Alpha Modus (AMOD) S-1 10 Feb 25 IPO registration Financial data

Cover

Cover	9 Months Ended
	Sep. 30, 2024
Entity Addresses [Line Items]
Document Type	S-1
Amendment Flag	false
Entity Registrant Name	ALPHA MODUS HOLDINGS, INC.
Entity Central Index Key	0001862463
Entity Tax Identification Number	27-2447291
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	20311 Chartwell Center Dr.,
Entity Address, Address Line Two	#1469
Entity Address, City or Town	Cornelius
Entity Address, State or Province	NC
Entity Address, Postal Zip Code	28031
City Area Code	(704)
Local Phone Number	252-5050
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Document Creation Date	Feb. 10, 2025
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	20311 Chartwell Center Dr.,
Entity Address, Address Line Two	#1469
Entity Address, City or Town	Cornelius
Entity Address, State or Province	NC
Entity Address, Postal Zip Code	28031
City Area Code	(704)
Local Phone Number	252-5050
Contact Personnel Name	William Alessi

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Current assets:
Cash	$ 11,810		$ 171,583
Restricted cash		314,482
Prepaid expenses	83,642	105,568	367,219
Due from Sponsor	140,139	1,074,015
Due from related party	145,028	195,000
Total current assets	380,619	1,689,065	538,802
Investments held in the Trust Account	5,940,746	10,664,690	244,314,622
Total Assets	6,321,365	12,353,755	244,853,424
Current liabilities:
Accounts payable	459,201	89,311	128,835
Accrued expenses	883,998	968,309	68,216
Due to related party	777,000	805,000
Due to Shareholders		628,758
Loan payable	108,466
Income tax payable	48,649	100,036	467,991
Excise tax payable	2,402,516	2,348,302
Franchise tax payable			149,041
Total current liabilities	5,654,830	5,260,471	899,083
Deferred tax liability	5,161	9,935	156,593
Deferred underwriting commissions in connection with the Initial Public Offering	6,600,000	6,600,000	12,000,000
Derivative liabilities	1,035,000	623,090	84,890
Total Liabilities	13,329,991	12,493,496	13,140,566
Commitments and Contingencies
Class A common stock subject to possible redemption, $0.0001 par value; 1,000,945 and 24,000,000 redeemable shares at approximately $10.84 and $10.15 per share redemption value at December 31, 2023 and 2022, respectively	5,850,330	10,847,403	243,597,590
Stockholders’ Deficit:
Preferred stock, $0.0001 par value; 1,000,000 shares authorized; none issued or outstanding at December 31, 2023 and 2022
Additional paid-in capital	1,349,771	509,211
Accumulated deficit	(14,209,327)	(11,496,955)	(11,885,332)
Total stockholders’ deficit	(12,858,956)	(10,987,144)	(11,884,732)
Total Liabilities, Class A Common Stock Subject to Possible Redemption and Stockholders’ Deficit	6,321,365	12,353,755	244,853,424
Common Class A [Member]
Current liabilities:
Class A common stock subject to possible redemption, $0.0001 par value; 1,000,945 and 24,000,000 redeemable shares at approximately $10.84 and $10.15 per share redemption value at December 31, 2023 and 2022, respectively	5,850,330	10,847,403	243,597,590
Stockholders’ Deficit:
Common stock, value	510	510
Common Class B [Member]
Stockholders’ Deficit:
Common stock, value	90	90	600
Investor [Member]
Current liabilities:
Due to investor, net of debt discount	975,000	320,755
Related Party [Member]
Current liabilities:
Due to related party		805,000	$ 85,000
Convertible note – related party	$ 35,000

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2024	Dec. 31, 2023	Sep. 06, 2023	Mar. 06, 2023	Dec. 31, 2022
Preferred stock, par value	$ 0.0001	$ 0.0001			$ 0.0001
Preferred stock, shares authorized	1,000,000	1,000,000			1,000,000
Preferred stock, shares issued	0	0			0
Preferred stock, shares outstanding	0	0			0
Class A Common Stock Subject To Possible Redemption [Member]
Temporary equity, par value	$ 0.0001	$ 0.0001			$ 0.0001
Temporary equity, subject to possible redemption	519,080	1,000,945			24,000,000
Temporary equity, redemption price per share	$ 11.27	$ 10.84			$ 10.15
Common Class A [Member]
Temporary equity, par value	0.0001	0.0001
Temporary equity, subject to possible redemption			1,847,662	21,151,393
Common stock, par value	$ 0.0001	$ 0.0001			$ 0.0001
Common stock, shares authorized	200,000,000	200,000,000			200,000,000
Common Class A [Member] | Non Redeemable [Member]
Common stock, shares issued	5,100,000	5,100,000
Common stock, shares outstanding	5,100,000	5,100,000
Common Class A [Member] | Redeemable Shares [Member]
Temporary equity, subject to possible redemption		1,000,945			24,000,000
Common Class A [Member] | Non Redeemable Shares [Member]
Common stock, shares issued		5,100,000			0
Common stock, shares outstanding		5,100,000			0
Common Class B [Member]
Common stock, par value	$ 0.0001	$ 0.0001			$ 0.0001
Common stock, shares authorized	20,000,000	20,000,000			20,000,000
Common stock, shares issued	900,000	900,000			6,000,000
Common stock, shares outstanding	900,000	900,000			6,000,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
General and administrative expenses	$ 52,630	$ 525,375	$ 902,076	$ 1,597,947
Franchise tax expenses	20,500	50,000	76,700	150,000	$ 143,200	$ 205,992
Loss from operations	(73,130)	(575,375)	(978,776)	(1,747,947)	(2,862,528)	(1,511,828)
Other income (expense):
Change in fair value of derivative liabilities	(227,700)	7,245	(411,910)	(588,915)	(538,200)	10,711,300
Change in initial value of Forward Purchase Agreement Liability		8,035		86,369	86,369
Stock Compensation Expense			(1,109,250)
Interest expense – debt discount			(456,449)		(112,054)
Gain on investments held in Trust Account	76,525	384,239	357,115	2,898,987	3,117,552	3,332,546
Gain on forgiveness of deferred underwriting fee payable				273,110	273,110
Total other income, net	(151,175)	399,519	(1,620,494)	2,669,551	2,826,777	14,043,846
(Loss) Income before income tax expense	(224,305)	(175,856)	(2,599,270)	921,604	(35,751)	12,532,018
Income tax expense	(11,766)	(51,725)	(58,888)	(637,175)	(615,387)	(624,584)
Net (loss) income	$ (236,071)	$ (227,581)	$ (2,658,158)	$ 284,429	(651,138)	11,907,434
Nonrelated Party [Member]
General and administrative expenses					2,419,328	1,305,836
Related Party [Member]
General and administrative expenses					$ 300,000
Class A Redeemable Common Stock [Member]
Other income (expense):
Weighted average shares outstanding, basic	519,080	2,366,608	795,185	7,637,976	5,965,080	24,000,000
Weighted average shares outstanding, diluted	519,080	2,366,608	795,185	7,637,976	5,965,080	24,000,000
Basic net (loss) income per common share	$ (0.04)	$ (0.03)	$ (0.39)	$ 0.02	$ (0.05)	$ 0.40
Diluted net (loss) income per common share	$ (0.04)	$ (0.03)	$ (0.39)	$ 0.02	$ (0.05)	$ 0.40
Class A Non Redeemable Common Stock [Member]
Other income (expense):
Weighted average shares outstanding, basic	5,100,000	5,100,000	5,100,000	3,605,495	3,982,192
Weighted average shares outstanding, diluted	5,100,000	5,100,000	5,100,000	3,605,495	3,982,192
Basic net (loss) income per common share	$ (0.04)	$ (0.03)	$ (0.39)	$ 0.02	$ (0.05)
Diluted net (loss) income per common share	$ (0.04)	$ (0.03)	$ (0.39)	$ 0.02	$ (0.05)
Common Class B [Member]
Other income (expense):
Weighted average shares outstanding, basic	900,000	900,000	900,000	2,400,000	2,017,808	6,000,000
Weighted average shares outstanding, diluted	900,000	900,000	900,000	2,400,000	2,017,808	6,000,000
Basic net (loss) income per common share	$ (0.04)	$ (0.03)	$ (0.39)	$ 0.02	$ (0.05)	$ 0.40
Diluted net (loss) income per common share	$ (0.04)	$ (0.03)	$ (0.39)	$ 0.02	$ (0.05)	$ 0.40

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Stockholders' Deficit - USD ($)	Common Class A [Member] Common Stock [Member]	Common Class A [Member]	Common Class B [Member] Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2021			$ 600		$ (21,395,176)	$ (21,394,576)
Balance, shares at Dec. 31, 2021			6,000,000
Accretion of Class A common stock subject to redemption value					(2,397,590)	(2,397,590)
Net Income (loss)					11,907,434	11,907,434
Balance at Dec. 31, 2022			$ 600		(11,885,332)	(11,884,732)
Balance, shares at Dec. 31, 2022			6,000,000
Accretion of Class A common stock subject to redemption value					3,628,151	3,628,151
Net Income (loss)					895,469	895,469
Contributions from Sponsor				100,000		100,000
Initial Value of Forward Purchase Agreement				(86,369)		(86,369)
Class B common stock converted to Class A common stock on a one for one basis	$ 510		$ (510)
Class B common stock converted to Class A common stock on a one for one basis, Shares	5,100,000		(5,100,000)
Balance at Mar. 31, 2023	$ 510		$ 90	13,631	(7,361,712)	(7,347,481)
Balance, shares at Mar. 31, 2023	5,100,000		900,000
Balance at Dec. 31, 2022			$ 600		(11,885,332)	(11,884,732)
Balance, shares at Dec. 31, 2022			6,000,000
Net Income (loss)						284,429
Balance at Sep. 30, 2023	$ 510		$ 90		(11,262,854)	(11,262,254)
Balance, shares at Sep. 30, 2023	5,100,000		900,000
Balance at Dec. 31, 2022			$ 600		(11,885,332)	(11,884,732)
Balance, shares at Dec. 31, 2022			6,000,000
Accretion of Class A common stock subject to redemption value				(969,734)	3,387,817	2,418,083
Fair value of Subscription Shares in connection with Subscription Agreement				391,299		391,299
Net Income (loss)					(651,138)	(651,138)
Contributions from Sponsor				100,000		100,000
Initial Value of Forward Purchase Agreement				(86,369)		(86,369)
Class B common stock converted to Class A common stock on a one for one basis	$ 510		$ (510)
Class B common stock converted to Class A common stock on a one for one basis, Shares	5,100,000		(5,100,000)
Contribution receivable from the Sponsor				1,074,015		1,074,015
Excise tax					(2,348,302)	(2,348,302)
Balance at Dec. 31, 2023	$ 510		$ 90	509,211	(11,496,955)	(10,987,144)
Balance, shares at Dec. 31, 2023	5,100,000		900,000
Balance at Mar. 31, 2023	$ 510		$ 90	13,631	(7,361,712)	(7,347,481)
Balance, shares at Mar. 31, 2023	5,100,000		900,000
Accretion of Class A common stock subject to redemption value				(13,631)	(240,334)	(253,965)
Net Income (loss)					(383,459)	(383,459)
Excise tax payable					(2,156,214)	(2,156,214)
Balance at Jun. 30, 2023	$ 510		$ 90		(10,141,719)	(10,141,119)
Balance, shares at Jun. 30, 2023	5,100,000		900,000
Accretion of Class A common stock subject to redemption value					(701,466)	(701,466)
Net Income (loss)					(227,581)	(227,581)
Excise tax payable					(192,088)	(192,088)
Balance at Sep. 30, 2023	$ 510		$ 90		(11,262,854)	(11,262,254)
Balance, shares at Sep. 30, 2023	5,100,000		900,000
Balance at Dec. 31, 2023	$ 510		$ 90	509,211	(11,496,955)	(10,987,144)
Balance, shares at Dec. 31, 2023	5,100,000		900,000
Accretion of Class A common stock subject to redemption value				(168,352)		(168,352)
Fair value of Subscription Shares in connection with Subscription Agreement				177,204		177,204
Net Income (loss)					(633,846)	(633,846)
Balance at Mar. 31, 2024	$ 510		$ 90	518,063	(12,130,801)	(11,612,138)
Balance, shares at Mar. 31, 2024	5,100,000		900,000
Balance at Dec. 31, 2023	$ 510		$ 90	509,211	(11,496,955)	(10,987,144)
Balance, shares at Dec. 31, 2023	5,100,000		900,000
Accretion of Class A common stock subject to redemption value		$ 445,894
Net Income (loss)						(2,658,158)
Balance at Sep. 30, 2024	$ 510		$ 90	1,349,771	(14,209,327)	(12,858,956)
Balance, shares at Sep. 30, 2024	5,100,000		900,000
Balance at Mar. 31, 2024	$ 510		$ 90	518,063	(12,130,801)	(11,612,138)
Balance, shares at Mar. 31, 2024	5,100,000		900,000
Accretion of Class A common stock subject to redemption value				(202,137)		(202,137)
Net Income (loss)					(1,788,241)	(1,788,241)
Excise tax payable					(54,214)	(54,214)
Fair value of shares issued in connection with Sponsor and CEO fee waiver agreements				1,436,250		1,436,250
Fees waived in connection with the Sponsor and CEO fee waiver agreements				(327,000)		(327,000)
Balance at Jun. 30, 2024	$ 510		$ 90	1,425,176	(13,973,256)	(12,547,480)
Balance, shares at Jun. 30, 2024	5,100,000		900,000
Accretion of Class A common stock subject to redemption value				(75,405)		(75,405)
Net Income (loss)					(236,071)	(236,071)
Balance at Sep. 30, 2024	$ 510		$ 90	$ 1,349,771	$ (14,209,327)	$ (12,858,956)
Balance, shares at Sep. 30, 2024	5,100,000		900,000

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Cash Flows from Operating Activities:
Net (loss) income	$ (2,658,158)	$ 284,429	$ (651,138)	$ 11,907,434
Adjustments to reconcile net (loss) income to net cash used in operating activities:
Change in initial value of derivative liabilities	411,910	588,915	538,200	(10,711,300)
Interest expense – debt discount	456,449		112,054
Interest earned on investments held in Trust Account	(357,115)	(2,898,986)
Gain on forgiveness of deferred underwriting fee payable		(273,110)	(273,110)
Change in fair value of forward purchase agreement		(86,369)	(86,369)
Gain on investments held in Trust Account			(3,117,552)	(3,332,546)
Stock compensation expense	1,109,250
Deferred tax (benefit) expense	(4,774)	(156,593)	(146,658)	156,593
Changes in operating assets and liabilities:
Prepaid expenses	21,926	281,046	261,651	509,098
Accounts payable	369,890	(77,780)	(39,524)	94,503
Accrued expenses	(84,311)	449,786	900,093
Accrued expenses – related party				72,253
Due to related party	(58,000)	225,000	300,000
Due from related party	49,972	(891,000)	(195,000)
Due from sponsor	(225,000)
Due to investor	25,000
Income tax payable	(51,387)	203,768	(367,955)	467,991
Franchise tax payable		8,159	(149,041)	8,767
Net cash used in operating activities	(994,348)	(2,342,735)	(2,914,349)	(827,207)
Cash Flows from Investing Activities:
Cash withdrawn from Trust Account to pay franchise and income taxes	236,505	2,457,248	2,497,248	205,853
Cash withdrawn from Trust Account in connection with redemption	6,071,725	234,830,236	234,830,236
Cash deposited in Trust Account	(1,227,171)	(500,000)
Net cash provided by investing activities	5,081,059	236,787,484	236,767,484	205,853
Cash Flows from Financing Activities:
Contributions from Sponsor		100,000	100,000
Due to related party		420,000	420,000
Due to investors			600,000
Offering costs paid				(85,000)
Proceeds from related party	30,000
Proceeds pursuant to subscription agreement	350,000
Capital contribution from Sponsor	1,158,876
Proceeds from loan payable	108,466
Proceeds from convertible promissory note - related party	35,000
Due to shareholders	(650,402)
Redemption of Class A common stock	(5,421,323)	(234,830,236)	(234,830,236)
Net cash used in financing activities	(4,389,383)	(234,310,236)	(233,710,236)	(85,000)
Net change in cash and restricted cash	(302,672)	134,513	142,899	(706,354)
Cash and restricted cash – beginning of the year	314,482	171,583	171,583	877,937
Cash and restricted cash – end of the year	11,810	306,096	314,482	171,583
Cash	11,810			171,583
Restricted Cash		306,096	314,482
Supplemental Cash Flow Information:
Cash paid for franchise and income taxes	236,505	1,447,889	1,653,743
Supplemental disclosure of noncash activities:
Forgiveness of deferred underwriting fee payable		5,126,890	5,126,890
Fair Value of subscription shares	177,204
Value of excise tax liability	54,214	2,348,302	2,348,302
Increase in Due to Investor		$ 150,000
Capital contribution from Sponsor			$ 1,074,015

Description of Organization and

Description of Organization and Business Operations	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Organization and Business Operations	Note 1 - Description of Organization and Business Operations Insight Acquisition Corp. (the “Company”) was incorporated in Delaware on April 20, 2021. The Company was formed for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business combination with one The Company has one subsidiary, IAC Merger Sub Inc., a Florida corporation (“Merger Sub”), a direct wholly owned subsidiary of the Company incorporated on October 10, 2023. As of September 30, 2024 the subsidiary had no activity. As of September 30, 2024, the Company had not commenced any operations. All activity for the period from April 20, 2021 (inception) through September 30, 2024 relates to the Company’s formation and the initial public offering (the “Initial Public Offering”) described below and subsequent to the Initial Public Offering, the search for a business combination. The Company will not generate any operating revenues until after the completion of its initial Business Combination, at the earliest. On October 29, 2024, the Company held a Special Meeting of stockholders. At the Special Meeting, the Company’s stockholders approved the Business Combination Agreement, dated as of October 13, 2023, as amended by the First Amendment to the Business Combination Agreement, dated as of June 21, 2024. The Company generates non-operating income in the form of interest income from the proceeds derived from the Initial Public Offering. The Company’s sponsor is Insight Acquisition Sponsor LLC, a Delaware limited liability company (the “Sponsor”). The registration statement for the Company’s Initial Public Offering was declared effective on September 1, 2021. On September 7, 2021, the Company consummated its Initial Public Offering of 24,000,000 240.0 17.5 12.0 668,000 Simultaneously with the closing of the Initial Public Offering, the Company consummated the private placement (“Private Placement”) of 7,500,000 1,200,000 8,700,000 1.00 8.7 Upon the closing of the Initial Public Offering and the Private Placement, $ 241.2 10.05 185 The Company’s management has broad discretion with respect to the specific application of the net proceeds of the Initial Public Offering and the sale of Private Placement Warrants, although substantially all of the net proceeds are intended to be applied generally toward consummating a Business Combination. There is no assurance that the Company will be able to complete a Business Combination successfully. The Company must complete one or more initial Business Combinations having an aggregate fair market value of at least 80% 50% INSIGHT ACQUISITION CORP. NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 The Company will provide the holders of the Company’s outstanding Public Shares (the “Public Stockholders”) with the opportunity to redeem all or a portion of their Public Shares upon the completion of a Business Combination either (i) in connection with a stockholders meeting called to approve the Business Combination or (ii) by means of a tender offer. The decision as to whether the Company will seek stockholder approval of a Business Combination or conduct a tender offer will be made by the Company, in its sole discretion. The Public Stockholders will be entitled to redeem their Public Shares for a pro rata portion of the amount then held in the Trust Account (initially at $ 10.05 65% 20% The Company’s Certificate of Incorporation provides that a Public Stockholder, together with any affiliate of such stockholder or any other person with whom such stockholder is acting in concert or as a “group” (as defined under Section 13 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”)), is restricted from redeeming an aggregate of 20% The Sponsor and the Company’s officers and any other holders of the Founder Shares immediately prior to the Initial Public Offering (the “Initial Stockholders”) agreed not to propose an amendment to the Certificate of Incorporation to modify the substance or timing of the Company’s obligation to redeem 100% The Anchor Investors are not entitled to (i) redemption rights with respect to any Founder Shares held by them in connection with the completion of the initial Business Combination, (ii) redemption rights with respect to any Founder Shares held by them in connection with a stockholder vote to amend the Certificate of Incorporation in a manner that would affect the substance or timing of the Company’s obligation to redeem 100% INSIGHT ACQUISITION CORP. NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 If the Company is unable to complete a Business Combination by June 7, 2024, which may be extended only by the vote of the stockholders to approve an amendment to the amended and restated certificate of incorporation (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 (which interest shall be net of taxes payable and up to $ 100,000 On March 6, 2023 the Company held a special meeting (the “Special Meeting”) of stockholders. At the Special Meeting, the Company’s stockholders were asked to vote on the following items: (i) a proposal to amend the Charter to extend the date by which the Company has to consummate a business combination for an additional one month, from March 7, 2023 to April 7, 2023 and thereafter, at the discretion of the board of directors of the Company and without a vote of the stockholders, up to five (5) times for an additional one month each time, for a total of up to five additional months to September 7, 2023 (the “First Charter Amendment Proposal”), (ii) a proposal to amend the Company’s Charter to eliminate from the Charter the limitation that the Company may not redeem public shares to the extent that such redemption would result in the Company having net tangible assets (as determined in accordance with Rule 3a51-1(g)(1) of the Exchange Act) of less than $ 5,000,001 0.0001 0.0001 21,151,393 88.1% 28,744,831 2,848,607 On March 28, 2023, the board of directors of the Company approved a one-month extension of the date by which the Company has to consummate a business combination to May 7, 2023 80,000 80,000 80,000 On March 29, 2023, the Company entered into a forward share purchase agreement (the “Forward Share Purchase Agreement”) with Avila, Meteora Special Opportunity Fund I, LP, Meteora Capital Partners, LP and Meteora Select Trading Opportunities Master, LP (collectively, “Seller”) for an OTC Equity Prepaid Forward Transaction (the “Forward Purchase Transaction”). Pursuant to the terms of the Forward Purchase Agreement, Seller intends but is not obligated to purchase the Company’s Class A Common Stock from holders (other than the Company or its affiliates) who have elected to redeem such shares in connection with the Proposed Transactions. Purchases by Seller will be made through brokers in the open market after the redemption deadline in connection with the Proposed Transactions at a price no higher than the redemption price to be paid by the Company in connection with the Proposed Transactions (the “Initial Price”). The Shares purchased by the Seller, other than the Share Consideration Shares are referred to herein as the “Recycled Shares.” The Seller also may sell 2,376,000 2,500,000 On April 3, 2023, the Company entered into a Business Combination Agreement (“Avila BCA”) with Avila Energy Corporation, an Alberta corporation (“Avila”), pursuant to which the Company will acquire Avila for consideration of shares of the Company following its redomicile into the Province of Alberta. The business combination agreement and related executed agreements included supporting agreements and a forward share purchase agreement are more fully described and filed with the Company’s Current Report on Form 8-K filed with the SEC on April 4, 2023. INSIGHT ACQUISITION CORP. NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 On April 18, 2023, the Company received a notification from the New York Stock Exchange (“NYSE”) that it was in violation of NYSE requirements as it had failed to timely file its Annual Report on Form 10-K for the fiscal year ended December 31, 2022 (the “Form 10-K”) and that if the Form 10-K is not filed with the SEC by 2:30 p.m. Eastern Time on April 21, 2023, the NYSE would post the Company to the NYSE’s late filers list on the Profile, Data and News pages with respect to each of the Company’s securities (the “LF Designation”). Effective April 19, 2023, the Company filed the Form 10-K and that same day the Company received additional correspondence from the NYSE acknowledging that the filing had been made and cancelling its prior correspondence and stating that the LF Designation would not be posted on the Profile, Data and News pages with respect to each of the Company’s securities. On April 27, 2023, the Company issued a press release reporting that the Company will transfer the listing of its securities to The Nasdaq Stock Market (“Nasdaq”). In the press release, the Company stated that its securities will commence trading on Nasdaq upon the market open on Tuesday, May 2, 2023. The Company’s Class A common stock will continue trading under the ticker symbol “INAQ” on the Nasdaq Global Market and the Company’s units and warrants will continue trading under the ticker symbols “INAQU” and “INAQW,” respectively, on the Nasdaq Capital Market. On May 24, 2023, the Company received a notification from the Nasdaq that it was not in compliance with Nasdaq Listing Rule 5250I(1) as it had failed to timely file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2023 (the “Form 10-Q”). Under the Nasdaq Listing Rules, the Company now has 60 calendar days to submit a plan to regain compliance and if the plan is accepted, Nasdaq may grant an exception of up to 180 calendar days from the Form 10-Q’s due date, or until November 20, 2023, to regain compliance. The Company subsequently filed the Form 10-Q for the quarter ended March 31, 2023 on June 2, 2023, regaining compliance. On August 10, 2023, the Company and Avila entered into a Letter Agreement providing for the mutual termination of the Avila BCA. The Letter Agreement provides for the mutual release of claims against the other party and also provides that Avila will pay to the Company $ 300,000 1) up to $300,000 immediately upon Avila’s receipt of net proceeds from any financing, public or private, in excess of U.S. $3,000,000, -or- (2) (i) $50,000 by December 1, 2023, (ii) $100,000 by February 1, 2024 and (iii) $150,000 by April 1, 2024. On August 17, 2023, the Company issued an unsecured promissory note in the aggregate principal amount of $ 480,000 480,000 1.00 480,000 480,000 As approved by its stockholders at the annual meeting of stockholders held on September 6, 2023 (the “Annual Meeting”), the Company filed a Second Amendment (the “Second Amendment”) to its Amended and Restated Certificate of Incorporation (the “Charter”) with the Delaware Secretary of State on September 6, 2023 to modify the terms and extend Combination Period by which the Company has to consummate an initial business combination (the “Business Combination”) from September 7, 2023 to June 7, 2024, provided that the Company deposits the lesser of $ 20,000 0.02 1,847,662 19,208,848 On September 7, 2023, October 7, 2023, November 7, 2023, December 15, 2023, January 5, 2024, February 2, 2024, February 7, 2024, March 20, 2024 and May 6, 2024, the Company deposited $ 20,000 10,382 0.02 10,382 0.02 INSIGHT ACQUISITION CORP. NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 Effective as of October 13, 2023, the Company, IAC Merger Sub Inc., a Florida corporation (“Merger Sub”) and Alpha Modus, Corp., a Florida corporation (“Alpha Modus”), entered into a business combination agreement and plan of merger (the “AM BCA”) pursuant to which Merger Sub will merge with and into Alpha Modus with Alpha Modus as the surviving corporation and becoming a wholly owned subsidiary of the Company. The Board of Directors of the Company (the “Board”) has unanimously approved and declared advisable the AM BCA, the Merger and the other transactions contemplated thereby (the “Proposed Transactions”). A copy of the AM BCA is filed as Exhibit 2.1 in the Current Report on Form 8-K, dated October 17, 2023. In connection with entering into the AM BCA, in October 2023, the Company formed IAC Merger Sub Inc., a Florida corporation. On December 28, 2023, the Company filed with the U.S. Securities and Exchange Commission (“SEC”) a registration statement on Form S-4 (the “Registration Statement”) in connection with the proposed business combination with Alpha Modus, Corp. based in Metro-Charlotte, NC (the “Business Combination”). On April 21, 2024, Jeff Gary, in connection with his departure as an officer and director of the Company, waived and forfeited any monies he was owed under the Sponsor Payment Agreement and/or Management Payment Agreement. On June 21, 2024, the Company, Sponsor and Michael Singer entered into a fee waiver agreement (the “Waiver Agreement”) pursuant to which the Sponsor and Michael Signer agreed that in exchange for Michael Singer’s receipt of 125,000 On June 5, 2024, the Company held a special meeting of stockholders (the “Special Meeting”). At the Special Meeting the Company’s stockholders approved the filing of a Third Amendment (the “Third Amendment”) to its Amended and Restated Certificate of Incorporation (the “Charter”) with the Delaware Secretary of State to modify the terms and extend time by which the Company has to consummate an initial business combination (the “Business Combination”) from June 7, 2024 to December 7, 2024, provided that the Company deposits the lesser of $ 20,000 0.02 481,865 0.0001 On September 27, 2024, the Company received the Notice from the Nasdaq Stock Market LLC (“Nasdaq”), stating that the Company did not comply with Nasdaq Interpretive Material IM-5101-2, and that its securities are now subject to delisting. The Company’s registration statement filed in connection with the Company’s IPO became effective on September 1, 2021. Pursuant to IM-5101-2, the Company, a special purpose acquisition company, must complete one or more business combinations within 36 months of the effectiveness of its IPO registration statement. Since the Company failed to complete its initial business combination by September 1, 2024, the Company did not comply with IM5101-2, and its securities are now subject to delisting. Unless the Company requests an appeal of this determination by October 4, 2024, trading of the Company’s securities will be suspended at the opening of business on October 8, 2024, and a Form 25-NSE will be filed with the Securities and Exchange Commission (the “SEC”), which will remove the Company’s securities from listing and registration on The Nasdaq Stock Market. The Company appealed the determination contained in the Notice and a hearing on the appeal was scheduled for November 14, 2024 (the “Hearing”). The Hearing was held on November 14, 2024 and the Company requested an extension until December 31, 2024 to complete the Business Combination. The Company is waiting for the decision on its appeal. The Initial Stockholders agreed to waive their rights to liquidating distributions from the Trust Account with respect to the Founder Shares if the Company fails to complete a Business Combination within the Combination Period. However, if the Initial Stockholders acquire Public Shares in or after the Initial Public Offering, they will be entitled to liquidating distributions from the Trust Account with respect to such Public Shares if the Company fails to complete a Business Combination within the Combination Period. The underwriters agreed to waive their rights to the deferred underwriting commission (see Note 5) held in the Trust Account in the event the Company does not complete a Business Combination within the Combination Period and, in such event, such amounts will be included with the other funds held in the Trust Account that will be available to fund the redemption of the Public Shares. In the event of such distribution, it is possible that the per share value of the residual assets remaining available for distribution (including Trust Account assets) will be only $ 10.05 10.05 10.05 INSIGHT ACQUISITION CORP. NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 Risks and Uncertainties In February 2022, the Russian Federation and Belarus commenced a military action with the country of Ukraine. As a result of this action, various nations, including the United States, have instituted economic sanctions against the Russian Federation and Belarus. Further, the impact of this action and related sanctions on the world economy is not determinable as of the date of these unaudited condensed consolidated financial statements. The specific impact on the Company’s financial condition, results of operations, and cash flows is also not determinable as of the date of these unaudited condensed consolidated financial statements. 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% 1% Any share redemption or other share 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 will 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. During the second quarter of 2024, the Internal Revenue Service issued final regulations with respect to the timing and payment of the excise tax. These regulations provided that the filing and payment deadline for any liability incurred during the period from January 1, 2023 to December 31, 2023 would be October 31, 2024. The Company is currently evaluating its options with respect to this obligation. Any amount of such excise tax not paid in full, will be subject to additional interest and penalties which are currently estimated at 10% 5% 25% The Company held a meeting on March 6, 2023 where the stockholders voted to approve a proposal to amend the Company’s amended and restated certificate of incorporation to extend the Combination Period, from March 7, 2023, monthly for up to six additional months at the election of the Company, ultimately until as late as September 7, 2023 (the “Extension”, and such extension date the “Extended Date”). In connection with the March 6, 2023 meeting, 21,151,393 215,621,387 The Company held its annual meeting on September 6, 2023 where the stockholders voted to approve a proposal to amend the Company’s amended and restated certificate of incorporation to extend the Combination Period, from September 7, 2023 to June 7, 2024, provided that the Company deposits the lesser of $ 20,000 0.02 1,847,662 19,208,848 The Company held a special meeting on June 5, 2024 where the stockholders voted to approve a proposal to amend the Company’s amended and restated certificate of incorporation to extend the Combination Period, from June 7, 2024 to December 7, 2024, provided that the Company deposits the lesser of $ 20,000 0.02 481,865 5,421,323 As a result, the Company booked a liability of $ 2,348,302 1% 54,214 1% INSIGHT ACQUISITION CORP. NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 Pursuant to the AM BCA, (i) in the event the business combination contemplated by the AM BCA occurs, then the surviving company shall pay the Company’s excise tax liability; (ii) if Alpha Modus does not obtain its shareholders approval of the business combination, or Alpha Modus breaches the AM BCA, then Alpha Modus will be responsible to pay the Company’s excise tax liability; and (iii) if an Alpha Modus material adverse effect occurs and the business combination does not close, or if Alpha Modus fails to close the business combination for any reason other than a material breach by the Company, then Alpha Modus will be responsible to pay the Company’s excise tax liability. In all other circumstances the Company will be responsible to pay the Company’s excise tax liability. The Company will not use any of the funds held in the Trust Account and any additional amounts deposited into the Trust Account, as well as any interest earned thereon, to pay for the Company’s excise tax liability. In addition, because the excise tax would be payable by the Company and not by the redeeming holders, the mechanics of any required payment of the excise tax by the Company 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. In October 2023, the Israel-Hamas war commenced. As a result of the war, instability in the Middle East and various other regions of the world may occur and effect the world economy. Various nations, including the United States, as a reaction to the Israel-Hamas war have begun taking actions that may further affect the world economy. Such effects on the world economy are not determinable as of the date of these unaudited condensed consolidated financial statements. The specific impact on the Company’s financial condition, results of operations and cash flows is also not determinable as of the date of these unaudited condensed consolidated financial statements. Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act of 2002, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that an emerging growth company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such 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 unaudited condensed consolidated financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. INSIGHT ACQUISITION CORP. NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 Liquidity and Going Concern As of September 30, 2024, the Company had $ 11,810 5,274,211 The Company’s liquidity needs prior to the consummation of the Initial Public Offering were satisfied through the payment of $ 25,000 163,000 157,000 6,000 On August 17, 2023, the Company issued an unsecured promissory note in the aggregate principal amount of $ 480,000 480,000 1.00 480,000 480,000 On August 30, 2023, the Company, Sponsor and Polar Multi-Strategy Master Fund (“Polar”), an investor, entered into an agreement (the “Subscription Agreement”) in which Polar has agreed to fund the Sponsor up to $ 1,000,000 1,000,000 975,000 375,000 375,000 600,000 600,000 975,000 600,000 On July 25, 2024, the Company issued an unsecured promissory note in the aggregate principal amount of $ 35,000 25,000 10,000 1.00 one 11.50 35,000 In connection with the Company’s assessment of going concern considerations in accordance with FASB Accounting Standards Update (“ASU”) 2014-15, “Disclosures of Uncertainties about an Entity’s Ability to Continue as a Going Concern,” the Company has until December 7, 2024 (extended monthly through extension payments), to consummate a Business Combination. It is uncertain that the Company will be able to consummate a Business Combination by this time. If a Business Combination is not consummated by this date, there will be a mandatory liquidation and subsequent dissolution of the Company. The Company will need to raise additional capital through loans or additional investments from its Sponsor, stockholders, officers, directors, or third parties. The Company’s officers, directors and Sponsor may, but are not obligated to, loan the Company funds, from time to time or at any time, in whatever amount they deem reasonable in their sole discretion, to meet the Company’s working capital needs. Accordingly, the Company may not be able to obtain additional financing. If the Company is unable to raise additional capital, it may be required to take additional measures to conserve liquidity, which could include, but not necessarily be limited to, suspending the pursuit of a Business Combination. The Company cannot provide any assurance that new financing will be available to it on commercially acceptable terms, if at all. 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. Management intends to complete a Business Combination by close of business on December 7, 2024. No adjustments have been made to the carrying amounts of assets or liabilities should the Company be required to liquidate after December 7, 2024. INSIGHT ACQUISITION CORP. NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024	Note 1 — Description of Organization and Business Operations Insight Acquisition Corp. (the “Company”) was incorporated in Delaware on April 20, 2021. The Company was formed for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business combination with one The Company has one subsidiary, IAC Merger Sub Inc., a Florida corporation (“Merger Sub”), a direct wholly owned subsidiary of the Company incorporated in on October 10, 2023. As of December 31, 2023 the subsidiary had no activity. As of December 31, 2023, the Company had not commenced any operations. All activity for the period from April 20, 2021 (inception) through December 31, 2023 relates to the Company’s formation and the initial public offering (the “Initial Public Offering”) described below and subsequent to the Initial Public Offering, the search 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 Initial Public Offering. The Company’s sponsor is Insight Acquisition Sponsor LLC, a Delaware limited liability company (the “Sponsor”). The registration statement for the Company’s Initial Public Offering was declared effective on September 1, 2021. On September 7, 2021, the Company consummated its Initial Public Offering of 24,000,000 240.0 17.5 12.0 668,000 Simultaneously with the closing of the Initial Public Offering, the Company consummated the private placement (“Private Placement”) of 7,500,000 1,200,000 8,700,000 1.00 8.7 Upon the closing of the Initial Public Offering and the Private Placement, $ 241.2 10.05 185 The Company’s management has broad discretion with respect to the specific application of the net proceeds of the Initial Public Offering and the sale of Private Placement Warrants, although substantially all of the net proceeds are intended to be applied generally toward consummating a Business Combination. There is no assurance that the Company will be able to complete a Business Combination successfully. The Company must complete one or more initial Business Combinations having an aggregate fair market value of at least 80 50 INSIGHT ACQUISITION CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Note 1 — Description of Organization and Business Operations The Company will provide the holders of the Company’s outstanding Public Shares (the “Public Stockholders”) with the opportunity to redeem all or a portion of their Public Shares upon the completion of a Business Combination either (i) in connection with a stockholders meeting called to approve the Business Combination or (ii) by means of a tender offer. The decision as to whether the Company will seek stockholder approval of a Business Combination or conduct a tender offer will be made by the Company, in its sole discretion. The Public Stockholders will be entitled to redeem their Public Shares for a pro rata portion of the amount then held in the Trust Account (initially at $ 10.05 65 20 The Company’s Certificate of Incorporation provides that a Public Stockholder, together with any affiliate of such stockholder or any other person with whom such stockholder is acting in concert or as a “group” (as defined under Section 13 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”)), is restricted from redeeming an aggregate of 20 The Sponsor and the Company’s officers and any other holders of the Founder Shares immediately prior to the Initial Public Offering (the “Initial Stockholders”) agreed not to propose an amendment to the Certificate of Incorporation to modify the substance or timing of the Company’s obligation to redeem 100 The Anchor Investors are not entitled to (i) redemption rights with respect to any Founder Shares held by them in connection with the completion of the initial Business Combination, (ii) redemption rights with respect to any Founder Shares held by them in connection with a stockholder vote to amend the Certificate of Incorporation in a manner that would affect the substance or timing of the Company’s obligation to redeem 100 INSIGHT ACQUISITION CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Note 1 — Description of Organization and Business Operations If the Company is unable to complete a Business Combination by June 7, 2024, which may be extended only by the vote of our stockholders to approve an amendment to our amended and restated certificate of incorporation (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 (which interest shall be net of taxes payable and up to $ 100,000 On March 6, 2023 the Company held a special meeting (the “Special Meeting”) of stockholders. At the Special Meeting, the Company’s stockholders were asked to vote on the following items: (i) a proposal to amend the Charter to extend the date by which the Company has to consummate a business combination for an additional one month, from March 7, 2023 to April 7, 2023 and thereafter, at the discretion of the board of directors of the Company and without a vote of the stockholders, up to five (5) times for an additional one month each time, for a total of up to five additional months to September 7, 2023 (the “First Charter Amendment Proposal”), (ii) a proposal to amend the Company’s Charter to eliminate from the Charter the limitation that the Company may not redeem public shares to the extent that such redemption would result in the Company having net tangible assets (as determined in accordance with Rule 3a51-1(g)(1) of the Exchange Act) of less than $ 5,000,001 0.0001 0.0001 21,151,393 88.1 28,744,831 2,848,607 On March 28, 2023, the board of directors of the Company approved a one-month extension of the date by which the Company has to consummate a business combination to May 7, 2023 80,000 80,000 80,000 On March 29, 2023, the Company entered into a forward share purchase agreement (the “Forward Share Purchase Agreement”) with Avila, Meteora Special Opportunity Fund I, LP, Meteora Capital Partners, LP and Meteora Select Trading Opportunities Master, LP (collectively, “Seller”) for an OTC Equity Prepaid Forward Transaction (the “Forward Purchase Transaction”). Pursuant to the terms of the Forward Purchase Agreement, Seller intends but is not obligated to purchase the Company’s Class A Common Stock from holders (other than the Company or its affiliates) who have elected to redeem such shares in connection with the Proposed Transactions. Purchases by Seller will be made through brokers in the open market after the redemption deadline in connection with the Proposed Transactions at a price no higher than the redemption price to be paid by the Company in connection with the Proposed Transactions (the “Initial Price”). The Shares purchased by the Seller, other than the Share Consideration Shares are referred to herein as the “Recycled Shares.” The Seller also may sell 2,376,000 2,500,000 INSIGHT ACQUISITION CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Note 1 — Description of Organization and Business Operations On April 3, 2023, the Company entered into a Business Combination Agreement (“Avila BCA”) with Avila Energy Corporation, an Alberta corporation (“Avila”), pursuant to which the Company will acquire Avila for consideration of shares of the Company following its redomicile into the Province of Alberta. The business combination agreement and related executed agreements included supporting agreements and a forward share purchase agreement are more fully described and filed with the Company’s Current Report on Form 8-K filed with the SEC on April 4, 2023. On April 18, 2023, the Company received a notification from the New York Stock Exchange (“NYSE”) that it was in violation of NYSE requirements as it had failed to timely file its Annual Report on Form 10-K for the fiscal year ended December 31, 2022 (the “Form 10-K”) and that if the Form 10-K is not filed with the SEC by 2:30 p.m. Eastern Time on April 21, 2023, NYSE post the Company to the NYSE’s late filers list on the Profile, Data and News pages with respect to each of the Company’s securities (the “LF Designation”). Effective April 19, 2022, the Company filed the Form 10-K and that same day the Company received additional correspondence from the NYSE acknowledging that the filing had been made and cancelling its prior correspondence and stating that the LF Designation would not be posted on the Profile, Data and News pages with respect to each of the Company’s securities. On April 27, 2023, the Company issued a press release reporting that the Company will transfer the listing of its securities to The Nasdaq Stock Market (“Nasdaq”). In the press release, the Company stated that its securities will commence trading on Nasdaq upon the market open on Tuesday, May 2, 2023. The Company’s Class A common stock will continue trading under the ticker symbol “INAQ” on the Nasdaq Global Market and the Company’s units and warrants will continue trading under the ticker symbols “INAQU” and “INAQW,” respectively, on the Nasdaq Capital Market. On May 24, 2023, the Company received a notification from the Nasdaq that it was not in compliance with Nasdaq Listing Rule 5250I(1) as it had failed to timely file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2023 (the “Form 10-Q”). Under the Nasdaq Listing Rules, the Company now has 60 calendar days to submit a plan to regain compliance and if the plan is accepted, Nasdaq may grant an exception of up to 180 calendar days from the Form 10-Q’s due date, or until November 20, 2023, to regain compliance. The Company subsequently filed the Form 10-Q for the quarter ended March 31, 2023 on June 2, 2023, regaining compliance. On August 10, 2023, the Company and Avila entered into a Letter Agreement providing for the mutual termination of the Avila BCA. The Letter Agreement provides for the mutual release of claims against the other party and also provides that Avila will pay to the Company $ 300,000 1) up to $300,000 immediately upon Avila’s receipt of net proceeds from any financing, public or private, in excess of U.S. $3,000,000, -or- (2) (i) $50,000 by December 1, 2023, (ii) $100,000 by February 1, 2024 and (iii) $150,000 by April 1, 2024. On August 17, 2023, the Company issued an unsecured promissory note in the aggregate principal amount of $ 480,000 480,000 1.00 480,000 480,000 INSIGHT ACQUISITION CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Note 1 — Description of Organization and Business Operations As approved by its stockholders at the annual meeting of stockholders held on September 6, 2023 (the “Annual Meeting”), the Company filed a Second Amendment (the “Second Amendment”) to its Amended and Restated Certificate of Incorporation (the “Charter”) with the Delaware Secretary of State on September 6, 2023 to modify the terms and extend Combination Period by which the Company has to consummate an initial business combination (the “Business Combination”) from September 7, 2023 to June 7, 2024, provided that the Company deposits the lesser of $ 20,000 0.02 1,847,662 19,208,848 On September 7, 2023, October 7, 2023, November 7, 2023, December 15, 2023, January 5, 2024, February 2, 2024, February 7, 2024, March 20, 2024 and May 6, 2024 the Company deposited $ 20,000 10,381.60 0.02 Effective as of October 13, 2023, the Company, IAC Merger Sub Inc., a Florida corporation (“Merger Sub”) and Alpha Modus, Corp., a Florida corporation (“Alpha Modus”), entered into a business combination agreement and plan of merger (the “AM BCA”) pursuant to which Merger Sub will merge with and into Alpha Modus with Alpha Modus as the surviving corporation and becoming a wholly owned subsidiary of the Company. The Board of Directors of the Company (the “Board”) has unanimously approved and declared advisable the AM BCA, the Merger and the other transactions contemplated thereby (the “Proposed Transactions”). A copy of the AM BCA is filed as Exhibit 2.1 in the Current Report on Form 8-K, dated October 17, 2023. In connection with entering into the AM BCA, in October 2023, the Company formed IAC Merger Sub Inc., a Florida corporation. On December 28, 2023, the Company filed with the U.S. Securities and Exchange Commission (“SEC”) a registration statement on Form S-4 (the “Registration Statement”) in connection with the proposed business combination with Alpha Modus, Corp. based in Metro-Charlotte, NC (the “Business Combination”). The Initial Stockholders agreed to waive their rights to liquidating distributions from the Trust Account with respect to the Founder Shares if the Company fails to complete a Business Combination within the Combination Period. However, if the Initial Stockholders acquire Public Shares in or after the Initial Public Offering, they will be entitled to liquidating distributions from the Trust Account with respect to such Public Shares if the Company fails to complete a Business Combination within the Combination Period. The underwriters agreed to waive their rights to the deferred underwriting commission (see Note 5) held in the Trust Account in the event the Company does not complete a Business Combination within the Combination Period and, in such event, such amounts will be included with the other funds held in the Trust Account that will be available to fund the redemption of the Public Shares. In the event of such distribution, it is possible that the per share value of the residual assets remaining available for distribution (including Trust Account assets) will be only $ 10.05 10.05 10.05 INSIGHT ACQUISITION CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Note 1 — Description of Organization and Business Operations Risks and Uncertainties In February 2022, the Russian Federation and Belarus commenced a military action with the country of Ukraine. As a result of this action, various nations, including the United States, have instituted economic sanctions against the Russian Federation and Belarus. Further, the impact of this action and related sanctions on the world economy is not determinable as of the date of these consolidated financial statements. The specific impact on the Company’s financial condition, results of operations, and cash flows is also not determinable as of the date of these consolidated financial statements. 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 1 The Company held a meeting on March 6, 2023 where the stockholders voted to approve a proposal to amend the Company’s amended and restated certificate of incorporation to extend the Combination Period, from March 7, 2023, monthly for up to six additional months at the election of the Company, ultimately until as late as September 7, 2023 (the “Extension”, and such extension date the “Extended Date”). In connection with the March 6, 2023 meeting, 21,151,393 215,621,387 The Company held its annual meeting on September 6, 2023 where the stockholders voted to approve a proposal to amend the Company’s amended and restated certificate of incorporation to extend the Combination Period, from September 7, 2023 to June 7, 2024, provided that the Company deposits the lesser of $ 20,000 0.02 1,847,662 19,208,848 As a result, the Company booked a liability of $ 2,348,302 1 INSIGHT ACQUISITION CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Note 1 — Description of Organization and Business Operations Pursuant to the AM BCA, (i) in the event the business combination contemplated by the AM BCA occurs, then the surviving company shall pay the Company’s excise tax liability; (ii) if Alpha Modus does not obtain its shareholders approval of the business combination, or Alpha Modus breaches the AM BCA, then Alpha Modus will be responsible to pay the Company’s excise tax liability; and (iii) if an Alpha Modus material adverse effect occurs and the business combination does not close, or if Alpha Modus fails to close the business combination for any reason other than a material breach by the Company, then Alpha Modus will be responsible to pay the Company’s excise tax liability. In all other circumstances the Company will be responsible to pay the Company’s excise tax liability, except if the Company liquidates prior to December 31, 2023, in which event there will be no excise tax liability. The Company will not use any of the funds held in the Trust Account and any additional amounts deposited into the Trust Account, as well as any interest earned thereon, to pay for the Company’s excise tax liability. In addition, because the excise tax would be payable by the Company and not by the redeeming holders, the mechanics of any required payment of the excise tax by the Company 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. In October 2023, the Israel-Hamas war commenced. As a result of the war, instability in the Middle East and various other regions of the world may occur and effect the world economy. Various nations, including the United States, as a reaction to the Israel-Hamas war have begun taking actions that may further affect the world economy. Such effects on the world economy are not determinable as of the date of these consolidated financial statements. The specific impact on the Company’s financial condition, results of operations and cash flows is also not determinable as of the date of these consolidated financial statements. Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act of 2002, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that an emerging growth company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period, which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s consolidated financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. Liquidity and Going Concern As of December 31, 2023, the Company had approximately $ 0 3,571,000 INSIGHT ACQUISITION CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Note 1 — Description of Organization and Business Operations The Company’s liquidity needs prior to the consummation of the Initial Public Offering were satisfied through the payment of $ 25,000 163,000 157,000 6,000 On August 17, 2023, the Company issued an unsecured promissory note in the aggregate principal amount of $ 480,000 480,000 1.00 480,000 480,000 On August 30, 2023, the Company, Sponsor and Polar Multi-Strategy Master Fund (“Polar”), an investor, entered into an agreement (the “Subscription Agreement”) in which Polar has agreed to fund the Sponsor up to $ 1,000,000 600,000 600,000 In connection with the Company’s assessment of going concern considerations in accordance with FASB Accounting Standards Update (“ASU”) 2014-15, “Disclosures of Uncertainties about an Entity’s Ability to Continue as a Going Concern,” the Company has until June 7, 2024 (extended monthly through extension payments), to consummate a Business Combination. It is uncertain that the Company will be able to consummate a Business Combination by this time. If a Business Combination is not consummated by this date, there will be a mandatory liquidation and subsequent dissolution of the Company. The Company will need to raise additional capital through loans or additional investments from its Sponsor, stockholders, officers, directors, or third parties. The Company’s officers, directors and Sponsor may, but are not obligated to, loan the Company funds, from time to time or at any time, in whatever amount they deem reasonable in their sole discretion, to meet the Company’s working capital needs. Accordingly, the Company may not be able to obtain additional financing. If the Company is unable to raise additional capital, it may be required to take additional measures to conserve liquidity, which could include, but not necessarily be limited to, suspending the pursuit of a Business Combination. The Company cannot provide any assurance that new financing will be available to it on commercially acceptable terms, if at all. 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. Management intends to complete a Business Combination by close of business on June 7, 2024. No adjustments have been made to the carrying amounts of assets or liabilities should the Company be required to liquidate after June 7, 2024. INSIGHT ACQUISITION CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation and Summary of Significant Accounting Policies	Note 2 - Basis of Presentation and Summary of 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 (“GAAP”) for interim financial information and with the instructions to Form 10-Q and Article 8 of Regulation S-X and pursuant to the rules and regulations of the SEC. Accordingly, certain disclosures included in the annual financial statements have been condensed or omitted from these financial statements as they are not required for interim financial statements. 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. Operating results for the three and nine months ended September 30, 2024 are not necessarily indicative of the results that may be expected through December 31, 2024 or any future period. The accompanying unaudited condensed consolidated financial statements should be read in conjunction with the audited financial statements and notes thereto included in the Annual Report on Form 10-K filed by the Company with the SEC on May 14, 2024. Principles of Consolidation The accompanying unaudited condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiary. All significant intercompany balances and transactions have been eliminated in consolidation. Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company had no Restricted Cash The Company has $ 0 314,482 Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash accounts in a financial institution, which, at times, may exceed the Federal Deposit Insurance Corporation coverage limit of $ 250,000 Use of Estimates The preparation of unaudited condensed consolidated financial statements in conformity with 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 unaudited condensed consolidated financial statements and the reported amounts of income and expenses during the reporting period. Making estimates requires management to exercise significant judgment. One of the more significant accounting estimates included in these unaudited condensed consolidated financial statements is the determination of the fair value of the warrant liabilities. 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 unaudited 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. Investments Held in the Trust Account The Company’s portfolio of investments is comprised of U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act, with a maturity of 185 days or less, or investments in money market funds that invest in U.S. government securities and generally have a readily determinable fair value, or a combination thereof. When the Company’s investments held in the Trust Account are comprised of U.S. government securities, the investments are classified as trading securities. Trading securities and investments in money market funds 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 these securities are included in gain 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. INSIGHT ACQUISITION CORP. NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under the FASB ASC 820, “Fair Value Measurements and Disclosures,” equals or approximates the carrying amounts represented in the condensed consolidated balance sheets, except for the derivative liabilities (see Note 9). Fair Value Measurements 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. 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). These tiers consist of: ● 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. In some circumstances, the inputs used to measure fair value might be categorized within different levels of the fair value hierarchy. In those instances, the fair value measurement is categorized in its entirety in the fair value hierarchy based on the lowest level input that is significant to the fair value measurement. Derivative Liabilities The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. The Company evaluates all of its financial instruments, including issued stock purchase warrants and the forward purchase agreement, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives, pursuant to ASC 480 and FASB ASC Topic 815, “Derivatives and Hedging” (“ASC 815”). The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is re-assessed at the end of each reporting period. The warrants issued in the Initial Public Offering (the “Public Warrants”) and the Private Placement Warrants are recognized as derivative liabilities in accordance with ASC 815. Accordingly, the Company recognizes the warrant instruments as liabilities at fair value and adjusts the carrying value of the instruments to fair value at each reporting period for so long as they are outstanding. The initial fair value of the Public Warrants issued in connection with the Public Offering and the fair value of the Private Placement Warrants have been estimated using a Monte Carlo simulation model and subsequently, the fair value of the Private Placement Warrants have been estimated using the public market quoted prices at each measurement date starting at September 30, 2022. The fair value of Public Warrants has subsequently been measured based on the listed market price of such warrants. Derivative warrant liabilities are classified as non-current liabilities as their liquidation is not reasonably expected to require the use of current assets or require the creation of current liabilities. The Company granted the underwriters a 45-day option to purchase up to 3,600,000 The Forward Purchase Agreement entered into on March 29, 2023 included elements that require liability classification under ASC 480. Accordingly, the Company recognizes the Forward Purchase Agreement as a liability at fair value and adjusts the carrying value of the instruments to fair value at each reporting period for so long as it is outstanding. The initial fair value of the Forward Purchase Agreement liability issued was estimated using a Put Option Pricing model, which analyzed and incorporated into the model the put price, the risk-free rate, the variable term, the settlement features, the likelihood of completing a business combination and the early termination provisions. The model estimates the underlying economic factors that influenced which of these events would occur, when they were likely to occur, and the specific terms that would be in effect at the time (i.e., stock price, exercise price, etc.). Probabilities were assigned to each variable such as the timing and pricing of events over the term of the instruments based on management projections. The fair value was adjusted for the market implied likelihood of completing a business combination. The Forward Share Purchase Agreement was terminated as a result of the termination of the Avila BCA on August 10, 2023. As a result, there was no value assigned to the Forward Share Purchase Agreement. The Company has written off the liability and recognized the change in value of the Forward Share Purchase Agreement in the unaudited condensed consolidated statement of operations during the nine months ended September 30, 2023. INSIGHT ACQUISITION CORP. NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 Capital Call Loan The Company previously analyzed the Subscription Agreement under ASC 470 “Debt”, ASC 480 “Distinguishing Liabilities from Equity” and ASC 815, “Derivatives and Hedging”, and previously concluded that, (i) the Subscription Shares (as defined in Note 5) issuable under the Subscription Agreement are not required to be accounted for as a liability under ASC 480, (ii) bifurcation of a single derivative that comprises all of the fair value of the Subscription Share feature(s) (i.e., derivative instrument(s)) is not necessary under ASC 815-15-25-7 through 25-10 and (iii) under ASC 470-20-25-2 the Subscription Shares are deemed to be representative of a freestanding financial instrument issued in a bundled transaction with the Capital Call Loan. The Subscription Shares to be issued as part of the bundled transaction were previously classified and accounted for as equity. As a result, proceeds from the sale of a debt instrument with stock purchase Subscription Shares were allocated to the two elements based on the relative fair values of the debt instrument without the Subscription Shares and of the Subscription Shares themselves at time of issuance. The portion of the proceeds allocated to the Subscription Shares was accounted for as paid-in capital. The remainder of the proceeds was allocated to the debt instrument portion of the transaction. This resulted in a debt discount, which shall be accounted for as interest and amortized as interest expense over the life of the loan. Based on the previous accounting for Subscription Agreement, the Company recognized at draw dates an aggregate of $ 800,000 568,503 568,503 On May 15, 2024, the Company, Sponsor and Polar entered into the Amendment pursuant to which Polar’s aggregate advance under the Subscription Agreement was reduced from $ 1,000,000 975,000 The Company analyzed the amended Subscription Agreement under ASC 470 “Debt”, ASC 480 “Distinguishing Liabilities from Equity”, ASC 815, “Derivatives and Hedging” and ASC 825 “Financial Instrument” and concluded that, (i) the Subscription Shares issuable under the Subscription Agreement are now required to be accounted for as a liability under ASC 480, (ii) bifurcation of a single derivative that comprises all of the fair value of the Subscription Share feature(s) (i.e., derivative instrument(s)) is not necessary under ASC 815-15-25-7 through 25-10 and (iii) under ASC 470-20-25-2 the Subscription Shares are deemed to be representative of a freestanding financial instrument issued in a bundled transaction with the Capital Call Loan. The Subscription Shares to be issued as part of the bundled transaction shall be classified and accounted for as liability. The Subscription Shares are required to be classified and accounted for at fair value under ASC 480-10. The Company has not elected to classify and account for the Capital Call(s) at fair value under the fair value option under ASC 825. As a result, proceeds from the sale of a debt instrument with stock purchase Subscription Shares were allocated to the two elements based on the relative fair values of the debt instrument without the Subscription Shares and of the Subscription Shares themselves at time of issuance. The portion of the proceeds so allocated to the Subscription Shares was accounted for as subscription share liability. The remainder of the proceeds was allocated to the debt instrument portion of the transaction. This resulted in a debt discount, which shall be accounted for as interest on capital call date. In accordance with ASC 480-10, the Subscription Shares were initially required to be classified as liability classified instruments; therefore, the Subscription Shares are required to be measured at fair value at each reporting period with changes in fair value recorded within earnings. As a result of the amendment, the Company recognized the fair value of the subscription share liability on the amendment date amounting to $ 0 175,000 0 As of September 30, 2024, the Company received $ 975,000 600,000 279,245 INSIGHT ACQUISITION CORP. NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 Offering Costs Associated with the Initial Public Offering Offering costs consisted of legal, accounting, underwriting fees and other costs incurred through the Initial Public Offering that were directly related to the Initial Public Offering. Offering costs were allocated to the separable financial instruments issued in the Initial Public Offering based on a relative fair value basis, compared to total proceeds received. Offering costs associated with derivative warrant liabilities were expensed as incurred and presented as non-operating expenses in the condensed consolidated statements of operations. Offering costs associated with issuance of the Class A common stock were charged against the carrying value of the Class A common stock subject to possible redemption upon the completion of the Initial Public Offering. The Company classifies deferred underwriting commissions as non-current liabilities as their liquidation is not reasonably expected to require the use of current assets or require the creation of current liabilities. Income Taxes The Company follows the asset and liability method of accounting for income taxes under FASB ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that included the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. Deferred tax assets were offset by a full valuation allowance as of September 30, 2024 and December 31, 2023. Deferred tax liabilities were $ 5,161 9,935 FASB ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. Tax expense of approximately $ 12,000 52,000 59,000 637,000 Class A Common Stock Subject to Possible Redemption The Company accounts for its Class A common stock subject to possible redemption in accordance with the guidance in ASC Topic 480, “Distinguishing Liabilities from Equity.” Class A common stock subject to mandatory redemption (if any) is classified as liability instruments and is measured at fair value. Conditionally redeemable Class A common stock (including Class A common stock that features redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times, Class A common stock is classified as stockholders’ equity. The Company’s Class A common stock features certain redemption rights that are considered to be outside of the Company’s control and subject to the occurrence of uncertain future events. Accordingly, 519,080 1,000,945 The Company recognizes changes in redemption value immediately as they occur and adjusts the carrying value of the Class A common stock subject to possible redemption to equal the redemption value at the end of each reporting period. This method would view the end of the reporting period as if it were also the redemption date for the security. Immediately upon the closing of the Initial Public Offering, the Company recognized the accretion from initial book value to redemption amount, which resulted in charges against additional paid-in capital (to the extent available) and accumulated deficit. INSIGHT ACQUISITION CORP. NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 Net (Loss) Income Per Common Share The Company complies with accounting and disclosure requirements of FASB ASC Topic 260, “Earnings Per Share.” The Company has two classes of shares, which are referred to as Class A common stock and Class B common stock. Income and losses are shared pro rata between the two classes of shares. The presentation assumes a business combination as the most likely outcome. Net (loss) income per common share is calculated by dividing the net (loss) income by the weighted average shares of common stock outstanding for the respective period. The calculation of diluted net (loss) income does not consider the effect of the warrants underlying the Units sold in the Initial Public Offering and the private placement warrants to purchase an aggregate of 20,700,000 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: Schedule of Basic and Diluted Net (Loss) Income Per Share For the Three Months Ended September 30, 2024 2023 Class A Class A Class B Class A Class A Class B Basic and diluted net loss per common share: Numerator: Allocation of net loss $ (18,797 ) $ (184,683 ) $ (32,591 ) $ (64,374 ) $ (138,726 ) $ (24,481 ) Denominator: Basic and diluted weighted average common shares outstanding 519,080 5,100,000 900,000 2,366,608 5,100,000 900,000 Basic and diluted net loss per common share $ (0.04 ) $ (0.04 ) $ (0.04 ) $ (0.03 ) $ (0.03 ) $ (0.03 ) For the Nine Months Ended September 30, 2024 2023 Class A Class A Class B Class A Class A Class B Basic and diluted net (loss) income per common share: Numerator: Allocation of net (loss) income $ (311,063 ) $ (1,995,031 ) $ (352,064 ) $ 159,231 $ 75,165 $ 50,033 Denominator: Basic and diluted weighted average common shares outstanding 795,185 5,100,000 900,000 7,637,976 3,605,495 2,400,000 Basic and diluted net (loss) income per common share $ (0.39 ) $ (0.39 ) $ (0.39 ) $ 0.02 $ 0.02 $ 0.02 Recent Accounting Pronouncements Management does not believe that any recently issued, but not yet effective, accounting standards if currently adopted would have a material effect on the accompanying unaudited condensed consolidated financial statements. INSIGHT ACQUISITION CORP. NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024	Note 3 — Basis of Presentation and Summary of Significant Accounting Policies Basis of Presentation The accompanying consolidated financial statements are presented in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the SEC. Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiary. All significant intercompany balances and transactions have been eliminated in consolidation. INSIGHT ACQUISITION CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Note 3 — Basis of Presentation and Summary of Significant Accounting Policies Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company had no Restricted Cash The Company has $ 314,482 no Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash accounts in a financial institution, which, at times, may exceed the Federal Deposit Insurance Corporation coverage limit of $ 250,000 Use of Estimates The preparation of consolidated financial statements in conformity with 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 consolidated financial statements and the reported amounts of income and expenses during the reporting period. Making estimates requires management to exercise significant judgment. One of the more significant accounting estimates included in these consolidated financial statements is the determination of the fair value of the warrant liabilities. 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 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. Investments Held in the Trust Account The Company’s portfolio of investments is comprised of U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act, with a maturity of 185 Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under the FASB ASC 820, “Fair Value Measurements and Disclosures,” equals or approximates the carrying amounts represented in the consolidated balance sheets, except for the derivative liabilities (see Note 11). INSIGHT ACQUISITION CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Note 3 — Basis of Presentation and Summary of Significant Accounting Policies Fair Value Measurements 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. 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). These tiers consist of: ● 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. In some circumstances, the inputs used to measure fair value might be categorized within different levels of the fair value hierarchy. In those instances, the fair value measurement is categorized in its entirety in the fair value hierarchy based on the lowest level input that is significant to the fair value measurement. Derivative Liabilities The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. The Company evaluates all of its financial instruments, including issued stock purchase warrants and the forward purchase agreement, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives, pursuant to ASC 480 and FASB ASC Topic 815, “Derivatives and Hedging” (“ASC 815”). The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is re-assessed at the end of each reporting period. The warrants issued in the Initial Public Offering (the “Public Warrants”) and the Private Placement Warrants are recognized as derivative liabilities in accordance with ASC 815. Accordingly, the Company recognizes the warrant instruments as liabilities at fair value and adjusts the carrying value of the instruments to fair value at each reporting period for so long as they are outstanding. The initial fair value of the Public Warrants issued in connection with the Public Offering and the fair value of the Private Placement Warrants have been estimated using a Monte Carlo simulation model and subsequently, the fair value of the Private Placement Warrants have been estimated using the public market quoted prices at each measurement date starting at September 30, 2022. The fair value of Public Warrants has subsequently been measured based on the listed market price of such warrants. Derivative warrant liabilities are classified as non-current liabilities as their liquidation is not reasonably expected to require the use of current assets or require the creation of current liabilities. The Company granted the underwriters a 45 3,600,000 The Forward Purchase Agreement entered into on March 29, 2023 included elements that require liability classification under ASC 480. Accordingly, the Company recognizes the Forward Purchase Agreement as a liability at fair value and adjusts the carrying value of the instruments to fair value at each reporting period for so long as it is outstanding. The initial fair value of the Forward Purchase Agreement liability issued was estimated using a Put Option Pricing model, which analyzed and incorporated into the model the put price, the risk-free rate, the variable term, the settlement features, the likelihood of completing a business combination and the early termination provisions. INSIGHT ACQUISITION CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Note 3 — Basis of Presentation and Summary of Significant Accounting Policies The model estimates the underlying economic factors that influenced which of these events would occur, when they were likely to occur, and the specific terms that would be in effect at the time (i.e., stock price, exercise price, etc.). Probabilities were assigned to each variable such as the timing and pricing of events over the term of the instruments based on management projections. The fair value was adjusted for the market implied likelihood of completing a business combination. Capital Call Loan The Company analyzed the Subscription Agreement under ASC 470 “Debt”, ASC 480 “Distinguishing Liabilities from Equity” and ASC 815, “Derivatives and Hedging”, and concluded that, (i) the Subscription Shares (as defined in Note 5) issuable under the Subscription Agreement are not required to be accounted for as a liability under ASC 480 or ASC 815, (ii) bifurcation of a single derivative that comprises all of the fair value of the Subscription Share feature(s) (i.e., derivative instrument(s)) is not necessary under ASC 815-15-25-7 through 25-10 and (iii) under ASC 470-20-25-2 the Subscription Shares are deemed to be representative of a freestanding financial instrument issued in a bundled transaction with the Capital Call Loan. The Subscription Shares to be issued as part of the bundled transaction are classified and accounted for as equity. As a result, proceeds from the sale of a debt instrument with stock purchase Subscription Shares shall be allocated to the two elements based on the relative fair values of the debt instrument without the Subscription Shares and of the Subscription Shares themselves at time of issuance. The portion of the proceeds so allocated to the Subscription Shares shall be accounted for as paid-in capital. The remainder of the proceeds shall be allocated to the debt instrument portion of the transaction. This results in a debt discount, which shall be accounted for as interest and amortized as interest expense over the life of the loan. As of December 31, 2023, the Company received $ 600,000 279,245 Offering Costs Associated with the Initial Public Offering Offering costs consisted of legal, accounting, underwriting fees and other costs incurred through the Initial Public Offering that were directly related to the Initial Public Offering. Offering costs were allocated to the separable financial instruments issued in the Initial Public Offering based on a relative fair value basis, compared to total proceeds received. Offering costs associated with derivative warrant liabilities were expensed as incurred and presented as non-operating expenses in the consolidated statements of operations. Offering costs associated with issuance of the Class A common stock were charged against the carrying value of the Class A common stock subject to possible redemption upon the completion of the Initial Public Offering. The Company classifies deferred underwriting commissions as non-current liabilities as their liquidation is not reasonably expected to require the use of current assets or require the creation of current liabilities. Income Taxes The Company follows the asset and liability method of accounting for income taxes under FASB ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the consolidated financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that included the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. Deferred tax assets were offset by a full valuation allowance as of December 31, 2023 and 2022. Deferred tax liabilities were $ 9,935 156,593 INSIGHT ACQUISITION CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Note 3 — Basis of Presentation and Summary of Significant Accounting Policies FASB ASC 740 prescribes a recognition threshold and a measurement attribute for the consolidated financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. There were no unrecognized tax benefits as of December 31, 2023 and 2022. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. No amounts were accrued for the payment of interest and penalties as of December 31, 2023 and 2022. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company has been subject to income tax examinations by major taxing authorities since inception. Class A Common Stock Subject to Possible Redemption The Company accounts for its Class A common stock subject to possible redemption in accordance with the guidance in ASC Topic 480, “Distinguishing Liabilities from Equity.” Class A common stock subject to mandatory redemption (if any) is classified as liability instruments and is measured at fair value. Conditionally redeemable Class A common stock (including Class A common stock that features redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times, Class A common stock is classified as stockholders’ equity. The Company’s Class A common stock features certain redemption rights that are considered to be outside of the Company’s control and subject to the occurrence of uncertain future events. Accordingly, 1,000,945 24,000,000 The Company recognizes changes in redemption value immediately as they occur and adjusts the carrying value of the Class A common stock subject to possible redemption to equal the redemption value at the end of each reporting period. This method would view the end of the reporting period as if it were also the redemption date for the security. Immediately upon the closing of the Initial Public Offering, the Company recognized the accretion from initial book value to redemption amount, which resulted in charges against additional paid-in capital (to the extent available) and accumulated deficit. Net (Loss) Income Per Common Share The Company complies with accounting and disclosure requirements of FASB ASC Topic 260, “Earnings Per Share.” The Company has two classes of shares, which are referred to as Class A common stock and Class B common stock. Income and losses are shared pro rata between the two classes of shares. The presentation assumes a business combination as the most likely outcome. Net (loss) income per common share is calculated by dividing the net (loss) income by the weighted average shares of common stock outstanding for the respective period. The calculation of diluted net (loss) income does not consider the effect of the warrants underlying the Units sold in the Initial Public Offering and the private placement warrants to purchase an aggregate of 20,700,000 INSIGHT ACQUISITION CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Note 3 — Basis of Presentation and Summary of Significant Accounting Policies 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: Schedule of Basic and Diluted Net (Loss) Income Per Share For the Year Ended December 31, 2023 2022 Class A redeemable Class A non- redeemable Class B Class A redeemable Class B Basic and diluted net (loss) income per common share: Numerator: Allocation of net (loss) income $ (324,619 ) $ (216,710 ) $ (109,809 ) $ 9,525,947 $ 2,383,487 Denominator: Basic and diluted weighted average common shares outstanding 5,965,080 3,982,192 2,017,808 24,000,000 6,000,000 Basic and diluted net (loss) income per common share $ (0.05 ) $ (0.05 ) $ (0.05 ) $ 0.40 $ 0.40 Recent Accounting Pronouncements Management does not believe that any recently issued, but not yet effective, accounting standards if currently adopted would have a material effect on the accompanying consolidated financial statements.

Initial Public Offering

Initial Public Offering	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Initial Public Offering
Initial Public Offering	Note 3 - Initial Public Offering On September 7, 2021, the Company consummated its Initial Public Offering of 24,000,000 240.0 17.5 12.0 668,000 Each Unit consists of one share of Class A common stock, and one-half of one redeemable warrant (each, a “Public Warrant”). Each Public Warrant entitles the holder to purchase one share of Class A common stock at a price of $11.50 per share, subject to adjustment (see Note 6). Of the 24,000,000 23,760,000 1,350,000 0.004 2.37 3.2 The Company granted the underwriters a 45-day option from the date of the final prospectus relating to the Initial Public Offering to purchase up to 3,600,000	Note 4 — Initial Public Offering On September 7, 2021, the Company consummated its Initial Public Offering of 24,000,000 240.0 17.5 12.0 668,000 Each Unit consists of one share of Class A common stock, and one-half of one redeemable warrant (each, a “Public Warrant”). Each Public Warrant entitles 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). Of the 24,000,000 23,760,000 1,350,000 0.004 2.37 3.2 The Company granted the underwriters a 45-day option from the date of the final prospectus relating to the Initial Public Offering to purchase up to 3,600,000 INSIGHT ACQUISITION CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023

Related Party Transactions

Related Party Transactions	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Related Party Transactions [Abstract]
Related Party Transactions	Note 4 - Related Party Transactions Founder Shares On May 5, 2021, the Sponsor paid for certain offering costs totaling $ 25,000 6,181,250 0.0001 the Company effected a 1:1.1162791 stock split of Class B common stock 6,900,000 1,350,000 900,000 20 900,000 On March 22, 2023, 5,100,000 The Initial Stockholders agreed, subject to limited exceptions, not to transfer, assign or sell any of the Founder Shares until the earlier to occur of: (i) one year after the completion of the initial Business Combination and (ii) the date following the completion of the initial Business Combination on which the Company completes a liquidation, merger, capital stock exchange or other similar transaction that results in all of the stockholders having the right to exchange their common stock for cash, securities or other property. Notwithstanding the foregoing, if the closing price of Class A common stock equals or exceeds $ 12.00 INSIGHT ACQUISITION CORP. NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 Contributed Capital On March 7, 2023, the Sponsor contributed $ 100,000 Private Placement Warrants Simultaneously with the closing of the Initial Public Offering, the Company consummated the Private Placement of 7,500,000 1,200,000 8,700,000 1.00 8.7 Each Private Placement Warrant is exercisable for one whole share of Class A common stock at a price of $ 11.50 The Sponsor, the underwriters and the Company’s officers and directors agreed, subject to limited exceptions, not to transfer, assign or sell any of their Private Placement Warrants until 30 days after the completion of the initial Business Combination. Related Party Loans On April 30, 2021, the Sponsor agreed to loan the Company an aggregate of up to $ 300,000 163,000 157,000 6,000 In addition, in order to finance transaction costs in connection with a Business Combination, the Sponsor or an affiliate of the Sponsor, or certain of the Company’s officers and directors may, but are not obligated to, loan the Company funds as may be required (“Working Capital Loans”). If the Company completes a 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 a Business Combination does not close, the Company may use a portion of proceeds held outside the Trust Account to repay the Working Capital Loans but no proceeds held in the Trust Account would be used to repay the Working Capital Loans. The Working Capital Loans would either be repaid upon consummation of a Business Combination or, at the lender’s discretion, up to $ 1.5 1.00 Services Agreement On September 1, 2021, the Company entered into an agreement with the Sponsor, pursuant to which the Company agreed to pay the Sponsor a total of $ 10,000 125,000 0 30,000 30,000 90,000 190,000 160,000 INSIGHT ACQUISITION CORP. NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 The board of directors has also approved payments of up to $ 15,000 132,500 7,500 125,000 0 24,500 45,000 135,000 137,000 225,000 The agreement will be accounted for under ASC 718 and the Company recorded a stock compensation expense for the fair value of the shares to be issued in excess of the fair value of the liability recorded as of September 30, 2024. The Company estimated the aggregate fair value of the 125,000 1,436,250 11.49 Convertible Promissory Note – Related Party On August 17, 2023, the Company issued an unsecured promissory note in the aggregate principal amount of $ 480,000 480,000 1.00 On July 25, 2024, the Company issued an unsecured promissory note in the aggregate principal amount of $ 35,000 25,000 10,000 1.00 one 11.50 35,000 INSIGHT ACQUISITION CORP. NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 Due to Related Party As of September 30, 2024, the Sponsor advanced a total of $ 485,000 450,000 80,000 0.04 20,000 20,000 0.02 450,000 420,000 Due from Related Party On July 20, 2023 and August 7, 2023, a total of $ 891,000 616,000 80,000 49,972 As of September 30, 2024 and December 31, 2023, there were amounts of $ 145,028 195,000 Due from Sponsor Between March 2, 2023 and December 5, 2023, the Company withdrew an aggregate amount of $ 2,497,248 1,447,889 1,049,359 1,049,359 36,285 1,049,359 24,656 1,090,000 For the nine months ended September 30, 2024, Polar funded Sponsor an additional $ 375,000 150,000 As of September 30, 2024 and December 31, 2023, there were amounts of $ 140,139 1,074,015 INSIGHT ACQUISITION CORP. NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024	Note 5 — Related Party Transactions Founder Shares On May 5, 2021, the Sponsor paid for certain offering costs totaling $ 25,000 6,181,250 0.0001 the Company effected a 1:1.1162791 stock split of Class B common stock 6,900,000 1,350,000 900,000 20 900,000 On March 22, 2023, 5,100,000 The Initial Stockholders agreed, subject to limited exceptions, not to transfer, assign or sell any of the Founder Shares until the earlier to occur of: (i) one year after the completion of the initial Business Combination and (ii) the date following the completion of the initial Business Combination on which the Company completes a liquidation, merger, capital stock exchange or other similar transaction that results in all of the stockholders having the right to exchange their common stock for cash, securities or other property. Notwithstanding the foregoing, if the closing price of Class A common stock equals or exceeds $ 12.00 Contributed Capital During the quarter ended March 31, 2023, the Sponsor contributed $ 100,000 Private Placement Warrants Simultaneously with the closing of the Initial Public Offering, the Company consummated the Private Placement of 7,500,000 1,200,000 8,700,000 1.00 8.7 Each Private Placement Warrant is exercisable for one whole share of Class A common stock at a price of $ 11.50 The Sponsor, the underwriters and the Company’s officers and directors agreed, subject to limited exceptions, not to transfer, assign or sell any of their Private Placement Warrants until 30 days after the completion of the initial Business Combination. Related Party Loans On April 30, 2021, the Sponsor agreed to loan the Company an aggregate of up to $ 300,000 163,000 157,000 6,000 INSIGHT ACQUISITION CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Note 5 — Related Party Transactions In addition, in order to finance transaction costs in connection with a Business Combination, the Sponsor or an affiliate of the Sponsor, or certain of the Company’s officers and directors may, but are not obligated to, loan the Company funds as may be required (“Working Capital Loans”). If the Company completes a 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 a Business Combination does not close, the Company may use a portion of proceeds held outside the Trust Account to repay the Working Capital Loans but no proceeds held in the Trust Account would be used to repay the Working Capital Loans. The Working Capital Loans would either be repaid upon consummation of a Business Combination or, at the lender’s discretion, up to $ 1.5 1.00 Services Agreement On September 1, 2021, the Company entered into an agreement with the Sponsor, pursuant to which the Company agreed to pay the Sponsor a total of $ 10,000 120,000 160,000 40,000 The board of directors has also approved payments of up to $ 15,000 180,000 225,000 45,000 Promissory Note — Related Party On August 17, 2023, the Company issued an unsecured promissory note in the aggregate principal amount of $ 480,000 480,000 1.00 INSIGHT ACQUISITION CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Note 5 — Related Party Transactions Due to related party As of December 31, 2023, the Sponsor advanced a total of $ 420,000 400,000 80,000 0.04 20,000 20,000 0.02 420,000 0 Due from related party On July 20, 2023 and August 7, 2023, a total of $ 891,000 616,000 80,000 As of December 31, 2023 and 2022, there were $ 195,000 0

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 5 - Commitments and Contingencies Registration Rights The holders of Founder Shares, Private Placement Warrants and warrants that may be issued upon conversion of Working Capital Loans (and any shares of common stock issuable upon the exercise of the Private Placement Warrants or warrants issued upon conversion of the Working Capital Loans and upon conversion of the Founder Shares), were entitled to registration rights pursuant to a registration and stockholder rights agreement signed prior to the consummation of the Initial Public Offering. These holders were entitled to certain demand and “piggyback” registration rights. The Company will bear the expenses incurred in connection with the filing of any such registration statements. Underwriting Agreement The underwriters were entitled to an underwriting discount of $ 0.20 4.8 0.50 12.0 2.5 14.5 On March 28, 2023, the Company received a waiver from one of the underwriters of its Initial Public Offering pursuant to which such underwriter waived all rights to $ 5.4 8.4 273,110 5,126,890 3.0 6,600,000 Also in March 2023, the Company entered into an agreement with Odeon Capital Group, LLC (“Odeon”), the other IPO Underwriter, pursuant to which Odeon agreed to irrevocably forfeit $ 2.6 3.6 1.0 On June 20, 2024, the Company entered into agreements with its underwriters, pursuant to which its underwriters agreed to accept a total of 300,000 6.6 Forward Share Purchase Agreement On March 29, 2023, the Company entered into a forward share purchase agreement (the “Forward Share Purchase Agreement”) with Avila, Meteora Special Opportunity Fund I, LP, Meteora Capital Partners, LP and Meteora Select Trading Opportunities Master, LP (collectively, “Seller”) for an OTC Equity Prepaid Forward Transaction (the “Forward Purchase Transaction”). Pursuant to the terms of the Forward Purchase Agreement, Seller intends but is not obligated to purchase shares of SPAC Class A Common Stock from holders (other than SPAC or its affiliates) who have elected to redeem such shares in connection with the Proposed Transactions. Purchases by Seller will be made through brokers in the open market after the redemption deadline in connection with the Proposed Transactions at a price no higher than the redemption price to be paid by SPAC in connection with the Proposed Transactions (the “Initial Price”). The Shares purchased by the Seller, other than the Share Consideration Shares are referred to herein as the “Recycled Shares.” The Seller also may sell 2,376,000 2,500,000 INSIGHT ACQUISITION CORP. NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 Business Combination Agreements On April 3, 2023, the Company entered into a Business Combination Agreement with Avila Energy Corporation, an Alberta corporation (“Avila”), pursuant to which the Company will acquire Avila for consideration of shares of the Company following its redomicile into the Province of Alberta. The business combination agreement and related executed agreements included supporting agreements and a forward share purchase agreement are more fully described and filed with the Company’s Current Report on Form 8-K filed with the SEC on April 4, 2023. On August 10, 2023, the Company and Avila entered into a Letter Agreement providing for the mutual termination of the Avila BCA. The Letter Agreement provides for the mutual release of claims against the other party and also provides that Avila will pay to the Company $ 300,000 300,000 3,000,000 50,000 100,000 150,000 Effective as of October 13, 2023, the Company, IAC Merger Sub Inc., a Florida corporation (“Merger Sub”) and Alpha Modus, Corp., a Florida corporation (“Alpha Modus”), entered into a business combination agreement and plan of merger (the “AM BCA”) pursuant to which Merger Sub will merge with and into Alpha Modus with Alpha Modus as the surviving corporation and becoming a wholly owned subsidiary of the Company. The Board of Directors of the Company (the “Board”) has unanimously approved and declared advisable the AM BCA, the Merger and the other transactions contemplated thereby (the “Proposed Transactions”). A copy of the AM BCA is filed as Exhibit 2.1 in the Current Report on Form 8-K dated October 17, 2023. In connection with entering into the AM BCA, in October 2023, the Company formed IAC Merger Sub Inc, a Florida corporation. On June 21, 2024, the Company, Alpha Modus and Merger Sub entered into an amendment to the AM BCA (the “BCA Amendment”). The BCA Amendment (i) provides that each share of Alpha Modus’ 6,145,000 2,200,000 7,500,000 2,200,000 1,000,000 1,000,000 1.00 1,392,308 210,000 90,000 125,000 On October 29, 2024, the Company held a Special Meeting of stockholders. At the Special Meeting, the Company’s stockholders approved the Business Combination Agreement, dated as of October 13, 2023, as amended by the First Amendment to the Business Combination Agreement, dated as of June 21, 2024, by and among the Company, IAC Merger Sub Inc. (“Merger Sub”), and Alpha Modus, Corp. (“Alpha Modus”), and approve the transactions contemplated thereby, including the merger of Merger Sub with and into Alpha Modus, with Alpha Modus continuing as the surviving corporation and as a wholly-owned subsidiary of the Company (the “Business Combination”), approved the Company’s amended and restated certificate of incorporation, as amended (the “IAC Charter”), in connection with the closing of the Business Combination, by adopting the second amended and restated certificate of incorporation (the “Amended and Restated Charter”), which includes the authorization to issue and designation of 7,500,000 426,135 Subscription Agreement On August 30, 2023, the Company, Sponsor and Polar Multi-Strategy Master Fund (“Polar”), an investor, entered into an agreement (the “Subscription Agreement”) in which Polar has agreed to fund the Sponsor up to $ 1,000,000 375,000 375,000 600,000 600,000 10 5,000 INSIGHT ACQUISITION CORP. NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 In consideration of the funds received, the Company will issue, at the closing of its business combination, to Polar one (1) shares of the company’s Class A Common Stock for each dollar Polar funds through the Capital Calls (“Subscription Shares”). The Subscription Shares shall not be subject to any transfer restrictions or any other lock-up provisions, earn outs, or other contingencies. The Subscription Shares (i) to the extent feasible and in compliance with all applicable laws and regulations shall be registered as part of any registration statement issuing shares before or in connection with the Business Combination Closing or (ii) if no such registration statement is filed in connection with the Business Combination Closing, shall promptly be registered pursuant to the first registration statement filed by the Company or the surviving entity following the Business Combination Closing, which shall be filed no later than 30 days after the Business Combination Closing and declared effective no later than 90 days after the Business Combination Closing. The Sponsor shall not sell, transfer, or otherwise dispose of any securities owned by the Sponsor until the Subscription Shares have been transferred to the Investor and the registration statement has been made effective. In the event the Sponsor of the Company defaults in its obligations under the Subscription Agreement (a “Default”), then the Sponsor shall be required to transfer to Polar 0.1 1 On May 15, 2024, the Company, Sponsor and Polar entered into Amendment No. 1 to the Subscription Agreement (the Amendment”) pursuant to which Polar’s aggregate advance under the Subscription Agreement was reduced from $ 1,000,000 975,000 one one	Note 6 — Commitments and Contingencies Registration Rights The holders of Founder Shares, Private Placement Warrants and warrants that may be issued upon conversion of Working Capital Loans (and any shares of common stock issuable upon the exercise of the Private Placement Warrants or warrants issued upon conversion of the Working Capital Loans and upon conversion of the Founder Shares), were entitled to registration rights pursuant to a registration and stockholder rights agreement signed prior to the consummation of the Initial Public Offering. These holders were entitled to certain demand and “piggyback” registration rights. The Company will bear the expenses incurred in connection with the filing of any such registration statements. Underwriting Agreement The underwriters were entitled to an underwriting discount of $ 0.20 4.8 0.50 12.0 0.70 2.5 14.5 INSIGHT ACQUISITION CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Note 6 — Commitments and Contingencies On March 28, 2023, the Company received a waiver from one of the underwriters of its Initial Public Offering pursuant to which such underwriter waived all rights to $ 5.4 8.4 273,110 5,126,890 3.0 6,600,000 12,000,000 Forward Share Purchase Agreement On March 29, 2023, the Company entered into a forward share purchase agreement (the “Forward Share Purchase Agreement”) with Avila, Meteora Special Opportunity Fund I, LP, Meteora Capital Partners, LP and Meteora Select Trading Opportunities Master, LP (collectively, “Seller”) for an OTC Equity Prepaid Forward Transaction (the “Forward Purchase Transaction”). Pursuant to the terms of the Forward Purchase Agreement, Seller intends but is not obligated to purchase shares of SPAC Class A Common Stock from holders (other than SPAC or its affiliates) who have elected to redeem such shares in connection with the Proposed Transactions. Purchases by Seller will be made through brokers in the open market after the redemption deadline in connection with the Proposed Transactions at a price no higher than the redemption price to be paid by SPAC in connection with the Proposed Transactions (the “Initial Price”). The Shares purchased by the Seller, other than the Share Consideration Shares are referred to herein as the “Recycled Shares.” The Seller also may sell 2,376,000 2,500,000 Business Combination Agreements On April 3, 2023, the Company entered into a Business Combination Agreement with Avila Energy Corporation, an Alberta corporation (“Avila”), pursuant to which the Company will acquire Avila for consideration of shares of the Company following its redomicile into the Province of Alberta. The business combination agreement and related executed agreements included supporting agreements and a forward share purchase agreement are more fully described and filed with the Company’s Current Report on Form 8-K filed with the SEC on April 4, 2023. On August 10, 2023, the Company and Avila entered into a Letter Agreement providing for the mutual termination of the Avila BCA. The Letter Agreement provides for the mutual release of claims against the other party and also provides that Avila will pay to the Company $ 300,000 300,000 3,000,000 50,000 100,000 150,000 Effective as of October 13, 2023, the Company, IAC Merger Sub Inc., a Florida corporation (“Merger Sub”) and Alpha Modus, Corp., a Florida corporation (“Alpha Modus”), entered into a business combination agreement and plan of merger (the “AM BCA”) pursuant to which Merger Sub will merge with and into Alpha Modus with Alpha Modus as the surviving corporation and becoming a wholly owned subsidiary of the Company. The Board of Directors of the Company (the “Board”) has unanimously approved and declared advisable the AM BCA, the Merger and the other transactions contemplated thereby (the “Proposed Transactions”). A copy of the AM BCA is filed as Exhibit 2.1 in the Current Report on Form 8-K dated October 17, 2023. In connection with entering into the AM BCA, in October 2023, the Company formed IAC Merger Sub Inc, a Florida corporation. INSIGHT ACQUISITION CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Note 6 — Commitments and Contingencies Subscription Agreement On August 30, 2023, the Company, Sponsor and Polar Multi-Strategy Master Fund (“Polar”), an investor, entered into an agreement (the “Subscription Agreement”) in which Polar has agreed to fund the Sponsor up to $ 1,000,000 600,000 325,000 10 5,000 In consideration of the funds received, the Company will issue, at the closing of its business combination, to Polar one (1) shares of the company’s Class A Common Stock for each dollar Polar funds through the Capital Calls (“Subscription Shares”). The Subscription Shares shall not be subject to any transfer restrictions or any other lock-up provisions, earn outs, or other contingencies. The Subscription Shares (i) to the extent feasible and in compliance with all applicable laws and regulations shall be registered as part of any registration statement issuing shares before or in connect ion with the Business Combination Closing or (ii) if no such registration statement is filed in connection with the Business Combination Closing, shall promptly be registered pursuant to the first registration statement filed by the Company or the surviving entity following the Business Combination Closing, which shall be filed no later than 30 days after the Business Combination Closing and declared effective no later than 90 days after the Business Combination Closing. The Sponsor shall not sell, transfer, or otherwise dispose of any securities owned by the Sponsor until the Subscription Shares have been transferred to the Investor and the registration statement has been made effective. In the event the Sponsor of the Company default in their obligations under the Subscription Agreement (a “Default”), then the Sponsor shall be required to transfer to Polar 0.1 1

Class A Shares of Common Stock

Class A Shares of Common Stock Subject to Possible Redemption	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Class Shares Of Common Stock Subject To Possible Redemption
Class A Shares of Common Stock Subject to Possible Redemption	Note 6 - Class A Shares of Common Stock Subject to Possible Redemption The Company’s Class A common stock features certain redemption rights that are considered to be outside of the Company’s control and subject to the occurrence of future events. The Company is authorized to issue 200,000,000 0.0001 one 21,151,393 1,847,662 481,865 88.1% 65% 48% 5,840,000 1,000,945 519,080 1,000,945 11.27 10.84 The shares of Class A common stock issued in the Initial Public Offering were recognized in Class A common stock subject to possible redemption as follows: Schedule of Class A Common Stock Subject to Possible Redemption Class A common stock subject to possible redemption at December 31, 2022 $ 243,597,590 Less: Redemptions (234,830,236 ) Due to shareholder (628,758 ) Accretion of carrying value to redemption value (2,418,083 ) Plus: Waiver of underwriting fee allocated to Class A Common Stock 5,126,890 Class A common stock subject to possible redemption at December 31, 2023 10,847,403 Less: Redemptions (5,421,323 ) Due to shareholder (21,644 ) Plus: Accretion of Class A common stock subject to possible redemption amount 445,894 Class A common stock subject to possible redemption at September 30, 2024 $ 5,850,330 INSIGHT ACQUISITION CORP. NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024	Note 7 — Class A Shares of Common Stock Subject to Possible Redemption The Company’s Class A common stock features certain redemption rights that are considered to be outside of the Company’s control and subject to the occurrence of future events. The Company is authorized to issue 200,000,000 0.0001 one 21,151,393 1,847,662 88.1 65 10,426,000 1,000,945 1,000,945 24,000,000 10.84 10.15 INSIGHT ACQUISITION CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Note 7 — Class A Shares of Common Stock Subject to Possible Redemption The shares of Class A common stock issued in the Initial Public Offering were recognized in Class A common stock subject to possible redemption as follows: Schedule of Class A Common Stock Subject to Possible Redemption Gross proceeds from Initial Public Offering $ 240,000,000 Less: Fair value of Public Warrants at issuance (7,582,627 ) Offering costs allocated to Class A common stock subject to possible redemption (20,050,096 ) Plus: Accretion on Class A common stock subject to possible redemption amount 31,230,313 Class A common stock subject to possible redemption at December 31, 2022 243,597,590 Less: Redemptions (234,830,236 ) Due to shareholder (628,758 ) Accretion of carrying value to redemption value (2,418,083 ) Plus: Waiver of underwriting fee allocated to Class A Common Stock 5,126,890 Class A common stock subject to possible redemption at December 31, 2023 $ 10,847,403

Stockholders_ Deficit

Stockholders’ Deficit	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Equity [Abstract]
Stockholders’ Deficit	Note 7 - Stockholders’ Deficit Preferred Stock - 1,000,000 0.0001 no Class A Common Stock - 200,000,000 0.0001 5,619,080 6,100,945 5,100,000 Class B Common Stock - 20,000,000 0.0001 900,000 Common stockholders of record are entitled to one The Class B common stock will automatically convert into shares of Class A common stock concurrently with or immediately following the consummation 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 connection with the initial Business Combination, the number of shares of Class A common stock issuable upon conversion of all Founder Shares will equal, in the aggregate, on an as-converted basis, 20%	Note 8 — Stockholders’ Deficit Preferred Stock — 1,000,000 0.0001 no Class A Common Stock — 200,000,000 0.0001 6,100,945 24,000,000 5,100,000 Class B Common Stock — 20,000,000 0.0001 900,000 6,000,000 Common stockholders of record are entitled to one The Class B common stock will automatically convert into shares of Class A common stock concurrently with or immediately following the consummation 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 connection with the initial Business Combination, the number of shares of Class A common stock issuable upon conversion of all Founder Shares will equal, in the aggregate, on an as-converted basis, 20 INSIGHT ACQUISITION CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023

Warrants

Warrants	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Warrants
Warrants	Note 8 - Warrants As of September 30, 2024 and December 31, 2023, the Company has 12,000,000 8,700,000 Public Warrants may only be exercised for a whole number of shares. No fractional Public Warrants will be issued upon separation of the Units and only whole Public Warrants will trade. The Public Warrants will become exercisable 30 INSIGHT ACQUISITION CORP. NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 The warrants have an exercise price of $ 11.50 five years 9.20 60% 9.20 115% 18.00 180% The Private Placement Warrants are identical to the Public Warrants, except that the Private Placement Warrants and the shares of Class A common stock issuable upon exercise of the Private Placement Warrants will not be transferable, assignable or salable until the completion of a Business Combination, subject to certain limited exceptions. Additionally, except as set forth below, the Private Placement Warrants will be non-redeemable so long as they are held by the Sponsor, the underwriters or their permitted transferees. If the Private Placement Warrants are held by someone other than the Sponsor, the underwriters or their permitted transferees, the Private Placement Warrants will be redeemable by the Company and exercisable by such holders on the same basis as the Public Warrants. Redemption of warrants . ● in whole and not in part; ● at a price of $ 0.01 ● upon a minimum of 30 ● if, and only if, the closing price of Class A common stock equals or exceeds $ 18.00 20 30	Note 9 — Warrants As of December 31, 2023 and 2022, the Company has 12,000,000 8,700,000 Public Warrants may only be exercised for a whole number of shares. No fractional Public Warrants will be issued upon separation of the Units and only whole Public Warrants will trade. The Public Warrants will become exercisable 30 th The warrants have an exercise price of $ 11.50 five years 9.20 60 9.20 115 18.00 180% INSIGHT ACQUISITION CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Note 9 — Warrants The Private Placement Warrants are identical to the Public Warrants, except that the Private Placement Warrants and the shares of Class A common stock issuable upon exercise of the Private Placement Warrants will not be transferable, assignable or salable until the completion of a Business Combination, subject to certain limited exceptions. Additionally, except as set forth below, the Private Placement Warrants will be non-redeemable so long as they are held by the Sponsor, the underwriters or their permitted transferees. If the Private Placement Warrants are held by someone other than the Sponsor, the underwriters or their permitted transferees, the Private Placement Warrants will be redeemable by the Company and exercisable by such holders on the same basis as the Public Warrants. Redemption of warrants. ● in whole and not in part; ● at a price of $ 0.01 ● upon a minimum of 30 ● if, and only if, the closing price of Class A common stock equals or exceeds $ 18.00 20 30

Fair Value Measurements

Fair Value Measurements	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Fair Value Disclosures [Abstract]
Fair Value Measurements	Note 9 - Fair Value Measurements The following tables present information about the Company’s assets and liabilities that are measured at fair value on a recurring basis as of September 30, 2024 and December 31, 2023 and indicate the fair value hierarchy of the valuation techniques that the Company utilized to determine such fair value: September 30, 2024 Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis Description Quoted Significant Significant Assets: Investments held in Trust Account—Money Market Funds $ 5,940,746 $ — $ — Liabilities: Derivative liabilities-public warrants $ — $ 600,000 $ — Derivative liabilities-private warrants $ — $ 435,000 $ — INSIGHT ACQUISITION CORP. NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 December 31, 2023 Description Quoted Significant Significant Assets: Investments held in Trust Account—U.S. Treasury Securities $ 10,664,690 $ — $ — Liabilities: Derivative liabilities-public warrants $ — $ 361,200 $ — Derivative liabilities-private warrants $ — $ 261,890 $ — Transfers to/from Levels 1, 2, and 3 are recognized at the beginning of the reporting period. The estimated fair value of the Public Warrants transferred from a Level 3 measurement to a Level 1 fair value measurement on October 1, 2021 because the Public Warrants were separately listed and traded in an active market. The estimated fair value of the Public Warrants transferred from a Level 1 measurement to a Level 2 fair value measurement in September 2022, due to the limited trading activity of the Public Warrants at September 30, 2022 through December 31, 2023. The Private Placement Warrants were transferred from a Level 3 measurement to a Level 2 measurement in September 2022, as the Public and Private Placement Warrants are viewed as economically equivalent. There were no transfers to/from Levels 1, 2, and 3 during the nine months ended September 30, 2024. Level 1 assets include investments in U.S. Treasury securities. The Company uses inputs such as actual trade data, benchmark yields and quoted market prices from dealers or brokers.	Note 11 — Fair Value Measurements The following tables present information about the Company’s assets and liabilities that are measured at fair value on a recurring basis as of December 31, 2023 and 2022 and indicate the fair value hierarchy of the valuation techniques that the Company utilized to determine such fair value: Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis December 31, 2023 Description Quoted Prices in Active Markets (Level 1) Significant Other Observable Inputs (Level 2) Significant Other Unobservable Inputs (Level 3) Assets: Investments held in Trust Account – U.S. Treasury Securities $ 10,664,690 $ — $ — Liabilities: Derivative liabilities – public warrants $ — $ 361,200 $ — Derivative liabilities – private warrants $ — $ 261,890 $ — INSIGHT ACQUISITION CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Note 11 — Fair Value Measurements December 31, 2022 Description Quoted Prices in Active Markets (Level 1) Significant Other Observable Inputs (Level 2) Significant Other Unobservable Inputs (Level 3) Assets: Investments held in Trust Account – U.S. Treasury Securities $ 244,314,622 $ — $ — Liabilities: Derivative liabilities – public warrants $ — $ 49,200 $ — Derivative liabilities – private warrants $ — $ 35,690 $ — Transfers to/from Levels 1, 2, and 3 are recognized at the beginning of the reporting period. The estimated fair value of the Public Warrants transferred from a Level 3 measurement to a Level 1 fair value measurement on October 1, 2021 because the Public Warrants were separately listed and traded in an active market. The estimated fair value of the Public Warrants transferred from a Level 1 measurement to a Level 2 fair value measurement in September 2022, due to the limited trading activity of the Public Warrants at September 30, 2022 through December 31, 2023. The Private Placement Warrants were transferred from a Level 3 measurement to a Level 2 measurement in September 2022, as the Public and Private Placement Warrants are viewed as economically equivalent. There were no transfers to/from Levels 1, 2, and 3 during the year ended December 31, 2023. Level 1 assets include investments in U.S. Treasury securities. The Company uses inputs such as actual trade data, benchmark yields and quoted market prices from dealers or brokers. The initial fair value of the Public Warrants issued in connection with the Initial Public Offering and the fair value of the Private Placement Warrants have been estimated using a Monte Carlo simulation model and subsequently, the fair value of the Private Placement Warrants have been estimated using a Black-Scholes model at each measurement date until September 30, 2022 when the public market quoted price was used. For the years ended December 31, 2023 and 2022, the Company recognized a loss and gain to the statements of operations resulting from an increase and decrease in the fair value of liabilities of approximately $ 0.54 10.7 The following table provides quantitative information regarding Level 3 fair value measurements inputs at their measurement dates: June 30, 2022 and March 31, 2022: Schedule of Fair Value Measurements June 30, 2022 March 31, 2022 Exercise price $ 11.50 $ 11.50 Stock price $ 9.82 $ 9.80 Volatility 2.0 % 5.0 % Risk-free rate 3.02 % 2.42 % Dividend yield 0.0 % 0.0 % INSIGHT ACQUISITION CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Note 11 — Fair Value Measurements The initial fair value and the value of the Forward Purchase Agreement liability (previously recorded) issued was estimated using a Put Option Pricing model, which that were analyzed and incorporated into the model included the put price, the risk-free rate, the variable term, the settlement features, the likelihood of completing a business combination and the early termination provisions. The model estimates the underlying economic factors that influenced which of these events would occur, when they were likely to occur, and the specific terms that would be in effect at the time (i.e., stock price, exercise price, etc.). Probabilities were assigned to each variable such as the timing and pricing of events over the term of the instruments based on management projections. The fair value was adjusted for the market implied likelihood of completing a business combination. The key inputs are summarized below: Schedule of Fair Value Adjusted Under Business Combination Valuation Date Common Stock Price Probability of completing BC Maximum Term yrs Risk Free Rate Implied Volatility 3/29/2023 $ 10.35 14.00 % 3.74 3.74 % 2.90 % 3/31/2023 $ 10.22 14.00 % 3.73 3.68 % 3.50 % 6/30/2023 $ 10.43 14.00 % 3.48 3.74 % 2.30 % Schedule of Changes in Fair Value Description Carrying Value at March 29, 2023 Change in Fair value Carrying Value at December 31, 2023 Liabilities: Forward Purchase Agreement $ 86,369 $ (86,369 ) $ — The Forward Share Purchase Agreement was terminated as a result of the termination of the Avila BCA on August 10, 2023. As of December 31, 2023 the liability related to the Forward Purchase Agreement was completely derecognized.

Subsequent Events

Subsequent Events	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Subsequent Events [Abstract]
Subsequent Events	Note 10 - Subsequent Events The Company evaluated subsequent events and transactions that occurred up to the date the unaudited condensed consolidated financial statements were issued. Based upon this review, other than as described below, the Company, did not identify any subsequent events that would have required adjustment or disclosure in the condensed consolidated financial statements. On October 7, 2024, the Company deposited $ 10,382 0.02 10,382 0.02 10,382 0.02 On October 14, 2024, the Company held its Special Meeting for the purpose of approving the proposals set forth in the Company’s definitive proxy statement filed with the U.S. Securities and Exchange Commission on September 18, 2024 (the “Proxy Statement”). The only matter presented at the Special Meeting was to adjourn the Special Meeting to Tuesday, October 29, 2024 at 11:00 a.m. The Chairman proposed to adjourn the Special Meeting to Tuesday, October 29, 2024 at 11:00 a.m. and 5,512,500 In connection with the adjournment of the Special Meeting, the Company also extended the deadline for stockholders of the Company to exercise their redemption rights to Friday, October 25, 2024 at 5:00 p.m. Accordingly, all stockholders have until October 25, 2024 at 5:00 p.m. to redeem their shares and any stockholder who has previously tendered its shares for redemption and now decides that it does not want to redeem its shares may withdraw such redemption request. On October 23, 2024, the Company entered into a securities purchase agreement (the “ SPA Investor 2,890,000 Note 2,600,000 260,000 30,000 Business Combination Alpha Modus INSIGHT ACQUISITION CORP. NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 The SPA includes customary representations, warranties and covenants by the Company and customary closing conditions. The SPA grants the Investor (i) the right to fund up to an additional $ 5,000,000 Reinvestment Right 20,000,000 Guaranty Security Agreements IP Security Agreement Borrowers Capital Party Capital Parties Subordination Agreement The Note will mature 18 months following the date the purchase price is delivered to the Company (the “ Purchase Price Date 10 five 20 Common Stock SEC one one 50 Trigger Date one one The Note will be convertible at the election of the Investor into shares of Common Stock at any time following the earlier of the effective date of the registration statement described above or one year following the Purchase Price Date, at a conversion price equal to 90 five 4.99 9.99 10 Exchange Cap Shareholder Approvals 7,500,000 100,000 On October 29, 2024, the Company held a Special Meeting of stockholders. At the Special Meeting, the Company’s stockholders approved the Business Combination Agreement, dated as of October 13, 2023, as amended by the First Amendment to the Business Combination Agreement, dated as of June 21, 2024, by and among the Company, IAC Merger Sub Inc. (“Merger Sub”), and Alpha Modus, Corp. (“Alpha Modus”), and approve the transactions contemplated thereby, including the merger of Merger Sub with and into Alpha Modus, with Alpha Modus continuing as the surviving corporation and as a wholly-owned subsidiary of the Company (the “Business Combination”), approved the Company’s amended and restated certificate of incorporation, as amended (the “IAC Charter”), in connection with the closing of the Business Combination, by adopting the second amended and restated certificate of incorporation (the “Amended and Restated Charter”), which includes the authorization to issue and designation of 7,500,000 426,135	Note 13 — Subsequent Events The Company evaluated subsequent events and transactions that occurred up to the date the consolidated financial statements were issued. Based upon this review, other as described below, the Company, did not identify any subsequent events that would have required adjustment or disclosure in the consolidated financial statements. On January 5, 2024, February 2, 2024, February 7, 2024, March 20, 2024 and May 6, 2024 the Company deposited $ 20,000 For the period between March 2, 2023 and December 5, 2023, the Company withdrew an approximate amount of $ 2,497,250 1,447,900 1,130,000 317,900 3,049,360 1,049,360 36,285.07 As a result of the above conduct by Mr. Gary, the Board adopted resolutions taking the following actions: 1. On April 21, 2024, Mr. Gary was removed as the Company’s Chief Executive Officer and Chief Financial Officer of the Company. 2. On April 21, 2024, Mr. Gary was appointed as an Assistant Finance Manager of the Company and shall report to the new Chief Financial Officer of the Company. 3. On April 21, 2024, Michael Singer, the Executive Chairman of the Company, was appointed to the position of Chief Executive Officer of the Company. 4. On April 21, 2024, Mr. Gary resigned as a director of the Board and the Board has accepted Mr. Gary’s resignation on April 21, 2024. 5. Mr. Gary shall be removed from all Company bank accounts, including the Trust Account and Mr. Gary’s authority to withdraw funds from the Company bank accounts, including the Trust Account has been terminated. 6. On April 21, 2024, the Board engaged Glenn Worman as the Company’s Chief Financial Officer, and that Mr. Worman will approve and sign the Company’s 2023 Annual Report on Form 10-K. 7. Mr. Gary agreed to reimburse the Company for all fees and expenses incurred by the Company in connection with the Company’s engagement of Mr. Worman as the new Chief Financial Officer of the Company. 8. Going forward all withdrawals from the Trust Account, payments of taxes and all fund transfers between the Company and the Sponsor will require the approval of both the Chief Executive Officer and Chief Financial Officer. 9. All deferred compensation owed to Mr. Gary by the Company to date, in the aggregate amount of $ 132,500 7,500 10. Mr. Gary shall not be the Company’s designee to be a member of the board of directors of the post-transaction company in the Company’s planned business combination with Alpha Modus Corp. In May 2024, the Company and the Sponsor entered into a capital contribution agreement effective as of May 9, 2023, in which the funds deposited by the Sponsor were to be considered a capital contribution to the Company.

Restatement to Prior Period Fin

Restatement to Prior Period Financial Statements	12 Months Ended
	Dec. 31, 2023
Accounting Changes and Error Corrections [Abstract]
Restatement to Prior Period Financial Statements	Note 2 — Restatement to Prior Period Financial Statements During the course of preparing the annual report on Form 10-K for the year ended December 31, 2023, the Company identified an amount due to shareholders which was identified during the year ended December 31, 2023 and not accounted for during the September 30, 2023 Form 10-Q review and filing. Since the completion of its IPO on September 7, 2021, and through December 31, 2023, the Company withdrew $ 2,703,102 1,653,743 1,049,359 During the period in which the over withdrawals occurred, the Company held its annual meeting on September 6, 2023 where the stockholders voted to approve a proposal to amend the Company’s amended and restated certificate of incorporation to extend the Combination Period, from September 7, 2023 to June 7, 2024 (as noted in Note 1). In connection with the stockholder’s vote at the annual meeting, there was a share redemption in exchange for a redemption payment paid to the redeeming shareholders. Upon calculation of the over withdrawals, the Company determined that $ 628,758 1,049,359 994,950 Schedule of Adjustments to the Financial Statements As previously Reported Adjustments As Restated Unaudited Condensed Balance sheet as of September 30, 2023 Due from Sponsor $ — $ 994,950 $ 994,950 Due to Shareholders $ — $ 628,758 $ 628,758 Total Current Liabilities $ 4,626,318 $ 628,758 $ 5,255,076 Total Liabilities $ 11,900,123 $ 628,758 $ 12,528,881 Class A common stock subject to possible redemption $ 11,221,524 $ (628,758 ) $ 10,592,766 Additional paid-in capital $ — $ 293,484 $ 293,484 Accumulated deficit $ (11,262,854 ) $ 701,466 $ (10,561,388 ) Total stockholders’ deficit $ (11,262,254 ) $ 994,950 $ (10,267,304 ) Total Liabilities, Class A Common Stock subject to possible redemption $ 11,859,393 $ 994,950 $ 12,854,343

Income taxes

Income taxes	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Income taxes	Note 10 — Income taxes The income tax provision consists of the following for the years ended December 31, 2023 and 2022: Schedule of Income Tax Provision December 31, 2023 December 31, 2022 Current Federal $ 762,045 $ 467,991 State — — Deferred Federal (673,365 ) (85,640 ) State — — Change in valuation allowance 526,707 242,233 Income tax provision $ 615,387 $ 624,584 The Company’s net deferred tax assets (liability) is as follows as of December 31, 2023 and 2022: Schedule of Deferred Tax Assets (Liability) December 31, 2023 December 31, 2022 Deferred tax assets Net operating loss carryforward $ 896,030 $ 369,323 Startup Costs — — Total deferred tax assets 896,030 369,323 Valuation allowance (896,030 ) (369,323 ) Deferred tax assets, net of allowance — — Deferred tax liabilities 9,935 156,593 Unrealized interest on U.S. Treasuries $ (9,935 ) $ (156,593 ) In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which temporary differences INSIGHT ACQUISITION CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Note 10 — Income taxes representing net future deductible amounts become deductible. Management considers the scheduled reversal of deferred tax assets, projected future taxable income and tax planning strategies in making this assessment. After consideration of all of the information available, management believes that significant uncertainty exists with respect to future realization of the deferred tax assets and has therefore established a full valuation allowance. As of December 31, 2023 and 2022, the valuation allowance was $ 896,030 369,323 526,707 242,233 A reconciliation of the statutory federal income tax rate (benefit) to the Company’s effective tax rate (benefit) is as follows: Schedule of Statutory Federal Income Tax Rate (Benefit) December 31, 2023 December 31, 2022 Statutory federal income tax rate 21.0 % 21.0 % Transaction costs warrants 0.0 % 0.0 % Change in fair value of warrants (316.1 )% (17.9 )% Change in fair value of Forward Purchase Agreement (50.7 )% 0.0 % Penalties & interest (3.6 )% 0.0 % True up – Start-up/Organization Costs (7.1 )% 0.0 % Change in valuation allowance (1,466.2 )% 1.9 % Income tax provision 1,721.3 % 5.0 % There were no No

Franchise and Income Tax Withdr

Franchise and Income Tax Withdrawal	12 Months Ended
	Dec. 31, 2023
Other Industries [Abstract]
Franchise and Income Tax Withdrawal	Note 12 — Franchise and Income Tax Withdrawal Since the completion of its IPO on September 7, 2021, and through December 31, 2023, the Company withdrew $ 2,703,102 1,653,743 1,049,359 1,415,512 4,448 1,411,063 1,049,359 On July 20, 2023, the Company effected the transfer of $ 480,000 411,000 891,000 INSIGHT ACQUISITION CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Note 12 — Franchise and Income Tax Withdrawal During the period in which the over withdrawals occurred, the Company held its annual meeting on September 6, 2023 where the stockholders voted to approve a proposal to amend the Company’s amended and restated certificate of incorporation to extend the Combination Period, from September 7, 2023 to June 7, 2024 (as noted in note 1). In connection with the stockholder’s vote at the annual meeting, there was a share redemption in exchange for a redemption payment paid to the redeeming shareholders. Upon calculation of the over withdrawals, the Company determined that $ 628,758 1,049,359 994,950

Basis of Presentation and Sum_2

Basis of Presentation and Summary of Significant Accounting Policies (Policies)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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 (“GAAP”) for interim financial information and with the instructions to Form 10-Q and Article 8 of Regulation S-X and pursuant to the rules and regulations of the SEC. Accordingly, certain disclosures included in the annual financial statements have been condensed or omitted from these financial statements as they are not required for interim financial statements. 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. Operating results for the three and nine months ended September 30, 2024 are not necessarily indicative of the results that may be expected through December 31, 2024 or any future period. The accompanying unaudited condensed consolidated financial statements should be read in conjunction with the audited financial statements and notes thereto included in the Annual Report on Form 10-K filed by the Company with the SEC on May 14, 2024.	Basis of Presentation The accompanying consolidated financial statements are presented in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the SEC.
Principles of Consolidation	Principles of Consolidation The accompanying unaudited condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiary. All significant intercompany balances and transactions have been eliminated in consolidation.	Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiary. All significant intercompany balances and transactions have been eliminated in consolidation. INSIGHT ACQUISITION CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Note 3 — Basis of Presentation and Summary of Significant Accounting Policies
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company had no	Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company had no
Restricted Cash	Restricted Cash The Company has $ 0 314,482	Restricted Cash The Company has $ 314,482 no
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash accounts in a financial institution, which, at times, may exceed the Federal Deposit Insurance Corporation coverage limit of $ 250,000	Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash accounts in a financial institution, which, at times, may exceed the Federal Deposit Insurance Corporation coverage limit of $ 250,000
Use of Estimates	Use of Estimates The preparation of unaudited condensed consolidated financial statements in conformity with 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 unaudited condensed consolidated financial statements and the reported amounts of income and expenses during the reporting period. Making estimates requires management to exercise significant judgment. One of the more significant accounting estimates included in these unaudited condensed consolidated financial statements is the determination of the fair value of the warrant liabilities. 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 unaudited 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.	Use of Estimates The preparation of consolidated financial statements in conformity with 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 consolidated financial statements and the reported amounts of income and expenses during the reporting period. Making estimates requires management to exercise significant judgment. One of the more significant accounting estimates included in these consolidated financial statements is the determination of the fair value of the warrant liabilities. 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 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.
Investments Held in the Trust Account	Investments Held in the Trust Account The Company’s portfolio of investments is comprised of U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act, with a maturity of 185 days or less, or investments in money market funds that invest in U.S. government securities and generally have a readily determinable fair value, or a combination thereof. When the Company’s investments held in the Trust Account are comprised of U.S. government securities, the investments are classified as trading securities. Trading securities and investments in money market funds 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 these securities are included in gain 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. INSIGHT ACQUISITION CORP. NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024	Investments Held in the Trust Account The Company’s portfolio of investments is comprised of U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act, with a maturity of 185
Financial Instruments	Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under the FASB ASC 820, “Fair Value Measurements and Disclosures,” equals or approximates the carrying amounts represented in the condensed consolidated balance sheets, except for the derivative liabilities (see Note 9).	Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under the FASB ASC 820, “Fair Value Measurements and Disclosures,” equals or approximates the carrying amounts represented in the consolidated balance sheets, except for the derivative liabilities (see Note 11). INSIGHT ACQUISITION CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Note 3 — Basis of Presentation and Summary of Significant Accounting Policies
Fair Value Measurements	Fair Value Measurements 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. 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). These tiers consist of: ● 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. In some circumstances, the inputs used to measure fair value might be categorized within different levels of the fair value hierarchy. In those instances, the fair value measurement is categorized in its entirety in the fair value hierarchy based on the lowest level input that is significant to the fair value measurement.	Fair Value Measurements 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. 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). These tiers consist of: ● 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. In some circumstances, the inputs used to measure fair value might be categorized within different levels of the fair value hierarchy. In those instances, the fair value measurement is categorized in its entirety in the fair value hierarchy based on the lowest level input that is significant to the fair value measurement.
Derivative Liabilities	Derivative Liabilities The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. The Company evaluates all of its financial instruments, including issued stock purchase warrants and the forward purchase agreement, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives, pursuant to ASC 480 and FASB ASC Topic 815, “Derivatives and Hedging” (“ASC 815”). The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is re-assessed at the end of each reporting period. The warrants issued in the Initial Public Offering (the “Public Warrants”) and the Private Placement Warrants are recognized as derivative liabilities in accordance with ASC 815. Accordingly, the Company recognizes the warrant instruments as liabilities at fair value and adjusts the carrying value of the instruments to fair value at each reporting period for so long as they are outstanding. The initial fair value of the Public Warrants issued in connection with the Public Offering and the fair value of the Private Placement Warrants have been estimated using a Monte Carlo simulation model and subsequently, the fair value of the Private Placement Warrants have been estimated using the public market quoted prices at each measurement date starting at September 30, 2022. The fair value of Public Warrants has subsequently been measured based on the listed market price of such warrants. Derivative warrant liabilities are classified as non-current liabilities as their liquidation is not reasonably expected to require the use of current assets or require the creation of current liabilities. The Company granted the underwriters a 45-day option to purchase up to 3,600,000 The Forward Purchase Agreement entered into on March 29, 2023 included elements that require liability classification under ASC 480. Accordingly, the Company recognizes the Forward Purchase Agreement as a liability at fair value and adjusts the carrying value of the instruments to fair value at each reporting period for so long as it is outstanding. The initial fair value of the Forward Purchase Agreement liability issued was estimated using a Put Option Pricing model, which analyzed and incorporated into the model the put price, the risk-free rate, the variable term, the settlement features, the likelihood of completing a business combination and the early termination provisions. The model estimates the underlying economic factors that influenced which of these events would occur, when they were likely to occur, and the specific terms that would be in effect at the time (i.e., stock price, exercise price, etc.). Probabilities were assigned to each variable such as the timing and pricing of events over the term of the instruments based on management projections. The fair value was adjusted for the market implied likelihood of completing a business combination. The Forward Share Purchase Agreement was terminated as a result of the termination of the Avila BCA on August 10, 2023. As a result, there was no value assigned to the Forward Share Purchase Agreement. The Company has written off the liability and recognized the change in value of the Forward Share Purchase Agreement in the unaudited condensed consolidated statement of operations during the nine months ended September 30, 2023. INSIGHT ACQUISITION CORP. NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024	Derivative Liabilities The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. The Company evaluates all of its financial instruments, including issued stock purchase warrants and the forward purchase agreement, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives, pursuant to ASC 480 and FASB ASC Topic 815, “Derivatives and Hedging” (“ASC 815”). The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is re-assessed at the end of each reporting period. The warrants issued in the Initial Public Offering (the “Public Warrants”) and the Private Placement Warrants are recognized as derivative liabilities in accordance with ASC 815. Accordingly, the Company recognizes the warrant instruments as liabilities at fair value and adjusts the carrying value of the instruments to fair value at each reporting period for so long as they are outstanding. The initial fair value of the Public Warrants issued in connection with the Public Offering and the fair value of the Private Placement Warrants have been estimated using a Monte Carlo simulation model and subsequently, the fair value of the Private Placement Warrants have been estimated using the public market quoted prices at each measurement date starting at September 30, 2022. The fair value of Public Warrants has subsequently been measured based on the listed market price of such warrants. Derivative warrant liabilities are classified as non-current liabilities as their liquidation is not reasonably expected to require the use of current assets or require the creation of current liabilities. The Company granted the underwriters a 45 3,600,000 The Forward Purchase Agreement entered into on March 29, 2023 included elements that require liability classification under ASC 480. Accordingly, the Company recognizes the Forward Purchase Agreement as a liability at fair value and adjusts the carrying value of the instruments to fair value at each reporting period for so long as it is outstanding. The initial fair value of the Forward Purchase Agreement liability issued was estimated using a Put Option Pricing model, which analyzed and incorporated into the model the put price, the risk-free rate, the variable term, the settlement features, the likelihood of completing a business combination and the early termination provisions. INSIGHT ACQUISITION CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Note 3 — Basis of Presentation and Summary of Significant Accounting Policies The model estimates the underlying economic factors that influenced which of these events would occur, when they were likely to occur, and the specific terms that would be in effect at the time (i.e., stock price, exercise price, etc.). Probabilities were assigned to each variable such as the timing and pricing of events over the term of the instruments based on management projections. The fair value was adjusted for the market implied likelihood of completing a business combination.
Capital Call Loan	Capital Call Loan The Company previously analyzed the Subscription Agreement under ASC 470 “Debt”, ASC 480 “Distinguishing Liabilities from Equity” and ASC 815, “Derivatives and Hedging”, and previously concluded that, (i) the Subscription Shares (as defined in Note 5) issuable under the Subscription Agreement are not required to be accounted for as a liability under ASC 480, (ii) bifurcation of a single derivative that comprises all of the fair value of the Subscription Share feature(s) (i.e., derivative instrument(s)) is not necessary under ASC 815-15-25-7 through 25-10 and (iii) under ASC 470-20-25-2 the Subscription Shares are deemed to be representative of a freestanding financial instrument issued in a bundled transaction with the Capital Call Loan. The Subscription Shares to be issued as part of the bundled transaction were previously classified and accounted for as equity. As a result, proceeds from the sale of a debt instrument with stock purchase Subscription Shares were allocated to the two elements based on the relative fair values of the debt instrument without the Subscription Shares and of the Subscription Shares themselves at time of issuance. The portion of the proceeds allocated to the Subscription Shares was accounted for as paid-in capital. The remainder of the proceeds was allocated to the debt instrument portion of the transaction. This resulted in a debt discount, which shall be accounted for as interest and amortized as interest expense over the life of the loan. Based on the previous accounting for Subscription Agreement, the Company recognized at draw dates an aggregate of $ 800,000 568,503 568,503 On May 15, 2024, the Company, Sponsor and Polar entered into the Amendment pursuant to which Polar’s aggregate advance under the Subscription Agreement was reduced from $ 1,000,000 975,000 The Company analyzed the amended Subscription Agreement under ASC 470 “Debt”, ASC 480 “Distinguishing Liabilities from Equity”, ASC 815, “Derivatives and Hedging” and ASC 825 “Financial Instrument” and concluded that, (i) the Subscription Shares issuable under the Subscription Agreement are now required to be accounted for as a liability under ASC 480, (ii) bifurcation of a single derivative that comprises all of the fair value of the Subscription Share feature(s) (i.e., derivative instrument(s)) is not necessary under ASC 815-15-25-7 through 25-10 and (iii) under ASC 470-20-25-2 the Subscription Shares are deemed to be representative of a freestanding financial instrument issued in a bundled transaction with the Capital Call Loan. The Subscription Shares to be issued as part of the bundled transaction shall be classified and accounted for as liability. The Subscription Shares are required to be classified and accounted for at fair value under ASC 480-10. The Company has not elected to classify and account for the Capital Call(s) at fair value under the fair value option under ASC 825. As a result, proceeds from the sale of a debt instrument with stock purchase Subscription Shares were allocated to the two elements based on the relative fair values of the debt instrument without the Subscription Shares and of the Subscription Shares themselves at time of issuance. The portion of the proceeds so allocated to the Subscription Shares was accounted for as subscription share liability. The remainder of the proceeds was allocated to the debt instrument portion of the transaction. This resulted in a debt discount, which shall be accounted for as interest on capital call date. In accordance with ASC 480-10, the Subscription Shares were initially required to be classified as liability classified instruments; therefore, the Subscription Shares are required to be measured at fair value at each reporting period with changes in fair value recorded within earnings. As a result of the amendment, the Company recognized the fair value of the subscription share liability on the amendment date amounting to $ 0 175,000 0 As of September 30, 2024, the Company received $ 975,000 600,000 279,245 INSIGHT ACQUISITION CORP. NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024	Capital Call Loan The Company analyzed the Subscription Agreement under ASC 470 “Debt”, ASC 480 “Distinguishing Liabilities from Equity” and ASC 815, “Derivatives and Hedging”, and concluded that, (i) the Subscription Shares (as defined in Note 5) issuable under the Subscription Agreement are not required to be accounted for as a liability under ASC 480 or ASC 815, (ii) bifurcation of a single derivative that comprises all of the fair value of the Subscription Share feature(s) (i.e., derivative instrument(s)) is not necessary under ASC 815-15-25-7 through 25-10 and (iii) under ASC 470-20-25-2 the Subscription Shares are deemed to be representative of a freestanding financial instrument issued in a bundled transaction with the Capital Call Loan. The Subscription Shares to be issued as part of the bundled transaction are classified and accounted for as equity. As a result, proceeds from the sale of a debt instrument with stock purchase Subscription Shares shall be allocated to the two elements based on the relative fair values of the debt instrument without the Subscription Shares and of the Subscription Shares themselves at time of issuance. The portion of the proceeds so allocated to the Subscription Shares shall be accounted for as paid-in capital. The remainder of the proceeds shall be allocated to the debt instrument portion of the transaction. This results in a debt discount, which shall be accounted for as interest and amortized as interest expense over the life of the loan. As of December 31, 2023, the Company received $ 600,000 279,245
Offering Costs Associated with the Initial Public Offering	Offering Costs Associated with the Initial Public Offering Offering costs consisted of legal, accounting, underwriting fees and other costs incurred through the Initial Public Offering that were directly related to the Initial Public Offering. Offering costs were allocated to the separable financial instruments issued in the Initial Public Offering based on a relative fair value basis, compared to total proceeds received. Offering costs associated with derivative warrant liabilities were expensed as incurred and presented as non-operating expenses in the condensed consolidated statements of operations. Offering costs associated with issuance of the Class A common stock were charged against the carrying value of the Class A common stock subject to possible redemption upon the completion of the Initial Public Offering. The Company classifies deferred underwriting commissions as non-current liabilities as their liquidation is not reasonably expected to require the use of current assets or require the creation of current liabilities.	Offering Costs Associated with the Initial Public Offering Offering costs consisted of legal, accounting, underwriting fees and other costs incurred through the Initial Public Offering that were directly related to the Initial Public Offering. Offering costs were allocated to the separable financial instruments issued in the Initial Public Offering based on a relative fair value basis, compared to total proceeds received. Offering costs associated with derivative warrant liabilities were expensed as incurred and presented as non-operating expenses in the consolidated statements of operations. Offering costs associated with issuance of the Class A common stock were charged against the carrying value of the Class A common stock subject to possible redemption upon the completion of the Initial Public Offering. The Company classifies deferred underwriting commissions as non-current liabilities as their liquidation is not reasonably expected to require the use of current assets or require the creation of current liabilities.
Income Taxes	Income Taxes The Company follows the asset and liability method of accounting for income taxes under FASB ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that included the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. Deferred tax assets were offset by a full valuation allowance as of September 30, 2024 and December 31, 2023. Deferred tax liabilities were $ 5,161 9,935 FASB ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. Tax expense of approximately $ 12,000 52,000 59,000 637,000	Income Taxes The Company follows the asset and liability method of accounting for income taxes under FASB ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the consolidated financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that included the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. Deferred tax assets were offset by a full valuation allowance as of December 31, 2023 and 2022. Deferred tax liabilities were $ 9,935 156,593 INSIGHT ACQUISITION CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Note 3 — Basis of Presentation and Summary of Significant Accounting Policies FASB ASC 740 prescribes a recognition threshold and a measurement attribute for the consolidated financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. There were no unrecognized tax benefits as of December 31, 2023 and 2022. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. No amounts were accrued for the payment of interest and penalties as of December 31, 2023 and 2022. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company has been subject to income tax examinations by major taxing authorities since inception.
Class A Common Stock Subject to Possible Redemption	Class A Common Stock Subject to Possible Redemption The Company accounts for its Class A common stock subject to possible redemption in accordance with the guidance in ASC Topic 480, “Distinguishing Liabilities from Equity.” Class A common stock subject to mandatory redemption (if any) is classified as liability instruments and is measured at fair value. Conditionally redeemable Class A common stock (including Class A common stock that features redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times, Class A common stock is classified as stockholders’ equity. The Company’s Class A common stock features certain redemption rights that are considered to be outside of the Company’s control and subject to the occurrence of uncertain future events. Accordingly, 519,080 1,000,945 The Company recognizes changes in redemption value immediately as they occur and adjusts the carrying value of the Class A common stock subject to possible redemption to equal the redemption value at the end of each reporting period. This method would view the end of the reporting period as if it were also the redemption date for the security. Immediately upon the closing of the Initial Public Offering, the Company recognized the accretion from initial book value to redemption amount, which resulted in charges against additional paid-in capital (to the extent available) and accumulated deficit. INSIGHT ACQUISITION CORP. NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2024	Class A Common Stock Subject to Possible Redemption The Company accounts for its Class A common stock subject to possible redemption in accordance with the guidance in ASC Topic 480, “Distinguishing Liabilities from Equity.” Class A common stock subject to mandatory redemption (if any) is classified as liability instruments and is measured at fair value. Conditionally redeemable Class A common stock (including Class A common stock that features redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times, Class A common stock is classified as stockholders’ equity. The Company’s Class A common stock features certain redemption rights that are considered to be outside of the Company’s control and subject to the occurrence of uncertain future events. Accordingly, 1,000,945 24,000,000 The Company recognizes changes in redemption value immediately as they occur and adjusts the carrying value of the Class A common stock subject to possible redemption to equal the redemption value at the end of each reporting period. This method would view the end of the reporting period as if it were also the redemption date for the security. Immediately upon the closing of the Initial Public Offering, the Company recognized the accretion from initial book value to redemption amount, which resulted in charges against additional paid-in capital (to the extent available) and accumulated deficit.
Net (Loss) Income Per Common Share	Net (Loss) Income Per Common Share The Company complies with accounting and disclosure requirements of FASB ASC Topic 260, “Earnings Per Share.” The Company has two classes of shares, which are referred to as Class A common stock and Class B common stock. Income and losses are shared pro rata between the two classes of shares. The presentation assumes a business combination as the most likely outcome. Net (loss) income per common share is calculated by dividing the net (loss) income by the weighted average shares of common stock outstanding for the respective period. The calculation of diluted net (loss) income does not consider the effect of the warrants underlying the Units sold in the Initial Public Offering and the private placement warrants to purchase an aggregate of 20,700,000 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: Schedule of Basic and Diluted Net (Loss) Income Per Share For the Three Months Ended September 30, 2024 2023 Class A Class A Class B Class A Class A Class B Basic and diluted net loss per common share: Numerator: Allocation of net loss $ (18,797 ) $ (184,683 ) $ (32,591 ) $ (64,374 ) $ (138,726 ) $ (24,481 ) Denominator: Basic and diluted weighted average common shares outstanding 519,080 5,100,000 900,000 2,366,608 5,100,000 900,000 Basic and diluted net loss per common share $ (0.04 ) $ (0.04 ) $ (0.04 ) $ (0.03 ) $ (0.03 ) $ (0.03 ) For the Nine Months Ended September 30, 2024 2023 Class A Class A Class B Class A Class A Class B Basic and diluted net (loss) income per common share: Numerator: Allocation of net (loss) income $ (311,063 ) $ (1,995,031 ) $ (352,064 ) $ 159,231 $ 75,165 $ 50,033 Denominator: Basic and diluted weighted average common shares outstanding 795,185 5,100,000 900,000 7,637,976 3,605,495 2,400,000 Basic and diluted net (loss) income per common share $ (0.39 ) $ (0.39 ) $ (0.39 ) $ 0.02 $ 0.02 $ 0.02	Net (Loss) Income Per Common Share The Company complies with accounting and disclosure requirements of FASB ASC Topic 260, “Earnings Per Share.” The Company has two classes of shares, which are referred to as Class A common stock and Class B common stock. Income and losses are shared pro rata between the two classes of shares. The presentation assumes a business combination as the most likely outcome. Net (loss) income per common share is calculated by dividing the net (loss) income by the weighted average shares of common stock outstanding for the respective period. The calculation of diluted net (loss) income does not consider the effect of the warrants underlying the Units sold in the Initial Public Offering and the private placement warrants to purchase an aggregate of 20,700,000 INSIGHT ACQUISITION CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Note 3 — Basis of Presentation and Summary of Significant Accounting Policies 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: Schedule of Basic and Diluted Net (Loss) Income Per Share For the Year Ended December 31, 2023 2022 Class A redeemable Class A non- redeemable Class B Class A redeemable Class B Basic and diluted net (loss) income per common share: Numerator: Allocation of net (loss) income $ (324,619 ) $ (216,710 ) $ (109,809 ) $ 9,525,947 $ 2,383,487 Denominator: Basic and diluted weighted average common shares outstanding 5,965,080 3,982,192 2,017,808 24,000,000 6,000,000 Basic and diluted net (loss) income per common share $ (0.05 ) $ (0.05 ) $ (0.05 ) $ 0.40 $ 0.40
Recent Accounting Pronouncements	Recent Accounting Pronouncements Management does not believe that any recently issued, but not yet effective, accounting standards if currently adopted would have a material effect on the accompanying unaudited condensed consolidated financial statements.	Recent Accounting Pronouncements Management does not believe that any recently issued, but not yet effective, accounting standards if currently adopted would have a material effect on the accompanying consolidated financial statements.

Basis of Presentation and Sum_3

Basis of Presentation and Summary of Significant Accounting Policies (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Accounting Policies [Abstract]
Schedule of 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: Schedule of Basic and Diluted Net (Loss) Income Per Share For the Three Months Ended September 30, 2024 2023 Class A Class A Class B Class A Class A Class B Basic and diluted net loss per common share: Numerator: Allocation of net loss $ (18,797 ) $ (184,683 ) $ (32,591 ) $ (64,374 ) $ (138,726 ) $ (24,481 ) Denominator: Basic and diluted weighted average common shares outstanding 519,080 5,100,000 900,000 2,366,608 5,100,000 900,000 Basic and diluted net loss per common share $ (0.04 ) $ (0.04 ) $ (0.04 ) $ (0.03 ) $ (0.03 ) $ (0.03 ) For the Nine Months Ended September 30, 2024 2023 Class A Class A Class B Class A Class A Class B Basic and diluted net (loss) income per common share: Numerator: Allocation of net (loss) income $ (311,063 ) $ (1,995,031 ) $ (352,064 ) $ 159,231 $ 75,165 $ 50,033 Denominator: Basic and diluted weighted average common shares outstanding 795,185 5,100,000 900,000 7,637,976 3,605,495 2,400,000 Basic and diluted net (loss) income per common share $ (0.39 ) $ (0.39 ) $ (0.39 ) $ 0.02 $ 0.02 $ 0.02	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: Schedule of Basic and Diluted Net (Loss) Income Per Share For the Year Ended December 31, 2023 2022 Class A redeemable Class A non- redeemable Class B Class A redeemable Class B Basic and diluted net (loss) income per common share: Numerator: Allocation of net (loss) income $ (324,619 ) $ (216,710 ) $ (109,809 ) $ 9,525,947 $ 2,383,487 Denominator: Basic and diluted weighted average common shares outstanding 5,965,080 3,982,192 2,017,808 24,000,000 6,000,000 Basic and diluted net (loss) income per common share $ (0.05 ) $ (0.05 ) $ (0.05 ) $ 0.40 $ 0.40

Class A Shares of Common Stoc_2

Class A Shares of Common Stock Subject to Possible Redemption (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Class Shares Of Common Stock Subject To Possible Redemption
Schedule of Class A Common Stock Subject to Possible Redemption	The shares of Class A common stock issued in the Initial Public Offering were recognized in Class A common stock subject to possible redemption as follows: Schedule of Class A Common Stock Subject to Possible Redemption Class A common stock subject to possible redemption at December 31, 2022 $ 243,597,590 Less: Redemptions (234,830,236 ) Due to shareholder (628,758 ) Accretion of carrying value to redemption value (2,418,083 ) Plus: Waiver of underwriting fee allocated to Class A Common Stock 5,126,890 Class A common stock subject to possible redemption at December 31, 2023 10,847,403 Less: Redemptions (5,421,323 ) Due to shareholder (21,644 ) Plus: Accretion of Class A common stock subject to possible redemption amount 445,894 Class A common stock subject to possible redemption at September 30, 2024 $ 5,850,330	The shares of Class A common stock issued in the Initial Public Offering were recognized in Class A common stock subject to possible redemption as follows: Schedule of Class A Common Stock Subject to Possible Redemption Gross proceeds from Initial Public Offering $ 240,000,000 Less: Fair value of Public Warrants at issuance (7,582,627 ) Offering costs allocated to Class A common stock subject to possible redemption (20,050,096 ) Plus: Accretion on Class A common stock subject to possible redemption amount 31,230,313 Class A common stock subject to possible redemption at December 31, 2022 243,597,590 Less: Redemptions (234,830,236 ) Due to shareholder (628,758 ) Accretion of carrying value to redemption value (2,418,083 ) Plus: Waiver of underwriting fee allocated to Class A Common Stock 5,126,890 Class A common stock subject to possible redemption at December 31, 2023 $ 10,847,403

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Fair Value Disclosures [Abstract]
Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis	The following tables present information about the Company’s assets and liabilities that are measured at fair value on a recurring basis as of September 30, 2024 and December 31, 2023 and indicate the fair value hierarchy of the valuation techniques that the Company utilized to determine such fair value: September 30, 2024 Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis Description Quoted Significant Significant Assets: Investments held in Trust Account—Money Market Funds $ 5,940,746 $ — $ — Liabilities: Derivative liabilities-public warrants $ — $ 600,000 $ — Derivative liabilities-private warrants $ — $ 435,000 $ — Description Quoted Significant Significant Assets: Investments held in Trust Account—U.S. Treasury Securities $ 10,664,690 $ — $ — Liabilities: Derivative liabilities-public warrants $ — $ 361,200 $ — Derivative liabilities-private warrants $ — $ 261,890 $ —	The following tables present information about the Company’s assets and liabilities that are measured at fair value on a recurring basis as of December 31, 2023 and 2022 and indicate the fair value hierarchy of the valuation techniques that the Company utilized to determine such fair value: Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis December 31, 2023 Description Quoted Prices in Active Markets (Level 1) Significant Other Observable Inputs (Level 2) Significant Other Unobservable Inputs (Level 3) Assets: Investments held in Trust Account – U.S. Treasury Securities $ 10,664,690 $ — $ — Liabilities: Derivative liabilities – public warrants $ — $ 361,200 $ — Derivative liabilities – private warrants $ — $ 261,890 $ — INSIGHT ACQUISITION CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 Note 11 — Fair Value Measurements December 31, 2022 Description Quoted Prices in Active Markets (Level 1) Significant Other Observable Inputs (Level 2) Significant Other Unobservable Inputs (Level 3) Assets: Investments held in Trust Account – U.S. Treasury Securities $ 244,314,622 $ — $ — Liabilities: Derivative liabilities – public warrants $ — $ 49,200 $ — Derivative liabilities – private warrants $ — $ 35,690 $ —
Schedule of Fair Value Measurements		The following table provides quantitative information regarding Level 3 fair value measurements inputs at their measurement dates: June 30, 2022 and March 31, 2022: Schedule of Fair Value Measurements June 30, 2022 March 31, 2022 Exercise price $ 11.50 $ 11.50 Stock price $ 9.82 $ 9.80 Volatility 2.0 % 5.0 % Risk-free rate 3.02 % 2.42 % Dividend yield 0.0 % 0.0 %
Schedule of Fair Value Adjusted Under Business Combination		Schedule of Fair Value Adjusted Under Business Combination Valuation Date Common Stock Price Probability of completing BC Maximum Term yrs Risk Free Rate Implied Volatility 3/29/2023 $ 10.35 14.00 % 3.74 3.74 % 2.90 % 3/31/2023 $ 10.22 14.00 % 3.73 3.68 % 3.50 % 6/30/2023 $ 10.43 14.00 % 3.48 3.74 % 2.30 %
Schedule of Changes in Fair Value		Schedule of Changes in Fair Value Description Carrying Value at March 29, 2023 Change in Fair value Carrying Value at December 31, 2023 Liabilities: Forward Purchase Agreement $ 86,369 $ (86,369 ) $ —

Restatement to Prior Period F_2

Restatement to Prior Period Financial Statements (Tables)	12 Months Ended
	Dec. 31, 2023
Accounting Changes and Error Corrections [Abstract]
Schedule of Adjustments to the Financial Statements	Schedule of Adjustments to the Financial Statements As previously Reported Adjustments As Restated Unaudited Condensed Balance sheet as of September 30, 2023 Due from Sponsor $ — $ 994,950 $ 994,950 Due to Shareholders $ — $ 628,758 $ 628,758 Total Current Liabilities $ 4,626,318 $ 628,758 $ 5,255,076 Total Liabilities $ 11,900,123 $ 628,758 $ 12,528,881 Class A common stock subject to possible redemption $ 11,221,524 $ (628,758 ) $ 10,592,766 Additional paid-in capital $ — $ 293,484 $ 293,484 Accumulated deficit $ (11,262,854 ) $ 701,466 $ (10,561,388 ) Total stockholders’ deficit $ (11,262,254 ) $ 994,950 $ (10,267,304 ) Total Liabilities, Class A Common Stock subject to possible redemption $ 11,859,393 $ 994,950 $ 12,854,343

Income taxes (Tables)

Income taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Schedule of Income Tax Provision	The income tax provision consists of the following for the years ended December 31, 2023 and 2022: Schedule of Income Tax Provision December 31, 2023 December 31, 2022 Current Federal $ 762,045 $ 467,991 State — — Deferred Federal (673,365 ) (85,640 ) State — — Change in valuation allowance 526,707 242,233 Income tax provision $ 615,387 $ 624,584
Schedule of Deferred Tax Assets (Liability)	The Company’s net deferred tax assets (liability) is as follows as of December 31, 2023 and 2022: Schedule of Deferred Tax Assets (Liability) December 31, 2023 December 31, 2022 Deferred tax assets Net operating loss carryforward $ 896,030 $ 369,323 Startup Costs — — Total deferred tax assets 896,030 369,323 Valuation allowance (896,030 ) (369,323 ) Deferred tax assets, net of allowance — — Deferred tax liabilities 9,935 156,593 Unrealized interest on U.S. Treasuries $ (9,935 ) $ (156,593 )
Schedule of Statutory Federal Income Tax Rate (Benefit)	A reconciliation of the statutory federal income tax rate (benefit) to the Company’s effective tax rate (benefit) is as follows: Schedule of Statutory Federal Income Tax Rate (Benefit) December 31, 2023 December 31, 2022 Statutory federal income tax rate 21.0 % 21.0 % Transaction costs warrants 0.0 % 0.0 % Change in fair value of warrants (316.1 )% (17.9 )% Change in fair value of Forward Purchase Agreement (50.7 )% 0.0 % Penalties & interest (3.6 )% 0.0 % True up – Start-up/Organization Costs (7.1 )% 0.0 % Change in valuation allowance (1,466.2 )% 1.9 % Income tax provision 1,721.3 % 5.0 %

Description of Organization a_2

Description of Organization and Business Operations (Details Narrative)																															1 Months Ended		9 Months Ended		12 Months Ended
	Nov. 15, 2024 USD ($) $ / shares	Oct. 07, 2024 USD ($) $ / shares	Sep. 11, 2024 USD ($) $ / shares	Aug. 21, 2024 USD ($) $ / shares	Jul. 31, 2024 USD ($) $ / shares	Jun. 21, 2024 shares	Jun. 06, 2024 USD ($) $ / shares	Jun. 05, 2024 USD ($) $ / shares shares	May 22, 2024 USD ($)	May 15, 2024 USD ($)	May 06, 2024 USD ($)	Apr. 18, 2024 USD ($)	Mar. 20, 2024 USD ($)	Feb. 07, 2024 USD ($)	Feb. 02, 2024 USD ($)	Jan. 05, 2024 USD ($)	Dec. 15, 2023 USD ($)	Nov. 07, 2023 USD ($)	Nov. 06, 2023 USD ($)	Oct. 07, 2023 USD ($)	Sep. 07, 2023 USD ($)	Sep. 06, 2023 USD ($) $ / shares shares	Aug. 30, 2023 USD ($)	Aug. 10, 2023 USD ($)	Mar. 29, 2023 shares	Mar. 08, 2023	Mar. 06, 2023 USD ($) shares	Aug. 16, 2022	Sep. 13, 2021 USD ($)	Sep. 07, 2021 USD ($) shares	Aug. 21, 2024 USD ($) $ / shares	Dec. 31, 2023 USD ($) $ / shares shares	Sep. 30, 2024 USD ($) Integer $ / shares shares	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($) Integer $ / shares shares	Dec. 31, 2022 USD ($) $ / shares	Jul. 25, 2024 USD ($)	Aug. 17, 2023 USD ($) $ / shares	May 07, 2023 USD ($)	May 02, 2023 USD ($)	Mar. 28, 2023 USD ($)
Condition for future business combination | Integer																																	1		1
Consummated units | shares																																	24,000,000		24,000,000
Price of warrant | $ / shares																																$ 11.50	$ 11.50		$ 11.50
Investments maximum maturity term																																	185 days		185 days
Percentage of fair market value																																80%	80%		80%
Percentage of shares voted																																65%	65%		65%
Maximum net interest to pay dissolution expenses																																$ 100,000	$ 100,000		$ 100,000
Net tangible assets																																	$ 5,000,001		$ 5,000,001
Avila payment, description																																	1) up to $300,000 immediately upon Avila’s receipt of net proceeds from any financing, public or private, in excess of U.S. $3,000,000, -or- (2) (i) $50,000 by December 1, 2023, (ii) $100,000 by February 1, 2024 and (iii) $150,000 by April 1, 2024.		1) up to $300,000 immediately upon Avila’s receipt of net proceeds from any financing, public or private, in excess of U.S. $3,000,000, -or- (2) (i) $50,000 by December 1, 2023, (ii) $100,000 by February 1, 2024 and (iii) $150,000 by April 1, 2024.
Sponsor advance																																420,000	$ 485,000		$ 420,000
Principal amount																			$ 480,000
Common stock redeemed | shares								481,865														1,847,662
Redemption payment																						$ 19,208,848
Investment of cash into trust account																																	$ 1,227,171	$ 500,000
US Federal tax rate																																			21%	21%
Interest per annum																																	10%
Underpayment penalty per month																																	5%
Total liability																																	25%
Excise tax liability																																	$ 54,214		$ 2,348,302
Percentage of excise tax																																	1%		1%
Cash																																	$ 11,810			$ 171,583
Working capital deficit																																3,571,000	5,274,211		3,571,000
Issuance of ordinary shares to sponsor value																																	25,000		25,000
Loan payable																																	163,000		163,000
Repaid amount																													$ 6,000	$ 157,000
Sponsor loaned																																	375,000		600,000
Outstanding due																																600,000	975,000		600,000
Sponser fund fees																																	$ 375,000		$ 600,000
Jeffrey JGary [Member]
Consideration									$ 10,000			$ 25,000
Capital Call [Member]
Payments for fees																							$ 1,000,000
Inflation Reduction Act 2022 [Member]
US Federal tax rate																												1%
Percentage of fair market value of shares																												1%
Business Combination [Member]
Investment of cash into trust account	$ 10,382	$ 10,382	$ 10,382	$ 10,382	$ 10,382		$ 10,382	$ 20,000			$ 20,000		$ 20,000	$ 20,000	$ 20,000	$ 20,000	$ 20,000	$ 20,000		$ 20,000	$ 20,000										$ 10,382	$ 20,000
Michael Singer [Member]
Closing shares of business combination | shares						125,000
Unsecured Promissory Note [Member]
Sponsor advance																																						$ 480,000
Board of Directors Chairman [Member]
Business combination days																										May 07, 2023
Deposit into the trust account																																							$ 80,000	$ 80,000	$ 80,000
Minimum [Member]
Redemption limit percentage without prior consent																																	20%		20%
Per share amount to be maintained in the trust account | $ / shares																																	$ 10.05		$ 10.05
Subscription agreement										$ 975,000
Minimum [Member] | Investment Company Act of Nineteen Forty [Member]
Percentage of ownership voting securities																																50%	50%		50%
Maximum [Member]
Redemption limit percentage without prior consent																																	20%		20%
Per share amount to be maintained in the trust account | $ / shares																																	$ 10.05
Subscription agreement										$ 1,000,000
Sponsor [Member]
Sponsor advance																																	$ 375,000
Sponsor loaned																																			$ 600,000
Sponsor [Member] | Unsecured Promissory Note [Member]
Principal amount																			480,000																			480,000
Sponsor advance																																						480,000
Founder Shares [Member]
Percentage of public shares																																	100%		100%
Avila [Member]
Reimbursement of expenses incurred																								$ 300,000
Promissory Note [Member]
Sponsor advance																																						$ 480,000
Principal amount																			$ 480,000
Related Party [Member] | Unsecured Promissory Note [Member]
Principal amount																																					$ 35,000
Warrant [Member]
Offering costs allocated to derivative warrant liabilities																														668,000
Price per share | $ / shares																																						$ 1
Private Placement Warrant [Member]
Warrant issued | shares																																8,700,000	8,700,000		8,700,000
Price of warrant | $ / shares																																$ 1	$ 1		$ 1
Proceeds from warrants																																	$ 8,700,000		$ 8,700,000
Private Placement Warrant [Member] | Sponsor [Member]
Warrant issued | shares																																1,200,000	1,200,000		1,200,000
Common Stock [Member]
Redemption payment																											$ 215,621,387
Private Placement Warrants [Member]
Warrant issued | shares																																8,700,000	8,700,000		8,700,000
Price of warrant | $ / shares																																$ 1	$ 1		$ 1			1
Proceeds from warrants																																	$ 8,700,000		$ 8,700,000
Price per share | $ / shares																																						$ 1
Price per warrant | $ / shares																																	$ 1
Outstanding amount																																	$ 35,000
Common Class A [Member]
Generating net proceeds																																				$ 240,000,000
Price of warrant | $ / shares																																18	$ 18		$ 18
Price per share | $ / shares								$ 0.0001
Common stock, par value | $ / shares																																$ 0.0001	$ 0.0001		$ 0.0001	$ 0.0001
Holders share issued | shares								481,865														1,847,662					21,151,393					21,151,393	21,151,393		21,151,393
Percentage of shares issued and outstanding | shares																											0.881
Trust account																																$ 10,426,000	$ 5,840,000		$ 10,426,000
Remained outstanding shares | shares																											2,848,607
Remained issued shares | shares																											2,848,607
Forward purchase transaction of shares | shares																									2,500,000
Purchase share | shares																																	1
Common Class A [Member] | Board of Directors Chairman [Member]
Common stock, par value | $ / shares																																$ 0.0001	$ 0.0001		$ 0.0001
Common Class A [Member] | Founder Shares [Member]
Trust account																											$ 28,744,831
Common Class A [Member] | Warrant [Member]
Offering costs allocated to derivative warrant liabilities																														$ 668,000
Common Class A [Member] | Private Placement Warrants [Member]
Price of warrant | $ / shares																																11.50	11.50		11.50
Price per share | $ / shares																																	11.50
Common Class B [Member]
Common stock, par value | $ / shares																																0.0001	0.0001		0.0001	$ 0.0001
Common Class B [Member] | Board of Directors Chairman [Member]
Common stock, par value | $ / shares																																0.0001	0.0001		$ 0.0001
Common Stock [Member]
Price per share | $ / shares	$ 0.02	$ 0.02	$ 0.02	$ 0.02	$ 0.02		$ 0.02	$ 0.02														$ 0.02									$ 0.02		$ 0.02
Deposit into the trust account																																	$ 20,000
IPO [Member]
Consummated units | shares																														24,000,000			23,760,000		23,760,000
Generating net proceeds																																	$ 241,200,000		$ 241,200,000
Price per share | $ / shares																																$ 10.05	$ 10.05		$ 10.05
Percentage of public shares																																	100%		100%
Deposit into the trust account																																$ 20,000	$ 20,000		$ 20,000
Common stock redeemed | shares								481,865
Redemption payment								$ 5,421,323
Investment of cash into trust account								$ 20,000
Cash																																$ 0	$ 11,810		$ 0
IPO [Member] | Business Combination [Member]
Price per share | $ / shares																																	$ 0.02
Investment of cash into trust account																																	$ 10,382
IPO [Member] | Related Party [Member]
Price per share | $ / shares																																$ 0.02	$ 0.02		$ 0.02
IPO [Member] | Common Class A [Member]
Generating net proceeds																														$ 240,000,000
Offering costs																														17,500,000
Deferred underwriting commissions																														$ 12,000,000
Forward purchase transaction of shares | shares																									2,376,000
IPO [Member] | Common Stock [Member]
Investment of cash into trust account																						$ 20,000
Private Placement [Member]
Warrant issued | shares																																7,500,000	7,500,000		7,500,000
Public Stockholders [Member]
Price per share | $ / shares																																$ 10.05	$ 10.05		$ 10.05
Trust Account Assets [Member]
Minimum share price of the residual assets remaining available for distribution | $ / shares																																$ 10.05	$ 10.05		$ 10.05
Trust Account Assets [Member] | Common Stock [Member]
Common stock redeemed | shares																											21,151,393

Schedule of Basic and Diluted N

Schedule of Basic and Diluted Net (Loss) Income Per Share (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Class A Redeemable [Member]
Numerator:
Allocation of net (loss) income	$ (18,797)	$ (64,374)	$ (311,063)	$ 159,231	$ (324,619)	$ 9,525,947
Denominator:
Basic weighted average common shares outstanding	519,080	2,366,608	795,185	7,637,976	5,965,080	24,000,000
Diluted weighted average common shares outstanding	519,080	2,366,608	795,185	7,637,976	5,965,080	24,000,000
Basic net (loss) income per common share	$ (0.04)	$ (0.03)	$ (0.39)	$ 0.02	$ (0.05)	$ 0.40
Diluted net (loss) income per common share	$ (0.04)	$ (0.03)	$ (0.39)	$ 0.02	$ (0.05)	$ 0.40
Class A Non Redeemable [Member]
Numerator:
Allocation of net (loss) income	$ (184,683)	$ (138,726)	$ (1,995,031)	$ 75,165	$ (216,710)
Denominator:
Basic weighted average common shares outstanding	5,100,000	5,100,000	5,100,000	3,605,495	3,982,192
Diluted weighted average common shares outstanding	5,100,000	5,100,000	5,100,000	3,605,495	3,982,192
Basic net (loss) income per common share	$ (0.04)	$ (0.03)	$ (0.39)	$ 0.02	$ (0.05)
Diluted net (loss) income per common share	$ (0.04)	$ (0.03)	$ (0.39)	$ 0.02	$ (0.05)
Common Class B [Member]
Numerator:
Allocation of net (loss) income	$ (32,591)	$ (24,481)	$ (352,064)	$ 50,033	$ (109,809)	$ 2,383,487
Denominator:
Basic weighted average common shares outstanding	900,000	900,000	900,000	2,400,000	2,017,808	6,000,000
Diluted weighted average common shares outstanding	900,000	900,000	900,000	2,400,000	2,017,808	6,000,000
Basic net (loss) income per common share	$ (0.04)	$ (0.03)	$ (0.39)	$ 0.02	$ (0.05)	$ 0.40
Diluted net (loss) income per common share	$ (0.04)	$ (0.03)	$ (0.39)	$ 0.02	$ (0.05)	$ 0.40

Basis of Presentation and Sum_4

Basis of Presentation and Summary of Significant Accounting Policies (Details Narrative) - USD ($)			3 Months Ended		9 Months Ended		12 Months Ended
	May 15, 2024	May 14, 2024	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Sep. 06, 2023	Mar. 06, 2023	Dec. 31, 2022
Cash equivalents			$ 0		$ 0		$ 0			$ 0
Restricted cash							314,482
Federal deposit insurance corporation coverage limit			250,000		$ 250,000		$ 250,000
Consummated units					24,000,000		24,000,000
Capital call loan			800,000		$ 800,000
Additional Paid in Capital			1,349,771		1,349,771		$ 509,211
Debt discount					568,503		279,245
Subscription share liability			0		0
Capital call loan			175,000		175,000
Allocated as fair value					0
Subscription receivable			975,000		975,000
Deferred tax liability			5,161		5,161		$ 9,935			$ 156,593
Tax expense			$ 12,000	$ 52,000	$ 59,000	$ 637,000
Maturity days							185 days
Deferred Tax Liabilities, Tax Deferred Income							$ 600,000
Class A Common Stock Subject To Possible Redemption [Member]
Subject to possible redeemable shares outstanding			519,080		519,080		1,000,945			24,000,000
Common Class A [Member]
Subject to possible redeemable shares outstanding								1,847,662	21,151,393
Warrants to purchase aggregate of common stock					20,700,000		20,700,000
Subscription Agreement [Member]
Debt discount							$ 279,245
Subscription receivable							$ 600,000
Alpha Modus Corp [Member]
Subscription agreement	$ 975,000	$ 1,000,000
Additional Paid-in Capital [Member]
Additional Paid in Capital			$ 568,503		$ 568,503
Over-Allotment Option [Member]
Consummated units					3,600,000		3,600,000
Overallotment option vesting period							45 days

Initial Public Offering (Detail

Initial Public Offering (Details Narrative) - USD ($)		9 Months Ended	12 Months Ended
	Sep. 07, 2021	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022	Jun. 05, 2024	Aug. 17, 2023
Subsidiary, Sale of Stock [Line Items]
Consummated units		24,000,000	24,000,000
Warrant [Member]
Subsidiary, Sale of Stock [Line Items]
Offering costs allocated to derivative warrant liabilities	$ 668,000
Price per share						$ 1
Common Class A [Member]
Subsidiary, Sale of Stock [Line Items]
Proceeds from initial public offering				$ 240,000,000
Price per share					$ 0.0001
Common Class A [Member] | Warrant [Member]
Subsidiary, Sale of Stock [Line Items]
Offering costs allocated to derivative warrant liabilities	$ 668,000
Founder Shares [Member]
Subsidiary, Sale of Stock [Line Items]
Proceeds from initial public offering		$ 3,200,000	$ 3,200,000
Investors price per share		$ 2.37	$ 2.37
Founder Shares [Member] | Sponsor [Member]
Subsidiary, Sale of Stock [Line Items]
Number of shares issued		1,350,000	1,350,000
Price per share		$ 0.004	$ 0.004
IPO [Member]
Subsidiary, Sale of Stock [Line Items]
Consummated units	24,000,000	23,760,000	23,760,000
Proceeds from initial public offering		$ 241,200,000	$ 241,200,000
Sale of stock description		Each Unit consists of one share of Class A common stock, and one-half of one redeemable warrant (each, a “Public Warrant”). Each Public Warrant entitles the holder to purchase one share of Class A common stock at a price of $11.50 per share, subject to adjustment (see Note 6).	Each Unit consists of one share of Class A common stock, and one-half of one redeemable warrant (each, a “Public Warrant”). Each Public Warrant entitles 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).
Price per share		$ 10.05	$ 10.05
IPO [Member] | Common Class A [Member]
Subsidiary, Sale of Stock [Line Items]
Proceeds from initial public offering	$ 240,000,000
Offering costs	17,500,000
Deferred underwriting commissions	$ 12,000,000
Over-Allotment Option [Member]
Subsidiary, Sale of Stock [Line Items]
Consummated units		3,600,000	3,600,000

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)																								3 Months Ended				6 Months Ended	9 Months Ended		10 Months Ended	12 Months Ended
	Jun. 21, 2024	May 22, 2024	Apr. 21, 2024	Apr. 18, 2024	Mar. 31, 2024	Mar. 26, 2024	Mar. 14, 2024	Dec. 13, 2023	Oct. 11, 2023	Oct. 10, 2023	Aug. 17, 2023	Aug. 07, 2023	Jul. 20, 2023	Mar. 29, 2023	Mar. 22, 2023	Mar. 07, 2023	Oct. 16, 2021	Sep. 13, 2021	Sep. 07, 2021	Sep. 01, 2021	Jul. 29, 2021	May 05, 2021	Apr. 30, 2021	Sep. 30, 2024	Jun. 30, 2024	Sep. 30, 2023	Mar. 31, 2023	Jun. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 05, 2023	Dec. 31, 2023	Dec. 31, 2022	Nov. 15, 2024	Oct. 07, 2024	Sep. 11, 2024	Aug. 21, 2024	Jul. 31, 2024	Jul. 25, 2024	Jun. 06, 2024	Jun. 05, 2024	Mar. 15, 2024	Sep. 06, 2023	May 07, 2023	May 02, 2023	Mar. 28, 2023
Related Party Transaction [Line Items]
Offering costs																									$ (327,000)
Stock split																					the Company effected a 1:1.1162791 stock split of Class B common stock								the Company effected a 1:1.1162791 stock split of Class B common stock
Capital contribution from Sponsor																													$ 1,158,876
Price of warrant																								$ 11.50					$ 11.50			$ 11.50
Loan payable																													$ 163,000			$ 163,000
Repayment of notes payable																		$ 6,000	$ 157,000
Due to related party																								$ 777,000					777,000			805,000
Sponsor transferred amounts							$ 1,090,000
Deferred compensation			$ 132,500
Service fees			$ 7,500																													7,500
Aggregate fair value, shares					125,000
Aggregate fair value, shares					$ 1,436,250
Aggregate fair value per share					$ 11.49
Principal amount											$ 480,000
Sponsor advance																								485,000					485,000			420,000
Repayments of related party debt																													650,402
Operating expenses																												$ 4,448		1,411,063		1,415,512
Operating expenses																													49,972	(891,000)		(195,000)
Due from related party																								145,028					145,028			195,000
Aggregate amount withdrew																															$ 2,497,248
Aggregate amount for tax payments																															1,447,889
Withdrawn amount from trust account for tax purposes																															$ 1,049,359
Erroneously withdrawn from the trust account						$ 1,049,359
Accrued interest																																24,656
Sponsor loan																													375,000			600,000
Board of Directors Chairman [Member]
Related Party Transaction [Line Items]
Administrative fees expense																								0		$ 30,000			30,000	90,000		120,000	120,000
Sponsor transferred amounts																													15,000			15,000
Deposits																																												$ 80,000	$ 80,000	$ 80,000
Services Agreement [Member]
Related Party Transaction [Line Items]
Sponsor share	125,000
Due to related party																								$ 190,000					190,000			160,000	40,000
Working Capital Loan [Member]
Related Party Transaction [Line Items]
Debt conversion converted amount																													$ 1,500,000			$ 1,500,000
Unsecured Promissory Note [Member]
Related Party Transaction [Line Items]
Sponsor advance											$ 480,000
Private Placement Warrants [Member]
Related Party Transaction [Line Items]
Price per share											$ 1
Class of warrant number of shares transaction																								8,700,000					8,700,000			8,700,000
Price of warrant											1													$ 1					$ 1			$ 1
Proceeds from warrants																													$ 8,700,000			$ 8,700,000
Price per warrant																													$ 1
Convertible debt																								$ 35,000					$ 35,000
Warrant [Member]
Related Party Transaction [Line Items]
Price per share											$ 1
Warrant [Member] | Working Capital Loan [Member]
Related Party Transaction [Line Items]
Conversion price																								$ 1					$ 1			$ 1
Private Placement [Member]
Related Party Transaction [Line Items]
Class of warrant number of shares transaction																								7,500,000					7,500,000			7,500,000
IPO [Member]
Related Party Transaction [Line Items]
Price per share																								$ 10.05					$ 10.05			$ 10.05
Deposits																								$ 20,000					$ 20,000			$ 20,000
Founder Shares [Member]
Related Party Transaction [Line Items]
Percentage of outstanding shares																					20%
Shares price																								$ 12					$ 12
Promissory Note [Member]
Related Party Transaction [Line Items]
Sponsor advance											$ 480,000
Related Party [Member]
Related Party Transaction [Line Items]
Due to related party																								$ 137,000					$ 137,000			225,000	45,000
Due from related party																								$ 145,028					$ 145,028			$ 195,000	0
Related Party [Member] | Unsecured Promissory Note [Member]
Related Party Transaction [Line Items]
Principal amount																																							$ 35,000
Related Party [Member] | IPO [Member]
Related Party Transaction [Line Items]
Price per share																								$ 0.02					$ 0.02			$ 0.02
Due to related party																								$ 450,000					$ 450,000			$ 420,000	0
Jeffrey JGary [Member]
Related Party Transaction [Line Items]
Business consideration		$ 10,000		$ 25,000
Common Class B [Member]
Related Party Transaction [Line Items]
Conversion of stock shares issued															5,100,000
Common Class A [Member]
Related Party Transaction [Line Items]
Price per share																																									$ 0.0001
Transfered shares														2,500,000
Price of warrant																								$ 18					$ 18			$ 18
Purchase share																													1
Common Class A [Member] | Private Placement Warrants [Member]
Related Party Transaction [Line Items]
Price per share																								11.50					$ 11.50
Price of warrant																								11.50					11.50			$ 11.50
Common Class A [Member] | IPO [Member]
Related Party Transaction [Line Items]
Transfered shares														2,376,000
Common Stock [Member]
Related Party Transaction [Line Items]
Price per share																								$ 0.02					$ 0.02					$ 0.02	$ 0.02	$ 0.02	$ 0.02	$ 0.02		$ 0.02	$ 0.02		$ 0.02
Deposits																								$ 20,000					$ 20,000
Sponsor [Member]
Related Party Transaction [Line Items]
Offering costs																						$ 25,000
Capital contribution from Sponsor																$ 100,000											$ 100,000
Repayment of notes payable																			$ 157,000
Expenses per month																				$ 10,000
Administrative fees expense																								0		$ 45,000			24,500	$ 135,000		$ 180,000	180,000
Sponsor transferred amounts												$ 891,000	$ 891,000
Sponsor advance																								375,000					375,000
Deposits																								450,000					450,000			400,000										$ 1,049,359
Repayments of related party debt								$ 616,000	$ 616,000	$ 616,000
Operating expenses																																80,000
Due from related party																								$ 140,139					140,139			$ 1,074,015
Additional deposited amount						$ 36,285
Sponsor loan																													$ 150,000
Sponsor [Member] | Promissory Note [Member]
Related Party Transaction [Line Items]
Capital contribution from Sponsor																							$ 300,000
Loan payable																							$ 163,000
Sponsor [Member] | Private Placement Warrants [Member]
Related Party Transaction [Line Items]
Class of warrant number of shares transaction																								1,200,000					1,200,000			1,200,000
Sponsor [Member] | Promissory Note [Member]
Related Party Transaction [Line Items]
Repayment of notes payable																		$ 6,000
Sponsor [Member] | Common Stock [Member]
Related Party Transaction [Line Items]
Price per share																								$ 0.04					$ 0.04			$ 0.04
Founder Shares [Member]
Related Party Transaction [Line Items]
Number of shares issued																						6,181,250
Price per share																						$ 0.0001
Shares forfeited																					900,000
Founder Shares [Member] | Common Class B [Member]
Related Party Transaction [Line Items]
Number of shares issued																					6,900,000
Transfered shares																					1,350,000
Shares forfeited																	900,000
Founder Shares [Member] | Common Class A [Member]
Related Party Transaction [Line Items]
Shares price																																$ 12
Related Party [Member]
Related Party Transaction [Line Items]
Due to related party																																$ 805,000	$ 85,000
Deposits																								$ 80,000					$ 80,000			$ 80,000

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($)								1 Months Ended	9 Months Ended	12 Months Ended
	Jun. 21, 2024	Jun. 20, 2024	May 15, 2024	Aug. 30, 2023	Aug. 10, 2023	Mar. 29, 2023	Mar. 28, 2023	Mar. 31, 2023	Sep. 30, 2024	Dec. 31, 2023	Oct. 29, 2024	Apr. 01, 2024	Feb. 01, 2024	Dec. 01, 2023	Dec. 31, 2022
Underwriter waived							$ 5,400,000
Deferred underwriter commissions payable							8,400,000
Forgiveness of underwriting fee payable							273,110
Remainder underwriter fee							3,000,000
Deferred underwriter fee payable									$ 6,600,000	$ 6,600,000					$ 12,000,000
Deferred underwriting discount		$ 6,600,000						$ 1,000,000
Reimbursement of expenses					$ 300,000
Net proceeds					300,000
Other commitment					$ 3,000,000							$ 150,000	$ 100,000	$ 50,000
Common stock outstanding	2,200,000
Redemption shares									426,135		$ 426,135
Sponsor fund fees									375,000	600,000
Sponsor loaned									$ 375,000	$ 325,000
Outstanding capital									10	10
Reasonable attorney's fees									$ 5,000	$ 5,000
Common Stock [Member]
Stock of per share	$ 1
Business Combination Agreements [Member]
Sponsor fees	$ 1,000,000
Odeon Capital Group LLC [Member]
Deferred underwriting discount								3,600,000
Alpha Modus [Member]
Common stock outstanding	6,145,000
Alpha Modus [Member] | Business Combination Agreements [Member]
Sponsor fees	$ 1,000,000
Janbella [Member]
Common stock shares issued	1,392,308
Cantor Fitzgerald Co [Member]
Common stock shares issued	210,000
Odeon Group LLC [Member]
Common stock shares issued	90,000
Michael Singer [Member]
Common stock shares issued	125,000
Class A Redeemable Shares [Member]
Underwriter fee allocated							$ 5,126,890
Common Class A [Member]
Share purchase agreement						2,500,000
Common stock outstanding	2,200,000
Sponsor share par value									$ 0.0001	$ 0.0001					$ 0.0001
Sponsor value									$ 510	$ 510
Common Class A [Member] | Common Stock [Member]
Common stock shares issued									5,619,080	6,100,945					24,000,000
Common Class A [Member] | Polar Multi Strategy Master Fund [Member]
Common stock shares issued									1
Series C Redeemable Convertible Preferred Stock [Member]
Redeemable convertible preferred stock outstanding shares	7,500,000								7,500,000
Common Class B [Member]
Common stock shares issued									900,000	900,000					6,000,000
Sponsor share par value									$ 0.0001	$ 0.0001					$ 0.0001
Sponsor value									$ 90	$ 90					$ 600
Underwriting Agreement [Member]
Underwriters for deferred underwriting commissions price									$ 0.50	$ 0.50
Underwriters for deferred underwriting commissions									$ 12,000,000	$ 12,000,000
Deferred underwriting commissions									2,500,000	2,500,000
Deferred underwriting commission aggregate value									$ 14,500,000	14,500,000
Cantor Fee Modification Agreement [Member] | Agreement [Member]
Business combination shares		300,000
Subscription Agreement [Member]
Sponsor loaned										$ 600,000
Reduced amount			$ 1,000,000
Sponsor [Member]
Reduced amount			$ 975,000
IPO [Member]
Deferred underwriting discount								$ 2,600,000
IPO [Member] | Common Class A [Member]
Share purchase agreement						2,376,000
IPO [Member] | Underwriting Agreement [Member]
Underwriting discount, per unit									$ 0.20	$ 0.20
Underwriting discount									$ 4,800,000	$ 4,800,000
IPO [Member] | Forward Share Purchase Agreement [Member]
Share purchase agreement						2,376,000
Forward share purchase agreement						2,500,000
Sponsor [Member]
Sponsor fees				$ 1,000,000
Sponsor [Member] | Common Class A [Member]
Sponsor share par value									$ 0.1	$ 0.1
Sponsor value									$ 1	$ 1
Sponsor [Member] | Common Class B [Member]
Sponsor share par value									$ 0.1	$ 0.1
Sponsor value									$ 1	$ 1
Over-Allotment Option [Member] | Underwriting Agreement [Member]
Stock option exercise price, increase										$ 0.70

Schedule of Class A Common Stoc

Schedule of Class A Common Stock Subject to Possible Redemption (Details) - USD ($)	3 Months Ended						9 Months Ended	12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Class A common stock subject to possible redemption			$ 10,847,403			$ 243,597,590	$ 10,847,403	$ 243,597,590
Accretion of carrying value to redemption value	$ (75,405)	$ (202,137)	(168,352)	$ (701,466)	$ (253,965)	3,628,151		2,418,083	$ (2,397,590)
Class A common stock subject to possible redemption	5,850,330						5,850,330	10,847,403	243,597,590
Common Class A [Member]
Class A common stock subject to possible redemption			$ 10,847,403			$ 243,597,590	10,847,403	243,597,590
Redemptions							(5,421,323)	(234,830,236)
Due to shareholder							(21,644)	(628,758)
Accretion of carrying value to redemption value								(2,418,083)
Waiver of underwriting fee allocated to Class A Common Stock								5,126,890	5,126,890
Accretion of carrying value to redemption value							445,894
Class A common stock subject to possible redemption	$ 5,850,330						$ 5,850,330	$ 10,847,403	243,597,590
Gross proceeds from Initial Public Offering									240,000,000
Fair value of public warrants at issuance.									(7,582,627)
Offering costs allocated to Class A common stock subject to possible redemption									(20,050,096)
Accretion on Class A common stock subject to possible redemption amount									$ 31,230,313

Class A Shares of Common Stoc_3

Class A Shares of Common Stock Subject to Possible Redemption (Details Narrative) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Jun. 05, 2024	Sep. 06, 2023	Mar. 06, 2023	Dec. 31, 2022
Common Class A [Member]
Common stock authorized	200,000,000	200,000,000
Common stock, par value	$ 0.0001	$ 0.0001
Voting rights	one	one
Class A ordinary shares, shares subject to possible redemption issued	21,151,393	21,151,393	481,865	1,847,662	21,151,393
Class A ordinary shares, shares subject to possible redemption outstanding				1,847,662	21,151,393
Percentage of common stock issued			48%	65%	88.10%
Percentage of common stock outstanding			48%	65%	88.10%
Common stock held in trust	$ 5,840,000	$ 10,426,000
Class A Common Stock Subject To Possible Redemption [Member]
Common stock, par value	$ 0.0001	$ 0.0001				$ 0.0001
Class A ordinary shares, shares subject to possible redemption issued		1,000,945
Class A ordinary shares, shares subject to possible redemption outstanding	519,080	1,000,945				24,000,000
Outstanding price per share	$ 11.27	$ 10.84				$ 10.15

Stockholders_ Deficit (Details

Stockholders’ Deficit (Details Narrative) - $ / shares		9 Months Ended	12 Months Ended
	Mar. 22, 2023	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Class of Stock [Line Items]
Preferred stock, shares authorized		1,000,000	1,000,000	1,000,000
Preferred stock par value (in Dollars per share)		$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares issued		0	0	0
Preferred stock, shares outstanding		0	0	0
Common Class A [Member]
Class of Stock [Line Items]
Common stock, shares authorized		200,000,000	200,000,000	200,000,000
Common stock, par value		$ 0.0001	$ 0.0001	$ 0.0001
Common stock, votes per share		one	one
Ratio to be applied to the stock in the conversion		20%	20%
Common Class A [Member] | Common Stock [Member]
Class of Stock [Line Items]
Common stock, shares outstanding		5,619,080	6,100,945	24,000,000
Common stock, shares issued		5,619,080	6,100,945	24,000,000
Common Class B [Member]
Class of Stock [Line Items]
Common stock, shares authorized		20,000,000	20,000,000	20,000,000
Common stock, par value		$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares outstanding		900,000	900,000	6,000,000
Common stock, shares issued		900,000	900,000	6,000,000
Number of common stock exchanged	5,100,000
Common stock, votes per share		one	one

Warrants (Details Narrative)

Warrants (Details Narrative) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Jun. 05, 2024	Aug. 17, 2023	Dec. 31, 2022
Exercise price per share	$ 11.50	$ 11.50
Expire term	5 years	5 years
Share redemption trigger price	$ 18	$ 18
Redemption price per public warrant	$ 0.01	$ 0.01
Consecutive trading days for redemption	30 days	30 days
Common Class A [Member]
Exercise price per share	$ 18	$ 18
Price per founder share			$ 0.0001
Maximum [Member]
Adjusted trading days	30 years	30 years
Minimum [Member]
Adjusted trading days	20 days	20 days
Public Warrants [Member]
Warrants outstanding (in Shares)	12,000,000	12,000,000
Public warrants exercisable business combination term	30 days	30 days
Public Warrants [Member] | Event Triggering Adjustment to the Exercise Price of Warrants [Member]
Adjusted exercise price of warrants percent	115%	115%
Warrant redemption price per share percentage	180%	180%
Public Warrants [Member] | Event Triggering Adjustment to the Exercise Price of Warrants [Member] | Maximum [Member]
Price per founder share	$ 9.20	$ 9.20
Public Warrants [Member] | Event Triggering Adjustment to the Exercise Price of Warrants [Member] | Minimum [Member]
Price per founder share	$ 9.20	$ 9.20
Percentage of the proceeds to be used for business combination	60%	60%
Private Placement Warrants [Member]
Warrants outstanding (in Shares)		8,700,000			8,700,000
Exercise price per share	$ 1	$ 1		$ 1
Price per founder share				$ 1
Private Placement Warrants [Member] | Common Class A [Member]
Exercise price per share	11.50	$ 11.50
Price per founder share	$ 11.50

Schedule of Assets and Liabilit

Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - Fair Value, Recurring [Member] - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Money Market Funds [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments held in Trust Account	$ 5,940,746	$ 10,664,690	$ 244,314,622
Money Market Funds [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments held in Trust Account
Money Market Funds [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments held in Trust Account
Public Warrants [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities
Public Warrants [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities	600,000	361,200	49,200
Public Warrants [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities
Private Placement Warrants [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities
Private Placement Warrants [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities	435,000	261,890	35,690
Private Placement Warrants [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities

Schedule of Assets and Liabil_2

Schedule of Assets and Liabilities that are Measured at Fair Value on a Recurring Basis (Details) - Fair Value, Recurring [Member] - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Money Market Funds [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments held in Trust Account	$ 5,940,746	$ 10,664,690	$ 244,314,622
Money Market Funds [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments held in Trust Account
Money Market Funds [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments held in Trust Account
Public Warrants [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities
Public Warrants [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities	600,000	361,200	49,200
Public Warrants [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities
Private Placement Warrants [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities
Private Placement Warrants [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities	435,000	261,890	35,690
Private Placement Warrants [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)																					1 Months Ended		9 Months Ended				10 Months Ended	12 Months Ended
	Nov. 15, 2024	Oct. 23, 2024	Oct. 07, 2024	Sep. 11, 2024	Aug. 21, 2024	Jul. 31, 2024	Jun. 06, 2024	Jun. 05, 2024	May 06, 2024	Apr. 21, 2024	Mar. 26, 2024	Mar. 20, 2024	Feb. 07, 2024	Feb. 02, 2024	Jan. 05, 2024	Dec. 15, 2023	Nov. 07, 2023	Oct. 07, 2023	Sep. 07, 2023	Sep. 06, 2023	Aug. 21, 2024	Dec. 31, 2023	Sep. 30, 2024	Dec. 13, 2023	Dec. 05, 2023	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2023	Oct. 29, 2024	Oct. 14, 2024	Jun. 21, 2024	Dec. 31, 2022
Subsequent Event [Line Items]
Cash deposited in trust account																							$ 1,227,171			$ 500,000
Market capitalization																							5,000,000
Financing least amount																							$ 20,000,000
Percentage of purchase price accrue interest																							10%
Number of trading days																							5 days
Percentage of premium outstanding balance																							20%
Percentage of outstanding balances of purchase price																							1%
Outstanding percentage																							1%
Outstanding balance increasing percentage																							1%
Conversion price percentage																							90%
Reserve increments shares (in Shares)																							100,000
Tendered for redemption shares																							$ 426,135						$ 426,135
Amount withdrew from trust account											$ 1,049,360														$ 2,497,250		$ 3,049,360
Taxes payable																						$ 317,900		$ 1,447,900			$ 317,900	$ 317,900				$ 317,900
Installment payments																								$ 1,130,000
Additional amount in to the trust account											$ 36,285.07
Deferred compensation																												132,500
Service fees										$ 7,500																		$ 7,500
Alpha Modus Corp [Member]
Subsequent Event [Line Items]
Investor beneficial ownership percentage																							9.99%
Trigger Date [Member]
Subsequent Event [Line Items]
Percentage of registration statement																							50%
Common Stock [Member]
Subsequent Event [Line Items]
Market capitalization																							$ 10,000,000
Common stock issuance (in Shares)																							7,500,000
Common Stock [Member] | Alpha Modus Corp [Member]
Subsequent Event [Line Items]
Investor beneficial ownership percentage																							4.99%
IPO [Member]
Subsequent Event [Line Items]
Cash deposited in trust account								$ 20,000
Investment of cash into trust account per share																						$ 10.05	$ 10.05				$ 10.05	$ 10.05
Common Stock [Member]
Subsequent Event [Line Items]
Investment of cash into trust account per share	$ 0.02		$ 0.02	$ 0.02	$ 0.02	$ 0.02	$ 0.02	$ 0.02												$ 0.02	$ 0.02		$ 0.02
Common Stock [Member] | IPO [Member]
Subsequent Event [Line Items]
Cash deposited in trust account																				$ 20,000
Series C Redeemable Convertible Preferred Stock [Member]
Subsequent Event [Line Items]
New shares of preferred stock																							7,500,000								7,500,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Cash deposited in trust account									$ 20,000			$ 20,000	$ 20,000	$ 20,000	$ 20,000
Net purchase price		$ 2,600,000
Original issue discount		260,000
Subsequent Event [Member] | Secured Convertible Promissory Note [Member]
Subsequent Event [Line Items]
Aggregate principal amount		2,890,000
Subsequent Event [Member] | Streeterville Capital LLC [Member]
Subsequent Event [Line Items]
Aggregate principal amount		$ 30,000
Subsequent Event [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Common stock shares (in shares)																														5,512,500
Subsequent Event [Member] | IPO [Member]
Subsequent Event [Line Items]
Cash deposited in trust account	$ 10,382
Subsequent Event [Member] | IPO [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Investment of cash into trust account per share	$ 0.02
Business Combination [Member]
Subsequent Event [Line Items]
Cash deposited in trust account	$ 10,382		$ 10,382	$ 10,382	$ 10,382	$ 10,382	$ 10,382	$ 20,000	$ 20,000			$ 20,000	$ 20,000	$ 20,000	$ 20,000	$ 20,000	$ 20,000	$ 20,000	$ 20,000		$ 10,382	$ 20,000
Business Combination [Member] | IPO [Member]
Subsequent Event [Line Items]
Cash deposited in trust account																							$ 10,382
Investment of cash into trust account per share																							$ 0.02
Business Combination [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Cash deposited in trust account	$ 10,382		$ 10,382
Business Combination [Member] | Subsequent Event [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Investment of cash into trust account per share	$ 0.02		$ 0.02

Schedule of Adjustments to the

Schedule of Adjustments to the Financial Statements (Details) - USD ($)	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Due from Sponsor					$ 994,950
Due to Shareholders	$ 777,000			$ 805,000
Total Current Liabilities	5,654,830			5,260,471				$ 899,083
Total Liabilities	13,329,991			12,493,496				13,140,566
Additional paid-in capital	1,349,771			509,211
Accumulated deficit	(14,209,327)			(11,496,955)				(11,885,332)
Total stockholders’ deficit	(12,858,956)	$ (12,547,480)	$ (11,612,138)	(10,987,144)	$ (11,262,254)	$ (10,141,119)	$ (7,347,481)	(11,884,732)	$ (21,394,576)
Total Liabilities, Class A Common Stock subject to possible redemption	$ 5,850,330			10,847,403				$ 243,597,590
Previously Reported [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Due from Sponsor
Due to Shareholders
Total Current Liabilities				4,626,318
Total Liabilities				11,900,123
Class A common stock subject to possible redemption				11,221,524
Additional paid-in capital
Accumulated deficit				(11,262,854)
Total stockholders’ deficit				(11,262,254)
Total Liabilities, Class A Common Stock subject to possible redemption				11,859,393
Revision of Prior Period, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Due from Sponsor				994,950
Due to Shareholders				628,758
Total Current Liabilities				628,758
Total Liabilities				628,758
Class A common stock subject to possible redemption				(628,758)
Additional paid-in capital				293,484
Accumulated deficit				701,466
Total stockholders’ deficit				994,950
Total Liabilities, Class A Common Stock subject to possible redemption				994,950
As Restated [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Due from Sponsor				994,950
Due to Shareholders				628,758
Total Current Liabilities				5,255,076
Total Liabilities				12,528,881
Class A common stock subject to possible redemption				10,592,766
Additional paid-in capital				293,484
Accumulated deficit				(10,561,388)
Total stockholders’ deficit				(10,267,304)
Total Liabilities, Class A Common Stock subject to possible redemption				$ 12,854,343

Restatement to Prior Period F_3

Restatement to Prior Period Financial Statements (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended		28 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023
Accounting Changes and Error Corrections [Abstract]
Franchise taxes	$ 20,500	$ 50,000	$ 76,700	$ 150,000	$ 143,200	$ 205,992	$ 2,703,102
Respective tax paid			236,505	1,447,889	1,653,743
Withdrawn from trust account and tax accrued					1,049,359
Over withdrawn amount					$ 628,758		$ 628,758
Due from sponsor		$ 994,950		$ 994,950

Schedule of Income Tax Provisio

Schedule of Income Tax Provision (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Federal					$ 762,045	$ 467,991
State
Federal					(673,365)	(85,640)
State
Change in valuation allowance					526,707	242,233
Income tax provision	$ 11,766	$ 51,725	$ 58,888	$ 637,175	$ 615,387	$ 624,584

Schedule of Deferred Tax Assets

Schedule of Deferred Tax Assets (Liability) (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Net operating loss carryforward	$ 896,030	$ 369,323
Startup Costs
Total deferred tax assets	896,030	369,323
Valuation allowance	(896,030)	(369,323)
Deferred tax assets, net of allowance
Deferred tax liabilities	9,935	156,593
Unrealized interest on U.S. Treasuries	$ (9,935)	$ (156,593)

Schedule of Statutory Federal I

Schedule of Statutory Federal Income Tax Rate (Benefit) (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Statutory federal income tax rate	21%	21%
Transaction costs warrants	0%	0%
Change in fair value of warrants	(316.10%)	(17.90%)
Change in fair value of Forward Purchase Agreement	(50.70%)	0%
Penalties & interest	(3.60%)	0%
True up - Start-up/Organization Costs	(7.10%)	0%
Change in valuation allowance	(1466.20%)	1.90%
Income tax provision	1,721.30%	5%

Schedule of Fair Value Measurem

Schedule of Fair Value Measurements (Details)	Jun. 30, 2022	Mar. 31, 2022
Measurement Input, Exercise Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and rights outstanding, measurement input	11.50	11.50
Measurement Input, Share Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and rights outstanding, measurement input	9.82	9.80
Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and rights outstanding, measurement input	2	5
Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and rights outstanding, measurement input	3.02	2.42
Measurement Input, Expected Dividend Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and rights outstanding, measurement input	0	0

Schedule of Fair Value Adjusted

Schedule of Fair Value Adjusted Under Business Combination (Details) - Forward Purchase Agreement Liability [Member]	Dec. 31, 2023
Valuation Date One [Member] | Measurement Input Share Price [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Derivative liability, measurement input	10.35
Valuation Date One [Member] | Probability of Completing A Business Combination [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Derivative liability, measurement input	14
Valuation Date One [Member] | Measurement Input, Expected Term [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Derivative liability, measurement input	3.74
Valuation Date One [Member] | Measurement Input, Risk Free Interest Rate [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Derivative liability, measurement input	3.74
Valuation Date One [Member] | Measurement Input, Price Volatility [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Derivative liability, measurement input	2.90
Valuation Date Two [Member] | Measurement Input Share Price [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Derivative liability, measurement input	10.22
Valuation Date Two [Member] | Probability of Completing A Business Combination [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Derivative liability, measurement input	14
Valuation Date Two [Member] | Measurement Input, Expected Term [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Derivative liability, measurement input	3.73
Valuation Date Two [Member] | Measurement Input, Risk Free Interest Rate [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Derivative liability, measurement input	3.68
Valuation Date Two [Member] | Measurement Input, Price Volatility [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Derivative liability, measurement input	3.50
Valuation Date Three [Member] | Measurement Input Share Price [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Derivative liability, measurement input	10.43
Valuation Date Three [Member] | Probability of Completing A Business Combination [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Derivative liability, measurement input	14
Valuation Date Three [Member] | Measurement Input, Expected Term [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Derivative liability, measurement input	3.48
Valuation Date Three [Member] | Measurement Input, Risk Free Interest Rate [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Derivative liability, measurement input	3.74
Valuation Date Three [Member] | Measurement Input, Price Volatility [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Derivative liability, measurement input	2.30

Schedule of Changes in Fair Val

Schedule of Changes in Fair Value (Details) - Forward Purchase Agreement Liability [Member]	9 Months Ended
	Dec. 31, 2023 USD ($)
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Carrying Value, Balance	$ 86,369
Change in Fair Value	(86,369)
Carrying Value, Balance

Income taxes (Details Narrative

Income taxes (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Valuation allowance	$ 896,030	$ 369,323
Change in valuation allowance	526,707	242,233
Unrecognized tax benefits	0	0
Accrued penalties	0	0
Change in initial value of derivative liabilities	$ 540,000	$ 10,700,000

Franchise and Income Tax With_2

Franchise and Income Tax Withdrawal (Details Narrative) - USD ($)		1 Months Ended	3 Months Ended		6 Months Ended	9 Months Ended		12 Months Ended		28 Months Ended
	Sep. 30, 2023	Nov. 02, 2023	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Mar. 21, 2024	Aug. 07, 2023	Jul. 20, 2023
Subsequent Event [Line Items]
Franchisor costs			$ 20,500	$ 50,000		$ 76,700	$ 150,000	$ 143,200	$ 205,992	$ 2,703,102
Income Taxes Paid						236,505	1,447,889	1,653,743
Withdrawn from trust account and tax accured								1,049,359
Operating expenses					$ 4,448		1,411,063	1,415,512
Transfer from operating account to sponsor												$ 411,000	$ 480,000
Sponsor transferred to the company		$ 891,000
Over withdrawn amount								$ 628,758		$ 628,758
Withdrawal amount	$ 1,049,359
Due from sponsor	$ 994,950			$ 994,950			$ 994,950
Subsequent Event [Member]
Subsequent Event [Line Items]
Sponsor deposit											$ 1,049,359