Relativity Acquisition Corp - Ordinary Shares (RACY) 10-Q 4 Feb 25 2024 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Mar. 31, 2024	Feb. 03, 2025
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes
Amendment Flag	false
Document Period End Date	Mar. 31, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q1
Entity Information [Line Items]
Entity Registrant Name	RELATIVITY ACQUISITION CORP.
Entity Central Index Key	0001860484
Entity File Number	001-40625
Entity Tax Identification Number	86-3244927
Entity Incorporation, State or Country Code	DE
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	No
Entity Shell Company	true
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Contact Personnel [Line Items]
Entity Address, Address Line One	c/o 3753 Howard Hughes Pkwy
Entity Address, Address Line Two	Suite 200
Entity Address, City or Town	Las Vegas
Entity Address, State or Province	NV
Entity Address, Postal Zip Code	89169
Entity Phone Fax Numbers [Line Items]
City Area Code	(888)
Local Phone Number	710-4420
Class A Common Stock
Entity Listings [Line Items]
Entity Common Stock, Shares Outstanding		4,310,740
Class B Common Stock
Entity Listings [Line Items]
Entity Common Stock, Shares Outstanding		1

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Current assets:
Cash	$ 524	$ 7,131
Prepaid expense	5,156	8,092
Total current assets	8,727	18,270
Cash and investments held in Trust Account	728,786	1,746,543
Total Assets	737,513	1,764,813
Current liabilities:
Accrued costs and expenses	1,916,734	1,595,283
Income tax payable		1,911
Excise tax payable	10,192
Franchise tax payable	2,000	18,000
Total current liabilities	2,028,403	1,631,683
Warrant liabilities	368,205	526,007
Total Liabilities	2,396,608	2,157,690
Commitments and Contingencies (Note 6)
Class A common stock, $0.0001 par value; 100,000,000 shares authorized; 63,241 and 153,295 shares subject to possible redemption as of March 31, 2024 and December 31, 2023, at a redemption value of approximately $11.45 and $11.25 per share, respectively (Note 3)	724,055	1,723,901
Stockholders’ Deficit:
Preferred stock, $0.0001 par value; 1,000,000 shares authorized; none issued and outstanding as of March 31, 2024 and December 31, 2023
Accumulated deficit	(2,383,574)	(2,117,202)
Total Stockholders’ Deficit	(2,383,150)	(2,116,778)
Total Liabilities, Redeemable Common Stock, and Stockholders’ Deficit	737,513	1,764,813
Related Party
Current assets:
Due from sponsor	3,047	3,047
Current liabilities:
Due to related party	889	889
Promissory – related party	98,588	15,600
Class A Common Stock
Stockholders’ Deficit:
Common stock value	424	424
Class B Common Stock
Stockholders’ Deficit:
Common stock value

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares	Mar. 31, 2024	Dec. 31, 2023
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Class A Common Stock
Common stock, shares subject to possible redemption par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares subject to possible redemption shares authorized	100,000,000	100,000,000
Common stock, shares subject to possible redemption shares	63,241	153,295
Common stock, shares subject to possible redemption value per share (in Dollars per share)	$ 11.45	$ 11.25
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	4,247,499	4,247,499
Common stock, shares outstanding	4,247,499	4,247,499
Class B Common Stock
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	10,000,000	10,000,000
Common stock, shares issued	1	1
Common stock, shares outstanding	1	1

Unaudited Condensed Consolidate

Unaudited Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Formation and operating costs	$ 407,744	$ 1,061,055
Loss from operations	(407,744)	(1,061,055)
Other income (expense):
Change in fair value of warrant liabilities	157,802	(254,731)
Interest income on investment held in Trust Account	16,109	16,009
Total other income (expense), net	173,911	(238,722)
Loss before provision for income taxes	(233,833)	(1,299,777)
Provision for income taxes	(2,963)	(1,986)
Net loss	$ (236,796)	$ (1,301,763)
Class A Common Stock Subject to Possible Redemption
Other income (expense):
Basic weighted average shares outstanding (in Shares)	107,267	153,295
Diluted weighted average shares outstanding (in Shares)	107,267	153,295
Basic net loss per common stock (in Dollars per share)	$ (0.05)	$ (0.3)
Diluted net loss per common stock (in Dollars per share)	$ (0.05)	$ (0.3)
Class A Common Stock Non-Redeemable
Other income (expense):
Basic weighted average shares outstanding (in Shares)	4,247,499	1,945,884
Diluted weighted average shares outstanding (in Shares)	4,247,499	1,945,884
Basic net loss per common stock (in Dollars per share)	$ (0.05)	$ (0.3)
Diluted net loss per common stock (in Dollars per share)	$ (0.05)	$ (0.3)
Class B Common Stock
Other income (expense):
Basic weighted average shares outstanding (in Shares)	1	2,301,616
Diluted weighted average shares outstanding (in Shares)	1	2,301,616
Basic net loss per common stock (in Dollars per share)	$ (0.05)	$ (0.3)
Diluted net loss per common stock (in Dollars per share)	$ (0.05)	$ (0.3)

Unaudited Condensed Consolida_2

Unaudited Condensed Consolidated Statements of Changes in Stockholders’ Deficit - USD ($)	Common Stock Class A	Common Stock Class B	Additional Paid-in Capital	Share Subscription Receivable	Accumulated Deficit	Total
Balance at Dec. 31, 2022	$ 65	$ 359			$ 238,637	$ 239,061
Balance (in Shares) at Dec. 31, 2022	653,750	3,593,750
Conversion of Class B shares to Class A shares	$ 359	$ (359)
Conversion of Class B shares to Class A shares (in Shares)	3,593,749	(3,593,749)
Accretion for Class A common stock to redemption amount					(13,047)	(13,047)
Net loss					(1,301,763)	(1,301,763)
Balance at Mar. 31, 2023	$ 424				(1,076,173)	(1,075,749)
Balance (in Shares) at Mar. 31, 2023	4,247,499	1
Balance at Dec. 31, 2023	$ 424				(2,117,202)	(2,116,778)
Balance (in Shares) at Dec. 31, 2023	4,247,499	1
Accretion for Class A common stock to redemption amount					(19,384)	(19,384)
Excise tax payable attributable to redemption of common stock					(10,192)	(10,192)
Net loss					(236,796)	(236,796)
Balance at Mar. 31, 2024	$ 424				$ (2,383,574)	$ (2,383,150)
Balance (in Shares) at Mar. 31, 2024	4,247,499	1

Unaudited Condensed Consolida_3

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Cash flows from operating activities:
Net loss	$ (236,796)	$ (1,301,763)
Adjustments to reconcile net loss to net cash used in operating activities:
Interest income on investment held in Trust Account	(16,109)	(16,009)
Change in fair value of derivative warrant liabilities	(157,802)	254,731
Changes in operating assets and liabilities:
Prepaid expense	2,936	(27,702)
Accrued costs and expenses	321,450	604,185
Income taxes payable	(1,911)	1,986
Franchise tax payable	(16,000)	(25,500)
Due to Related Party		(5,059)
Net cash used in operating activities	(104,232)	(515,131)
Cash flows from investing activities:
Investment of cash in Trust Account	(10,509)	(10,000)
Interest withdrawal for tax obligations	25,145
Cash withdrawn from Trust Account in connection with redemption	(1,019,230)
Net cash used in investing activities	(1,004,593)	(10,000)
Cash flows from financing activities:
Proceeds from issuance of promissory note – related party	82,988
Redemption of ordinary shares	1,019,230	(132,263)
Net cash provided by (used in) financing activities	1,102,218	(132,263)
Net change in cash	(6,607)	(657,394)
Cash, beginning of the period	7,131	1,429,804
Cash, end of the period	524	772,410
Supplementary cash flow information:
Cash paid for federal income taxes	$ 5,030

Organization and Business Opera

Organization and Business Operations	3 Months Ended
	Mar. 31, 2024
Organization and Business Operations [Abstract]
Organization and Business Operations	Note 1 — Organization and Business Operations Relativity Acquisition Corp. (the “Relativity” or the “Company”) is a blank check company incorporated as a Delaware corporation on April 13, 2021, 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 may pursue an initial Business Combination target in any business or industry. As of March 31, 2024, the Company had not commenced any operations. All activity for the period from April 13, 2021 (inception) through March 31, 2024 relates to the Company’s formation and the initial public offering (“IPO”), described below, and 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 generates non-operating income in the form of interest income from the proceeds derived from the IPO. The Company has selected December 31 as its fiscal year end. The sponsor is Relativity Acquisition Sponsor LLC, a Delaware limited liability company (the “Sponsor”). The registration statement for the Company’s IPO was declared effective on February 10, 2022 (the “Effective Date”). On February 15, 2022, the Company consummated the IPO of 14,375,000 units at $10.00 per unit (the “Units”), including the issuance of 1,875,000 units as a result of the full exercise of the underwriters’ over-allotment option, which is discussed in Note 3. Each Unit consists of one share of Class A common stock and one redeemable warrant (“Public Warrant”). 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. Simultaneously with the consummation of the IPO, including 1,875,000 Units sold pursuant to the full exercise of the underwriters’ option to purchase additional units to cover over-allotments, the Company consummated the private placement of 653,750 units (the “Private Placement Units”) to the Sponsor, at a price of $10.00 per Private Placement Unit in a private placement. Each Private Placement Unit consists of one share of Class A common stock and one warrant (“Private Placement Warrant”). Transaction costs amounted to $3,890,326, consisting of $1,437,500 of underwriting commissions, $1,972,398 of the excess of the fair value of Class B common stock issued to underwriters over the share subscription receivable and $480,428 of other offering costs. The Company’s management has broad discretion with respect to the specific application of the net proceeds of the IPO and the sale of Private Placement Units, although substantially all of the net proceeds are intended to be applied generally toward consummating a Business Combination. The initial Business Combination must occur with one or more target businesses that together have an aggregate fair market value of at least 80% of the assets held in the Trust Account (as defined below) (excluding the amount of the business combination fee held in trust and taxes payable on the income earned on the Trust Account) at the time of the Company’s signing a definitive agreement in connection with the initial Business Combination. However, the Company will only complete an initial Business Combination if the post-transaction company owns or acquires 50% or more of the outstanding voting securities of the target or otherwise acquires a controlling interest in the target sufficient for it not to be required to register as an investment company under the Investment Company Act of 1940, as amended (the “Investment Company Act”). There is no assurance that the Company will be able to successfully effect a Business Combination. Following the closing of the IPO and full exercise of the over-allotment by the underwriters on February 15, 2022, $146,625,000 ($10.20 per Unit) from the net proceeds of the sale of the Units in the IPO and the sale of the Private Placement Units was deposited into a trust account (the “Trust Account”) and will be invested only in U.S. government securities 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 the Company’s franchise and income tax obligations (less up to $100,000 of interest to pay dissolution expenses), the net proceeds from the IPO and the sale of the Private Placement Units 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 amended and restated 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 the Combination Period (as defined below) or (ii) with respect to any other 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 the Combination Period (as defined below), subject to applicable law. The proceeds deposited in the Trust Account could become subject to the claims of the Company’s creditors, if any, which could have priority over the claims of the public stockholders. 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 Business Combination or (ii) without a stockholder vote by means of a tender offer. The decision as to whether the Company will seek stockholder approval of a proposed Business Combination or conduct a tender offer will be made by the Company, solely in the Company’s discretion. 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 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 the consummation of the initial Business Combination, including interest earned on the funds held in the Trust Account and not previously released to the Company to pay the Company’s 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 initially was $10.20 per public share. The per-share amount the Company will distribute to investors who properly redeem their shares will not be reduced by the business combination fee the Company will pay to the underwriters. There will be no redemption rights upon the completion of the initial Business Combination with respect to the Company’s warrants. The shares of common stock subject to redemption will be recorded at a redemption value and classified as temporary equity upon the completion of the IPO in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 480, “Distinguishing Liabilities from Equity.” In such case, the Company will proceed with a Business Combination if the Company’s Class A common stock is not a “penny stock” upon such consummation of a Business Combination and, if the Company seeks stockholder approval, a majority of the issued and outstanding shares voted are voted in favor of the Business Combination. The Company had 12 months from the closing of the IPO to complete the initial Business Combination, except that the Sponsor had two 3-month extensions available to it for a total of up to 18 months to complete the initial Business Combination (as set out below). On December 21, 2022, the Company held a special meeting of stockholders (the “Meeting”) in which the stockholders approved an amendment to the Company’s second amended and restated certificate of incorporation to extend the date by which the Company must consummate its initial Business Combination from February 15, 2023 to August 15, 2023, by which is was required to pay $10,000 in the Trust Account. The Sponsor was permitted to extend the period of time to consummate a Business Combination for up to two times without stockholder approval, each for an additional three months (for a total of up to 24 months to complete a Business Combination (each such three-month period, a “Funded Extension Period”)), so long as the Company deposited an aggregate amount of $1,000 from its working capital into the trust account no later than the 21-month and 24-month anniversary of its IPO for each such extension that the Company determines to implement. The public stockholders were not entitled to vote or redeem their shares in connection with any Funded Extension Periods. On August 7, 2023, the Company announced that it had extended the date by which it has to consummate a Business Combination from August 15, 2023 to November 15, 2023, which is the first of two Funded Extension Periods. On November 9, 2023, the Company announced that it had extended the date by which it has to consummate a Business Combination from November 15, 2023 to February 15, 2024. In accordance with the Sponsor’s request and with the Company’s current charter, an aggregate amount of $1,000 from Relativity’s working capital was deposited into the Trust Account on August 3, 2023 and November 9, 2023, respectively. On November 9, 2023, Relativity announced that it had extended the date by which it has to consummate a Business Combination from November 15, 2023 to February 15, 2024. Subsequent to the year ended December 31, 2023, on February 13, 2024, the Company announced that it had extended the date by which it has to consummate a Business Combination from February 15, 2024 to February 15, 2025 (the “Combination Period”). In connection with the stockholders’ vote at the Meeting on December 21, 2022, 14,221,705 shares were submitted for redemption. In connection with the redemptions of public shares, a total of $133,689 was withdrawn from the Company’s trust account in order to pay taxes prior to the Special Meeting, which amount had later been determined to be withheld in excess and should be returned to the public stockholders. As such, a portion of this rebate was sent to the financial institutions that had submitted share redemptions on behalf of their investor clients ahead of the Special Meeting and the balance to the trust account. The redemption rebate payments total $132,263 ($0.00930008 per redeemed share), with $1,426 returned to the trust account. In connection with the extension on February 13, 2024, stockholders holding 90,054 Public Shares exercised their right to redeem such shares for a pro rata portion of the funds in the Company’s Trust Account. As a result, approximately $1.02 million (approximately $11.32 per Public Share) was removed from the Trust Account to pay such holders and approximately $720,000 will remain in the Trust Account. Following the redemptions, the Company had 63,241 Public Shares outstanding. 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 the Company’s 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 Company’s 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. The Sponsor, officers, directors and initial stockholders of the Company 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, private placement 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 Company’s amended and restated 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 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 and private placement 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 prescribed time frame; and (iv) vote any founder shares held by them and any public shares purchased during or after the IPO (including in open market and privately negotiated transactions) in favor of the initial Business Combination. 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) $10.20 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 $10.20 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 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 the Company believes that the Sponsor’s only assets are securities of the Company. Therefore, the Company cannot assure you that the Sponsor would be able to satisfy those obligations. On January 12, 2023, the Company received a determination letter (the “Letter”) from the Nasdaq Listing Qualifications staff (the “Staff”) of The Nasdaq Stock Market LLC (“Nasdaq”) indicating that the Company was not in compliance with the requirements of the Nasdaq Listing Rules set forth in (i) Listing Rule 5450(b)(2)(A), requiring a minimum of $50 million Market Value of Listed Securities, (ii) Listing Rule 5450(b)(2)(B), requiring a minimum 1,100,000 Publicly Held Shares, and (iii) Listing Rule 5450(b)(2)(C), requiring a minimum of $15 million in Market Value of Publicly Held Shares. In addition, the Letter stated that the Company did not comply with either of the alternative requirements for continued listing on The Nasdaq Global Market under Listing Rules 5450(b)(1) or 5450(b)(3), or the requirements for continued listing on The Nasdaq Capital Market under Listing Rule 5550. The Letter also indicated that the Staff had concerns that the Company might no longer comply with the minimum 400 Total Holders requirement of Listing Rule 5450(a)(2) due to the substantial number of stockholder redemptions and low number of shares remaining outstanding. Additionally, the Letter indicated that, while companies are normally afforded compliance periods or the ability to submit a plan of compliance in order to be granted time to regain compliance, the Staff had determined to apply a more stringent criteria as permitted under Nasdaq Listing Rule 5101 to delist the Company’s securities from The Nasdaq Global Market. As a result, the Letter indicated that the Staff had determined to delist the Company’s securities from The Nasdaq Global Market. The Staff’s determination was based on the Company’s Current Report on Form 8-K filed with Securities and Exchange Commission (the “SEC”) on December 28, 2022, in which the Company disclosed that holders of 14,221,705 shares of Class A common stock exercised their redemption rights in connection with a special meeting of stockholders held on December 21, 2022. In addition, on January 11, 2023, the Staff determined to halt trading in the Company’s securities (the “Trading Halt”). The Company requested a hearing before the Nasdaq Hearings Panel (the “Panel”) to appeal the Staff’s delisting determination. A hearing request stays any suspension or delisting of the Company’s securities, and the Company’s securities continued to be listed on The Nasdaq Global Market until the hearing process concluded and the Panel issued a written decision following the hearing. At this juncture, the Company is unable to provide assurance as to if and when the trading halt will be released. On March 2, 2023, Relativity had a hearing before the Panel to appeal the Staff’s delisting determination. After the hearing, the Panel requested additional information from Relativity, which was provided on April 12, 2023. On April 20, 2023, the Panel granted Relativity’s request to continue the listing of its securities on the Nasdaq Capital Market. However, the Panel did not remove the Trading Halt. As of the date of the issuance of these condensed consolidated financial statements, the Trading Halt is still in place. There can be no assurance that the Trading Halt will be lifted prior to the Closing of the Business Combination. On November 9, 2023, Relativity announced that it had extended the date by which it has to consummate a Business Combination from November 15, 2023 to February 15, 2024. On March 27, 2024, Mr. John Anthony Quelch resigned from the Company. The resignation was not the result of any disagreement with the Company or any matter relating to the Company’s operations, policies or practices. On June 3, 2024, Nasdaq filed a form 25-NSE removing and delisting the Company’s securities from Nasdaq and Section 12b of the Securities and Exchange Act. On July 11, 2024, the Company announced that it entered into a non-binding Letter of Intent (“LOI”) providing for a proposed business combination (the “Transaction”) that will result in the Company acquiring 100% of the outstanding equity and equity equivalents of 4503309 Nova Scotia Ltd., (to be renamed “Mazaii Corp Ltd.”) (“Mazaii”). The exclusivity period of the LOI expired on September 12, 2024 by which time both parties had chosen to not proceed. Risks and Uncertainties Results of operations and the Company’s ability to complete an initial Business Combination may be adversely affected by various factors that could cause economic uncertainty and volatility in the financial markets, many of which are beyond its control. The business could be impacted by, among other things, downturns in the financial markets or in economic conditions, inflation, increases in interest rates, adverse developments affecting the financial services industry, and geopolitical instability, such as the military conflict in the Ukraine. The Company cannot at this time fully predict the likelihood of one or more of the above events, their duration or magnitude or the extent to which they may negatively impact the Company’s business and its ability to complete an initial Business Combination. The condensed consolidated financial statements do not include any adjustments that might result from the outcome of these uncertainties. Consideration of IR Act Excise Tax On August 16, 2022, the Inflation Reduction Act of 2022 (the “IR Act”) was signed into federal law. The IR Act provides for, among other things, a new U.S. federal 1% excise tax on certain repurchases of stock by publicly traded U.S. domestic corporations and certain U.S. domestic subsidiaries of publicly traded foreign corporations occurring on or after January 1, 2023. The excise tax is imposed on the repurchasing corporation itself, not its stockholders from which shares are repurchased. The amount of the excise tax is generally 1% of the fair market value of the shares repurchased at the time of the repurchase. However, for purposes of calculating the excise tax, repurchasing corporations are permitted to net the fair market value of certain new stock issuances against the fair market value of stock repurchases during the same taxable year. In addition, certain exceptions apply to the excise tax. The U.S. Department of the Treasury (the “Treasury”) has been given authority to provide regulations and other guidance to carry out and prevent the abuse or avoidance of the excise tax. Any redemption or other repurchase that occurs after December 31, 2022, in connection with a Business Combination, extension vote or otherwise, may be subject to the excise tax. Whether and to what extent the Company would be subject to the excise tax in connection with a Business Combination, extension vote or otherwise would depend on a number of factors, including (i) the fair market value of the redemptions and repurchases in connection with the Business Combination, extension or otherwise, (ii) the structure of a Business Combination, (iii) the nature and amount of any “PIPE” or other equity issuances in connection with a Business Combination (or otherwise issued not in connection with a Business Combination but issued within the same taxable year of a Business Combination) and (iv) the content of regulations and other guidance from the Treasury. In addition, because the excise tax would be payable by the Company and not by the redeeming holder, the mechanics of any required payment of the excise tax have not been determined. The foregoing could cause a reduction in the cash available on hand to complete a Business Combination and in the Company’s ability to complete a Business Combination. On February 13, 2024, the Company’s stockholders redeemed 90,054 public shares of common stock, for a total redemption amount of $1,019,230. The Company evaluated the classification and accounting of the stock redemption under ASC 450, “Contingencies”. ASC 450 states that when a loss contingency exists the likelihood that the future event(s) will confirm the loss or impairment of an asset or the incurrence of a liability can range from probable to remote. A contingent liability must be reviewed at each reporting period to determine appropriate treatment. The Company evaluated the current status of completing an initial business combination as well as variability of its liquidation date as of March 31, 2024 and concluded that it is probable that a contingent liability should be recorded. As of March 31, 2024, the Company recorded $10,192 of excise tax liability calculated as 1% of shares redeemed on February 13, 2024. Liquidity, Capital Resources and Going Concern As of March 31, 2024, the Company had $524 in its operating bank account and a working capital deficit of $2,019,676. The Company will need to raise additional funds in order to meet the expenditures required for operating the business. In order to finance transaction costs in connection with an intended initial 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, loan the Company funds as may be required (the “Working Capital Loans”). If the Company completes the initial Business Combination, the Company would repay the Working Capital Loans out of the proceeds of the Trust Account released to the Company. 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 the Working Capital Loans, but no proceeds from the Trust Account would be used to repay the Working Capital Loans. Up to $1,500,000 of such working capital loans may be convertible into private placement-equivalent units at a price of $10.00 per unit (which, for example, would result in the holders being issued 150,000 units if $1,500,000 of notes were so converted) at the option of the lender. Such units would be identical to the Private Placement Units. The terms of such working capital loans by the Sponsor or its affiliates, or the Company’s officers and directors, if any, have not been determined and no written agreements exist with respect to the Working Capital Loans. The Company does not expect to seek loans from parties other than the Sponsor or an affiliate of the Sponsor as the Company does not believe third parties will be willing to loan such funds and provide a waiver against any and all rights to seek access to funds in the Trust Account. At March 31, 2024 and December 31, 2023, no such Working Capital Loans were outstanding. In connection with the Company’s assessment of going concern considerations in accordance with FASB ASC Topic 205-40, “Presentation of Financial Statements—Going Concern,” the Company has until February 15, 2025 (absent any extensions of such period, pursuant to the terms described above) to consummate the proposed Business Combination. It is uncertain whether the Company will be able to consummate the proposed Business Combination by this date. If a Business Combination is not consummated by this date, unless that time is extended (as provided above, or pursuant to a stockholder vote), there will be a mandatory liquidation and subsequent dissolution of the Company. Management has determined that the liquidity condition and 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 by February 15, 2025. The Company intends to complete the proposed Business Combination before the end of the Combination Period. However, there can be no assurance that the Company will be able to consummate any Business Combination by the end of the Combination Period.

Significant Accounting Policies

Significant Accounting Policies	3 Months Ended
	Mar. 31, 2024
Significant Accounting Policies [Abstract]
Significant Accounting Policies	Note 2 — Significant Accounting Policies Basis of Presentation The accompanying unaudited condensed consolidated financial statements are presented in U.S. dollars in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for financial information and pursuant to the rules and regulations of the SEC. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP. In the opinion of management, the unaudited condensed consolidated financial statements reflect all adjustments, which include only normal recurring adjustments, necessary for the fair statement of the balances and results for the periods presented. The interim results for the three months ended March 31, 2024 are not necessarily indicative of the results to be expected for the year ending December 31, 2024 or for any future interim periods. The accompanying unaudited condensed financial statements should be read in conjunction with the Company’s audited financial statements and notes thereto included in the Form 10-K filed by the Company with the SEC on September 26, 2024. Principles of Consolidation The accompanying condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, Relativity Holdings Inc. There has been no intercompany activity since inception. Emerging Growth Company Status The Company is an “emerging growth company,” as defined in Section 2 (a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and 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 of 1934 (the “Exchange Act”)) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. Use of Estimates The preparation of condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of expenses during the reporting period. Actual results could differ from those estimates. 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 condensed consolidated 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. The Company has determined the more significant accounting estimates included in the condensed consolidated financial statements is the determination of the fair value of derivative financial instruments as described below. 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. As of March 31, 2024 and December 31, 2023, the Company had cash of $524 and $7,131, respectively. The Company did not have any cash equivalents as of March 31, 2024 and December 31, 2023. Cash and Investments Held in Trust Account As of March 31, 2024, the Company held $728,786 in cash in its Trust Account. Additionally, as of December 31, 2023, the Company had $1,746,543 in investments within the Trust Account, primarily consisting of money market funds invested in U.S. Treasury securities. Net proceeds of the sale of the Units in the IPO and the sale of the Private Placement Units were placed in the Trust Account which invested in United States “government securities” within the meaning of Section 2(a)(16) of the Investment Company Act having a maturity of 185 days or less or in money market funds meeting certain conditions under Rule 2a-7 promulgated under the Investment Company Act which invest only in direct U.S. government treasury obligations. The Company’s investments held in the Trust Account are classified as trading securities. Trading securities are presented on the condensed consolidated balance sheets at fair value at the end of each reporting period. Gains and losses resulting from the change in fair value of warrant liability are included in interest income on investments held in Trust Account in the accompanying condensed consolidated statements of operations. The estimated fair values of investments held in the Trust Account are determined using available market information. Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under the FASB ASC Topic 820, “Fair Value Measurements and Disclosures,” approximates the carrying amounts represented in the condensed consolidated balance sheets, primarily due to its short-term nature (except for the warrant liabilities – see Note 8). Fair value is defined as the price that would be received for sale of an asset or paid for transfer of a liability in an orderly transaction between market participants at the measurement date. U.S. GAAP establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The Company’s financial instruments are classified as either Level 1, Level 2 or Level 3. These tiers include: ● Level 1, defined as observable inputs such as quoted prices (unadjusted) for identical instruments in active markets; ● Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and ● Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. 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”. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value on the grant date and is then re-valued at each reporting date, with changes in the fair value reported in the condensed consolidated statements of operations. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative liabilities are classified in the condensed consolidated balance sheets 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 condensed consolidated balance sheet date. Net Loss per Common Stock The Company has two classes of shares, which are referred to as Class A common stock and Class B common stock. Earnings and losses are shared pro rata between the two classes of shares. The 15,028,750 shares of Class A common stock from the outstanding warrants to purchase the Company’s shares were excluded from diluted earnings per share for the three months ended March 31, 2024 because the warrants are contingently exercisable, and the contingencies have not yet been met. As a result, basic and diluted net (loss) income per Class A share is the same for the periods presented. The table below presents a reconciliation of the numerator and denominator used to compute basic and diluted net (loss) income per share for each class of common stock. At March 31, 2024, the Company did not have any other dilutive securities or 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 and basic (loss) income per Class B share is the same for the period. The following tables present a reconciliation of the numerator and denominator used to compute basic and diluted net (loss) income per share for each class of common stock: For the Three Months Ended March 31, 2024 2023 Class A Common Stock subject to possible redemption Numerator: Net loss allocable to Class A common stock $ (5,833 ) $ (45,345 ) Denominator: Weighted Average Class A common stock Basic and diluted weighted average shares outstanding 107,267 153,295 Basic and diluted net loss per share $ (0.05 ) $ (0.30 ) Class A Common Stock non-redeemable Numerator: Net loss allocable to Class A common stock $ (230,963 ) $ (575,596 ) Denominator: Weighted Average Class A common stock Basic and diluted weighted average shares outstanding 4,247,499 1,945,884 Basic and diluted net loss per share $ (0.05 ) $ (0.30 ) Class B Common Stock Numerator: Net loss allocable to Class B common stock $ — $ (680,822 ) Denominator: Weighted Average Class B common stock Basic and diluted weighted average shares outstanding 1 2,301,616 Basic and diluted net loss per share $ (0.05 ) $ (0.30 ) Income Taxes The Company accounts for income taxes under ASC Topic 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 carryforwards. 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. As of March 31, 2024 and December 31, 2023, the Company’s deferred tax asset had a full valuation allowance recorded against it. The Company’s effective tax rate was 1.27% and 0.15% for the three months ended March 31, 2024 and 2023, respectively. The effective tax rate differs from the statutory tax rate of 21% for the three months ended March 31, 2024 and 2023, due to changes in fair value in warrant liability and the valuation allowance on the deferred tax assets. 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. Common Stock Subject to Possible Redemption The Company’s Class A common stock that was sold as part of the Units in the IPO contains a redemption feature which allows for the redemption of such public shares in connection with the Company’s liquidation, or if there is a stockholder vote or tender offer in connection with the Company’s initial Business Combination. In accordance with ASC 480-10-S99, the Company classified the 14,375,000 shares subject to redemption outside of permanent equity as the redemption provisions are not solely within the control of the Company. The public shares sold as part of the Units in the IPO were issued with other freestanding instruments (i.e., Public Warrants), and as such, the initial carrying value of public shares is classified as temporary equity. On December 21, 2022, the Company held the Meeting. At the Meeting, the Company’s stockholders approved an amendment to the Company’s second amended and restated certificate of incorporation (the “Charter Amendment”) to extend the date by which the Company must consummate its initial Business Combination from February 15, 2023 to August 15, 2023 or such earlier date as determined by the Company’s Board of Directors, and to provide for up to two additional three-month extensions beyond August 15, 2023 for the period of time for the Company to consummate an initial Business Combination. In connection with the Meeting, stockholders holding 14,221,705 shares of Class A common stock exercised their right to redeem such shares for a pro rata portion of the funds in the Company’s Trust Account. As a result, approximately $146 million (approximately $10.29 per Public Share) was removed from the Trust Account to pay such holders and approximately $1.6 million remained in the Trust Account. In March 2023, the Company assessed and determined that an excess amount was withdrawn from the trust account for taxes in connection with the December 2022 redemptions. As such, in March 2023, the Company had a subsequent disbursement to redeeming stockholders in the amount of $132,263. On February 13, 2024, the Company announced that it had extended the date by which it has to consummate a Business Combination from February 15, 2024 to February 15, 2025. In connection with the extension on February 13, 2024, stockholders holding 90,054 Public Shares exercised their right to redeem such shares for a pro rata portion of the funds in the Company’s Trust Account. As a result, approximately $1.02 million (approximately $11.32 per Public Share) was removed from the Trust Account to pay such holders and approximately $720,000 remained in the Trust Account. Following the redemptions, the Company had 63,241 Public Shares outstanding. Following redemptions, the Company has 63,241 and 153,295 Public Shares outstanding as of March 31, 2024 and December 31, 2023, respectively. Concentration of Credit Risk The Company had significant cash balances at financial institutions which throughout the year regularly exceeded the federally insured limit of $250,000. Any loss incurred or a lack of access to such funds could have a significant adverse impact on the Company’s financial condition, results of operations and cash flows. Recent Accounting Standards In December 2023, the FASB issued Accounting Standards Update (“ASU”) No. 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures” (“ASU 2023-09”), which will require the Company to disclose specified additional information in its income tax rate reconciliation and provide additional information for reconciling items that meet a quantitative threshold. ASU 2023-09 will also require the Company to disaggregate its income taxes paid disclosure by federal, state and foreign taxes, with further disaggregation required for significant individual jurisdictions. ASU 2023-09 will become effective for Annual periods beginning after December 15, 2024. The Company is still reviewing the impact of ASU 2023-09. In August 2020, FASB issued ASU No. 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 for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years, with early adoption permitted. The Company adopted ASU 2020-06 effective as of April 13, 2021. The adoption of ASU 2020-06 did not have an impact on the Company’s condensed consolidated financial statements. In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments” (“ASU 2016-13”). This update requires financial assets measured at amortized cost basis to be presented at the net amount expected to be collected. The measurement of expected credit losses is based on relevant information about past events, including historical experience, current conditions, and reasonable and supportable forecasts that affect the collectability of the reported amount. Since June 2016, the FASB issued clarifying updates to the new standard including changing the effective date for smaller reporting companies. The guidance is effective for fiscal years beginning after December 15, 2022, and interim periods within those fiscal years, with early adoption permitted. The Company adopted ASU 2016-13 on January 1, 2023. The adoption of ASU 2016-13 did not have a material impact on its condensed consolidated financial statements. Management does not believe that any other recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s condensed consolidated financial statements.

Initial Public Offering

Initial Public Offering	3 Months Ended
	Mar. 31, 2024
Initial Public Offering [Abstract]
Initial Public Offering	Note 3 — Initial Public Offering On February 15, 2022, the Company consummated its IPO of 14,375,000 Units, including 1,875,000 Units sold pursuant to the full exercise of the underwriters’ option to purchase additional units to cover over-allotments, at a purchase price of $10.00 per Unit. Each Unit consists of one share of Class A common stock and one redeemable Public Warrant. Each whole Public Warrant will entitle the holder to purchase one share of Class A common stock at a price of $11.50 per share, subject to adjustment (see Note 7). Following the closing of the IPO on February 15, 2022, $146,625,000 ($10.20 per Unit) from the net proceeds of the sale of the Units in the IPO and the sale of the Private Placement Units was placed in a Trust Account and will be invested only in U.S. government securities 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. All of the 14,375,000 shares of Class A common stock sold as part of the Units in the IPO contain a redemption feature which allows for the redemption of such public shares in connection with the Company’s liquidation, if there is a stockholder vote or tender offer in connection with the Business Combination and in connection with certain amendments to the Company’s certificate of incorporation. In accordance with SEC guidance on redeemable equity instruments, which has been codified in ASC Topic 480-10-S99, redemption provisions not solely within the control of the Company require common stock subject to redemption to be classified outside of permanent equity. Accordingly, at March 31, 2024 and December 31, 2023, 153,295 shares of common stock subject to possible redemption are presented at redemption value of $11.45 and $11.25 per share, as temporary equity, outside of the stockholders’ deficit section of the Company’s condensed consolidated balance sheets, respectively. The shares of Class A common stock are accounted for in accordance with the guidance in ASC Topic 480-10-S99. If it is probable that the equity instrument will become redeemable, the Company has the option to either accrete changes in the redemption value over the period from the date of issuance (or from the date that it becomes probable that the instrument will become redeemable, if later) to the earliest redemption date of the instrument or to recognize changes in the redemption value immediately as they occur and adjust the carrying amount of the instrument to equal the redemption value at the end of each reporting period. The Company recognizes changes in redemption value immediately as they occur. Immediately upon the closing of the IPO, the Company recognized the accretion from initial book value to redemption amount value. The change in the carrying value of redeemable common stock resulted in charges against additional paid-in capital and (accumulated deficit) retained earnings. As of March 31, 2024 and December 31 2023, the common stock subject to possible redemption reflected on the condensed consolidated balance sheets is reconciled in the following table: Common stock subject to possible redemption, December 31, 2023 $ 1,723,901 Less: Redemptions (1,019,230 ) Plus: Remeasurement of carrying value to redemption value 19,384 Common stock subject to possible redemption, March 31, 2024 $ 724,055

Private Placement

Private Placement	3 Months Ended
	Mar. 31, 2024
Private Placement [Abstract]
Private Placement	Note 4 — Private Placement Simultaneously with the closing of the IPO, the Company’s Sponsor purchased an aggregate of 653,750 Private Placement Units at a price of $10.00 per Unit, or $6,537,500 in the aggregate, in a private placement. Each Private Placement Unit consists of one share of Class A common stock and one Private Placement Warrant. The Private Placement Warrants will be non-redeemable and exercisable on a cashless basis so long as they are held by the Sponsor or its permitted transferees. If the Private Placement Warrants are held by holders other than the Sponsor or its 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 being sold in the IPO.

Related Party Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2024
Related Party Transactions [Abstract]
Related Party Transactions	Note 5 — Related Party Transactions Founder Shares In May 2021, the Sponsor paid $25,000 of deferred offering costs on behalf of the Company in exchange for 3,750,000 shares of common stock (the “Founder Shares”). On December 14, 2021, the Sponsor returned to the Company, at no cost, an aggregate of 511,250 Founder Shares, which the Company cancelled. On December 14, 2021, an aggregate of 355,000 shares of Class B common stock were issued to A.G.P. (the “Representative”), resulting in an aggregate of 3,593,750 shares of Class B common stock outstanding. On January 12, 2022, the Sponsor transferred 176,094 Founder Shares to George Syllantavos, and 28,750 Founder Shares to Anastasios Chrysostomidis. The number of Founder Shares outstanding was determined based on the expectation that the total size of the IPO would be a maximum of 14,375,000 Units if the underwriters’ over-allotment option were exercised in full, and therefore that such Founder Shares would represent 20% of the outstanding shares after the IPO. The underwriters’ over-allotment option was exercised in full, and no Founder Shares were forfeited. On February 27, 2023, the Company issued an aggregate of 3,593,749 shares of Class A common stock to the Sponsor, A.G.P., George Syllantavos and Anastasios Chrysostomidis, the holders of the Class B common stock, upon the conversion of an equal number of shares of Class B common stock. These shares of class A common stock are subject to the same restrictions as applied to the Class B common stock before the conversion, including, among other things, certain transfer restrictions, waiver of redemption rights and the obligation to vote in favor of an initial business combination as described in the prospectus for the initial public offering. Following the conversion, the Sponsor was the beneficial owner of 3,033,905 shares of Class A common stock and one share of Class B common stock. The Sponsor then transferred 533,525 shares of Class A common stock to certain members of the Sponsor. Subsequent to those transfers, the Sponsor holds 2,500,380 shares of Class A common stock and one share of Class B common stock, as well as 653,750 shares of Class A common stock underlying private placement units, which units were acquired by the Sponsor in connection with the Company’s initial public offering. Following the redemptions and the conversion of Class B common stock into shares of Class A common stock, there are currently 153,295 public shares outstanding and a total of 4,400,794 shares of Class A common stock and one share of Class B Common stock are outstanding, including the 2,500,380 shares of Class A common stock and the one share of Class B common stock that are beneficially owned by the Sponsor. The initial stockholders have agreed not to transfer, assign or sell any of their Founder Shares until the earlier to occur of (i) six months 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 which results in all of the stockholders having the right to exchange their shares of Class A common stock for cash, securities or other property. Any permitted transferees will be subject to the same restrictions and other agreements of the initial stockholders with respect to any Founder Shares. Notwithstanding the foregoing, if the closing price of the shares of Class A common stock equals or exceeds $12.00 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within any 30-trading day period commencing at least 90 days after the initial Business Combination, the Founder Shares will no longer be subject to such transfer restrictions. Promissory Note — Related Party On July 2, 2021, the Sponsor agreed to loan the Company up to $300,000 to cover expenses related to the IPO pursuant to a promissory note (the “Note”). This loan was non-interest bearing and payable on the earlier of March 31, 2022 or the completion of the IPO. The outstanding balance under the promissory note of $208,563 was paid in full and as a result, the credit facility is no longer available. On August 10, 2023, the Company issued a promissory note to SVES LLC under which SVES LLC agreed to extend to the Company $300,000 for working capital purposes. The promissory note is non-interest bearing and payable at the Closing of the Business Combination. In the event the transactions contemplated by the Business Combination Agreement are not consummated, this promissory note shall be null and void and the Company shall not have any obligation to the payee. As of March 31, 2024, SVES LLC had funded $98,588 on the promissory note and had $201,412 available for withdrawal. On February 13, 2024, the Company borrowed $3,541.50 from SVES, which amount was deposited into the Company’s Trust Account on that day in connection with an extension of the date by which the Company has to consummate an initial business combination. The borrowing was made under the terms of a promissory note in the aggregate principal amount of up to $42,498, pursuant to which SVES agreed to loan the Company up to $42,498 in connection with the Company extending the date by which it must consummate its initial business combination from February 15, 2024 to February 15, 2025. Under the terms of the Note, SVES (or its affiliates or permitted designees) shall deposit $3,541.50 per month (approximately $0.056 per public share that is not redeemed) into the Company’s trust account for each calendar month (commencing on February 15, 2024 and ending on the 15th day of each subsequent month) until February 15, 2025, or portion thereof, that is needed to complete an initial business combination, for up to an aggregate of $42,498. On May 15, 2024, the Company and SVES mutually terminated the SVES Business Combination Agreement. As part of the termination the SVES Promissory Note was declared null and void. On July 15, 2024, the Company entered into a promissory note (“Mazaii Note”) with Mazaii Corp Ltd. pursuant to which Mazaii agreed to loan the Company an aggregate principal amount of up to $250,000. The Mazaii note is non-interest bearing and payable on the date on which the Company consummates a Business Combination. In the event a Business Combination Agreement is not consummated, the Mazaii note shall be null and void and the Company shall not have any obligation to the Payee hereunder. The exclusivity period of the LOI expired on September 12, 2024 by which time both parties had chosen to not proceed. As a result, the Mazaii Note became null and void. The Company has borrowed the full $250,000 under the Mazaii Note. Working Capital Loans In order to finance transaction costs in connection with an intended initial 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, loan the Company funds as may be required (the “Working Capital Loans”). If the Company completes the initial Business Combination, the Company would repay the Working Capital Loans out of the proceeds of the Trust Account released to the Company. Otherwise, the Working Capital 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 the Working Capital Loans, but no proceeds from the Trust Account would be used to repay the Working Capital Loans. Up to $1,500,000 of such working capital loans may be convertible into private placement-equivalent units at a price of $10.00 per unit (which, for example, would result in the holders being issued 150,000 units if $1,500,000 of notes were so converted) at the option of the lender. Such units would be identical to the Private Placement Units. The terms of such working capital loans by the Sponsor or its affiliates, or the Company’s officers and directors, if any, have not been determined and no written agreements exist with respect to the Working Capital Loans. The Company does not expect to seek loans from parties other than the Sponsor or an affiliate of the Sponsor as the Company does not believe third parties will be willing to loan such funds and provide a waiver against any and all rights to seek access to funds in the Trust Account. At March 31, 2024 and December 31, 2023, no such Working Capital Loans were outstanding. Administrative Service Fee The Company 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 up to 18 months, for office space, utilities and secretarial and administrative support. Upon completion of the Company’s initial Business Combination or its liquidation, the Company will cease paying these monthly fees. For the three months ended March 31, 2024, the Company incurred $30,000 of administrative service fees and $45,000 payable recoded as accrued costs and expenses on the accompanying balance sheets. For the three months ended March 31, 2023, the Company incurred $30,000 of administrative service fees, $30,000 of which were paid. Due to Related Party At March 31, 2024 and December 31, 2023, the Company $889 due to a related party. Due from Sponsor Due from Sponsor is a non-interest-bearing advance and is due on demand. At March 31, 2024 and December 31, 2023, $3,047 is included in due from sponsor in the accompanying condensed consolidated balance sheets.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2024
Commitments and Contingencies [Abstract]
Commitments and Contingencies	Note 6 — Commitments and Contingencies Registration and Stockholder Rights The holders of the Founder Shares, Private Placement Units, the Private Placement Warrant, and the shares of Class A common stock underlying the Private Placement Warrants will have registration rights to require the Company to register a sale of any of the Company’s securities held by them pursuant to a registration rights agreement that was signed prior to or on the effective date of the IPO. These holders will be entitled to make up to three demands, excluding short form registration demands, that the Company registers such securities for sale under the Securities Act. In addition, these holders will have “piggyback” registration rights to include their securities in other registration statements filed by the Company. Notwithstanding the foregoing, the underwriters may not exercise their demand and “piggyback” registration rights after five and seven years, respectively, after the effective date of the registration statement of which the IPO forms a part and may not exercise their demand rights on more than one occasion. Underwriting Agreement The underwriters had a 45-day option from the date of the IPO to purchase up to an additional 1,875,000 Units to cover over-allotments, if any. As of February 15, 2022, the underwriters had fully exercised the over-allotment option. On December 14, 2021, the Company sold an aggregate of 355,000 shares of Class B common stock to A.G.P. at $0.007 per share, for a total consideration of $2,470, and was recorded as share subscription receivable. The subscription receivable was paid on February 18, 2022. The fair value of Class B common stock sold to A.G.P. was $1,974,868. The Company accounted for $1,972,398 of the excess of the fair value of Class B common stock issued to underwriters over the share subscription receivable as an offering cost of the IPO and allocated such amount between the warrants, equity and temporary equity based on the relative fair values. On February 15, 2022, the Company paid cash underwriting commissions of $1,437,500 to the underwriters. Business Combination Marketing Agreement The Company engaged A.G.P. as an advisor in connection with the Business Combination to assist the Company in holding meetings with its stockholders to discuss the potential Business Combination and the target business’ attributes, to introduce the Company to potential investors that are interested in purchasing its securities in connection with the initial Business Combination, and to assist the Company with its press releases and public filings in connection with the Business Combination. The Company will pay A.G.P. a fee in cash for such services upon the consummation of the initial Business Combination in an amount equal to 3.5% of the gross proceeds of the IPO, or $5,031,250 in the aggregate. Pursuant to the terms of the Business Combination marketing agreement, no fee will be due if the Company does not complete an initial Business Combination. As of March 31, 2024, no expense has been recorded as the Business Combination is not deemed probable. Business Combination Agreement On February 13, 2023, the Company entered into a Business Combination Agreement (the “Business Combination Agreement”) by and among (i) the Company (ii) Relativity Holdings Inc., a Delaware corporation and a wholly owned subsidiary of Relativity (“Pubco”), (iii) Relativity Purchaser Merger Sub Inc., a Delaware corporation and a wholly owned subsidiary of Pubco (the “Merger Sub”), (iv) SVES GO, LLC, a Florida limited liability company, SVES LLC, a Florida limited liability company, SVES CP LLC, a Florida limited liability company and SVES Apparel LLC, a Florida limited liability company (collectively, the “Operating Companies” or “SVES”), (v) SVGO LLC, ESGO LLC, SV Apparel LLC, and ES Business Consulting LLC (each a “Seller”), (vi) Timothy J. Fullum and Salomon Murciano, (vii) the Sponsor and (viii) Timothy J. Fullum. SVES is a key intermediary connecting full-price fashion brands with off-price retailers that are able to sell inventory that would otherwise be sold or disposed of by full-price brands at a significant loss. At the closing of the transactions contemplated by the Business Combination Agreement (the “Closing”), in accordance with the DGCL, (a) the Merger Sub will merge with and into the Company, with the Company surviving the Business Combination as a wholly owned subsidiary of Pubco, and (b) each Seller will contribute all of its ownership interest in each Operating Company to Pubco in exchange for aggregate consideration in the amount of $632,000,000, to be paid in the common stock of Pubco valued at $10.00 per share of common stock. At the Closing, each public warrant of the Company will be converted into one Pubco public warrant and each private warrant of the Company will be converted into one Pubco private warrant, in each case with such Pubco warrant having substantially the same terms and conditions as set forth in the respective Company warrants, except that in each case they will represent the right to acquire shares of Pubco common stock in lieu of shares of Class A common stock. On April 19, 2023, the Company, the Purchaser Representative and the Seller Representative entered into the Second Amendment to the Business Combination Agreement (the “Second BCA Amendment”) pursuant to which the parties amended the Business Combination Agreement, as amended, in order (i) to extend the date by which the Seller Representative is required to deliver Audited Company Financials to the Company from April 7, 2023 to May 1, 2023, (ii) to extend the period of time in which the Company may conduct additional due diligence on SVES (the “Due Diligence Period”) from 5:00 p.m. on April 7, 2023 to 5:00 p.m. May 1, 2023 and (iii) in connection with the transactions contemplated by the Business Combination Agreement, to permit the Company, subject to receiving any required consent from the holders of Public Warrants, to convert the Public Warrants into Class A common stock in a manner and amount to be specified in the Proxy Statement and approved by the Seller Representative, which Class A common stock would be converted automatically into the right to receive one share of Pubco common stock at the Closing. On August 11, 2023, the parties entered into a Third Amendment to the Business Combination Agreement, pursuant to which the parties amended the Business Combination Agreement in order to, among other things, (i) extend the Due Diligence Period and the date of the required delivery of disclosure schedules to August 31, 2023, (ii) provide for a proposal in the Proxy Statement to approve an amendment to the Company’s current charter to eliminate the requirement that the Company retain at least $5,000,001 of net tangible assets following the redemption of the Company’s public shares in connection with the Business Combination, and to further amend the closing condition in the Business Combination Agreement such that the Company would not be required to retain at least $5,000,001 of net tangible assets following the redemption of public shares in the event such proposal is approved, and (iii) extend the Outside Date to February 15, 2024. On May 15, 2024, the Company and SVES mutually terminated the SVES Business Combination Agreement. As part of the termination the SVES Promissory Note was declared null and void.

Fair Value Measurement

Fair Value Measurement	3 Months Ended
	Mar. 31, 2024
Fair Value Measurement [Abstract]
Fair Value Measurement	Note 7 — Fair Value Measurement The following tables present information about the Company’s assets and liabilities that were measured at fair value on a recurring basis as of March 31, 2024 and December 31, 2023 and indicate the fair value hierarchy of the valuation techniques the Company utilized to determine such fair value. The Company uses inputs such as actual trade data, benchmark yields, quoted market prices from dealers or brokers, and other similar sources to determine the fair value of its investments in the Mutual Fund. March 31, Quoted Significant Significant Liabilities: Public Warrants $ 352,188 $ — $ — $ 352,188 Private Warrants 16,017 — — 16,017 Warrant Liabilities $ 368,205 $ — $ — $ 368,205 December 31, Quoted Significant Significant Assets: Mutual Fund held in Trust Account $ 1,746,543 $ 1,746,543 $ — $ — Liabilities: Public Warrants $ 503,125 $ — $ — $ 503,125 Private Warrants 22,882 — — 22,882 Warrant Liabilities $ 526,007 $ — $ — $ 526,007 Transfers to/from Levels 1, 2 and 3 are recognized at the end of the reporting period in which a change in valuation technique or methodology occurs. During the year ended December 31, 2023, there was a transfer of $503,125 from Level 2 to Level 3. The warrants were initially classified within Level 3 of the fair value hierarchy due to the use of unobservable inputs. The subsequent measurement of the Public Warrants is classified as Level 1 due to the use of an observable market price of these warrants. On December 31, 2022, the Public Warrants were reclassified to Level 2 as no trading activity took place on the reporting dates. Inherent in a Monte Carlo options pricing model are assumptions related to expected stock-price volatility, expected life, risk-free interest rate and dividend yield. The Company estimates the volatility of its common stock based on projected volatility of comparable public companies that matches the expected remaining life of the warrants. The risk-free interest rate is based on the U.S. treasury zero-coupon yield curve on the grant date for a maturity similar to the expected remaining life of the warrants. The expected life of the warrants is based on management assumptions regarding the timing and likelihood of completing a business combination. The dividend rate is based on the historical rate, which the Company anticipates to remain at zero. For the three months ended March 31, 2024 and the year ended December 31, 2023, the Warrants were valued utilizing the market approach. The Company used the median warrant trading price of market comparable Special Purpose Acquisition Companies due to the lack of trading activity of the Company's warrants. The Company chose Special Purpose Acquisition Companies with a similar initial public offering size and warrant coverage for the analysis. This approach requires a significant amount of judgment and is highly susceptible to variability based on the sample of comparable Special Purpose Acquisition Companies used. The changes in the fair value of the Company's Warrants have an effect on the Company's net income, however, the changes in fair value have no effect on the cash flows of the Company. The change in the fair value of the warrant liabilities, measured using Level 3 inputs, for the three months ended March 31, 2024 and 2023 is summarized as follows: Warrant Liabilities Warrant liabilities at December 31, 2023 $ 526,007 Change in fair value of warrant liabilities (157,802 ) Warrant liabilities at March 31, 2024 $ 368,205 Warrant Liabilities Warrant liabilities at December 31, 2022 $ 20,434 Change in fair value of warrant liabilities 10,357 Warrant liabilities at March 31, 2023 $ 30,791 The change in the fair value of the warrant liabilities, measured using Level 3 inputs, for the years ended December 31, 2023 is summarized as follows: Warrant Liabilities Warrant liabilities at December 31, 2022 $ 20,434 Change in fair value of warrant liabilities 2,448 Transfer to Level 3 from Level 2 503,125 Warrant liabilities at December 31, 2023 $ 526,007 During the year ended December 31, 2023, there was a transfer of $503,125 from Level 2 to Level 3.

Warrant Liabilities

Warrant Liabilities	3 Months Ended
	Mar. 31, 2024
Warrant Liabilities [Abstract]
Warrant Liabilities	Note 8 — Warrant Liabilities As of March 31, 2024 and December 31, 2023, there were 15,028,750 warrants outstanding. The Company accounted for the 15,028,750 warrants issued in connection with the IPO (14,375,000 Public Warrants and 653,750 Private Placement Warrants) in accordance with the guidance contained in ASC Topic 815-40. Such guidance provides that because the warrants do not meet the criteria for equity treatment thereunder, each warrant must be recorded as a liability. Accordingly, the Company classifies each warrant as a liability at its fair value. This liability is subject to re-measurement at each balance sheet date. With each such re-measurement, the warrant liability is adjusted to fair value, with the change in fair value recognized in the Company’s condensed consolidated statements of operations. 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 Company’s 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 when the price per share of Class A common stock equals or exceeds $18.00” will be adjusted (to the nearest cent) to be equal to 180% of the higher of the Market Value and the Newly Issued Price. The warrants will become exercisable on the later of 30 days after the completion of the initial Business Combination or 12 months from the closing of this offering and will expire at 5:00 p.m., New York City time on the warrant expiration date, which is five 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 the Company’s 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 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 by the 52nd day 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. Notwithstanding the above, if the Class A common stock is at the time of any exercise of a warrant not listed on a national securities exchange such that it satisfies the definition of a “covered security” under Section 18(b)(1) of the Securities Act, the Company may, at its option, require holders of public warrants who exercise their warrants to do so on a “cashless basis” in accordance with Section 3(a)(9) of the Securities Act and, in the event the Company so elect, it will not be required to file or maintain in effect a registration statement, and in the event the Company does not so elect, the Company will use its best efforts to register or qualify the shares under applicable blue sky laws to the extent an exemption is not available. Redemption of warrants when the price per share of Class A common stock equals or exceeds $18.00. Once the warrants become exercisable, the Company may redeem the outstanding warrants (except as described herein with respect to the Private Placement Warrants): ● in whole and not in part; ● at a price of $0.01 per warrant; ● upon not less than 30 days’ prior written notice of redemption (the “30-day redemption period”) to each warrant holder; and ● if, and only if, the reported 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 three business days before the Company sends the notice of redemption to the warrant holders.

Stockholders_ Deficit

Stockholders’ Deficit	3 Months Ended
	Mar. 31, 2024
Stockholders’ Deficit [Abstract]
Stockholders’ Deficit	Note 9 — Stockholders’ Deficit Preferred Stock The Company is authorized to issue 1,000,000 shares of preferred stock with a par value of $0.0001 per share. At March 31, 2024 and December 31, 2023, there were no Class A Common Stock The Company is authorized to issue 100,000,000 shares of Class A common stock with a par value of $0.0001 per share. Holders of Class A common stock are entitled to one vote for each share. At March 31, 2024 and December 31, 2023, there were 4,247,499 shares of Class A common stock issued or outstanding, respectively, excluding 63,241 and 153,295 shares subject to possible redemption, respectively. Class B Common Stock The Company is authorized to issue 10,000,000 shares of Class B common stock with a par value of $0.0001 per share. Holders of the Class B common stock are entitled to one vote for each share. At March 31, 2024 and December 31, 2023, there was 1 share of Class B common stock issued and outstanding. At December 31, 2022, there were 468,750 Class B shares that were subject to forfeiture to the extent that the underwriters’ over-allotment option was not exercised in full so that the Founder Shares would represent, on an as-converted basis, 20% of the Company’s issued and outstanding shares after the IPO (assuming the Sponsor did not purchase any public shares in the IPO). As of February 15, 2022, the over-allotment option was fully exercised and such shares were no longer subject to forfeiture. On February 27, 2023, the Company issued an aggregate of 3,593,749 shares of its Class A common stock, par value $0.0001 per share, to the Sponsor, A.G.P./Alliance Global Partners, George Syllantavos and Anastasios Chrysostomidis, the holders of the Company’s Class B common stock, par value $0.0001 per share, upon the conversion of an equal number of shares of Class B Common Stock (the “Conversion”). The 3,593,749 shares of Class A Common Stock issued in connection with the Conversion are subject to the same restrictions as applied to the shares of Class B Common Stock before the Conversion, including, among other things, certain transfer restrictions, waiver of redemption rights and the obligation to vote in favor of an initial business combination, as described in the prospectus for the Company’s initial public offering. Following the Conversion, there are 4,400,794 shares of Class A Common Stock issued and outstanding and one share of Class B Common Stock issued and outstanding. The remaining share of Class B common stock will automatically convert into shares of 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 completion of the IPO (not including the shares of Class A common stock issuable to the Representative) 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, any private placement-equivalent securities issued to the Sponsor or its affiliates upon conversion of loans made to the Company). The Company cannot determine at this time whether a majority of the holders of the Class B common stock at the time of any future issuance would agree to waive such adjustment to the conversion ratio. They may waive such adjustment due to (but not limited to) the following: (i) closing conditions which are part of the agreement for the initial Business Combination; (ii) negotiation with Class A stockholders on structuring an initial Business Combination; or (iii) negotiation with parties providing financing which would trigger the anti-dilution provisions of the Class B common stock. If such adjustment is not waived, the issuance would not reduce the percentage ownership of holders of the Class B common stock but would reduce the percentage ownership of holders of the Class A common stock. If such adjustment is waived, the issuance would reduce the percentage ownership of holders of both classes of the Company’s common stock. Holders of Founder Shares may also elect to convert their shares of Class B common stock into an equal number of shares of Class A common stock, subject to adjustment as provided above, at any time. The term “equity-linked securities” refers to any debt or equity securities that are convertible, exercisable or exchangeable for shares of Class A common stock issues in a financing transaction in connection with the initial Business Combination, including but not limited to a private placement of equity or debt. Securities could be “deemed issued” for purposes of the conversion rate adjustment if such shares are issuable upon the conversion or exercise of convertible securities, warrants or similar securities.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2024
Subsequent Events [Abstract]
Subsequent Events	Note 11 — Subsequent Events The Company evaluated subsequent events and transactions that occurred after the condensed consolidated balance sheet date up to the date that the condensed consolidated financial statements were issued. Based on this review, besides the event below, the Company did not identify any subsequent events that would have required adjustment or disclosure in the condensed consolidated financial statements. On May 15, 2024, the Company and SVES mutually terminated the SVES Business Combination Agreement. As part of the termination the SVES Promissory Note was declared null and void. On July 15, 2024, the Company entered into a promissory note (“Mazaii note”) with Mazaii Corp Ltd. pursuant to which Mazaii agreed to loan the Company an aggregate principal amount of up to $250,000. The Mazaii note is non-interest bearing and payable on the date on which the Company consummates a Business Combination. In the event a Business Combination Agreement is not consummated, the Mazaii note shall be null and void and the Company shall not have any obligation to the Payee hereunder. The exclusivity period of the LOI expired on September 12, 2024 by which time both parties had chosen to not proceed. As a result, the Mazaii Note became null and void. The Company has borrowed the full $250,000 under the Mazaii Note. On July 11, 2024, the Company announced that it entered into a non-binding Letter of Intent (“LOI”) providing for a proposed business combination (the “Transaction”) that will result in the Company acquiring 100% of the outstanding equity and equity equivalents of 4503309 Nova Scotia Ltd., (to be renamed “Mazaii Corp Ltd.”) (“Mazaii”). Resignation of a Director On January 31, 2025, Mr. Francis Knuettel II, resigned as a Board member and as a member of our Audit Committee. Mr. Knuettel II had no disagreements with the Company on any matter related to the Company’s operations, policies or practices. Appointment of Directors On February 1, 2025 the Company appointed David Kane as a Director and Chair of the Audit Committee, and Jessica Assaf as a Director and Chair of the Compensation Committee. David Kane, Age 62: has been the CEO of Morkan Enterprises, LLC, a consulting firm that provides accounting and CFO services, since 2016. Mr. Kane is a certified public accountant and started his career with Arthur Anderson & Co. His career includes Walt Disney Company as a financial analyst where he provided cost accounting to Disney’s construction of EuroDisney. Later, Mr. Kane was a controller at Virgin Records where he led the acquisitions of two hip-hop record labels. He later became CFO or the fractional CFO for several private and public companies, where he led operations, public and private capital raises, IPO’s, debt restructuring, mergers and acquisitions, system implementations and strategic initiatives. Currently, Mr. Kane is the Director of Technical Accounting and SEC reporting with Skillz, Inc. (NASDAQ: “SKLZ”). Mr. Kane was raised in Los Angeles, California and is an alumnus of UCLA. He now lives in Henderson, Nevada and is married and father of two. For the aforementioned reasons the Company believes that adding Mr. Kane to its Board of Directors will be beneficial to the Company. Jessica Assaf, Age 35, is an award-winning entrepreneur and activist dedicated to improving health and well-being through business. Her advocacy journey began at the age of 15, focusing on safe products, corporate accountability, consumer wellness and female empowerment. In high school, Assaf co-founded Teens for Safe Cosmetics, a group that successfully lobbied for the California Safe Cosmetics Act of 2005, requiring manufacturers to disclose harmful ingredients in personal care products. Assaf earned her undergraduate degree from New York University’s Gallatin School and later received her MBA from Harvard Business School, during which she co-founded RAW IS EVERYTHING, a clean skincare company that achieved national distribution. In 2019, Assaf co-founded Prima, a purpose-driven wellness brand and Public Benefit Corporation (B Corp) that was acquired in 2023. Since 2023, Ms. Assaf has been the Director of Communications at OSEA Malibu and works with purpose-driven companies on branding, marketing, social media, retail strategy, PR and partnerships. Throughout her career, Assaf has been recognized for her contributions to health advocacy and entrepreneurship, including being named to Forbes’ 30 Under 30 list in 2020.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ (236,796)	$ (1,301,763)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Mar. 31, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	3 Months Ended
	Mar. 31, 2024
Significant Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements are presented in U.S. dollars in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for financial information and pursuant to the rules and regulations of the SEC. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP. In the opinion of management, the unaudited condensed consolidated financial statements reflect all adjustments, which include only normal recurring adjustments, necessary for the fair statement of the balances and results for the periods presented. The interim results for the three months ended March 31, 2024 are not necessarily indicative of the results to be expected for the year ending December 31, 2024 or for any future interim periods. The accompanying unaudited condensed financial statements should be read in conjunction with the Company’s audited financial statements and notes thereto included in the Form 10-K filed by the Company with the SEC on September 26, 2024.
Principles of Consolidation	Principles of Consolidation The accompanying condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, Relativity Holdings Inc. There has been no intercompany activity since inception.
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, 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 of 1934 (the “Exchange Act”)) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.
Use of Estimates	Use of Estimates The preparation of condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of expenses during the reporting period. Actual results could differ from those estimates. 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 condensed consolidated 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. The Company has determined the more significant accounting estimates included in the condensed consolidated financial statements is the determination of the fair value of derivative financial instruments as described below.
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. As of March 31, 2024 and December 31, 2023, the Company had cash of $524 and $7,131, respectively. The Company did not have any cash equivalents as of March 31, 2024 and December 31, 2023.
Cash and Investments Held in Trust Account	Cash and Investments Held in Trust Account As of March 31, 2024, the Company held $728,786 in cash in its Trust Account. Additionally, as of December 31, 2023, the Company had $1,746,543 in investments within the Trust Account, primarily consisting of money market funds invested in U.S. Treasury securities. Net proceeds of the sale of the Units in the IPO and the sale of the Private Placement Units were placed in the Trust Account which invested in United States “government securities” within the meaning of Section 2(a)(16) of the Investment Company Act having a maturity of 185 days or less or in money market funds meeting certain conditions under Rule 2a-7 promulgated under the Investment Company Act which invest only in direct U.S. government treasury obligations. The Company’s investments held in the Trust Account are classified as trading securities. Trading securities are presented on the condensed consolidated balance sheets at fair value at the end of each reporting period. Gains and losses resulting from the change in fair value of warrant liability are included in interest income on investments held in Trust Account in the accompanying condensed consolidated statements of operations. The estimated fair values of investments held in the Trust Account are determined using available market information.
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 Topic 820, “Fair Value Measurements and Disclosures,” approximates the carrying amounts represented in the condensed consolidated balance sheets, primarily due to its short-term nature (except for the warrant liabilities – see Note 8). Fair value is defined as the price that would be received for sale of an asset or paid for transfer of a liability in an orderly transaction between market participants at the measurement date. U.S. GAAP establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The Company’s financial instruments are classified as either Level 1, Level 2 or Level 3. These tiers include: ● Level 1, defined as observable inputs such as quoted prices (unadjusted) for identical instruments in active markets; ● Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and ● Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.
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”. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value on the grant date and is then re-valued at each reporting date, with changes in the fair value reported in the condensed consolidated statements of operations. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative liabilities are classified in the condensed consolidated balance sheets 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 condensed consolidated balance sheet date.
Net Loss per Common Stock	Net Loss per Common Stock The Company has two classes of shares, which are referred to as Class A common stock and Class B common stock. Earnings and losses are shared pro rata between the two classes of shares. The 15,028,750 shares of Class A common stock from the outstanding warrants to purchase the Company’s shares were excluded from diluted earnings per share for the three months ended March 31, 2024 because the warrants are contingently exercisable, and the contingencies have not yet been met. As a result, basic and diluted net (loss) income per Class A share is the same for the periods presented. The table below presents a reconciliation of the numerator and denominator used to compute basic and diluted net (loss) income per share for each class of common stock. At March 31, 2024, the Company did not have any other dilutive securities or 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 and basic (loss) income per Class B share is the same for the period. The following tables present a reconciliation of the numerator and denominator used to compute basic and diluted net (loss) income per share for each class of common stock: For the Three Months Ended March 31, 2024 2023 Class A Common Stock subject to possible redemption Numerator: Net loss allocable to Class A common stock $ (5,833 ) $ (45,345 ) Denominator: Weighted Average Class A common stock Basic and diluted weighted average shares outstanding 107,267 153,295 Basic and diluted net loss per share $ (0.05 ) $ (0.30 ) Class A Common Stock non-redeemable Numerator: Net loss allocable to Class A common stock $ (230,963 ) $ (575,596 ) Denominator: Weighted Average Class A common stock Basic and diluted weighted average shares outstanding 4,247,499 1,945,884 Basic and diluted net loss per share $ (0.05 ) $ (0.30 ) Class B Common Stock Numerator: Net loss allocable to Class B common stock $ — $ (680,822 ) Denominator: Weighted Average Class B common stock Basic and diluted weighted average shares outstanding 1 2,301,616 Basic and diluted net loss per share $ (0.05 ) $ (0.30 )
Income Taxes	Income Taxes The Company accounts for income taxes under ASC Topic 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 carryforwards. 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. As of March 31, 2024 and December 31, 2023, the Company’s deferred tax asset had a full valuation allowance recorded against it. The Company’s effective tax rate was 1.27% and 0.15% for the three months ended March 31, 2024 and 2023, respectively. The effective tax rate differs from the statutory tax rate of 21% for the three months ended March 31, 2024 and 2023, due to changes in fair value in warrant liability and the valuation allowance on the deferred tax assets. 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.
Common Stock Subject to Possible Redemption	Common Stock Subject to Possible Redemption The Company’s Class A common stock that was sold as part of the Units in the IPO contains a redemption feature which allows for the redemption of such public shares in connection with the Company’s liquidation, or if there is a stockholder vote or tender offer in connection with the Company’s initial Business Combination. In accordance with ASC 480-10-S99, the Company classified the 14,375,000 shares subject to redemption outside of permanent equity as the redemption provisions are not solely within the control of the Company. The public shares sold as part of the Units in the IPO were issued with other freestanding instruments (i.e., Public Warrants), and as such, the initial carrying value of public shares is classified as temporary equity. On December 21, 2022, the Company held the Meeting. At the Meeting, the Company’s stockholders approved an amendment to the Company’s second amended and restated certificate of incorporation (the “Charter Amendment”) to extend the date by which the Company must consummate its initial Business Combination from February 15, 2023 to August 15, 2023 or such earlier date as determined by the Company’s Board of Directors, and to provide for up to two additional three-month extensions beyond August 15, 2023 for the period of time for the Company to consummate an initial Business Combination. In connection with the Meeting, stockholders holding 14,221,705 shares of Class A common stock exercised their right to redeem such shares for a pro rata portion of the funds in the Company’s Trust Account. As a result, approximately $146 million (approximately $10.29 per Public Share) was removed from the Trust Account to pay such holders and approximately $1.6 million remained in the Trust Account. In March 2023, the Company assessed and determined that an excess amount was withdrawn from the trust account for taxes in connection with the December 2022 redemptions. As such, in March 2023, the Company had a subsequent disbursement to redeeming stockholders in the amount of $132,263. On February 13, 2024, the Company announced that it had extended the date by which it has to consummate a Business Combination from February 15, 2024 to February 15, 2025. In connection with the extension on February 13, 2024, stockholders holding 90,054 Public Shares exercised their right to redeem such shares for a pro rata portion of the funds in the Company’s Trust Account. As a result, approximately $1.02 million (approximately $11.32 per Public Share) was removed from the Trust Account to pay such holders and approximately $720,000 remained in the Trust Account. Following the redemptions, the Company had 63,241 Public Shares outstanding. Following redemptions, the Company has 63,241 and 153,295 Public Shares outstanding as of March 31, 2024 and December 31, 2023, respectively.
Concentration of Credit Risk	Concentration of Credit Risk The Company had significant cash balances at financial institutions which throughout the year regularly exceeded the federally insured limit of $250,000. Any loss incurred or a lack of access to such funds could have a significant adverse impact on the Company’s financial condition, results of operations and cash flows.
Recent Accounting Standards	Recent Accounting Standards In December 2023, the FASB issued Accounting Standards Update (“ASU”) No. 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures” (“ASU 2023-09”), which will require the Company to disclose specified additional information in its income tax rate reconciliation and provide additional information for reconciling items that meet a quantitative threshold. ASU 2023-09 will also require the Company to disaggregate its income taxes paid disclosure by federal, state and foreign taxes, with further disaggregation required for significant individual jurisdictions. ASU 2023-09 will become effective for Annual periods beginning after December 15, 2024. The Company is still reviewing the impact of ASU 2023-09. In August 2020, FASB issued ASU No. 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 for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years, with early adoption permitted. The Company adopted ASU 2020-06 effective as of April 13, 2021. The adoption of ASU 2020-06 did not have an impact on the Company’s condensed consolidated financial statements. In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments” (“ASU 2016-13”). This update requires financial assets measured at amortized cost basis to be presented at the net amount expected to be collected. The measurement of expected credit losses is based on relevant information about past events, including historical experience, current conditions, and reasonable and supportable forecasts that affect the collectability of the reported amount. Since June 2016, the FASB issued clarifying updates to the new standard including changing the effective date for smaller reporting companies. The guidance is effective for fiscal years beginning after December 15, 2022, and interim periods within those fiscal years, with early adoption permitted. The Company adopted ASU 2016-13 on January 1, 2023. The adoption of ASU 2016-13 did not have a material impact on its condensed consolidated financial statements. Management does not believe that any other recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s condensed consolidated financial statements.

Significant Accounting Polici_2

Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2024
Significant Accounting Policies [Abstract]
Schedule of Reconciliation of the Numerator and Denominator Used to Compute Basic and Diluted Net (Loss) Income Per Share	The following tables present a reconciliation of the numerator and denominator used to compute basic and diluted net (loss) income per share for each class of common stock: For the Three Months Ended March 31, 2024 2023 Class A Common Stock subject to possible redemption Numerator: Net loss allocable to Class A common stock $ (5,833 ) $ (45,345 ) Denominator: Weighted Average Class A common stock Basic and diluted weighted average shares outstanding 107,267 153,295 Basic and diluted net loss per share $ (0.05 ) $ (0.30 ) Class A Common Stock non-redeemable Numerator: Net loss allocable to Class A common stock $ (230,963 ) $ (575,596 ) Denominator: Weighted Average Class A common stock Basic and diluted weighted average shares outstanding 4,247,499 1,945,884 Basic and diluted net loss per share $ (0.05 ) $ (0.30 ) Class B Common Stock Numerator: Net loss allocable to Class B common stock $ — $ (680,822 ) Denominator: Weighted Average Class B common stock Basic and diluted weighted average shares outstanding 1 2,301,616 Basic and diluted net loss per share $ (0.05 ) $ (0.30 )

Initial Public Offering (Tables

Initial Public Offering (Tables)	3 Months Ended
	Mar. 31, 2024
Initial Public Offering [Abstract]
Schedule of Common Stock Subject to Possible Redemption	As of March 31, 2024 and December 31 2023, the common stock subject to possible redemption reflected on the condensed consolidated balance sheets is reconciled in the following table: Common stock subject to possible redemption, December 31, 2023 $ 1,723,901 Less: Redemptions (1,019,230 ) Plus: Remeasurement of carrying value to redemption value 19,384 Common stock subject to possible redemption, March 31, 2024 $ 724,055

Fair Value Measurement (Tables)

Fair Value Measurement (Tables)	3 Months Ended
	Mar. 31, 2024
Fair Value Measurement [Abstract]
Schedule of Company’s Assets and Liabilities Measured at Fair Value	The Company uses inputs such as actual trade data, benchmark yields, quoted market prices from dealers or brokers, and other similar sources to determine the fair value of its investments in the Mutual Fund. March 31, Quoted Significant Significant Liabilities: Public Warrants $ 352,188 $ — $ — $ 352,188 Private Warrants 16,017 — — 16,017 Warrant Liabilities $ 368,205 $ — $ — $ 368,205 December 31, Quoted Significant Significant Assets: Mutual Fund held in Trust Account $ 1,746,543 $ 1,746,543 $ — $ — Liabilities: Public Warrants $ 503,125 $ — $ — $ 503,125 Private Warrants 22,882 — — 22,882 Warrant Liabilities $ 526,007 $ — $ — $ 526,007
Schedule of Fair Value of the Warrant Liabilities, Measured Using Level 3 Inputs	The change in the fair value of the warrant liabilities, measured using Level 3 inputs, for the three months ended March 31, 2024 and 2023 is summarized as follows: Warrant Liabilities Warrant liabilities at December 31, 2023 $ 526,007 Change in fair value of warrant liabilities (157,802 ) Warrant liabilities at March 31, 2024 $ 368,205 Warrant Liabilities Warrant liabilities at December 31, 2022 $ 20,434 Change in fair value of warrant liabilities 10,357 Warrant liabilities at March 31, 2023 $ 30,791 Warrant Liabilities Warrant liabilities at December 31, 2022 $ 20,434 Change in fair value of warrant liabilities 2,448 Transfer to Level 3 from Level 2 503,125 Warrant liabilities at December 31, 2023 $ 526,007

Organization and Business Ope_2

Organization and Business Operations (Details) - USD ($)					3 Months Ended	12 Months Ended
	Feb. 13, 2024	Dec. 28, 2022	Aug. 16, 2022	Feb. 15, 2022	Mar. 31, 2024	Dec. 31, 2022	Jul. 11, 2024	Dec. 31, 2023	Nov. 09, 2023	Aug. 03, 2023	Jan. 12, 2023
Organization and Business Operations [Line Items]
Share issued price shares (in Dollars per share)					$ 10
Transaction cost					$ 3,890,326
Underwriting commission					1,437,500
Underwriter share subscription receivable					1,972,398
Other offering cost					480,428
Stockholders holding public shares exercised (in Shares)	90,054
Maximum allowed dissolution expenses					$ 100,000
Condition for future business combination				100%	100%
Share price per share (in Dollars per share)	$ 11.32
Investment of cash in trust account					$ 10,000
Aggregate amount of working capital					1,000
Aggregate amount of relativity working capital									$ 1,000	$ 1,000
Redemption shares (in Shares)						14,221,705
Proceeds from cash withdrawn						$ 133,689
Redemption rebate payments						$ 132,263
Price per share (in Dollars per share)						$ 0.00930008
Returned to trust account					1,426
Trust account redemption	$ 1,020,000
Trust account	$ 720,000
Public shares outstanding (in Shares)	63,241
Market value											$ 50,000,000
Publicly held shares (in Shares)											1,100,000
Market value of publicly held shares											$ 15,000,000
U.S. federal excise tax			1%
Effective tax rate			1%
Excise tax payable					$ 10,192
Shares redeemed percentage					1%
Cash					$ 524			$ 7,131
Working capital deficit					2,019,676
Working capital loans					$ 1,500,000
Redeemable Warrant [Member]
Organization and Business Operations [Line Items]
Number of shares in a unit (in Shares)				1
Warrant [Member]
Organization and Business Operations [Line Items]
Share price per share (in Dollars per share)					$ 9.2
Price per share (in Dollars per share)					$ 18
Private Placement Warrants [Member]
Organization and Business Operations [Line Items]
Each purchase of warrants (in Shares)					1
Business Combination [Member]
Organization and Business Operations [Line Items]
Condition for future business combination use of proceeds percentage					80%
Condition for future business combination threshold Percentage Ownership					50%
Share price per share (in Dollars per share)					$ 10.2
Sponsor [Member]
Organization and Business Operations [Line Items]
Share price per share (in Dollars per share)					10.2
Business Combination Agreement [Member]
Organization and Business Operations [Line Items]
Share price per share (in Dollars per share)					$ 10.2
Class A Common Stock [Member]
Organization and Business Operations [Line Items]
Number of shares in a unit (in Shares)				1	1
Each purchase of warrants (in Shares)				1
Sale of stock price (in Dollars per share)					$ 18
Redemption shares (in Shares)		14,221,705
Class A Common Stock [Member] | Warrant [Member]
Organization and Business Operations [Line Items]
Share issued price shares (in Dollars per share)					$ 9.2
Each purchase of warrants (in Shares)				1	1
Price per share (in Dollars per share)				$ 11.5	$ 11.5
Public Shares [Member]
Organization and Business Operations [Line Items]
Stockholders holding public shares exercised (in Shares)	90,054
Shares, Outstanding (in Shares)	63,241
Redeemed shares of common stock (in Shares)	90,054
Redeemed shares of common stock, value	$ 1,019,230
Forecast [Member] | Nova Scotia Ltd. [Member]
Organization and Business Operations [Line Items]
Outstanding equity percentage							100%
IPO [Member]
Organization and Business Operations [Line Items]
Issuance of common stock (in Shares)				14,375,000	14,375,000
Share issued price shares (in Dollars per share)				$ 10.2
Sale of stock units (in Shares)					14,375,000
Sale of stock price (in Dollars per share)				$ 10.2
Stockholders holding public shares exercised (in Shares)				146,625,000
Maximum allowed dissolution expenses				$ 100,000
IPO [Member] | Sponsor [Member]
Organization and Business Operations [Line Items]
Share issued price shares (in Dollars per share)				$ 10
IPO [Member] | Class A Common Stock [Member]
Organization and Business Operations [Line Items]
Sale of stock units (in Shares)					1,875,000
Over-Allotment Option [Member]
Organization and Business Operations [Line Items]
Sale of stock price (in Dollars per share)				$ 10
Over-Allotment Option [Member] | Class A Common Stock [Member]
Organization and Business Operations [Line Items]
Issuance of common stock (in Shares)				1,875,000
Private Placement [Member]
Organization and Business Operations [Line Items]
Issuance of common stock (in Shares)					653,750
Share issued price shares (in Dollars per share)					$ 10
Sale of stock price (in Dollars per share)					$ 10
Number of shares converted unit (in Shares)					150,000
Value converted units					$ 1,500,000
Private Placement [Member] | Sponsor [Member]
Organization and Business Operations [Line Items]
Issuance of common stock (in Shares)					653,750
Private Placement [Member] | Class A Common Stock [Member]
Organization and Business Operations [Line Items]
Number of shares in a unit (in Shares)					1

Significant Accounting Polici_3

Significant Accounting Policies (Details) - USD ($)		3 Months Ended
	Feb. 13, 2024	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Significant Accounting Policies [Line Items]
Cash		$ 524		$ 7,131
Cash and investment held in trust account		$ 728,786		$ 1,746,543
Public Shares exercised (in Shares)		63,241		153,295
Redemption value		$ (19,384)	$ (13,047)
Disbursement to redeeming stockholders			$ 132,263
Federal depository insurance coverage		$ 250,000
Warrant [Member]
Significant Accounting Policies [Line Items]
Outstanding warrants to purchase (in Shares)		15,028,750		15,028,750
Warrant Liability [Member]
Significant Accounting Policies [Line Items]
Effective tax rate		1.27%	0.15%
Statutory tax rate		21%	21%
Charter Amendment [Member]
Significant Accounting Policies [Line Items]
Public Shares exercised (in Shares)	90,054
Redemption value	$ 1,020,000	$ 146,000,000
Redemption price (in Dollars per share)	$ 11.32
Trust accounts	$ 720,000	$ 1,600,000
Public shares outstanding (in Shares)	63,241	63,241		153,295
Class A Common Stock [Member]
Significant Accounting Policies [Line Items]
Redemption price (in Dollars per share)		$ 11.45		$ 11.25
Public shares outstanding (in Shares)		63,241		153,295
Class A Common Stock [Member] | Charter Amendment [Member]
Significant Accounting Policies [Line Items]
Public Shares exercised (in Shares)		14,221,705
Redemption price (in Dollars per share)		$ 10.29
IPO [Member]
Significant Accounting Policies [Line Items]
Shares subject to redemption (in Shares)		14,375,000
IPO [Member] | Class A Common Stock [Member]
Significant Accounting Policies [Line Items]
Public shares outstanding (in Shares)		153,295

Significant Accounting Polici_4

Significant Accounting Policies - Schedule of Reconciliation of the Numerator and Denominator Used to Compute Basic and Diluted Net (Loss) Income Per Share (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Class A Common Stock Subject to Possible Redemption [Member]
Schedule of Reconciliation of the Numerator and Denominator Used to Compute Basic and Diluted Net (Loss) Income Per Share [Line Items]
Numerator: Net loss allocable	$ (5,833)	$ (45,345)
Basic weighted average shares outstanding	107,267	153,295
Diluted weighted average shares outstanding	107,267	153,295
Basic net loss per share	$ (0.05)	$ (0.3)
Diluted net loss per share	$ (0.05)	$ (0.3)
Class A Common Stock Non-Redeemable [Member]
Schedule of Reconciliation of the Numerator and Denominator Used to Compute Basic and Diluted Net (Loss) Income Per Share [Line Items]
Numerator: Net loss allocable	$ (230,963)	$ (575,596)
Basic weighted average shares outstanding	4,247,499	1,945,884
Diluted weighted average shares outstanding	4,247,499	1,945,884
Basic net loss per share	$ (0.05)	$ (0.3)
Diluted net loss per share	$ (0.05)	$ (0.3)
Class B Common Stock [Member]
Schedule of Reconciliation of the Numerator and Denominator Used to Compute Basic and Diluted Net (Loss) Income Per Share [Line Items]
Numerator: Net loss allocable		$ (680,822)
Basic weighted average shares outstanding	1	2,301,616
Diluted weighted average shares outstanding	1	2,301,616
Basic net loss per share	$ (0.05)	$ (0.3)
Diluted net loss per share	$ (0.05)	$ (0.3)

Initial Public Offering (Detail

Initial Public Offering (Details) - USD ($)		3 Months Ended
	Feb. 15, 2022	Mar. 31, 2024	Dec. 31, 2023
Initial Public Offering [Line Items]
Share issued price shares (in Dollars per share)		$ 10
Redeemable Public Warrant [Member]
Initial Public Offering [Line Items]
Number of shares per unit	1
Class A Common Stock [Member]
Initial Public Offering [Line Items]
Purchase price per unit (in Dollars per share)		$ 18
Number of shares per unit	1	1
Public warrants share	1
Common stock subject to possible redemption shares		63,241	153,295
Redemption price (in Dollars per share)		$ 11.45	$ 11.25
Class A Common Stock [Member] | Warrant [Member]
Initial Public Offering [Line Items]
Public warrants share	1	1
Exercise price (in Dollars per share)	$ 11.5	$ 11.5
Share issued price shares (in Dollars per share)		$ 9.2
IPO [Member]
Initial Public Offering [Line Items]
Purchase price per unit (in Dollars per share)	$ 10.2
Net proceeds (in Dollars)	$ 146,625,000
Share issued price shares (in Dollars per share)	$ 10.2
Sale of stock units		14,375,000
IPO [Member] | Class A Common Stock [Member]
Initial Public Offering [Line Items]
Number of units purchased	14,375,000
Sale of stock units		1,875,000
Common stock subject to possible redemption shares		153,295
Over-Allotment Option [Member]
Initial Public Offering [Line Items]
Purchase price per unit (in Dollars per share)	$ 10
Over-Allotment Option [Member] | Class A Common Stock [Member]
Initial Public Offering [Line Items]
Number of units sold	1,875,000

Initial Public Offering - Sched

Initial Public Offering - Schedule of Common Stock Subject to Possible Redemption (Details) - Common Stock Subject to Possible Redemption [Member]	3 Months Ended
	Mar. 31, 2024 USD ($)
Schedule of Common Stock Subject to Possible Redemption [Line Items]
Common stock subject to possible redemption at beginning	$ 1,723,901
Redemptions	(1,019,230)
Remeasurement of carrying value to redemption value	19,384
Common stock subject to possible redemption at ending	$ 724,055

Private Placement (Details)

Private Placement (Details) - USD ($)		3 Months Ended
	Feb. 15, 2022	Mar. 31, 2024
Private Placement [Line Items]
Share issued price per shares (in Dollars per share)		$ 10
Common Class A [Member]
Private Placement [Line Items]
Number of shares per unit	1	1
Private Placement Warrant [Member]
Private Placement [Line Items]
Purchased shares		653,750
Share issued price per shares (in Dollars per share)		$ 10
Aggregate amount of private placement (in Dollars)		$ 6,537,500
Private Placement Warrant [Member] | Common Class A [Member]
Private Placement [Line Items]
Number of shares per unit		1
Private Placement Warrants [Member]
Private Placement [Line Items]
Number of shares per unit		1

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)

3 Months Ended

Jul. 15, 2024

Feb. 13, 2024

Aug. 10, 2023

Feb. 27, 2023

Feb. 15, 2022

Jan. 12, 2022

Dec. 14, 2021

Jul. 02, 2021

May 31, 2021

Mar. 31, 2024

Mar. 31, 2023

Dec. 31, 2023

Related Party Transactions [Line Items]

Deferred offering costs

$ 25,000

Working capital purposes

$ 300,000

Promissory note available for withdrawal

$ 201,412

Per public share (in Dollars per share)

$ 10

Working capital loans

$ 1,500,000

Amount converted

1,500,000

Sponsor total per month

10,000

Administrative service fees

30,000

$ 30,000

Payables administrative service fee

$ 45,000

30,000

Promissory Note [Member]

Related Party Transactions [Line Items]

Aggregate principal amount

$ 42,498

Agreed to loan amount

42,498

Working Capital Loans [Member]

Related Party Transactions [Line Items]

Conversion price (in Dollars per share)

$ 10

Promissory Note — Related Party [Member]

Related Party Transactions [Line Items]

Note payable

$ 208,563

SVES LLC [Member]

Related Party Transactions [Line Items]

Promissory note

$ 98,588

Borrowed amount

$ 3,541.5

Deposit per month

$ 3,541.5

SVES LLC [Member] | Promissory Note [Member]

Related Party Transactions [Line Items]

Agreed to loan amount

42,498

Related Party [Member]

Related Party Transactions [Line Items]

Promissory note

98,588

$ 15,600

Due to related party

889

$ 889

889

Due from sponsor

$ 3,047

$ 3,047

Founder Shares [Member]

Related Party Transactions [Line Items]

Shares issued (in Shares)

511,250

Shares outstanding (in Shares)

153,295

Founder Shares [Member] | Common Stock [Member]

Related Party Transactions [Line Items]

Shares issued (in Shares)

3,750,000

George Syllantavos [Member] | Founder Shares [Member]

Related Party Transactions [Line Items]

Shares issued (in Shares)

176,094

Anastasios Chrysostomidis [Member]

Related Party Transactions [Line Items]

Shares issued (in Shares)

28,750

Class B Common Stock [Member]

Related Party Transactions [Line Items]

Shares issued (in Shares)

355,000

Common stock shares outstanding (in Shares)

3,593,750

1

1

Number of shares per unit (in Shares)

1

1

Common stock shares issued (in Shares)

1

1

Class B Common Stock [Member] | Common Stock [Member]

Related Party Transactions [Line Items]

Conversion of shares (in Shares)

(3,593,749)

Class B Common Stock [Member] | Founder Shares [Member]

Related Party Transactions [Line Items]

Common stock shares outstanding (in Shares)

1

Common stock shares issued (in Shares)

1

Class A Common Stock [Member]

Related Party Transactions [Line Items]

Common stock shares outstanding (in Shares)

4,247,499

4,247,499

Conversion of shares (in Shares)

3,593,749

Number of shares per unit (in Shares)

1

1

Common stock shares issued (in Shares)

3,593,749

4,247,499

4,247,499

Shares outstanding (in Shares)

63,241

153,295

Common shares (in Shares)

2,500,380

Common stock equals or exceeds price per share (in Dollars per share)

$ 12

Class A Common Stock [Member] | Common Stock [Member]

Related Party Transactions [Line Items]

Conversion of shares (in Shares)

3,593,749

Class A Common Stock [Member] | Sponsor [Member]

Related Party Transactions [Line Items]

Conversion of shares (in Shares)

3,033,905

Class A Common Stock [Member] | Founder Shares [Member]

Related Party Transactions [Line Items]

Shares issued (in Shares)

2,500,380

Common stock shares outstanding (in Shares)

4,400,794

4,400,794

Common stock shares issued (in Shares)

4,400,794

Public Shares [Member] | SVES LLC [Member]

Related Party Transactions [Line Items]

Per public share (in Dollars per share)

$ 0.056

Forecast [Member]

Related Party Transactions [Line Items]

Borrowed amount

$ 250,000

Forecast [Member] | Promissory Note [Member]

Related Party Transactions [Line Items]

Aggregate principal amount

250,000

Forecast [Member] | Mazaii Note [Member]

Related Party Transactions [Line Items]

Borrowed amount

250,000

Aggregate principal amount

$ 250,000

IPO [Member]

Related Party Transactions [Line Items]

Shares issued (in Shares)

14,375,000

14,375,000

Percentage of outstanding shares

20%

Cover expenses

$ 300,000

Per public share (in Dollars per share)

$ 10.2

IPO [Member] | Sponsor [Member]

Related Party Transactions [Line Items]

Per public share (in Dollars per share)

$ 10

IPO [Member] | Class B Common Stock [Member]

Related Party Transactions [Line Items]

Number of shares per unit (in Shares)

1

IPO [Member] | Class A Common Stock [Member]

Related Party Transactions [Line Items]

Shares outstanding (in Shares)

153,295

Sponsor [Member] | Class B Common Stock [Member]

Related Party Transactions [Line Items]

Common shares (in Shares)

1

Sponsor [Member] | Class A Common Stock [Member]

Related Party Transactions [Line Items]

Shares issued (in Shares)

3,593,749

Common stock shares issued (in Shares)

533,525

Private Placement [Member]

Related Party Transactions [Line Items]

Shares issued (in Shares)

653,750

Conversion of shares (in Shares)

150,000

Per public share (in Dollars per share)

$ 10

Private Placement [Member] | Sponsor [Member]

Related Party Transactions [Line Items]

Shares issued (in Shares)

653,750

Private Placement [Member] | Class A Common Stock [Member]

Related Party Transactions [Line Items]

Number of shares per unit (in Shares)

1

Common stock shares issued (in Shares)

653,750

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($)				3 Months Ended
	Aug. 11, 2023	Feb. 15, 2022	Dec. 14, 2021	Mar. 31, 2024
Commitments and Contingencies [Line Items]
Total consideration			$ 2,470
Paid cash underwriting commissions		$ 1,437,500
Aggregate consideration				$ 632,000,000
Net tangible assets	$ 5,000,001
Business Combination Agreement [Member]
Commitments and Contingencies [Line Items]
Net tangible assets	$ 5,000,001
Class B Common Stock [Member]
Commitments and Contingencies [Line Items]
Sold aggregate shares (in Shares)			355,000
Sale of stock price (in Dollars per share)			$ 0.007
Fair value				1,974,868
Class B Common Stock [Member] | Underwriting Agreement [Member]
Commitments and Contingencies [Line Items]
Fair value				$ 1,972,398
Common Stock [Member]
Commitments and Contingencies [Line Items]
Sale of stock price (in Dollars per share)				$ 10
Over-Allotment Option [Member]
Commitments and Contingencies [Line Items]
Sale of stock price (in Dollars per share)		$ 10
Over-Allotment Option [Member] | Underwriting Agreement [Member]
Commitments and Contingencies [Line Items]
Additional units issued (in Shares)				1,875,000
IPO [Member]
Commitments and Contingencies [Line Items]
Sold aggregate shares (in Shares)				14,375,000
Sale of stock price (in Dollars per share)		$ 10.2
Gross proceeds, percentage				3.50%
Gross proceeds				$ 5,031,250

Fair Value Measurement (Details

Fair Value Measurement (Details)	12 Months Ended
	Dec. 31, 2023 USD ($)
Fair Value Measurement [Line Items]
Transferred amount	$ 503,125
Level 2 to Level 3 [Member]
Fair Value Measurement [Line Items]
Transferred amount	$ 503,125

Fair Value Measurement - Schedu

Fair Value Measurement - Schedule of Company’s Assets and Liabilities Measured at Fair Value (Details) - Fair Value, Recurring [Member] - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Schedule of Company’s Assets and Liabilities Measured at Fair Value [Line Items]
Warrant Liabilities	$ 368,205	$ 526,007
Mutual Fund held in Trust Account		1,746,543
Quoted Prices In Active Markets (Level 1) [Member]
Schedule of Company’s Assets and Liabilities Measured at Fair Value [Line Items]
Warrant Liabilities
Mutual Fund held in Trust Account		1,746,543
Significant Other Observable Inputs (Level 2) [Member]
Schedule of Company’s Assets and Liabilities Measured at Fair Value [Line Items]
Warrant Liabilities
Mutual Fund held in Trust Account
Significant Other Unobservable Inputs (Level 3) [Member]
Schedule of Company’s Assets and Liabilities Measured at Fair Value [Line Items]
Warrant Liabilities	368,205	526,007
Mutual Fund held in Trust Account
Public Warrants [Member]
Schedule of Company’s Assets and Liabilities Measured at Fair Value [Line Items]
Warrant Liabilities	352,188	503,125
Public Warrants [Member] | Quoted Prices In Active Markets (Level 1) [Member]
Schedule of Company’s Assets and Liabilities Measured at Fair Value [Line Items]
Warrant Liabilities
Public Warrants [Member] | Significant Other Observable Inputs (Level 2) [Member]
Schedule of Company’s Assets and Liabilities Measured at Fair Value [Line Items]
Warrant Liabilities
Public Warrants [Member] | Significant Other Unobservable Inputs (Level 3) [Member]
Schedule of Company’s Assets and Liabilities Measured at Fair Value [Line Items]
Warrant Liabilities	352,188	503,125
Private Warrants [Member]
Schedule of Company’s Assets and Liabilities Measured at Fair Value [Line Items]
Warrant Liabilities	16,017	22,882
Private Warrants [Member] | Quoted Prices In Active Markets (Level 1) [Member]
Schedule of Company’s Assets and Liabilities Measured at Fair Value [Line Items]
Warrant Liabilities
Private Warrants [Member] | Significant Other Observable Inputs (Level 2) [Member]
Schedule of Company’s Assets and Liabilities Measured at Fair Value [Line Items]
Warrant Liabilities
Private Warrants [Member] | Significant Other Unobservable Inputs (Level 3) [Member]
Schedule of Company’s Assets and Liabilities Measured at Fair Value [Line Items]
Warrant Liabilities	$ 16,017	$ 22,882

Fair Value Measurement - Sche_2

Fair Value Measurement - Schedule of Fair Value of the Warrant Liabilities, Measured Using Level 3 Inputs (Details) - Warrant Liability [Member] - Level 3 [Member] - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Schedule of Fair Value of the Warrant Liabilities, Measured Using Level 3 Inputs [Line Items]
Warrant liabilities at beginning balance	$ 526,007	$ 20,434	$ 20,434
Change in fair value of warrant liabilities	(157,802)	10,357	2,448
Transfer to Levels			503,125
Warrant liabilities at ending balance	$ 368,205	$ 30,791	$ 526,007

Warrant Liabilities (Details)

Warrant Liabilities (Details) - $ / shares	3 Months Ended
	Mar. 31, 2024	Feb. 13, 2024	Dec. 31, 2023	Dec. 31, 2022	Feb. 15, 2022
Warrant Liabilities [Line Items]
Issue price	$ 10
Equity proceeds percentage	60%
Price per share		$ 11.32
Redemption trigger price				$ 0.00930008
Warrants term	5 years
Redemption of warrants price per share	$ 18
Redemption price per warrant	$ 0.01
Warrant [Member]
Warrant Liabilities [Line Items]
Warrants outstanding (in Shares)	15,028,750		15,028,750
Warrants issued (in Shares)	15,028,750
Price per share	$ 9.2
Percentage of market value and newly issued price	115%
Redemption trigger price	$ 18
Private Placement Warrants [Member]
Warrant Liabilities [Line Items]
Warrants outstanding (in Shares)	653,750
Each purchase of warrants (in Shares)	1
Class A Common Stock [Member]
Warrant Liabilities [Line Items]
Each purchase of warrants (in Shares)					1
Percentage of market value and newly issued price	180%
Target share price of warrants or rights for redemption	$ 18
Sale price per share	$ 18
Class A Common Stock [Member] | Warrant [Member]
Warrant Liabilities [Line Items]
Each purchase of warrants (in Shares)	1				1
Price per warrant	$ 11.5				$ 11.5
Issue price	$ 9.2
IPO [Member]
Warrant Liabilities [Line Items]
Issue price					10.2
Sale price per share					$ 10.2
IPO [Member] | Public Warrants [Member]
Warrant Liabilities [Line Items]
Warrants outstanding (in Shares)	14,375,000

Stockholders_ Deficit (Details)

Stockholders’ Deficit (Details) - $ / shares		3 Months Ended	12 Months Ended
	Feb. 27, 2023	Mar. 31, 2024	Dec. 31, 2022	Dec. 31, 2023	Dec. 14, 2021
Stockholders’ Deficit [Line Items]
Preferred stock, shares authorized		1,000,000		1,000,000
Preferred stock, par value (in Dollars per share)		$ 0.0001		$ 0.0001
Preferred stock issued
Preferred stock outstanding
Temporary equity shares issued		63,241		153,295
Issued and outstanding shares percentage			20%
Founder Shares [Member]
Stockholders’ Deficit [Line Items]
Shares subject to possible redemption		153,295
Class A Common Stock [Member]
Stockholders’ Deficit [Line Items]
Common stock, shares authorized		100,000,000		100,000,000
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001		$ 0.0001
Voting		one
Common stock, shares issued	3,593,749	4,247,499		4,247,499
Common stock, shares outstanding		4,247,499		4,247,499
Shares subject to possible redemption		63,241		153,295
Shares converted	3,593,749
Class A Common Stock [Member] | Founder Shares [Member]
Stockholders’ Deficit [Line Items]
Common stock, shares issued	4,400,794
Common stock, shares outstanding	4,400,794	4,400,794
Class B Common Stock [Member]
Stockholders’ Deficit [Line Items]
Common stock, shares authorized		10,000,000		10,000,000
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001		$ 0.0001
Voting		one
Common stock, shares issued		1		1
Common stock, shares outstanding		1		1	3,593,750
Shares subject to forfeiture			468,750
Class B Common Stock [Member] | Founder Shares [Member]
Stockholders’ Deficit [Line Items]
Common stock, shares issued	1
Common stock, shares outstanding	1
IPO [Member]
Stockholders’ Deficit [Line Items]
Convertible stock conversion ratio		20%
IPO [Member] | Class A Common Stock [Member]
Stockholders’ Deficit [Line Items]
Shares subject to possible redemption		153,295

Subsequent Events (Details)

Subsequent Events (Details) - Forecast [Member] - USD ($)	Jul. 15, 2024	Jul. 11, 2024
Subsequent Events [Line Items]
Expiration of exclusivity Letter of Intent (LOI) period	Sep. 12, 2024
Borrowed amount	$ 250,000
Nova Scotia Ltd. [Member]
Subsequent Events [Line Items]
Outstanding equity percentage		100%
Promissory Note [Member]
Subsequent Events [Line Items]
Aggregate principal amount	$ 250,000