Global Blockchain Acquisition (GBBK) 10-Q 14 Nov 23 2023 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2023	Nov. 14, 2023
Document Information Line Items
Entity Registrant Name	GLOBAL BLOCKCHAIN ACQUISITION CORP.
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		7,191,880
Amendment Flag	false
Entity Central Index Key	0001894951
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Sep. 30, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Shell Company	true
Entity Ex Transition Period	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	001-41381
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	87-2045077
Entity Address, Address Line One	6555 Sanger Road
Entity Address, Address Line Two	Suite 200
Entity Address, City or Town	Orlando
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	32827
City Area Code	(407)
Local Phone Number	720-9250
Entity Interactive Data Current	Yes
Common Stock, par value $0.0001 per share
Document Information Line Items
Trading Symbol	GBBK
Title of 12(b) Security	Common Stock, par value $0.0001 per share
Security Exchange Name	NASDAQ
Redeemable warrants, each warrant exercisable for one share of common stock at an exercise price of $11.50 per whole share
Document Information Line Items
Trading Symbol	GBBKW
Title of 12(b) Security	Redeemable warrants, each warrant exercisable for one share of common stock at an exercise price of $11.50 per whole share
Security Exchange Name	NASDAQ
Rights, each entitling the holder to receive one-tenth of one share of common stock
Document Information Line Items
Trading Symbol	GBBKR
Title of 12(b) Security	Rights, each entitling the holder to receive one-tenth of one share of common stock
Security Exchange Name	NASDAQ

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Current assets
Cash	$ 497,953	$ 765,243
Prepaid expenses	251,008	528,415
Total Current Assets	781,861	1,316,398
Marketable securities held in Trust Account	25,831,687	177,564,388
TOTAL ASSETS	26,613,548	178,880,786
Current liabilities
Accrued offering costs and expenses	255,266	240,602
Income taxes payable	275,077	486,593
Total current liabilities	530,343	727,195
Excise taxes payable	1,551,962
Total Liabilities	2,082,305	727,195
Commitments and contingencies
Common stock subject to possible redemption, $0.0001 par value; 2,429,380 and 17,250,000 shares at redemption value of $10.61 and $10.26 as of September 30, 2023 and December 31, 2022, respectively	25,786,466	176,918,016
Stockholders’ (Deficit) Equity
Common Stock, $0.0001 par value, 100,000,000 shares authorized; 4,762,500 shares issued and outstanding, excluding 17,250,000 shares subject to possible redemption, as of September 30, 2023 and December 31, 2022,	476	476
Preferred stock, $0.0001 par value; 1,000,000 shares authorized, none issued or outstanding
Additional paid-in capital		10,482
(Accumulated deficit) Retained earnings	(1,255,699)	1,224,617
Total Stockholders’ (Deficit) Equity	(1,255,223)	1,235,575
TOTAL LIABILITIES, COMMON STOCK SUBJECT TO POSSIBLE REDEMPTION AND STOCKHOLDERS’ (DEFICIT) EQUITY	26,613,548	178,880,786
Related party
Current assets
Due from related party	$ 32,900	$ 22,740

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares	Sep. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Common stock subject to possible redemption, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock subject to possible redemption, shares	2,429,380	17,250,000
Common stock subject to possible redemption, value per shares (in Dollars per share)	$ 10.61	$ 10.26
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	4,762,500	4,762,500
Common stock, shares outstanding	4,762,500	4,762,500
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock shares issued
Preferred stock shares outstanding

Unaudited Condensed Consolidate

Unaudited Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Formation and operational costs	$ 496,433	$ 268,104	$ 1,020,136	$ 509,868
Loss from operations	(496,433)	(268,104)	(1,020,136)	(509,868)
Other income:
Interest earned on marketable securities held in Trust Account	1,210,122	791,293	5,218,485	966,017
Total other income	1,210,122	791,293	5,218,485	966,017
Income before provision for income taxes	713,689	523,189	4,198,349	456,149
Provision for income taxes	(251,753)	(155,767)	(1,072,509)	(181,760)
Net income	$ 461,936	$ 367,422	$ 3,125,840	$ 274,389
Redeemable Shares
Other income:
Weighted average shares outstanding (in Shares)	9,106,802	17,250,000	14,525,621	8,942,096
Basic net income per common share (in Dollars per share)	$ 0.03	$ 0.02	$ 0.16	$ 0.02
Non-Redeemable Shares
Other income:
Weighted average shares outstanding (in Shares)	4,762,500	4,762,500	4,762,500	4,274,862
Basic net income per common share (in Dollars per share)	$ 0.03	$ 0.02	$ 0.16	$ 0.02

Unaudited Condensed Consolida_2

Unaudited Condensed Consolidated Statements of Operations (Parentheticals) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Redeemable Shares
Diluted net income per common share	$ 0.03	$ 0.02	$ 0.16	$ 0.02
Non-Redeemable Shares
Diluted net income per common share	$ 0.03	$ 0.02	$ 0.16	$ 0.02

Unaudited Condensed Consolida_3

Unaudited Condensed Consolidated Statements of Changes in Stockholders’ (Deficit) Equity - USD ($)	Common Stock	Additional Paid-in Capital	Retained Earnings	Total
Balance at Dec. 31, 2021	$ 431	$ 24,569	$ (7,048)	$ 17,952
Balance (in Shares) at Dec. 31, 2021	4,312,500
Net income (loss)			(7,990)	(7,990)
Balance at Mar. 31, 2022	$ 431	24,569	(15,038)	9,962
Balance (in Shares) at Mar. 31, 2022	4,312,500
Balance at Dec. 31, 2021	$ 431	24,569	(7,048)	17,952
Balance (in Shares) at Dec. 31, 2021	4,312,500
Net income (loss)				274,389
Balance at Sep. 30, 2022	$ 476	1,157,235	267,341	1,425,052
Balance (in Shares) at Sep. 30, 2022	4,762,500
Balance at Mar. 31, 2022	$ 431	24,569	(15,038)	9,962
Balance (in Shares) at Mar. 31, 2022	4,312,500
Sale of 8,537,500 Private Placement Warrants		8,537,500		8,537,500
Issuance of Representative Shares	$ 45	3,463,629		3,463,674
Issuance of Representative Shares (in Shares)	450,000
Fair value of Public Warrants at issuance		3,379,730		3,379,730
Allocated value of transaction costs to Common Stock		(340,594)		(340,594)
Accretion of stock subject to redemption amount		(13,322,073)		(13,322,073)
Net income (loss)			(85,043)	(85,043)
Balance at Jun. 30, 2022	$ 476	1,742,761	(100,081)	1,643,156
Balance (in Shares) at Jun. 30, 2022	4,762,500
Accretion of stock subject to redemption amount		(585,526)		(585,526)
Net income (loss)			367,422	367,422
Balance at Sep. 30, 2022	$ 476	1,157,235	267,341	1,425,052
Balance (in Shares) at Sep. 30, 2022	4,762,500
Balance at Dec. 31, 2022	$ 476	10,482	1,224,617	1,235,575
Balance (in Shares) at Dec. 31, 2022	4,762,500
Accretion of stock subject to redemption amount		(10,482)	(1,449,869)	(1,460,351)
Net income (loss)			1,211,445	1,211,445
Balance at Mar. 31, 2023	$ 476		986,193	986,669
Balance (in Shares) at Mar. 31, 2023	4,762,500
Balance at Dec. 31, 2022	$ 476	10,482	1,224,617	1,235,575
Balance (in Shares) at Dec. 31, 2022	4,762,500
Net income (loss)				3,125,840
Balance at Sep. 30, 2023	$ 476		(1,255,699)	(1,255,223)
Balance (in Shares) at Sep. 30, 2023	4,762,500
Balance at Mar. 31, 2023	$ 476		986,193	986,669
Balance (in Shares) at Mar. 31, 2023	4,762,500
Accretion of stock subject to redemption amount			(1,627,256)	(1,627,256)
Net income (loss)			1,452,459	1,452,459
Balance at Jun. 30, 2023	$ 476		811,396	811,872
Balance (in Shares) at Jun. 30, 2023	4,762,500
Accretion of stock subject to redemption amount			(977,069)	(977,069)
Excise taxes related to redemptions			(1,551,962)	(1,551,962)
Net income (loss)			461,936	461,936
Balance at Sep. 30, 2023	$ 476		$ (1,255,699)	$ (1,255,223)
Balance (in Shares) at Sep. 30, 2023	4,762,500

Unaudited Condensed Consolida_4

Unaudited Condensed Consolidated Statements of Changes in Stockholders’ (Deficit) Equity (Parentheticals)	3 Months Ended
	Jun. 30, 2022 USD ($)
Statement of Stockholders' Equity [Abstract]
Sale of Private Placement Warrants	$ 8,537,500

Unaudited Condensed Consolida_5

Unaudited Condensed Consolidated Statement of Cash Flows - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Cash Flows from Operating Activities:
Net income	$ 3,125,840	$ 274,389
Adjustments to reconcile net income to net cash used in operating activities:
Interest earned on marketable securities held in Trust Account	(5,218,485)	(966,017)
Changes in operating assets and liabilities:
Prepaid expenses	277,407	(644,798)
Accrued offering costs and expenses	84,664	68,994
Due from related party	(10,160)	(22,740)
Income taxes payable	(211,516)	181,760
Net cash used in operating activities	(1,952,250)	(1,108,412)
Cash Flows from Investing Activities:
Investment of cash in Trust Account	(30,000)	(175,087,500)
Cash withdrawn from Trust Account to pay franchise and income taxes	1,784,960
Cash withdrawn from Trust Account in connection with redemption	155,196,226
Net cash provided by (used in) investing activities	156,951,186	(175,087,500)
Cash Flows from Financing Activities:
Proceeds from sale of Units, net of underwriting discounts paid		169,050,000
Proceeds from sale of Private Placement Warrants		8,537,500
Repayment of promissory note – related party		(546,343)
Payment of deferred offering costs	(70,000)	(481,498)
Redemption of common stock	(155,196,226)
Net cash (used in) provided by financing activities	(155,266,226)	176,559,659
Net Change in Cash	(267,290)	363,747
Cash – Beginning of period	765,243	464,071
Cash – End of period	497,953	827,818
Supplementary cash flow information:
Cash paid for taxes	1,284,025
Non-cash financing activities:
Excise taxes payable related to redemptions	1,551,962
Offering costs included in accrued offerings costs		95,000
Issuance of Representative Shares as consideration for transaction costs		$ 3,463,674

Description of Organization and

Description of Organization and Business Operations	9 Months Ended
	Sep. 30, 2023
Description of Organization and Business Operations [Abstract]
DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS	NOTE 1. DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS Global Blockchain Acquisition Corp. (“Global Blockchain” or “GBBK”) is a blank check company incorporated in Delaware on March 18, 2021. Global Blockchain was formed for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business combination with one or more businesses (“Business Combination”). Global Blockchain has one wholly owned subsidiary, GB Merger Sub Inc., a Georgia corporation, which was formed on August 3, 2023. Global Blockchain and its subsidiary are collectively referred to as “the Company”. On August 17, 2023, Global Blockchain entered into an Agreement and Plan of Merger (the “Merger Agreement”) with Merger Sub, Cardea Corporate Holdings, Inc., a Georgia corporation (“Cardea”), Dr. Max Hooper, an individual, in the capacity as representative for the Company and its subsidiaries, and Jordan Waring, an individual, in the capacity as the representative for shareholders of Cardea. Pursuant to the Merger Agreement, and subject to the terms and conditions set forth therein, upon the consummation of the transactions contemplated thereby (the “Closing”), Merger Sub will merge with and into Cardea, with Cardea surviving as a wholly-owned subsidiary of Global Blockchain (the “Business Combination”), and with Cardea’s equity holders receiving shares of Global Blockchain’s common stock. As of September 30, 2023, the Company had not commenced any operations. All activity through September 30, 2023 relates to the Company’s formation, initial public offering (the “Initial Public Offering”), which is described below, and subsequent to the Initial Public Offering, identifying target company for a Business Combination and entering into the Merger Agreement. The Company will not generate any operating revenues until after the completion of its initial Business Combination, at the earliest. The Company will generate non-operating income in the form of interest income from the proceeds derived from the Initial Public Offering. The Company has selected December 31 as its fiscal year end. The registration statement for the Company’s Initial Public Offering was declared effective on May 9, 2022. On May 12, 2022, the Company completed the Initial Public Offering of 17,250,000 units (the “Units” and, with respect to the shares included in the Units being offered, the “Public Shares”), which includes the full exercise by the underwriter of its over-allotment option in the amount of 2,250,000 Units, at $10.00 per Unit, generating gross proceeds of $172,500,000, which is described in Note 3. Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale of 8,537,500 warrants at a price of $1.00 per Private Placement Warrant in a private placement to the Sponsor, I-Bankers Securities, Inc. (“I-Bankers”) and Dawson James Securities, Inc. (“Dawson James”) (together, the “Private Placement Warrants”), generating gross proceeds of $8,537,500, which is described in Note 4. Transaction costs amounted to $7,597,200, consisting of $3,450,000 of underwriting fees, and $4,147,200 of other offering costs, which includes the fair value of the issuance of representative shares of $3,463,674. The Company’s Business Combination must be with one or more target businesses that together have a fair market value equal to at least 80% of the value of the assets held in the Trust Account (as defined below) (excluding taxes payable on the interest earned on the Trust Account) at the time of the signing a definitive agreement in connection with the initial Business Combination. However, the Company will only complete a Business Combination if the post-transaction company owns or acquires 50% or more of the outstanding voting securities of the target or otherwise acquires a controlling interest in the target sufficient for it not to be required to register as an investment company under the Investment Company Act. There is no assurance that the Company will be able to successfully effect a Business Combination. Following the closing of the Initial Public Offering on May 12, 2022, an amount of $175,087,500 ($10.15 per Unit) from the net proceeds of the sale of the Units in the Initial Public Offering and private placement were placed in a Trust Account (“Trust Account”) and were invested in United States government treasury bills with a maturity of 185 days or less or in money market funds investing solely in United States Treasuries and meeting certain conditions under Rule 2a-7 under the Investment Company Act, as determined by the Company. Except with respect to interest earned on the funds held in the trust account that may be released to the Company to pay the Company’s taxes, if any, the proceeds from the Initial Public Offering will not be released from the trust account until the earliest of (i) the completion of the initial Business Combination, (ii) the redemption of any public shares properly tendered in connection with a stockholder vote to amend the Company’s amended and restated certificate of incorporation (A) to modify the substance or timing of the Company’s obligation to redeem 100% of the public shares if the Company does not complete the initial Business Combination within the combination period, or (B) with respect to any other provision relating to stockholders’ rights or pre-Business Combination activity, or (iii) the redemption of all of the Company’s public shares if the Company is unable to complete the Business Combination within the combination period, subject to applicable law. The proceeds deposited in the trust account could become subject to the claims of the Company’s creditors, if any, which could have priority over the claims of the Company’s public stockholders. The proceeds held in the trust account may be invested by the trustee only in United States government treasury bills with a maturity of 185 days or less or in money market funds investing solely in United States Treasuries and meeting certain conditions under Rule 2a-7 under the Investment Company Act. Because the investment of the proceeds will be restricted to these instruments, the Company believes it will meet the requirements for the exemption provided in Rule 3a-1 promulgated under the Investment Company Act. If the Company was deemed to be subject to the Investment Company Act, compliance with these additional regulatory burdens would require additional expenses for which it has not allotted funds and may hinder its ability to consummate a Business Combination. If the Company is unable to complete its initial Business Combination, its public stockholders may receive only approximately $10.15 per share on the liquidation of its trust account and its warrants will expire worthless. The Company will provide its public stockholders with the opportunity to redeem all or a portion of their public shares upon the completion of its initial Business Combination either (i) in connection with a stockholder meeting called to approve the Business Combination or (ii) by means of a tender offer. The decision as to whether the Company will seek stockholder approval of a proposed Business Combination or conduct a tender offer will be made by the Company, solely in its discretion, and will be based on a variety of factors such as the timing of the transaction and whether the terms of the transaction would require it to seek stockholder approval under the law or stock exchange listing requirement. The Company will provide its public stockholders with the opportunity to redeem all or a portion of their public shares upon the completion of its initial Business Combination at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the trust account as of two business days prior to the consummation of its initial Business Combination, including interest (which interest shall be net of taxes payable) divided by the number of then outstanding public shares, subject to the limitations described herein. The amount in the trust account is initially anticipated to be $10.15 per public share. The per share amount the Company will distribute to investors who properly redeem their shares will not be reduced by the business combination marketing fee payable to I-Bankers and Dawson James. The shares of common stock subject to redemption were recorded at redemption value and classified as temporary equity upon the completion of the Initial Public Offering, in accordance with Accounting Standards Codification (“ASC”) Topic 480, “Distinguishing Liabilities from Equity.” In such case, the Company will proceed with a Business Combination if the Company has net tangible assets of at least $5,000,001 upon such consummation of a Business Combination and, if the Company seeks stockholder approval, a majority of the issued and outstanding shares voted are voted in favor of the Business Combination. If the Company is unable to complete an initial Business Combination prior to May 12, 2024 (if the Company extends the period of time to consummate a Business Combination), it 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 (which interest shall be net of taxes payable, and less up to $100,000 of interest to pay dissolution expenses) divided by the number of then outstanding public shares, which redemption will completely extinguish public stockholders’ rights as stockholders (including the right to receive further liquidation distributions, if any), subject to applicable law, and (iii) as promptly as reasonably possible following such redemption, subject to the approval of the Company’s remaining stockholders and its board of directors, dissolve and liquidate, subject in each case to its obligations under Delaware law to provide for claims of creditors and the requirements of other applicable law. There will be no redemption rights or liquidating distributions with respect to the Company’s warrants, which will expire worthless if the Company fail to complete its Business Combination within the combination period. The Company held a meeting on August 8, 2023 to vote on the proposal to amend the Company’s amended and restated certificate of incorporation to extend the date by which the Company must consummate a business combination or, if it fails to do so, cease its operations and redeem or repurchase 100% of the shares of the Company’s common stock issued in the Company’s initial public offering, from August 12, 2023, monthly for up to nine additional months at the election of the Company, ultimately until as late as May 12, 2024 (the “Extension”, and such extension date the “Extended Date”). In connection with the vote, 14,820,620 shares of the Company’s common stock were redeemed with a total redemption payment of $155,196,226. The Sponsor, holders of the representative shares, officers and directors have entered into a letter agreement with the Company, pursuant to which they have agreed (i) to waive their redemption rights with respect to their Founder Shares and public shares in connection with the completion of the Company’s initial Business Combination and (ii) to waive their rights to liquidating distributions from the Trust Account with respect to their Founder Shares if the Company fails to complete its initial Business Combination within the combination period (although they will be entitled to liquidating distributions from the Trust Account with respect to any public shares they hold if the Company fails to complete its Business Combination within the prescribed time frame). The Sponsor, officers and directors have agreed to vote their Founder Shares and any public shares purchased during or after the Initial Public Offering in favor of its initial Business Combination. The Sponsor has agreed that it will be liable to the Company if and to the extent any claims by a vendor for services rendered or products sold to the Company, or a prospective target business with which the Company has discussed entering into a transaction agreement, reduce the amount of funds in the Trust Account to below (i) $10.15 per public share or (ii) such lesser amount per public share held in the Trust Account as of the date of the liquidation of the Trust Account due to reductions in the value of the trust assets, in each case net of the interest which may be released to the Company to pay taxes, except as to any claims by a third party who executed a waiver of any and all rights to seek access to the Trust Account and except as to any claims under indemnity of the underwriters of the Initial Public Offering against certain liabilities, including liabilities under the Securities Act. Moreover, in the event that an executed waiver is deemed to be unenforceable against a third party, the Sponsor will not be responsible to the extent of any liability for such third-party claims. Liquidity and Going Concern As of September 30, 2023, the Company had $497,953 in operating cash, $25,831,687 in securities held in the Trust Account to be used for a Business Combination or to repurchase or redeem its common stock in connection therewith and working capital of $251,518. Until the consummation of a Business Combination, the Company will be using the funds not held in the Trust Account for identifying and evaluating prospective acquisition candidates, performing due diligence on prospective target businesses, paying for travel expenditures, selecting the target business to acquire, and structuring, negotiating and consummating the Business Combination. In connection with the Company’s assessment of going concern considerations in accordance with Financial Accounting Standards Board’s (“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 as late as May 12, 2024, 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. Management has determined that the Company’s liquidity position and mandatory liquidation, should a Business Combination not occur, and potential subsequent dissolution, raise substantial doubt about the Company’s ability to continue as a going concern. Management intends to complete a Business Combination; however, the Company cannot guarantee that a Business Combination will take place. No adjustments have been made to the carrying amounts of assets or liabilities should the Company be required to liquidate after May 12, 2024. Risks and Uncertainties Management continues to evaluate the impact of the COVID-19 pandemic and has concluded that while it is reasonably possible that the virus could have a negative effect on the Company’s financial position, results of its operations, and/or search for a target company, the specific impact is not readily determinable as of the date of the unaudited condensed consolidated financial statements. The unaudited condensed consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. Additionally, as a result of the military action commenced in February 2022 by the Russian Federation and Belarus in the country of Ukraine and related economic sanctions, the Company’s ability to consummate a Business Combination, or the operations of a target business with which the Company ultimately consummates a Business Combination, may be materially and adversely affected. In addition, the Company’s ability to consummate a transaction may be dependent on the ability to raise equity and debt financing which may be impacted by these events, including as a result of increased market volatility, or decreased market liquidity in third-party financing being unavailable on terms acceptable to the Company or at all. The impact of this action and related sanctions on the world economy and the specific impact on the Company’s financial position, results of operations and/or ability to consummate a Business Combination are not yet determinable. The unaudited condensed consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. Inflation Reduction Act of 2022 On August 16, 2022, the Inflation Reduction Act of 2022 (the “IR Act”) was signed into federal law. The IR Act provides for, among other things, a new U.S. federal 1% excise tax on certain repurchases of stock by publicly traded U.S. domestic corporations and certain U.S. domestic subsidiaries of publicly traded foreign corporations occurring on or after January 1, 2023. The excise tax is imposed on the repurchasing corporation itself, not its shareholders from which shares are repurchased. The amount of the excise tax is generally 1% of the fair market value of the shares repurchased at the time of the repurchase. However, for purposes of calculating the excise tax, repurchasing corporations are permitted to net the fair market value of certain new stock issuances against the fair market value of stock repurchases during the same taxable year. In addition, certain exceptions apply to the excise tax. The U.S. Department of the Treasury (the “Treasury”) has been given authority to provide regulations and other guidance to carry out and prevent the abuse or avoidance of the excise tax. Any redemption or other repurchase that occurs after December 31, 2022, in connection with a Business Combination, extension vote or otherwise, may be subject to the excise tax. Whether and to what extent the Company would be subject to the excise tax in connection with a Business Combination, extension vote or otherwise would depend on a number of factors, including (i) the fair market value of the redemptions and repurchases in connection with the Business Combination, extension or otherwise, (ii) the structure of a Business Combination, (iii) the nature and amount of any “PIPE” or other equity issuances in connection with a Business Combination (or otherwise issued not in connection with a Business Combination but issued within the same taxable year of a Business Combination) and (iv) the content of regulations and other guidance from the Treasury. In addition, because the excise tax would be payable by the Company and not by the redeeming holder, the mechanics of any required payment of the excise tax have not been determined. The foregoing could cause a reduction in the cash available on hand to complete a Business Combination and in the Company’s ability to complete a Business Combination.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2023
Summary of Significant Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X of the SEC. Certain information or footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted, pursuant to the rules and regulations of the SEC for interim financial reporting. Accordingly, they do not include all the information and footnotes necessary for a complete presentation of financial position, results of operations, or cash flows. In the opinion of management, the accompanying unaudited condensed consolidated financial statements include all adjustments, consisting of a normal recurring nature, which are necessary for a fair presentation of the financial position, operating results and cash flows for the periods presented. The accompanying unaudited condensed consolidated financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K for the period ended December 31, 2022 filed with the SEC on March 31, 2023. The interim results for the three and nine months ended September 30, 2023 are not necessarily indicative of the results to be expected for the period ending December 31, 2023 or for any future periods. 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. Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s 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. Use of Estimates The preparation of the unaudited condensed consolidated financial statements in conformity with GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the unaudited condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the 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. Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company did not have any cash equivalents as of September 30, 2023 and December 31, 2022. Offering Costs The Company complies with the requirements of the ASC 340-10-S99-1 and SEC Staff Accounting Bulletin (“SAB”) Topic 5A — “Expenses of Offering”. Offering costs consist of legal, accounting, underwriting fees and other costs incurred through the balance sheet date that are directly related to the Initial Public Offering. Offering costs were charged to temporary equity and permanent equity based on relative fair values of the equity instruments purchased, upon the completion of the Initial Public Offering. Offering costs consist of legal, accounting, underwriting fees and other costs incurred through the balance sheet date that are directly related to the Initial Public Offering. Offering costs amounting to $7,597,200 were charged to common stock subject to possible redemption upon the completion of Initial Public Offering. As of September 30, 2023 and December 31, 2022, there were no amounts recorded under deferred offering costs in the accompanying condensed consolidated balance sheets. Warrant Instruments The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms and applicable authoritative guidance in Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 480, Distinguishing Liabilities from Equity (“ASC 480”) and ASC 815, Derivatives and Hedging (“ASC 815”). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed to the Company’s own common stock, among other conditions for equity classification. This assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent quarterly period end date while the warrants are outstanding. For issued or modified warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of additional paid-in capital at the time of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to be recorded at their initial fair value on the date of issuance, and each balance sheet date thereafter. The Company’s has analyzed the Public Warrants and Private Warrants and determined they are considered to be freestanding instruments and do not exhibit any of the characteristics in ASC 480 and therefore are not classified as liabilities under ASC 480. The warrants meet all of the requirements for equity classification under ASC 815 and therefore are classified in equity. Common Stock Subject to Possible Redemption The Company accounts for its common stock subject to possible redemption in accordance with the guidance in ASC 480, “Distinguishing Liabilities from Equity.” Common stock subject to mandatory redemption are classified as a liability instrument and are measured at redemption value. Conditionally redeemable common stock (including common stock that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) are classified as temporary equity. At all other times, common stock are classified as stockholders’ equity. The Company’s common stock feature certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, common stock subject to possible redemption are presented at redemption value as temporary equity, outside of the permanent deficit section of the Company’s balance sheets. The Company recognizes changes in redemption value immediately as they occur and adjusts the carrying value of redeemable common stock to equal the redemption value at the end of each reporting period. Immediately upon the closing of the Initial Public Offering, the Company recognized the accretion from initial book value to redemption amount value. The change in the carrying value of redeemable common stock resulted in charges against additional paid-in capital and accumulated. At September 30, 2023 and December 31, 2022, the common stock reflected in the condensed consolidated balance sheets is reconciled in the following table: Gross proceeds $ 172,500,000 Less: Proceeds allocated to Public Warrants (3,379,730 ) Common stock issuance costs (7,256,606 ) Plus: Accretion of carrying value to redemption value 15,054,352 Common stock subject to possible redemption, December 31, 2022 176,918,016 Less: Redemptions (155,196,226 ) Plus: Accretion of carrying value to redemption value 4,064,676 Common stock subject to possible redemption, September 30, 2023 $ 25,786,466 Income Taxes ASC 740-270-25-2 requires that an annual effective tax rate be determined and such annual effective rate applied to year to date income in interim periods under ASC 740-270-30-5. The Company accounts for income taxes under ASC 740, “Income Taxes.” ASC 740, Income Taxes, requires the recognition of deferred tax assets and liabilities for both the expected impact of differences between the unaudited condensed consolidated financial statements and tax basis of assets and liabilities and for the expected future tax benefit to be derived from tax loss and tax credit carry forwards. ASC 740 additionally requires a valuation allowance to be established when it is more likely than not that all or a portion of deferred tax assets will not be realized. As of September 30, 2023 and December 31, 2022, the Company’s deferred tax asset had a full valuation allowance recorded against it. The Company’s effective tax rate was (35.27%) and (29.77)% for the three months ended September 30, 2023 and 2022, respectively, and (25.55%) and 39.85% for the nine months ended September 30, 2023 and 2022, respectively. The effective tax rate differs from the statutory tax rate of 21% for the three and nine months ended September 30, 2023 and 2022, due to the valuation allowance on the deferred tax assets. ASC 740 also clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. ASC 740 also provides guidance on derecognition, classification, interest and penalties, accounting in interim period, disclosure and transition. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of September 30, 2023 and December 31, 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 identified the United States as its only “major” tax jurisdiction. The Company is subject to income taxation by major taxing authorities since inception. These examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with federal and state tax laws. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months. Net Income (Loss) per Common Share Net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of common shares outstanding for the period. The Company’s condensed consolidated statements of operations include a presentation of income (loss) per share for common shares subject to possible redemption in a manner similar to the two-class method of income (loss) per share. Net income per common share, basic and diluted, for redeemable common stock is calculated by dividing the interest income earned on the Trust Account, by the weighted average number of redeemable common stock outstanding since original issuance. Net income (loss) per common share, basic and diluted, for common stock is calculated by dividing the net income (loss), adjusted for income (loss) attributable to redeemable common stock, net of applicable franchise and income taxes, by the weighted average number of common stock outstanding for the period. Common stock includes the Founder Shares as these shares do not have any redemption features and do not participate in the income earned on the Trust Account. The following table reflects the calculation of basic and diluted net income (loss) per common share (in dollars, except per share amounts): For the Three Months Ended September 30, 2023 2022 Redeemable Non- Redeemable Non- Numerator: Allocation of net income $ 303,314 $ 158,622 $ 287,929 $ 79,493 Denominator: Basic and diluted weighted average shares outstanding 9,106,802 4,762,500 17,250,000 4,762,500 Basic and diluted net income per common share $ 0.03 $ 0.03 $ 0.02 $ 0.02 For the Nine Months Ended September 30, 2023 2022 Redeemable Non- Redeemable Non- Numerator: Allocation of net income $ 2,354,028 $ 771,812 $ 185,641 $ 88,748 Denominator: Basic and diluted weighted average shares outstanding 14,525,621 4,762,500 8,942,096 4,274,862 Basic and diluted net income per common share $ 0.16 $ 0.16 $ 0.02 $ 0.02 Concentration of Credit Risk The Company has significant cash balances at financial institutions which throughout the year regularly exceed the federally insured limit of $250,000. Any loss incurred or a lack of access to such funds could have a significant adverse impact on the Company’s financial condition, results of operations, and cash flows. Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC Topic 820, “Fair Value Measurement,” approximates the carrying amounts represented in the accompanying balance sheets, primarily due to their short-term nature. Recent Accounting Standards In June 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-13 – Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”). Management does not believe that any recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s unaudited condensed consolidated financial statements.

Initial Public Offering

Initial Public Offering	9 Months Ended
	Sep. 30, 2023
Initial Public Offering [Abstract]
INITIAL PUBLIC OFFERING	NOTE 3. INITIAL PUBLIC OFFERING In the Initial Public Offering, the Company sold 17,250,000 Units, which includes a full exercise by the underwriters of their over-allotment option in the amount of 2,250,000 Units, at a purchase price of $10.00 per Unit. Each unit that the Company sold in the Initial Public Offering had a price of $10.00 and consists of one share of common stock, one redeemable warrant, and one right, which right entitles the holder to one-tenth share of common stock upon the consummation the Business Combination.

Private Placement

Private Placement	9 Months Ended
	Sep. 30, 2023
Private Placement [Abstract]
PRIVATE PLACEMENT	NOTE 4. PRIVATE PLACEMENT Simultaneously with the closing of the Initial Public Offering, the Company’s Sponsor, I-Bankers and Dawson James purchased an aggregate of 8,537,500 warrants at a price of $1.00 per warrant ($8,537,500 in the aggregate) in a private placement. Of such amount, (i) 6,812,500 warrants were purchased by the Sponsor, (ii) 1,466,250 warrants were purchased by I-Bankers and (iii) 258,750 warrants were purchased by Dawson James. The private placement warrants (including the common stock issuable upon exercise of the private placement warrants) will (with limited exceptions) not be transferable, assignable or salable until 30 days after the completion of the initial Business Combination and they will not be redeemable by the Company so long as they are held by the original holders or their permitted transferees. Otherwise, the private placement warrants have terms and provisions that are identical to those of the warrants being sold as part of the units in the Initial Public Offering. If the private placement warrants are held by holders other than the original holders or their permitted transferees, the private placement warrants will be redeemable by the Company and exercisable by the holders on the same basis as the warrants included in the units being sold in the Initial Public Offering. If holders of the private placement warrants elect to exercise them on a cashless basis, they would pay the exercise price by surrendering his, her or its warrants for that number of shares of common stock equal to the quotient obtained by dividing (x) the product of the number of shares of common stock underlying the warrants, multiplied by the difference between the exercise price of the warrants and the “fair market value” (defined below) by (y) the fair market value. The “fair market value” shall mean the average reported last sale price of the common stock for the 10 trading days ending on the third trading day prior to the date on which the notice of warrant exercise is sent to the warrant agent.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 5. RELATED PARTY TRANSACTIONS Founder Shares In August 2021, the Sponsor paid $25,000, or approximately $0.006 per share, to cover certain of the offering costs in exchange for an aggregate of 4,312,500 shares of common stock, par value $0.0001 per share (the “Founder Shares”). The initial stockholders have agreed not to transfer, assign or sell any of their Founder Shares until the earlier to occur of: (A) one year after the completion of the initial Business Combination or (B) the date on which the Company completes a liquidation, merger, stock exchange or other similar transaction after the initial Business Combination that results in all of the Company’s public stockholders having the right to exchange their shares of common stock for cash, securities or other property (except as described herein under “Principal Stockholders — Transfers of Founder Shares. Private Placement Warrants and Underlying Securities”). The Company refers to such transfer restrictions throughout this Report as the “lock-up”. Notwithstanding the foregoing, if the last sale price of the common stock equals or exceeds $12.00 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within any 30-trading day period commencing at least 150 days after the initial Business Combination, the Founder Shares will be released from the lock-up. Administrative Services Agreement The Company entered into an agreement, commencing on May 9, 2022, to pay an affiliate of the Company’s officers a total of $5,000 per month for office space, utilities, secretarial support and other administrative and consulting services. Upon completion of the Company’s Business Combination or its liquidation, the Company will cease paying these monthly fees. For the three and nine months ended September 30, 2023, the Company incurred $15,000 and $45,000 for these services, respectively. For the three and nine months ended September 30, 2022, the Company incurred $15,000 and $25,000 for these services, respectively. Promissory Note — Related Party On August 17, 2021, the Sponsor issued an unsecured promissory note to the Company (the “Promissory Note”), pursuant to which the Company could borrow up to an aggregate principal amount of $600,000. The Promissory Note was non-interest bearing and payable on the earlier of (i) December 31, 2021 or (ii) the consummation of the Initial Public Offering. As of September 30, 2023 and December 31, 2022, there were no outstanding amounts under the Promissory Note. The outstanding amount of $546,343 was repaid at the closing of the Initial Public Offering on May 12, 2022. Borrowings under the Promissory Note are no longer available. Due from Related Party As of September 30, 2023 an amount of $32,900 is due to the Company from the Sponsor for funds held outside the operating account. The original purpose of the funds held outside the operating account was to be under the $250,000 Federal Deposit Insurable Corporation (“FDIC”) threshold. As of December 31, 2022 an amount of $22,740 is due to the Company from the Sponsor for miscellaneous fees the Company paid on its behalf and a sum of the funds to be held outside of trust for working capital purposes of approximately $22,000. Related Party Loans In order to finance transaction costs in connection with an intended initial Business Combination, the initial stockholders or an affiliate of the initial stockholders or certain of the Company’s officers and directors may, but are not obligated to, loan the Company funds as may be required (the “Working Capital Loans”). If the Company completes the initial Business Combination, the Company would repay such loaned amounts out of the proceeds of the Trust Account released to the Company. Otherwise, such loans would be repaid only out of funds held outside the Trust Account. In the event that the initial Business Combination does not close, the Company may use a portion of the working capital held outside the Trust Account to repay such loaned amounts but no proceeds from the Trust Account would be used to repay such loaned amounts. Up to $1,500,000 of such loans may be convertible, at the option of the lender, into warrants at a price of $1.00 per warrant of the post Business Combination entity. The warrants would be identical to the Private Placement Warrants, including as to exercise price, exercisability and exercise period. As of September 30, 2023 and December 31, 2022, there were no amounts outstanding under the Working Capital Loans.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2023
Commitments and Contingencies [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 6. COMMITMENTS Registration Rights The holders of the founder shares, the private placement warrants (and underlying securities) and private placement warrants that may be issued upon conversion of working capital loans (and any underlying securities) are entitled to registration rights pursuant to a registration rights agreement. The holders of these securities are entitled to make up to three demands, excluding short form demands, that the Company registers such securities. In addition, the holders have certain “piggy-back” registration rights with respect to registration statements filed subsequent to the completion of the initial Business Combination. However, the registration rights agreement provides that the Company will not permit any registration statement filed under the Securities Act to become effective until termination of the applicable lock-up period described above “— Transfers of Founder Shares, Private Placement Warrants and Underlying Securities.” The Company will bear the expenses incurred in connection with the filing of any such registration statements. Underwriting Agreement The underwriters were paid a cash underwriting discount of two percent (2%) of the gross proceeds of the Initial Public Offering, or $3,450,000. Business Combination Marketing Agreement At the closing of the offering, the Company engaged I-Bankers and Dawson James as advisors in connection with the Company’s business combination to (i) assist the Company in preparing presentations for each potential business combination; (ii) assist the Company in arranging meetings with stockholders, including making calls directly to stockholders, to discuss each potential business combination and each potential target’s attributes and providing regular market feedback, including written status reports, from these meetings and participate in direct interaction with stockholders, in all cases to the extent legally permissible; (iii) introduce the Company to potential investors to purchase securities in connection with each potential business combination; and assist the Company with the preparation of any press releases and filings related to each potential business combination or target. Pursuant to the business combination marketing agreement, I-Bankers and Dawson James are not obligated to assist the Company in identifying or evaluating possible acquisition candidates. Pursuant to the Company’s agreement with I-Bankers and Dawson James, the advisory fees payable to I-Bankers and Dawson James will collectively be 3.5% of the gross proceeds of our initial public offering, including the proceeds from the full exercise of the underwriters’ over-allotment option. Excise Taxes Payable On August 8, 2023, the Company’s stockholders redeemed 14,820,620 shares of common stock for a total of $155,196,226. The Company evaluated the classification and accounting of the excise tax related to the stock redemption under ASC 450, “Contingencies”. ASC 450 states that when a loss contingency exists the likelihood that the future event(s) will confirm the loss or impairment of an asset, or the incurrence of a liability can range from probable to remote. A contingent liability must be reviewed at each reporting period to determine appropriate treatment. The Company evaluated the current status and probability of completing a Business Combination as of September 30, 2023 and determined that a contingent liability should be calculated and recorded. As of September 30, 2023, the Company recorded $1,551,962 of excise tax liability calculated as 1% of shares redeemed. Merger Agreement Pursuant to the Merger Agreement, subject to the terms and conditions set forth therein, (i) upon the consummation of the transactions contemplated by the Merger Agreement (the “Closing”), Merger Sub will merge with and into Cardea (the “Merger” and, together with the other transactions contemplated by the Merger Agreement, the “Transactions”), with Cardea continuing as the surviving corporation in the Merger and a wholly-owned subsidiary of GBBK. In the Merger, (i) all shares of Cardea common stock (together, “Cardea Stock”) issued and outstanding immediately prior to the Effective Time (other than those properly exercising any applicable dissenters rights under Delaware law) will be converted into the right to receive the Merger Consideration (as defined below); and (ii) any securities of Cardea convertible into Cardea Stock, if not exercised or converted prior to the effective time of the Closing will be cancelled, retired, and terminated and cease to represent a right to acquire, be exchanged for or convert into Cardea Stock. At the Closing, GBBK will change its name to “Cardea Capital Holdings, Inc.” Merger Consideration The aggregate merger consideration to be paid pursuant to the Merger Agreement to Cardea Shareholders as of immediately prior to the Effective Time (“Cardea Shareholders”) will be an amount equal to $175,000,000, subject to adjustments for Cardea’s closing net working capital, closing net debt and unpaid transaction expenses (the “Merger Consideration”), plus the additional contingent right to receive the Earnout Shares (as defined below) after the Closing, as described below The Merger Consideration will be allocated among the holders of Cardea’s common stock, pro rata amongst them based on the number of shares of Cardea common stock owned by such shareholder provided, however, that the Merger Consideration otherwise payable to Cardea Shareholders is subject to the withholding of the Escrow Shares (as defined below) and is subject to reduction for indemnification obligations and purchase price adjustments. Escrow Shares At the Closing, one percent (1%) of the Merger Consideration (the “Escrow Shares”) otherwise issuable to the Cardea Stockholders (allocated pro rata among the Cardea Stockholders based on the Merger Consideration otherwise issuable to them at the Closing) will be deposited into a segregated escrow account with Continental Stock Transfer & Trust Company (or such other escrow agent reasonably acceptable to GBBK and Cardea), as escrow agent, and held in escrow together with any dividends, distributions or other income on the Escrow Shares (the “Escrow Property”) in accordance with an escrow agreement to be entered into in connection with the Transactions (the “Escrow Agreement”). The Escrow Property will be held in the escrow account for a period of twelve (12) months after the Closing as the sole and exclusive source of payment for any post-Closing purchase price adjustments and indemnification claims (other than fraud claims). The Cardea Stockholders will have the right to vote the Escrow Shares while they are held in escrow. Earnout In addition to the Merger Consideration set forth above, the Cardea Stockholders will also have a contingent right to receive up to an additional 3,500,000 shares of GBBK common stock (the “Earnout Shares”) after the Closing based on the price performance of the GBBK common stock during the two If there is a final determination that the Cardea Stockholders are entitled to receive Earnout Shares, then such Earnout Shares will be allocated pro rata amongst the Cardea Stockholders. The number of shares of GBBK common stock constituting any earnout payment shall be equitably adjusted for stock splits, stock dividends, combinations, recapitalizations and the like after the Closing. Representative’s Shares The Company issued (i) to I-Bankers Securities (and/or their designees) 382,500 shares of common stock upon the consummation of the Initial Public Offering and (ii) to Dawson James (and/or their designees) 67,500 shares upon the consummation of the Initial Public Offering. The Company determined the fair value of the representative shares to be $3,463,674 (or $7.70 per share) using the Probability Weighted Expected Return Model. The fair value of the shares granted to the underwriters utilized the following assumptions: (1) expected volatility of 2.4%, (2) risk-free interest rate of 1.93%, (3) expected life of 0.97 years, and (4) no dividend. To arrive to the assumptions used in the valuation, comparable for 15 pre-business combination Companies (selected based on industry or sector focus, size, warrant coverage and the remaining term to complete their business combination), were selected. The implied volatility was based on the current quoted prices of the warrants and underlying stock. The risk-free interest rate was based on a 0.5 to 2 year US treasury rate. I-Bankers and Dawson James (and/or their respective designees) have agreed not to transfer, assign or sell any such shares until the completion of the initial Business Combination. In addition, I-Bankers and Dawson James (and/or their respective designees) have agreed (i) to waive their redemption rights with respect to such shares in connection with the completion of the initial Business Combination and (ii) to waive their rights to liquidating distributions from the Trust Account with respect to such shares if the Company fails to complete its initial Business Combination within the combination period.

Stockholders' Equity (Deficit)

Stockholders' Equity (Deficit)	9 Months Ended
	Sep. 30, 2023
Stockholders' Equity [Abstract]
STOCKHOLDERS’ EQUITY (DEFICIT)	NOTE 7. STOCKHOLDERS’ EQUITY (DEFICIT) Common Stock — Common stockholders of record are entitled to one vote for each share held on all matters to be voted on by stockholders. Unless specified in the Company’s amended and restated certificate of incorporation or bylaws, or as required by applicable provisions of the DGCL or applicable stock exchange rules, the affirmative vote of a majority of the Company’s common stock that are voted is required to approve any such matter voted on by the stockholders. There is no cumulative voting with respect to the election of directors, with the result that the holders of more than 50% of the shares voted for the election of directors can elect all of the directors (prior to consummation of the initial Business Combination). The Company’s stockholders are entitled to receive ratable dividends when, as and if declared by the board of directors out of funds legally available therefor. At September 30, 2023 and December 31, 2022, there were 4,762,500 shares of common stock issued and outstanding, excluding 2,429,380 and 17,250,000 shares subject to possible redemption, respectively. Preferred Stock no Warrants The warrants will become exercisable 30 days after the completion of its initial Business Combination, and will expire five years after the completion of the Company’s initial Business Combination, at 5:00 p.m., New York City time, or earlier upon redemption or liquidation. The Company has agreed that as soon as practicable, but in no event later than 15 business days, after the closing of the initial Business Combination, the Company will use its reasonable best efforts to file, and within 60 business days after the closing of the initial Business Combination, to have declared effective, a registration statement relating to the shares of common stock issuable upon exercise of the warrants and to maintain the effectiveness of such registration statement, and a current prospectus relating thereto, until the expiration of the warrants in accordance with the provisions of the warrant agreement. Notwithstanding the above, if the common stock is at the time of any exercise of a warrant not listed on a national securities exchange such that it satisfies the definition of a “covered security” under Section 18(b)(1) of the Securities Act, the Company may, at the Company’s option, require holders of public warrants who exercise their warrants to do so on a “cashless basis” in accordance with Section 3(a)(9) of the Securities Act and, in the event the Company so elects, it will not be required to file or maintain in effect a registration statement, but will use its best efforts to qualify the shares under applicable blue sky laws to the extent an exemption is not available. Redemption of warrants when the price per share of common stock equals or exceeds $18.00. Once the warrants become exercisable, the Company may redeem the outstanding warrants (except as described herein with respect to the private placement warrants): ● in whole and not in part ● at a price of $0.01 per warrant; ● upon a minimum of 30 days’ prior written notice of redemption, which the Company refers to as the 30-day redemption period; and ● if, and only if, the last sale price of the Company’s common stock equals or exceeds $18.00 per share for any 20 trading days within a 30-trading day period ending on the third trading day prior to the date on which the Company sends the notice of redemption to the warrant holders. The Company will not redeem the warrants unless an effective registration statement under the Securities Act covering the shares of common stock issuable upon exercise of the warrants is effective and a current prospectus relating to those shares of common stock is available throughout the 30-day redemption period, except if the warrants may be exercised on a cashless basis and such cashless exercise is exempt from registration under the Securities Act. The Company may not redeem the warrants when a holder may not exercise such warrants. If the Company calls the warrants for redemption as described above, the Company’s management will have the option to require all holders that wish to exercise warrants to do so on a “cashless basis.” In determining whether to require all holders to exercise their warrants on a “cashless basis,” the Company’s management will consider, among other factors, the Company’s cash position, the number of warrants that are outstanding and the dilutive effect on the Company’s stockholders of issuing the maximum number of shares of common stock issuable upon the exercise of the warrants. In such event, each holder would pay the exercise price by surrendering the warrants for that number of shares of common stock equal to the quotient obtained by dividing (x) the product of the number of shares of common stock underlying the warrants, multiplied by the difference between the exercise price of the warrants and the “fair market value” (defined below) by (y) the fair market value. The “fair market value” shall mean the average reported last sale price of the common stock for the 10 trading days ending on the third trading day prior to the date on which the notice of redemption is sent to the holders of warrants.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2023
Fair Value Measurements [Abstract]
FAIR VALUE MEASUREMENTS	NOTE 8. FAIR VALUE MEASUREMENTS The fair value of the Company’s financial assets and liabilities reflects management’s estimate of amounts that the Company would have received in connection with the sale of the assets or paid in connection with the transfer of the liabilities in an orderly transaction between market participants at the measurement date. In connection with measuring the fair value of its assets and liabilities, the Company seeks to maximize the use of observable inputs (market data obtained from independent sources) and to minimize the use of unobservable inputs (internal assumptions about how market participants would price assets and liabilities). The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities: Level 1: Quoted prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis. Level 2: Observable inputs other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active. Level 3: Unobservable inputs based on assessment of the assumptions that market participants would use in pricing the asset or liability. At September 30, 2023, assets held in the Trust Account were comprised of $25,831,687 in a money market fund which is invested primarily in U.S. Treasury Securities. Through September 30, 2023, the Company had withdrawn $1,784,960 of the income earned on the Trust Account to pay taxes obligations. U.S. Treasury Securities are accounted for as trading securities and accordingly, changes in fair value are recorded in the statements of operations. At December 31, 2022, assets held in the Trust Account were comprised of $177,564,388 in a money market fund which is invested primarily in U.S. Treasury Securities. Through December 31, 2022, the Company did not withdraw any of the income earned on the Trust Account. U.S. Treasury Securities are accounted for as trading securities and accordingly, changes in fair value are recorded in the statements of operations. The following table presents information about the Company’s assets and liabilities that are measured at fair value on a recurring basis at September 30, 2023 and December 31, 2022 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value. September 30, 2023 Level Fair Value Assets: Marketable securities held in Trust Account –Money Market Fund 1 $ 25,831,687 December 31, 2022 Level Fair Value Assets: Marketable securities held in Trust Account –Money Market Fund 1 $ 177,564,388

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 9. SUBSEQUENT EVENTS The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the unaudited condensed consolidated financial statements were available to be issued. Based upon this review, other than noted below, the Company did not identify any subsequent events that would have required adjustment or disclosure in the unaudited condensed consolidated financial statements.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended
	Sep. 30, 2023
Summary of Significant Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X of the SEC. Certain information or footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted, pursuant to the rules and regulations of the SEC for interim financial reporting. Accordingly, they do not include all the information and footnotes necessary for a complete presentation of financial position, results of operations, or cash flows. In the opinion of management, the accompanying unaudited condensed consolidated financial statements include all adjustments, consisting of a normal recurring nature, which are necessary for a fair presentation of the financial position, operating results and cash flows for the periods presented. The accompanying unaudited condensed consolidated financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K for the period ended December 31, 2022 filed with the SEC on March 31, 2023. The interim results for the three and nine months ended September 30, 2023 are not necessarily indicative of the results to be expected for the period ending December 31, 2023 or for any future periods.
Emerging Growth Company	Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s 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.
Use of Estimates	Use of Estimates The preparation of the unaudited condensed consolidated financial statements in conformity with GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the unaudited condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the 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.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company did not have any cash equivalents as of September 30, 2023 and December 31, 2022.
Offering Costs	Offering Costs The Company complies with the requirements of the ASC 340-10-S99-1 and SEC Staff Accounting Bulletin (“SAB”) Topic 5A — “Expenses of Offering”. Offering costs consist of legal, accounting, underwriting fees and other costs incurred through the balance sheet date that are directly related to the Initial Public Offering. Offering costs were charged to temporary equity and permanent equity based on relative fair values of the equity instruments purchased, upon the completion of the Initial Public Offering. Offering costs consist of legal, accounting, underwriting fees and other costs incurred through the balance sheet date that are directly related to the Initial Public Offering. Offering costs amounting to $7,597,200 were charged to common stock subject to possible redemption upon the completion of Initial Public Offering. As of September 30, 2023 and December 31, 2022, there were no amounts recorded under deferred offering costs in the accompanying condensed consolidated balance sheets.
Warrant Instruments	Warrant Instruments The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms and applicable authoritative guidance in Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 480, Distinguishing Liabilities from Equity (“ASC 480”) and ASC 815, Derivatives and Hedging (“ASC 815”). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed to the Company’s own common stock, among other conditions for equity classification. This assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent quarterly period end date while the warrants are outstanding. For issued or modified warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of additional paid-in capital at the time of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to be recorded at their initial fair value on the date of issuance, and each balance sheet date thereafter. The Company’s has analyzed the Public Warrants and Private Warrants and determined they are considered to be freestanding instruments and do not exhibit any of the characteristics in ASC 480 and therefore are not classified as liabilities under ASC 480. The warrants meet all of the requirements for equity classification under ASC 815 and therefore are classified in equity.
Common Stock Subject to Possible Redemption	Common Stock Subject to Possible Redemption The Company accounts for its common stock subject to possible redemption in accordance with the guidance in ASC 480, “Distinguishing Liabilities from Equity.” Common stock subject to mandatory redemption are classified as a liability instrument and are measured at redemption value. Conditionally redeemable common stock (including common stock that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) are classified as temporary equity. At all other times, common stock are classified as stockholders’ equity. The Company’s common stock feature certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, common stock subject to possible redemption are presented at redemption value as temporary equity, outside of the permanent deficit section of the Company’s balance sheets. The Company recognizes changes in redemption value immediately as they occur and adjusts the carrying value of redeemable common stock to equal the redemption value at the end of each reporting period. Immediately upon the closing of the Initial Public Offering, the Company recognized the accretion from initial book value to redemption amount value. The change in the carrying value of redeemable common stock resulted in charges against additional paid-in capital and accumulated. At September 30, 2023 and December 31, 2022, the common stock reflected in the condensed consolidated balance sheets is reconciled in the following table: Gross proceeds $ 172,500,000 Less: Proceeds allocated to Public Warrants (3,379,730 ) Common stock issuance costs (7,256,606 ) Plus: Accretion of carrying value to redemption value 15,054,352 Common stock subject to possible redemption, December 31, 2022 176,918,016 Less: Redemptions (155,196,226 ) Plus: Accretion of carrying value to redemption value 4,064,676 Common stock subject to possible redemption, September 30, 2023 $ 25,786,466
Income Taxes	Income Taxes ASC 740-270-25-2 requires that an annual effective tax rate be determined and such annual effective rate applied to year to date income in interim periods under ASC 740-270-30-5. The Company accounts for income taxes under ASC 740, “Income Taxes.” ASC 740, Income Taxes, requires the recognition of deferred tax assets and liabilities for both the expected impact of differences between the unaudited condensed consolidated financial statements and tax basis of assets and liabilities and for the expected future tax benefit to be derived from tax loss and tax credit carry forwards. ASC 740 additionally requires a valuation allowance to be established when it is more likely than not that all or a portion of deferred tax assets will not be realized. As of September 30, 2023 and December 31, 2022, the Company’s deferred tax asset had a full valuation allowance recorded against it. The Company’s effective tax rate was (35.27%) and (29.77)% for the three months ended September 30, 2023 and 2022, respectively, and (25.55%) and 39.85% for the nine months ended September 30, 2023 and 2022, respectively. The effective tax rate differs from the statutory tax rate of 21% for the three and nine months ended September 30, 2023 and 2022, due to the valuation allowance on the deferred tax assets. ASC 740 also clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. ASC 740 also provides guidance on derecognition, classification, interest and penalties, accounting in interim period, disclosure and transition. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of September 30, 2023 and December 31, 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 identified the United States as its only “major” tax jurisdiction. The Company is subject to income taxation by major taxing authorities since inception. These examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with federal and state tax laws. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months.
Net Income (Loss) per Common Share	Net Income (Loss) per Common Share Net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of common shares outstanding for the period. The Company’s condensed consolidated statements of operations include a presentation of income (loss) per share for common shares subject to possible redemption in a manner similar to the two-class method of income (loss) per share. Net income per common share, basic and diluted, for redeemable common stock is calculated by dividing the interest income earned on the Trust Account, by the weighted average number of redeemable common stock outstanding since original issuance. Net income (loss) per common share, basic and diluted, for common stock is calculated by dividing the net income (loss), adjusted for income (loss) attributable to redeemable common stock, net of applicable franchise and income taxes, by the weighted average number of common stock outstanding for the period. Common stock includes the Founder Shares as these shares do not have any redemption features and do not participate in the income earned on the Trust Account. The following table reflects the calculation of basic and diluted net income (loss) per common share (in dollars, except per share amounts): For the Three Months Ended September 30, 2023 2022 Redeemable Non- Redeemable Non- Numerator: Allocation of net income $ 303,314 $ 158,622 $ 287,929 $ 79,493 Denominator: Basic and diluted weighted average shares outstanding 9,106,802 4,762,500 17,250,000 4,762,500 Basic and diluted net income per common share $ 0.03 $ 0.03 $ 0.02 $ 0.02 For the Nine Months Ended September 30, 2023 2022 Redeemable Non- Redeemable Non- Numerator: Allocation of net income $ 2,354,028 $ 771,812 $ 185,641 $ 88,748 Denominator: Basic and diluted weighted average shares outstanding 14,525,621 4,762,500 8,942,096 4,274,862 Basic and diluted net income per common share $ 0.16 $ 0.16 $ 0.02 $ 0.02
Concentration of Credit Risk	Concentration of Credit Risk The Company has significant cash balances at financial institutions which throughout the year regularly exceed the federally insured limit of $250,000. Any loss incurred or a lack of access to such funds could have a significant adverse impact on the Company’s financial condition, results of operations, and cash flows.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC Topic 820, “Fair Value Measurement,” approximates the carrying amounts represented in the accompanying balance sheets, primarily due to their short-term nature.
Recent Accounting Standards	Recent Accounting Standards In June 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-13 – Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”). Management does not believe that any recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s unaudited condensed consolidated financial statements.
Principles of 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.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2023
Summary of Significant Accounting Policies [Abstract]
Schedule of Common Stock Reflected in the Balance Sheet	At September 30, 2023 and December 31, 2022, the common stock reflected in the condensed consolidated balance sheets is reconciled in the following table: Gross proceeds $ 172,500,000 Less: Proceeds allocated to Public Warrants (3,379,730 ) Common stock issuance costs (7,256,606 ) Plus: Accretion of carrying value to redemption value 15,054,352 Common stock subject to possible redemption, December 31, 2022 176,918,016 Less: Redemptions (155,196,226 ) Plus: Accretion of carrying value to redemption value 4,064,676 Common stock subject to possible redemption, September 30, 2023 $ 25,786,466
Schedule of Basic and Diluted Net Income (Loss) Per Common Share	The following table reflects the calculation of basic and diluted net income (loss) per common share (in dollars, except per share amounts): For the Three Months Ended September 30, 2023 2022 Redeemable Non- Redeemable Non- Numerator: Allocation of net income $ 303,314 $ 158,622 $ 287,929 $ 79,493 Denominator: Basic and diluted weighted average shares outstanding 9,106,802 4,762,500 17,250,000 4,762,500 Basic and diluted net income per common share $ 0.03 $ 0.03 $ 0.02 $ 0.02 For the Nine Months Ended September 30, 2023 2022 Redeemable Non- Redeemable Non- Numerator: Allocation of net income $ 2,354,028 $ 771,812 $ 185,641 $ 88,748 Denominator: Basic and diluted weighted average shares outstanding 14,525,621 4,762,500 8,942,096 4,274,862 Basic and diluted net income per common share $ 0.16 $ 0.16 $ 0.02 $ 0.02

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2023
Fair Value Measurements [Abstract]
Schedule of Assets and Liabilities that are Measured at Fair Value on a Recurring Basis	The following table presents information about the Company’s assets and liabilities that are measured at fair value on a recurring basis at September 30, 2023 and December 31, 2022 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value. September 30, 2023 Level Fair Value Assets: Marketable securities held in Trust Account –Money Market Fund 1 $ 25,831,687 December 31, 2022 Level Fair Value Assets: Marketable securities held in Trust Account –Money Market Fund 1 $ 177,564,388

Description of Organization a_2

Description of Organization and Business Operations (Details) - USD ($)			9 Months Ended
	Aug. 08, 2023	May 12, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Aug. 16, 2022
Description of Organization and Business Operations [Line Items]
Private placement gross proceeds				$ 8,537,500
Transaction costs			7,597,200
Underwriting fees			3,450,000
Other offering costs			4,147,200
Fair value issuance of representative shares			$ 3,463,674
Percentage of aggregate fair market value of assets			80%
Ownership interest to be acquired on post-transaction company			50%
Investment of cash into trust account			$ 30,000	175,087,500
Maturity days			185 days
Business combination redeem rate			100%
Bills maturity days			185 days
Net tangible asset			$ 5,000,001
Interest to pay dissolution expenses			$ 100,000
Common stock percentage	100%		1%
Common stock redeemed (in Shares)	14,820,620
Redemption payment	$ 155,196,226		$ 155,196,226
Operating cash			497,953
Securities held in trust account			25,831,687		$ 177,564,388
Working capital			$ 251,518
Us federal excise tax rate						1%
Excise tax of market value						1%
IPO [Member]
Description of Organization and Business Operations [Line Items]
Stock issued during period, new issues (in Shares)		17,250,000
Price per share (in Dollars per share)		$ 10.15	$ 10
Gross proceeds		$ 172,500,000
Investment of cash into trust account		$ 175,087,500
Over-Allotment Option [Member]
Description of Organization and Business Operations [Line Items]
Stock issued during period, new issues (in Shares)		2,250,000
Price per share (in Dollars per share)		$ 10
Private Placement Warrant [Member]
Description of Organization and Business Operations [Line Items]
Sale of warrant (in Shares)			8,537,500
Price of warrant (in Dollars per share)			$ 1
Private placement gross proceeds			$ 8,537,500
Public Share [Member]
Description of Organization and Business Operations [Line Items]
Price per share (in Dollars per share)			$ 10.15
Sponsor [Member]
Description of Organization and Business Operations [Line Items]
Price per share (in Dollars per share)			$ 10.15
Sale of warrant (in Shares)			8,537,500
Price of warrant (in Dollars per share)			$ 1
Business Combination [Member]
Description of Organization and Business Operations [Line Items]
Price per share (in Dollars per share)			$ 10.15

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Summary of Significant Accounting Policies [Line Items]
Effective tax rate	(35.27%)	(29.77%)	(25.55%)	39.85%
Effective statutory tax rate	21%	21%	21%	21%
Federal depository insurance (in Dollars)			$ 250,000
Initial Public Offering [Member]
Summary of Significant Accounting Policies [Line Items]
Offering costs (in Dollars)	$ 7,597,200		$ 7,597,200

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of Common Stock Reflected in the Balance Sheet - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Schedule of Common Stock Reflected in the Balance Sheet [Abstract]
Gross proceeds		$ 172,500,000
Less:
Proceeds allocated to Public Warrants		(3,379,730)
Common stock issuance costs		(7,256,606)
Plus:
Accretion of carrying value to redemption value	$ 4,064,676	15,054,352
Common stock subject to possible redemption, September 30, 2023	25,786,466	$ 176,918,016
Common stock subject to possible redemption, December 31, 2022	176,918,016
Less:
Redemptions	$ (155,196,226)

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details) - Schedule of Basic and Diluted Net Income (Loss) Per Common Share - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Redeemable [Member]
Numerator:
Allocation of net income	$ 303,314	$ 287,929	$ 2,354,028	$ 185,641
Denominator:
Basic weighted average shares outstanding	9,106,802	17,250,000	14,525,621	8,942,096
Basic net income per common share	$ 0.03	$ 0.02	$ 0.16	$ 0.02
Non- Redeemable [Member]
Numerator:
Allocation of net income	$ 158,622	$ 79,493	$ 771,812	$ 88,748
Denominator:
Basic weighted average shares outstanding	4,762,500	4,762,500	4,762,500	4,274,862
Basic net income per common share	$ 0.03	$ 0.02	$ 0.16	$ 0.02

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details) - Schedule of Basic and Diluted Net Income (Loss) Per Common Share (Parentheticals) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Redeemable [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Basic and Diluted Net Income (Loss) Per Common Share (Parentheticals) [Line Items]
Diluted weighted average shares outstanding	9,106,802	17,250,000	14,525,621	8,942,096
Diluted net income (loss) per common share	$ 0.03	$ 0.02	$ 0.16	$ 0.02
Non- Redeemable [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Basic and Diluted Net Income (Loss) Per Common Share (Parentheticals) [Line Items]
Diluted weighted average shares outstanding	4,762,500	4,762,500	4,762,500	4,274,862
Diluted net income (loss) per common share	$ 0.03	$ 0.02	$ 0.16	$ 0.02

Initial Public Offering (Detail

Initial Public Offering (Details) - $ / shares	9 Months Ended
	Sep. 30, 2023	May 12, 2022
IPO [Member]
Initial Public Offering [Line Items]
Sale units	17,250,000
Price per share (in Dollars per share)	$ 10	$ 10.15
Over-Allotment Option [Member]
Initial Public Offering [Line Items]
Sale units	2,250,000
Purchase price per unit (in Dollars per share)	$ 10
Price per share (in Dollars per share)		$ 10
Common Stock [Member] | IPO [Member]
Initial Public Offering [Line Items]
Number of shares in a unit	1
Redeemable Warrant [Member] | IPO [Member]
Initial Public Offering [Line Items]
Number of warrants in a unit	1
Warrant [Member] | IPO [Member]
Initial Public Offering [Line Items]
Number of warrants or rights outstanding.	1

Private Placement (Details)

Private Placement (Details)	9 Months Ended
	Sep. 30, 2023 USD ($) $ / shares shares
Private Placement [Member]
Private Placement [Line Items]
Aggregate warrant (in Dollars) | $	$ 8,537,500
Sponsor [Member]
Private Placement [Line Items]
Purchase warrants	8,537,500
Price per warrant (in Dollars per share) | $ / shares	$ 1
Sponsor [Member] | Private Placement [Member]
Private Placement [Line Items]
Purchase warrants	6,812,500
I-Bankers [Member] | Private Placement [Member]
Private Placement [Line Items]
Purchase warrants	1,466,250
Dawson James [Member] | Private Placement [Member]
Private Placement [Line Items]
Purchase warrants	258,750

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)

1 Months Ended

3 Months Ended

9 Months Ended

May 12, 2022

May 09, 2022

Aug. 31, 2021

Sep. 30, 2023

Sep. 30, 2022

Jun. 30, 2022

Sep. 30, 2023

Sep. 30, 2022

Jun. 30, 2023

Mar. 31, 2023

Dec. 31, 2022

Mar. 31, 2022

Dec. 31, 2021

Aug. 17, 2021

Related Party Transactions [Line Items]

Sponsor paid

$ 3,463,674

Common stock, par value (in Dollars per share)

$ 0.0001

$ 0.0001

$ 0.0001

$ 0.006

Outstanding amount

$ 546,343

Federal depository insurance

$ 250,000

Warrant price per share (in Dollars per share)

1

$ 1

IPO [Member]

Related Party Transactions [Line Items]

Price per share (in Dollars per share)

$ 10.15

$ 10

$ 10

Common Stock [Member]

Related Party Transactions [Line Items]

Sponsor paid

$ 45

Aggregate shares (in Shares)

4,762,500

4,762,500

4,762,500

4,762,500

4,762,500

4,762,500

4,762,500

4,762,500

4,312,500

4,312,500

Sponsor [Member]

Related Party Transactions [Line Items]

Price per share (in Dollars per share)

$ 10.15

$ 10.15

Working capital

$ 22,000

Related Party Loans [Member]

Related Party Transactions [Line Items]

Convertible loans

$ 1,500,000

$ 1,500,000

Founder Shares [Member]

Related Party Transactions [Line Items]

Common stock, par value (in Dollars per share)

$ 0.0001

Founder Shares [Member] | Common Stock [Member]

Related Party Transactions [Line Items]

Aggregate shares (in Shares)

4,312,500

Founder Shares [Member] | Sponsor [Member]

Related Party Transactions [Line Items]

Sponsor paid

$ 25,000

Price per share (in Dollars per share)

$ 0.006

Restrictions on transfer period of time after business combination completion

1 year

Stock price trigger to transfer, assign or sell any shares or warrants of the company, after the completion of the initial business combination (in Dollars per share)

$ 12

Threshold trading days for transfer, assign or sale of shares or warrants, after the completion of the initial business combination

20 days

Threshold consecutive trading days for transfer, assign or sale of shares or warrants, after the completion of the initial business combination

30 days

Minimum number of days after initial business combination

150 days

Administrative Services Agreement [Member]

Related Party Transactions [Line Items]

Expenses per month

$ 5,000

Monthly related party fee for office space and related support services

15,000

$ 15,000

$ 45,000

$ 25,000

Promissory Note with Related Party [Member]

Related Party Transactions [Line Items]

Aggregate principal amount

$ 600,000

Promissory Note with Related Party [Member] | IPO [Member]

Related Party Transactions [Line Items]

Outstanding amount

$ 546,343

Related Party [Member]

Related Party Transactions [Line Items]

Due from related party

$ 32,900

$ 32,900

$ 22,740

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($)		9 Months Ended
	Aug. 08, 2023	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Aug. 17, 2021
Commitments and Contingencies [Line Items]
Advisory fees payable percentage		3.50%
Stock redeemed (in Shares)	14,820,620
Excise tax liability (in Dollars)		$ 1,551,962
Shares redeemed percentage	100%	1%
Net working capital (in Dollars)		$ 175,000,000
Merger consideration closing		90 days
Merger consideration rate		1%
Shares issued (in Shares)		4,762,500		4,762,500	4,312,500
Common Stock [Member]
Commitments and Contingencies [Line Items]
Stock redeemed (in Shares)	14,820,620
Total stock redeemed (in Dollars)	$ 155,196,226
Earnout [Member]
Commitments and Contingencies [Line Items]
Additional Shares (in Shares)		3,500,000
Earnout period		2 years
Price per share (in Dollars per share)		$ 12.5
Threshold consecutive trading days for transfer, assign or sale of shares or warrants, after the completion of the initial business combination		20 days
Threshold consecutive trading days for transfer, assign or sale of shares or warrants, after the completion of the initial business combination		30 days
Representative Shares [Member]
Commitments and Contingencies [Line Items]
Price per share (in Dollars per share)		$ 7.7
Fair value of representative shares (in Dollars)		$ 3,463,674
Volatility rate		2.40%
Risk-free interest rate		1.93%
Expected life		11 months 19 days
Representative Shares [Member] | I-Bankers Securities [Member]
Commitments and Contingencies [Line Items]
Shares issued (in Shares)		382,500
Representative Shares [Member] | Dawson James Securities, Inc. [Member]
Commitments and Contingencies [Line Items]
Shares issued (in Shares)		67,500
Representative Shares [Member] | Minimum [Member] | I-Bankers Securities [Member]
Commitments and Contingencies [Line Items]
Expected life		6 months
Representative Shares [Member] | Maximum [Member] | Dawson James Securities, Inc. [Member]
Commitments and Contingencies [Line Items]
Expected life		2 years
Underwriting Agreement [Member]
Commitments and Contingencies [Line Items]
Cash underwriting discount percentage		2%
Gross proceeds (in Dollars)		$ 3,450,000

Stockholders' Equity (Deficit)

Stockholders' Equity (Deficit) (Details)		9 Months Ended
	Aug. 17, 2021 USD ($) $ / shares shares	Sep. 30, 2023 Days $ / shares shares	Dec. 31, 2022 $ / shares shares	Aug. 31, 2021 $ / shares
Stockholders' Equity [Line Items]
Common stock, shares authorized | shares		100,000,000	100,000,000
Common stock, par value (in Dollars per share)	$ 0.006	$ 0.0001	$ 0.0001
Common stock, shares issued | shares	4,312,500	4,762,500	4,762,500
Initial stockholders (in Dollars) | $	$ 25,000
Vote for shares		one
Percentage of shares voted for the election of directors		50%
Common stock, shares outstanding | shares		4,762,500	4,762,500
Shares subject to possible redemption value | shares		2,429,380	17,250,000
Preferred stock share authorized | shares		1,000,000	1,000,000
Preferred stock par value (in Dollars per share)		$ 0.0001	$ 0.0001
Preferred stock share issued | shares
Preferred stock share outstanding | shares
Warrants outstanding | shares		17,250,000	17,250,000
Warrant expire		5 years
Redeemption period		30 days
Warrant [Member]
Stockholders' Equity [Line Items]
Target share price of warrants or rights for redemption (in Dollars per share)		$ 18
Common Stock [Member]
Stockholders' Equity [Line Items]
Minimum number of trading days (in Days) | Days		10
Warrant [Member]
Stockholders' Equity [Line Items]
Common stock, par value (in Dollars per share)		$ 9.2
Price per warrant (in Dollars per share)		$ 11.5
Percentage of total equity proceed		60%
Redemption price per warrant (in Dollars per share)		$ 0.01
Warrant redemption condition minimum share price (in Dollars per share)		$ 18
Redemption Period [Member]
Stockholders' Equity [Line Items]
Minimum threshold written notice period for redemption of public warrants		30 days
Threshold consecutive trading days for redemption of public warrants (in Days) | Days		30
Common Stock Equals Or Exceeds Threshold [Member]
Stockholders' Equity [Line Items]
Minimum number of trading days (in Days) | Days		20
Consecutive trading day threshold (in Days) | Days		30
Business Combination [Member]
Stockholders' Equity [Line Items]
Market value (in Dollars per share)		$ 9.2
Percentage of market value		115%
Business Combination [Member] | Warrant [Member]
Stockholders' Equity [Line Items]
Percentage of market value		180%
Newly issued price per share (in Dollars per share)		$ 18
Founder Shares [Member]
Stockholders' Equity [Line Items]
Common stock, par value (in Dollars per share)				$ 0.0001
Founder Shares [Member] | Over-Allotment [Member]
Stockholders' Equity [Line Items]
Forfeiture shares | shares		562,500

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($)	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Fair Value Measurements [Abstract]
Assets held in trust account	$ 25,831,687	$ 177,564,388
Withdrawn from income earned on trust accounts	$ 1,784,960

Fair Value Measurements (Deta_2

Fair Value Measurements (Details) - Schedule of Assets and Liabilities that are Measured at Fair Value on a Recurring Basis - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Schedule of Assets and Liabilities that are Measured at Fair Value on a Recurring Basis [Abstract]
Marketable securities held in Trust Account –Money Market Fund	$ 25,831,687	$ 177,564,388