2a-7 under the Investment Company Act which invest only in direct U.S. government treasury obligations. Except with respect to interest earned on the funds held in the Trust Account that may be released to the Company to pay its franchise and income tax obligations (less up to $100,000 of interest to pay dissolution expenses), the proceeds from the IPO and the sale of the Private Placement Warrants will not be released from the Trust Account until the earliest of: (a) the completion of the initial Business Combination; (b) the redemption of any public shares properly submitted in connection with a stockholder vote to amend the Company’s certificate of incorporation: (i) to modify the substance or timing of the Company’s obligation to redeem 100% of the public shares if the Company does not complete the initial Business Combination within 12 months from the closing of the IPO (or 21 months from the closing of the IPO if the Company extends the period of time to consummate a Business Combination); or (ii) with respect to any other material provision relating to stockholders’ rights or pre-Business Combination activity; and (c) the redemption of the public shares if the Company is unable to complete the initial Business Combination within 12 months from the closing of the IPO (or 21 months from the closing of the IPO if the Company extends the period of time to consummate a Business Combination), subject to applicable law. The Company will provide its public stockholders with the opportunity to redeem all or a portion of their public shares upon the completion of the initial Business Combination either (i) in connection with a stockholder meeting called to approve the initial Business Combination; or (ii) by means of a tender offer. The decision as to whether the Company will seek stockholder approval of a proposed initial Business Combination or conduct a tender offer will be made by the Company, solely in its discretion, and will be based on a variety of factors, such as the timing of the transaction and whether the terms of the transaction would require the Company to seek stockholder approval under the law or stock exchange listing requirements. The Company will provide the public stockholders with the opportunity to redeem all or a portion of their public shares upon the completion of the initial Business Combination at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account as of two business days prior to voting on the initial Business Combination, including interest earned on the funds held in the Trust Account and not previously released to the Company to pay its franchise and income taxes, divided by the number of then outstanding public shares, subject to the limitations described herein. The amount in the Trust Account is initially $10.15 per public share. The Company will have only 12 months from August 30, 2021, the closing of the IPO (or 21 months from the closing of the IPO if the Company extends the period of time to consummate the initial Business Combination) (the “Combination Period”), to complete the initial Business Combination. However, if the Company anticipates that it may not be able to consummate the initial Business Combination within 12 months, the Company may extend the period of time to consummate a Business Combination by up to three additional three-month periods (up to a maximum of 21 months from the closing of the IPO). Pursuant to the terms of the Company’s certificate of incorporation and the trust agreement entered into between the Company and Continental Stock Transfer & Trust Company, in order to extend the time available for the Company to consummate its initial Business Combination, the sponsor or its affiliates or designees must deposit into the trust account, for each additional three-month period, $1,100,000, or up to $1,265,000 if the underwriters exercise the over-allotment option in full ($0.10 per share), on or prior to the date of the deadline with respect to such three-month extension period. The sponsor and its affiliates or designees are not obligated to fund the trust account to extend the time for the Company to complete its initial Business Combination. If the Company is unable to complete the initial 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 its franchise and income taxes (less up to $100,000 of interest to pay dissolution expenses), 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 board of directors, dissolve and liquidate, subject in each case to the Company’s obligations under Delaware law to provide for claims of creditors and the requirements of other applicable law. There will be no redemption rights or liquidating distributions with respect to the warrants, which will expire worthless if the Company fails to complete the initial Business Combination within the Combination Period. The initial stockholders, Sponsor, executive officers and directors have entered into a letter agreement with the Company, pursuant to which they have agreed to (i) waive their redemption rights with respect to their founder shares and public shares in connection with the completion of the initial Business Combination; (ii) waive their redemption rights with respect to their founder shares and public shares in connection with a stockholder vote to approve an amendment to the certificate of incorporation: (A) to modify the substance or timing of the Company’s obligation to redeem 100% of the public shares if the Company does not complete the initial Business Combination within the Combination Period; or (B) with respect to any other material provision relating to stockholders’ rights or pre-initial Business Combination activity; and (iii) waive their rights to liquidating distributions from the Trust Account with respect to their founder shares if the Company fails to complete the initial Business Combination within the Combination Period, although they will be entitled to liquidating distributions from the Trust Account with respect to any public shares they hold if the Company fails to complete the initial Business Combination within the Combination Period. The Sponsor has agreed that it will be liable to the Company if and to the extent any claims by a third party for services rendered or products sold to the Company, or a prospective target business with which the Company has entered into a written letter of intent, confidentiality or similar agreement or Business Combination agreement, reduce the amount of funds in the Trust Account to below the lesser of (i) $10.15 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 $10.15 per 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 or prospective target business who executed a waiver of any and all rights to the monies held in the Trust Account (whether or not such waiver is enforceable) nor will it apply to any claims under the Company’s indemnity of the underwriters of the IPO against certain liabilities, including liabilities under the Securities Act. However, the Company has not asked the Sponsor to reserve for such indemnification obligations, nor has the Company independently verified whether the Sponsor has sufficient funds to satisfy its indemnity obligations and believes that the Sponsor’s only assets are securities of the Company. Therefore, the Company cannot assure that the Sponsor would be able to satisfy those obligations. Liquidity and Capital Resources As of June 30, 2021, the Company had $4,680 in cash and a working capital deficit of $209,989 (excluding deferred offering costs). The Company’s liquidity needs up to June 30, 2021 had been satisfied through a capital contribution from the Sponsor of $25,000 (see Note 5) for the founder shares and the loan under an unsecured promissory note from the Sponsor of up to $300,000 (see Note 5). After consummation of the IPO on August 30, 2021, the Company had approximately $1.6 million in its operating bank account, and working capital of approximately $0.8 million. O n September 3, 2021, the Sponsor agreed to provide the Company with loans in such amounts as may be required by the Company to fund the Company’s working capital requirements up to an aggregate of $500,000 (see Note 9). 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. 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

Revision of Previously Issued F

Revision of Previously Issued Financial Statements	4 Months Ended
	Jun. 30, 2021
Condensed Financial Information Disclosure [Abstract]
Revision of Previously Issued Financial Statements	Note 2 — Revision of Previously Issued Financial Statements In the Company’s balance sheet dated August 30, 2021, filed on Form 8-K on September 3, 2021, a portion of the public shares were classified as permanent equity to maintain shareholder’s equity above $5 million on the basis that the Company will consummate its initial business combination only if the Company has net tangible assets of at least $5,000,001. Thus, the Company can only complete a merger and continue to exist as a public company if there is sufficient Public Shares that do not redeem at the merger and so it is appropriate to classify the portion of its public shares required to keep its shareholder’s equity above $5 million as “shares not subject to redemption.” However, in light of recent comment letters issued by the SEC to multiple special purpose acquisition companies, management re-evaluated the Company’s accounting classification of public shares. Upon re-evaluation, management determined that the public shares include certain provisions that require classification of the public shares as temporary equity regardless of the minimum net tangible asset required by the Company to complete its initial business combination. Therefore, the Company, in consultation with its Audit Committee, concluded that its previously issued balance sheet as of August 30, 2021, should be revised to report all public shares as temporary equity. As such the Company is revising its August 30, 2021 balance sheet in this Quarterly Report. Impact of the Revision The impact to the balance sheet dated August 30, 2021, filed on Form 8-K on September 3, 2021 related to the impact of accounting for all public shares as temporary equity resulted in a $23.5 million increase to the Class A common stock subject to redemption mezzanine equity line item on August 30, 2021 and an offsetting decrease to total stockholder’ equity which is reflected in the changes to the Class A common stock, additional paid in capital, and accumulated deficit lines. As of August 30, 2021 As Previously Revision As Revised Class A common stock, $0.0001 par value; stock subject to possible redemption at redemption value of $10.15 $ 104,917,708 $ 23,479,792 $ 128,397,500 Stockholders’ equity Class A common stock - $0.0001 par value 247 (231 ) 16 Class B common stock - $0.0001 par value 316 — 316 Additional paid-in-capital 5,745,824 (5,745,824 ) — Accumulated deficit (746,385 ) (17,733,737 ) (18,480,122 ) Total stockholders’ equity $ 5,000,002 $ (23,479,792 ) $ (18,479,790 ) Shares subject to possible redemption 10,336,720 2,313,280 12,650,000

Significant Accounting Policies

Significant Accounting Policies	4 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Significant Accounting Policies	Note 3 — Significant Accounting Policies Basis of Presentation The accompanying unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X of the SEC. Certain information or footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted, pursuant to the rules and regulations of the SEC for interim financial reporting. Accordingly, they do not include all the information and footnotes necessary for a complete presentation of financial position, results of operations, or cash flows. In the opinion of management, the accompanying unaudited condensed financial statements include all adjustments, consisting of a normal recurring nature, which are necessary for a fair presentation of the financial position, operating results and cash flows for the periods presented. The accompanying unaudited condensed financial statements should be read in conjunction with the Company’s Prospectus, which contains the initial audited financial statements and notes thereto for the period from February 18, 2021 (inception) to April 21, 2021 as filed with the SEC on August 27, 2021. The interim results for the three months ended June 30, 2021 and for the period from February 18, 2021 (inception) through June 30, 2021 are not necessarily indicative of the results to be expected for the year ending December 31, 2021 or for any future interim periods. Emerging Growth Company Status The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act of 1933, as amended, (the “Securities Act”), as modified by the Jumpstart our Business Startups Act of 2012, (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statement 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 The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of expenses during the reporting period. Actual results could differ from those estimates Cash and Cash Equivalents 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 not have any cash equivalents as of June 30, 2021. Deferred Offering Costs The Company complies with the requirements of the ASC 340-10-S99-1. Deferred offering costs consists of legal, accounting, underwriting fees and other costs incurred through the balance sheet date that are directly related to the Public Offering. Offering costs are allocated to the separable financial instruments to be issued in the IPO based on a relative fair value basis, compared to total proceeds received. Upon closing of the IPO on August 30, 2021, offering costs associated with warrant liabilities were expensed, and offering costs associated with the Class A common stock were charged to stockholders’ equity. Transaction costs amounted to $8,998,713, of which $741,209 were allocated to expense associated with the warrant liability. Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under the FASB ASC 820, “Fair Value Measurements and Disclosures,” approximates the carrying amounts represented in the balance sheet. The Company follows the guidance in ASC 820 for its financial assets and liabilities that are re-measured and reported at fair value at each reporting period, and non-financial assets and liabilities that are re-measured and reported at fair value at least annually. 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 — 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. Class A Common Stock Subject to Possible Redemption As of June 30, 2021, there were no Class A common stock issued or outstanding. The Company will account for its common stock subject to possible redemption in accordance with the guidance in FASB ASC Topic 480 “Distinguishing Liabilities from Equity.” Class A common stock subject to mandatory redemption (if any) is classified as a liability instrument and measured at fair value. Conditionally redeemable common stock (including shares of common stock 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) is classified as temporary equity. At all other times, common stock is classified as stockholders’ equity. The Company’s Class A common stock will feature certain redemption rights that are considered to be outside of the Company’s control and will be subject to the occurrence of uncertain future events. Accordingly, common stock subject to possible redemption will be presented at redemption value as temporary equity, outside of the stockholders’ equity section of the Company’s condensed balance sheet. Derivative Financial Instruments The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives in accordance with ASC Topic 815, “Derivatives and Hedging”. Derivative instruments are initially recorded at fair value on the grant date and re-valued at each reporting date, with changes in the fair value reported in the statements of operations. Derivative assets and liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date. Warrant Liability The Company evaluated the Public Warrants and Private Placement Warrants to be issued in connection with the IPO (collectively, “Warrants”) in accordance with ASC 815-40, “Derivatives and Hedging — Contracts in Entity’s Own Equity”, and concluded that a provision in the Warrant Agreement related to certain tender or exchange offers precludes the Warrants from being accounted for as components of equity. As the Warrants meet the definition of a derivative as contemplated in ASC 815, the Warrants will be recorded as derivative liabilities on the balance sheet and measured at fair value at inception (on the date of the IPO) and at each reporting date in accordance with ASC 820, “Fair Value Measurement”, with changes in fair value recognized in the statement of operations in the period of change. Net Loss Per Common Share The Company complies with the accounting and disclosure requirements of FASB ASC Topic 260, “Earnings Per Share.” Net loss per common share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period, excluding common stock subject to forfeiture. Weighted average shares were reduced for the effect of an aggregate of 412,500 shares of common stock that are subject to forfeiture if the over-allotment option is not exercised by the underwriter. At June 30, 2021, the Company did not have any 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 loss per common share is the same as basic loss per common share for the periods presented. Income Taxes The Company accounts for income taxes under FASB ASC 740, “Income Taxes” (“ASC 740”). ASC 740 requires the recognition of deferred tax assets and liabilities for both the expected impact of differences between the financial statement and tax basis of assets and liabilities and for the expected future tax benefit to be derived from tax loss and tax credit carry forwards. ASC 740 additionally requires a valuation allowance to be established when it is more likely than not that all or a portion of deferred tax assets will not be realized. ASC 740 also clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position 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. ASC 740 also provides guidance on derecognition, classification, interest and penalties, accounting in interim period, disclosure and transition. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of June 30, 2021. 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 has identified the United States as its only “major” tax jurisdiction. The Company is subject to income tax examinations by major taxing authorities since inception. These examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with federal and state 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 provision for income taxes was deemed to be immaterial for the three months ended June 30, 2021 and for the period from February 18, 2021(inception) through June 30, 2021. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of a cash account in a financial institution, which, at times, may exceed the Federal Depository Insurance Corporation coverage of $250,000. At June 30, 2021, the Company had not experienced losses on this account and management believes the Company was not exposed to significant risks on such account. Recent Accounting Pronouncements In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-06, Debt — Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging — Contracts in Entity’s Own Equity (Subtopic 815-40) (“ASU 2020-06”) to simplify accounting for certain financial instruments. ASU 2020-06 eliminates the current models that require separation of beneficial conversion and cash conversion features from convertible instruments and simplifies the derivative scope exception guidance pertaining to equity classification of contracts in an entity’s own equity. The new standard also introduces additional disclosures for convertible debt and freestanding instruments that are indexed to and settled in an entity’s own equity. ASU 2020-06 amends the diluted earnings per share guidance, including the requirement to use the if-converted method for all convertible instruments. ASU 2020-06 is effective January 1, 2022 and should be applied on a full or modified retrospective basis, with early adoption permitted beginning on January 1, 2021. The Company is currently assessing the impact, if any, that ASU 2020-06 would have on its financial position, results of operations or cash flows. Management does not believe that any other recently issued, but not effective, accounting standards, if currently adopted, would have a material effect on the Company’s financial statements.

Initial Public Offering

Initial Public Offering	4 Months Ended
	Jun. 30, 2021
Initial Public Offering Disclosure [Abstract]
Initial Public Offering	Note 4 — Initial Public Offering Public Units On August 30, 2021, the Company sold 12,650,000 Units, which includes the full exercise by the underwriters of the over-allotment option to purchase an additional 1,650,000 Units, at a purchase price of $10.00 per Unit (see Note 8). Each Unit consists of one share of Class A common stock, and one warrant to purchase one share of Class A common stock (the “Public Warrants”). Public Warrants As of June 30, 2021, no warrants were outstanding. . The warrants will expire at 5:00 p.m., New York City time on the warrant expiration date, which is five years after the completion of the initial Business Combination or earlier upon redemption or liquidation. On the exercise of any warrant, the warrant exercise price will be paid directly to the Company and not placed in the Trust Account. The Company will not be obligated to deliver any shares of Class A common stock pursuant to the exercise of a warrant and will have no obligation to settle such warrant exercise unless a registration statement under the Securities Act with respect to the shares of Class A common stock underlying the warrants is then effective and a prospectus relating thereto is current, subject to the Company’s satisfying its obligations described below with respect to registration. No warrant will be exercisable and the Company will not be obligated to issue shares of Class A common stock upon exercise of a warrant unless Class A common stock issuable upon such warrant exercise has been registered, qualified or deemed to be exempt under the securities laws of the state of residence of the registered holder of the warrants. In the event that the conditions in the two immediately preceding sentences are not satisfied with respect to a warrant, the holder of such warrant will not be entitled to exercise such warrant and such warrant may have no value and expire worthless. In no event will the Company be required to net cash settle any warrant. In the event that a registration statement is not effective for the exercised warrants, the purchaser of a Unit containing such warrant will have paid the full purchase price for the Unit solely for the share of Class A common stock underlying such Unit. The Company is not registering the shares of Class A common stock issuable upon exercise of the warrants at this time. However, the Company has agreed that as soon as practicable, but in no event later than 15 business days after the closing of the initial Business Combination, the Company will use its best efforts to file with the SEC a registration statement covering the shares of Class A common stock issuable upon exercise of the warrants, to cause such registration statement to become effective and to maintain a current prospectus relating to those shares of Class A common stock until the warrants expire or are redeemed, as specified in the warrant agreement. If a registration statement covering the shares of Class A common stock issuable upon exercise of the warrants is not effective within 60 business days after the closing of the initial Business Combination, warrant holders may, until such time as there is an effective registration statement and during any period when the Company will have failed to maintain an effective registration statement, exercise warrants on a “cashless basis” in accordance with Section 3(a)(9) of the Securities Act or another exemption. Redemption of warrants Once the warrants become exercisable, the Company may redeem the outstanding warrants: ● in whole and not in part; ● at a price of $0.01 per warrant; ● upon a minimum of 30 days ’ “ ” ● if, and only if, the last sale price of the Class A common stock equals or exceeds $18.00 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within a 30-trading day period ending on the third trading day prior to the date on which the Company sends the notice of redemption to the warrant holders. If the Company calls the warrants for redemption as described above, the management will have the option to require all holders that wish to exercise warrants to do so on a “cashless basis.” In determining whether to require all holders to exercise their warrants on a “cashless basis,” the management will consider, among other factors, the cash position, the number of warrants that are outstanding and the dilutive effect on the stockholders of issuing the maximum number of shares of Class A common stock issuable upon the exercise of the warrants. In such event, each holder would pay the exercise price by surrendering the warrants for that number of shares of Class A common stock equal to the quotient obtained by dividing (x) the product of the number of shares of Class A common stock underlying the warrants, multiplied by the excess of the “fair market value” (defined below) over the exercise price of the warrants by (y) the fair market value. The “fair market value” shall mean the average reported last sale price of the Class A common stock for the 10 trading days ending on the third trading day prior to the date on which the notice of redemption is sent to the holders of warrants.

Private Placement

Private Placement	4 Months Ended
	Jun. 30, 2021
Private Placement [Abstract]
Private Placement	Note 5 — Private Placement Simultaneously with the closing of the IPO, the Sponsor and Maxim Partners LLC purchased an aggregate of 6,027,500 Private Placement Warrants at a purchase price of $1.00 per Private Placement Warrant, generating gross proceeds to the Company of $6,027,500. An aggregate of 5,395,000 Private Placement Warrants were purchased by the Sponsor and an aggregate of 632,500 Private Placement Warrants were purchased by Maxim Partners LLC. A portion of the proceeds from the sale of the Private Placement Warrants was added to the proceeds from the IPO held in the Trust Account (see Note 8). The Private Placement Warrants will not be transferable, assignable or saleable until 30 days after the Business Combination and they will not be redeemable by the Company so long as they are held by the Sponsor, Maxim Partners LLC or their permitted transferees. If the Private Placement Warrants are held by holders other than the Sponsor, Maxim Partners LLC or their permitted transferees, the Private Placement Warrants will be redeemable by the Company and exercisable by the holders on the same basis as the warrants included in the Units sold in the IPO. If the Company does not complete a Business Combination within the Combination Period, the Private Placement Warrants will expire worthless.

Related Party Transactions

Related Party Transactions	4 Months Ended
	Jun. 30, 2021
Related Party Transactions [Abstract]
Related Party Transactions	Note 6 — Related Party Transactions Founder Shares In April 2021, the Sponsor paid $25,000 of deferred offering costs on behalf of the Company in exchange for 2,875,000 shares of Common stock (the “founder shares”). On August 26, 2021, the Company effected a stock dividend of 287,500 shares of Class B common stock, resulting in the Sponsor holding an aggregate of 3,162,500 founder shares, including up to 412,500 founder shares subject to forfeiture depending on the extent to which the underwriters’ over-allotment was not exercised. All shares have been restated retroactively (see Note 8). As a result of the underwriters’ election to fully exercise their over-allotment option on August 30, 2021, none of the founder shares were subject to forfeiture any longer (see Note 8). The initial stockholders have agreed not to transfer, assign, or sell any of their founder shares until the earlier to occur of: (i) one year after the date of the consummation of the initial Business Combination; or (ii) the date on which the Company consummates a liquidation, merger, stock exchange, or other similar transaction that results in all of the stockholders having the right to exchange their shares of Class A common stock for cash, securities, or other property, except to permitted transferees. Any permitted transferees will be subject to the same restrictions and other agreements of the initial stockholders with respect to any founder shares (the “Lock-up”). Promissory Note — Related Party The Sponsor agreed to loan the Company up to $300,000 to be used for a portion of the expenses of the IPO. These loans are non-interest bearing, unsecured and due at the earlier of September 30, 2021 or the closing of the IPO. Through June 30, 2021, the Company had borrowed $34,434 under the promissory note. Subsequent to June 30, 2021, through the closing of the IPO on August 30, 2021, the Company had borrowed an additional $251,334 under the promissory note and on September 3, 2021, the Company repaid the promissory note balance of $285,778 in full (see Note 8). Working Capital Loans In order to finance transaction costs in connection with an intended initial Business Combination, the Sponsor, an affiliate of the Sponsor or certain of the Company’s officers and directors may, but are not obligated to, loan the Company funds as may be required (the “Working Capital Loans”). If the Company completes an initial Business Combination, the Company would repay such loaned amounts out of the proceeds of the Trust Account released to the Company. Otherwise, such loans would be repaid only out of funds held outside the Trust Account. In the event that the initial Business Combination does not close, the Company may use a portion of the working capital held outside the Trust Account to repay such loaned amounts but no proceeds from the Trust Account would be used to repay such loaned amounts. Up to $1,500,000 of such loans may be convertible into Private Placement Warrants of the post Business Combination entity, at a price of $1.00 per warrant at the option of the lender. The warrants would be identical to the Private Placement Warrants issued to the Sponsor and Maxim Partners LLC. As of June 30, 2021, the Company had no borrowings under the Working Capital Loans Administrative Service Fee The Company has entered into an administrative services agreement on the effective date of the registration statement for the IPO pursuant to which the Company will pay an affiliate of the Sponsor a total of $10,000 per month for office space, utilities and secretarial and administrative support services. Upon the earlier of the completion of the Company’s initial Business Combination or its liquidation, the Company will cease paying these monthly fees. As of June 30, 2021, no administrative fees had been recorded or paid.

Commitments and Contingencies

Commitments and Contingencies	4 Months Ended
	Jun. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 7 — Commitments and Contingencies Registration Rights The holders of the founder shares, representative’s common stock, Private Placement Warrants and warrants that may be issued upon conversion of Working Capital Loans (and any shares of Class A common stock issuable upon the exercise of the Private Placement Warrants and warrants that may be issued upon conversion of Working Capital Loans and upon conversion of the founder shares) will be entitled to registration rights pursuant to a registration rights agreement dated August 25, 2021, requiring the Company to register such securities for resale (in the case of the founder shares, only after conversion to Class A common stock). The holders of these securities will be entitled to make up to three demands, excluding short form demands, that the Company registers such securities. In addition, the holders have certain “piggy-back” registration rights with respect to registration statements filed subsequent to the Company’s completion of the initial Business Combination. Notwithstanding the foregoing, the underwriters may not exercise their demand and “piggyback” registration rights after five and seven years after the effective date of the registration statement for the IPO and may not exercise their demand rights on more than one occasion. Underwriting Agreement The underwriter had a 45-day option from the date of the IPO to purchase up to an aggregate of 1,650,000 additional Units at the public offering price less the underwriting commissions to cover over-allotments, if any. On August 30, 2021, the underwriter fully exercised its over-allotment option (see Note 8). The underwriter is entitled to a deferred underwriting discount of 3.6% of the gross proceeds of the Initial Public Offering, which included the exercise of the over-allotment, or $4,554,000, held in the Trust Account upon the completion of the Company’s initial Business Combination subject to the terms of the underwriting agreement. Representative’s Common Stock The Company had agreed to issue to Maxim and/or its designees, 137,500 shares of common stock (or 158,125 shares if the underwriter’s over-allotment option is exercised in full) upon the consummation of the IPO. Upon closing of the IPO on August 30, 2021, the Company issued 158,125 shares of Class A common stock, with a fair value of $1,454,434, Right of First Refusal Subject to certain conditions, the Company granted to Maxim, for a period of 18 months from the closing of the Business Combination, a right of first refusal to act as book running manager and/or placement agent for any and all future private or public equity, equity-linked, convertible and debt offerings during such 18 month period for the Company or any of its successors or subsidiaries. In accordance with FINRA Rule 5110(g)(6), such right of first refusal shall not have a duration of more than three years from the closing of the IPO

Stockholder's Equity

Stockholder's Equity	4 Months Ended
	Jun. 30, 2021
Stockholders' Equity Note [Abstract]
Stockholder’s Equity	Note 8 — Stockholder’s Equity Preferred Stock Class A Common stock Class B Common stock The shares of Class B common stock will automatically convert into shares of the Class A common stock at the time of the initial Business Combination on a one-for-one basis, subject to adjustment for stock splits, stock dividends, reorganizations, recapitalizations, and the like, and subject to further adjustment as provided herein. In the case that additional shares of Class A common stock, or equity-linked securities, are issued or deemed issued in excess of the amounts offered in the IPO and related to the closing of the initial Business Combination, the ratio at which shares of Class B common stock shall convert into shares of Class A common stock will be adjusted (unless the holders of a majority of the outstanding shares of Class B common stock agree to waive such adjustment with respect to any such issuance or deemed issuance) so that the number of shares of Class A common stock issuable upon conversion of all shares of Class B common stock will equal, in the aggregate, on an as-converted basis, 20% of the sum of the total number of all shares of common stock outstanding upon the completion of the IPO (not including the representative’s common stock) plus all shares of Class A common stock and equity-linked securities issued or deemed issued in connection with the initial Business Combination (excluding any shares or equity-linked securities issued, or to be issued, to any seller in the initial Business Combination or any private placement-equivalent warrants issued to the Sponsor, its affiliates, or certain of the Company’s officers and directors upon conversion of Working Capital Loans made to the Company).

Subsequent Events

Subsequent Events	4 Months Ended
	Jun. 30, 2021
Subsequent Events [Abstract]
Subsequent Events	Note 9 — Subsequent Events 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. On August 26, 2021, the Company effected a stock dividend of 1/10 th On August 30, 2021, the Company consummated the IPO of 12,650,000 units (the “Units”), which includes the full exercise by the underwriters of the over-allotment option to purchase an additional 1,650,000 Units, at $10.00 per unit, generating gross proceeds of $126,500,000. Simultaneously with the closing of the IPO, the Company consummated the sale of 6,027,500 warrants to the Sponsor and Maxim Partners LLC, at a price of $1.00 per Private Placement Warrant, generating gross proceeds of $6,027,500. Transaction costs of the IPO amounted to $8,998,713, consisting of $2,403,500 of underwriting fees, $4,554,000 of deferred underwriting fees (see Note 6), $586,779 of other offering costs, and $1,454,434 of the fair value of the representative’s common stock. Of the $8,998,713 aggregate transaction costs, $741,209 was allocated to expense associated with the warrant liability. Subsequent to June 30, 2021, through the closing of the IPO on August 30, 2021, the Company had borrowed an additional $251,334 under the promissory note and on September 3, 2021, the Company repaid the promissory note balance of $285,778 in full. On September 3, 2021, the Sponsor agreed to provide the Company with loans in such amounts as may be required by the Company to fund the Company’s working capital requirements up to an aggregate of $500,000.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	4 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X of the SEC. Certain information or footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted, pursuant to the rules and regulations of the SEC for interim financial reporting. Accordingly, they do not include all the information and footnotes necessary for a complete presentation of financial position, results of operations, or cash flows. In the opinion of management, the accompanying unaudited condensed financial statements include all adjustments, consisting of a normal recurring nature, which are necessary for a fair presentation of the financial position, operating results and cash flows for the periods presented. The accompanying unaudited condensed financial statements should be read in conjunction with the Company’s Prospectus, which contains the initial audited financial statements and notes thereto for the period from February 18, 2021 (inception) to April 21, 2021 as filed with the SEC on August 27, 2021. The interim results for the three months ended June 30, 2021 and for the period from February 18, 2021 (inception) through June 30, 2021 are not necessarily indicative of the results to be expected for the year ending December 31, 2021 or for any future interim periods.
Emerging Growth Company Status	Emerging Growth Company Status The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act of 1933, as amended, (the “Securities Act”), as modified by the Jumpstart our Business Startups Act of 2012, (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statement with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of expenses during the reporting period. Actual results could differ from those estimates
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company did not have any cash equivalents as of June 30, 2021.
Deferred Offering Costs	Deferred Offering Costs The Company complies with the requirements of the ASC 340-10-S99-1. Deferred offering costs consists of legal, accounting, underwriting fees and other costs incurred through the balance sheet date that are directly related to the Public Offering. Offering costs are allocated to the separable financial instruments to be issued in the IPO based on a relative fair value basis, compared to total proceeds received. Upon closing of the IPO on August 30, 2021, offering costs associated with warrant liabilities were expensed, and offering costs associated with the Class A common stock were charged to stockholders’ equity. Transaction costs amounted to $8,998,713, of which $741,209 were allocated to expense associated with the warrant liability.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under the FASB ASC 820, “Fair Value Measurements and Disclosures,” approximates the carrying amounts represented in the balance sheet. The Company follows the guidance in ASC 820 for its financial assets and liabilities that are re-measured and reported at fair value at each reporting period, and non-financial assets and liabilities that are re-measured and reported at fair value at least annually. 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 — 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.
Class A Common Stock Subject to Possible Redemption	Class A Common Stock Subject to Possible Redemption As of June 30, 2021, there were no Class A common stock issued or outstanding. The Company will account for its common stock subject to possible redemption in accordance with the guidance in FASB ASC Topic 480 “Distinguishing Liabilities from Equity.” Class A common stock subject to mandatory redemption (if any) is classified as a liability instrument and measured at fair value. Conditionally redeemable common stock (including shares of common stock 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) is classified as temporary equity. At all other times, common stock is classified as stockholders’ equity. The Company’s Class A common stock will feature certain redemption rights that are considered to be outside of the Company’s control and will be subject to the occurrence of uncertain future events. Accordingly, common stock subject to possible redemption will be presented at redemption value as temporary equity, outside of the stockholders’ equity section of the Company’s condensed balance sheet.
Derivative Financial Instruments	Derivative Financial Instruments The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives in accordance with ASC Topic 815, “Derivatives and Hedging”. Derivative instruments are initially recorded at fair value on the grant date and re-valued at each reporting date, with changes in the fair value reported in the statements of operations. Derivative assets and liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date.
Warrant Liability	Warrant Liability The Company evaluated the Public Warrants and Private Placement Warrants to be issued in connection with the IPO (collectively, “Warrants”) in accordance with ASC 815-40, “Derivatives and Hedging — Contracts in Entity’s Own Equity”, and concluded that a provision in the Warrant Agreement related to certain tender or exchange offers precludes the Warrants from being accounted for as components of equity. As the Warrants meet the definition of a derivative as contemplated in ASC 815, the Warrants will be recorded as derivative liabilities on the balance sheet and measured at fair value at inception (on the date of the IPO) and at each reporting date in accordance with ASC 820, “Fair Value Measurement”, with changes in fair value recognized in the statement of operations in the period of change.
Net Loss Per Common Share	Net Loss Per Common Share The Company complies with the accounting and disclosure requirements of FASB ASC Topic 260, “Earnings Per Share.” Net loss per common share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period, excluding common stock subject to forfeiture. Weighted average shares were reduced for the effect of an aggregate of 412,500 shares of common stock that are subject to forfeiture if the over-allotment option is not exercised by the underwriter. At June 30, 2021, the Company did not have any 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 loss per common share is the same as basic loss per common share for the periods presented.
Income Taxes	Income Taxes The Company accounts for income taxes under FASB ASC 740, “Income Taxes” (“ASC 740”). ASC 740 requires the recognition of deferred tax assets and liabilities for both the expected impact of differences between the financial statement and tax basis of assets and liabilities and for the expected future tax benefit to be derived from tax loss and tax credit carry forwards. ASC 740 additionally requires a valuation allowance to be established when it is more likely than not that all or a portion of deferred tax assets will not be realized. ASC 740 also clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position 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. ASC 740 also provides guidance on derecognition, classification, interest and penalties, accounting in interim period, disclosure and transition. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of June 30, 2021. 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 has identified the United States as its only “major” tax jurisdiction. The Company is subject to income tax examinations by major taxing authorities since inception. These examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with federal and state 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 provision for income taxes was deemed to be immaterial for the three months ended June 30, 2021 and for the period from February 18, 2021(inception) through June 30, 2021.
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of a cash account in a financial institution, which, at times, may exceed the Federal Depository Insurance Corporation coverage of $250,000. At June 30, 2021, the Company had not experienced losses on this account and management believes the Company was not exposed to significant risks on such account.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-06, Debt — Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging — Contracts in Entity’s Own Equity (Subtopic 815-40) (“ASU 2020-06”) to simplify accounting for certain financial instruments. ASU 2020-06 eliminates the current models that require separation of beneficial conversion and cash conversion features from convertible instruments and simplifies the derivative scope exception guidance pertaining to equity classification of contracts in an entity’s own equity. The new standard also introduces additional disclosures for convertible debt and freestanding instruments that are indexed to and settled in an entity’s own equity. ASU 2020-06 amends the diluted earnings per share guidance, including the requirement to use the if-converted method for all convertible instruments. ASU 2020-06 is effective January 1, 2022 and should be applied on a full or modified retrospective basis, with early adoption permitted beginning on January 1, 2021. The Company is currently assessing the impact, if any, that ASU 2020-06 would have on its financial position, results of operations or cash flows. Management does not believe that any other recently issued, but not effective, accounting standards, if currently adopted, would have a material effect on the Company’s financial statements.

Revision of Previously Issued_2

Revision of Previously Issued Financial Statements (Tables)	4 Months Ended
	Jun. 30, 2021
Condensed Financial Information Disclosure [Abstract]
Schedule of impact to the balance sheet	As of August 30, 2021 As Previously Revision As Revised Class A common stock, $0.0001 par value; stock subject to possible redemption at redemption value of $10.15 $ 104,917,708 $ 23,479,792 $ 128,397,500 Stockholders’ equity Class A common stock - $0.0001 par value 247 (231 ) 16 Class B common stock - $0.0001 par value 316 — 316 Additional paid-in-capital 5,745,824 (5,745,824 ) — Accumulated deficit (746,385 ) (17,733,737 ) (18,480,122 ) Total stockholders’ equity $ 5,000,002 $ (23,479,792 ) $ (18,479,790 ) Shares subject to possible redemption 10,336,720 2,313,280 12,650,000

Organization and Business Ope_2

Organization and Business Operations (Details) - USD ($)	1 Months Ended	4 Months Ended
	Aug. 30, 2021	Jun. 30, 2021
Organization and Business Operations (Details) [Line Items]
Generating gross proceeds		$ 6,027,500
Aggregate of private placement warrants (in Shares)		6,027,500
Purchase price		$ 1
Aggregate of private placement (in Shares)		5,395,000
Sponsor and an aggregate of private placement warrants (in Shares)		632,500
Underwriting fees		$ 2,403,500
Deferred underwriting fees		4,554,000
Other offering costs		586,779
Fair value of amount		1,454,434
Aggregate transaction costs		8,998,713
Allocated of expenses		$ 741,209
Redeem percentage		100.00%
Public price per share (in Dollars per share)		$ 10.15
Public shares, description		(i) $10.15 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 $10.15 per 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 or prospective target business who executed a waiver of any and all rights to the monies held in the Trust Account (whether or not such waiver is enforceable) nor will it apply to any claims under the Company’s indemnity of the underwriters of the IPO against certain liabilities, including liabilities under the Securities Act. However, the Company has not asked the Sponsor to reserve for such indemnification obligations, nor has the Company independently verified whether the Sponsor has sufficient funds to satisfy its indemnity obligations and believes that the Sponsor’s only assets are securities of the Company. Therefore, the Company cannot assure that the Sponsor would be able to satisfy those obligations.
Cash		$ 4,680
Working capital deficit		209,989
Capital contribution		25,000
Sponsor loan amount		300,000
Business Combination [Member]
Organization and Business Operations (Details) [Line Items]
Transaction costs		8,998,713
IPO [Member]
Organization and Business Operations (Details) [Line Items]
Deferred underwriting fees		1,650,000
Sponsor loan amount		$ 300,000
Forecast [Member]
Organization and Business Operations (Details) [Line Items]
Sale of stock, shares (in Shares)	12,650,000
Purchase price (in Dollars per share)	$ 10
Generating gross proceeds	$ 126,500,000
Price per unit (in Dollars per share)	$ 10.15
Dissolution expenses	$ 100,000
Underwriters exercise of per share (in Dollars per share)	$ 0.10
Working capital deficit	$ 800,000
Operating bank account	1,600,000
Aggregate working capital	500,000
Forecast [Member] | Minimum [Member]
Organization and Business Operations (Details) [Line Items]
Deposit of trust account	1,100,000
Forecast [Member] | Maximum [Member]
Organization and Business Operations (Details) [Line Items]
Deposit of trust account	$ 1,265,000
Forecast [Member] | IPO [Member]
Organization and Business Operations (Details) [Line Items]
Sale of stock, shares (in Shares)	12,650,000
Net proceeds	$ 128,397,500
Dissolution expenses	$ 100,000
Redeem percentage	100.00%
Forecast [Member] | Over-Allotment Option [Member]
Organization and Business Operations (Details) [Line Items]
Sale of stock, shares (in Shares)	1,650,000
Class A Common Stock [Member]
Organization and Business Operations (Details) [Line Items]
Share issued (in Shares)		158,125

Revision of Previously Issued_3

Revision of Previously Issued Financial Statements (Details) - Forecast [Member]	1 Months Ended
	Aug. 30, 2021USD ($)
Revision of Previously Issued Financial Statements (Details) [Line Items]
Public shares permanent equity value	$ 5,000,000
Net tangible assets	5,000,001
Public shares not subject to redemption	5,000,000
Class A Common Stock [Member]
Revision of Previously Issued Financial Statements (Details) [Line Items]
Public shares temporary equity value	$ 23,500,000

Revision of Previously Issued_4

Revision of Previously Issued Financial Statements (Details) - Schedule of impact to the balance sheet - Forecast [Member]	Aug. 30, 2021USD ($)shares
Previously Reported [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Class A common stock, $0.0001 par value; stock subject to possible redemption at redemption value of $10.15	$ 104,917,708
Stockholders’ equity
Class A common stock - $0.0001 par value	247
Class B common stock - $0.0001 par value	316
Additional paid-in-capital	5,745,824
Accumulated deficit	(746,385)
Total stockholders’ equity	$ 5,000,002
Shares subject to possible redemption (in Shares) | shares	10,336,720
Revision Adjustment [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Class A common stock, $0.0001 par value; stock subject to possible redemption at redemption value of $10.15	$ 23,479,792
Stockholders’ equity
Class A common stock - $0.0001 par value	(231)
Class B common stock - $0.0001 par value
Additional paid-in-capital	(5,745,824)
Accumulated deficit	(17,733,737)
Total stockholders’ equity	$ (23,479,792)
Shares subject to possible redemption (in Shares) | shares	2,313,280
As Revised [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Class A common stock, $0.0001 par value; stock subject to possible redemption at redemption value of $10.15	$ 128,397,500
Stockholders’ equity
Class A common stock - $0.0001 par value	16
Class B common stock - $0.0001 par value	316
Additional paid-in-capital
Accumulated deficit	(18,480,122)
Total stockholders’ equity	$ (18,479,790)
Shares subject to possible redemption (in Shares) | shares	12,650,000

Revision of Previously Issued_5

Revision of Previously Issued Financial Statements (Details) - Schedule of impact to the balance sheet (Parentheticals) - Forecast [Member]	Aug. 30, 2021$ / shares
Class A Common Stock [Member] | Previously Reported [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Common stock, par value	$ 0.0001
Stock subject to possible redemption value	10.15
Class A Common Stock [Member] | Revision Adjustment [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Common stock, par value	0.0001
Stock subject to possible redemption value	10.15
Class A Common Stock [Member] | As Revised [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Common stock, par value	0.0001
Stock subject to possible redemption value	10.15
Class B Common Stock [Member] | Previously Reported [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Common stock, par value	0.0001
Class B Common Stock [Member] | Revision Adjustment [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Common stock, par value	0.0001
Class B Common Stock [Member] | As Revised [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Common stock, par value	$ 0.0001

Significant Accounting Polici_2

Significant Accounting Policies (Details)	4 Months Ended
	Jun. 30, 2021USD ($)shares
Accounting Policies [Abstract]
Transaction costs	$ 8,998,713
Warrant liability expense	$ 741,209
Aggregate shares of common stock (in Shares) | shares	412,500
Federal depository insurance corporation coverage amount	$ 250,000

Initial Public Offering (Detail

Initial Public Offering (Details) - $ / shares	1 Months Ended	4 Months Ended
	Aug. 30, 2021	Jun. 30, 2021
Initial Public Offering (Details) [Line Items]
Warrant expiration date		5 years
Redemption of warrants, description		Once the warrants become exercisable, the Company may redeem the outstanding warrants:  ●in whole and not in part;  ●at a price of $0.01 per warrant;  ●upon a minimum of 30 days’ prior written notice of redemption (the “30-day redemption period”); and  ●if, and only if, the last sale price of the Class A common stock equals or exceeds $18.00 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within a 30-trading day period ending on the third trading day prior to the date on which the Company sends the notice of redemption to the warrant holders.
Business Combination [Member]
Initial Public Offering (Details) [Line Items]
Business combination ,description		Each whole warrant entitles the holder to purchase one share of the Company’s Class A common stock at a price of $11.50 per share, subject to adjustment as described herein. In addition, if (x) the Company issues additional shares of Class A common stock or equity-linked securities for capital raising purposes in connection with the closing of the initial Business Combination at an issue price or effective issue price of less than $9.20 per share of Class A common stock (with such issue price or effective issue price to be determined in good faith by the board of directors and, in the case of any such issuance to the Sponsor or its affiliates, without taking into account any founder shares held by the Sponsor or its affiliates, prior to such issuance) (the “Newly Issued Price”), (y) the aggregate gross proceeds from such issuances represent more than 60% of the total equity proceeds, and interest thereon, available for the funding of the initial Business Combination on the date of the consummation of the initial Business Combination (net of redemptions), and (z) the volume weighted average trading price of the common stock during the 20 trading day period starting on the trading day prior to the day on which the Company consummates the initial Business Combination (such price, the “Market Value”) is below $9.20 per share, the exercise price of the warrants will be adjusted (to the nearest cent) to be equal to 115% of the higher of the Market Value and the Newly Issued Price, and the $18.00 per share redemption trigger price described below under “Redemption of warrants” will be adjusted (to the nearest cent) to be equal to 180% of the higher of the Market Value and the Newly Issued Price.
Forecast [Member]
Initial Public Offering (Details) [Line Items]
Sale of stock, shares	12,650,000
Purchase price	$ 10
Forecast [Member] | Over-Allotment Option [Member]
Initial Public Offering (Details) [Line Items]
Sale of stock, shares	1,650,000

Private Placement (Details)

Private Placement (Details)	4 Months Ended
	Jun. 30, 2021USD ($)shares
Private Placement [Abstract]
Aggregate of private placement warrants	6,027,500
Purchase price (in Dollars) | $	$ 1
Generating gross proceeds (in Dollars) | $	$ 6,027,500
Aggregate of private placement	5,395,000
Sponsor and an aggregate of private placement warrants	632,500
Saleable days	30 days

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	Sep. 03, 2021	Aug. 30, 2021	Aug. 26, 2021	Jun. 30, 2021	Apr. 30, 2021
Related Party Transactions (Details) [Line Items]
Deferred offering costs					$ 25,000
Common stock exchange (in Shares)					2,875,000
Sponsor loan amount				$ 300,000
Promissory note				34,434
Sponsor payment				10,000
Business Combination [Member]
Related Party Transactions (Details) [Line Items]
Convertible loan amount				$ 1,500,000
Warrant per share (in Dollars per share)				$ 1
IPO [Member]
Related Party Transactions (Details) [Line Items]
Sponsor loan amount				$ 300,000
Forecast [Member]
Related Party Transactions (Details) [Line Items]
Aggregate founder shares (in Shares)			3,162,500
Forfeiture shares (in Shares)			412,500
Additional promissory note		$ 251,334
Repaid promissory note	$ 285,778
Common Class B [Member] | Forecast [Member]
Related Party Transactions (Details) [Line Items]
Stock dividend (in Shares)			287,500

Commitments and Contingencies (

Commitments and Contingencies (Details)	4 Months Ended
	Jun. 30, 2021USD ($)shares
Commitments and Contingencies (Details) [Line Items]
Underwriter commissions | $	$ 4,554,000
Assets held in trust | $	$ 4,554,000
Debt Instrument, Term	180 days
IPO [Member]
Commitments and Contingencies (Details) [Line Items]
Underwriter commissions | $	$ 1,650,000
Underwriting discount	3.60%
Common stock share issued | shares	137,500
Over-Allotment Option [Member]
Commitments and Contingencies (Details) [Line Items]
Underwriting shares | shares	158,125
Common Class A [Member]
Commitments and Contingencies (Details) [Line Items]
Common stock share issued | shares
Common stock fair value | $	$ 1,454,434
Common Class A [Member] | IPO [Member]
Commitments and Contingencies (Details) [Line Items]
Common stock share issued | shares	158,125

Stockholder's Equity (Details)

Stockholder's Equity (Details)	4 Months Ended
	Jun. 30, 2021$ / sharesshares
Stockholder's Equity (Details) [Line Items]
Preferred stock, shares authorized	1,000,000
Preferred stock, par value (in Dollars per share) | $ / shares	$ 0.0001
Shares subject to forfeiture	412,500
Converted basis percentage	20.00%
Class A Common Stock [Member]
Stockholder's Equity (Details) [Line Items]
Common stock, shares authorized	100,000,000
Common stock, par value (in Dollars per share) | $ / shares	$ 0.0001
Common stock, shares issued
Common stock, shares outstanding
Common stock vote, description	Holders of Class A common stock are entitled to one vote for each share.
Class B Common Stock [Member]
Stockholder's Equity (Details) [Line Items]
Common stock, shares authorized	20,000,000
Common stock, par value (in Dollars per share) | $ / shares	$ 0.0001
Common stock, shares issued	3,162,500
Common stock, shares outstanding	3,162,500
Common stock vote, description	Holders of the Class B common stock are entitled to one vote for each share.

Subsequent Events (Details)

Subsequent Events (Details) - Forecast [Member] - USD ($)	Sep. 03, 2021	Aug. 30, 2021
Subsequent Events (Details) [Line Items]
Initial public offering, description		the Company consummated the IPO of 12,650,000 units (the “Units”), which includes the full exercise by the underwriters of the over-allotment option to purchase an additional 1,650,000 Units, at $10.00 per unit, generating gross proceeds of $126,500,000. Simultaneously with the closing of the IPO, the Company consummated the sale of 6,027,500 warrants to the Sponsor and Maxim Partners LLC, at a price of $1.00 per Private Placement Warrant, generating gross proceeds of $6,027,500. Transaction costs of the IPO amounted to $8,998,713, consisting of $2,403,500 of underwriting fees, $4,554,000 of deferred underwriting fees (see Note 6), $586,779 of other offering costs, and $1,454,434 of the fair value of the representative’s common stock. Of the $8,998,713 aggregate transaction costs, $741,209 was allocated to expense associated with the warrant liability.
Promissory note, description		the Company had borrowed an additional $251,334 under the promissory note and on September 3, 2021, the Company repaid the promissory note balance of $285,778 in full.
Working capital	$ 500,000