Technology & Telecommunication Acquisition (TETE) 10-Q 8 Oct 24 2024 Q3 Quarterly report Financial data

Cover

Cover - $ / shares	9 Months Ended
	Aug. 31, 2024	Oct. 07, 2024
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Aug. 31, 2024
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--11-30
Entity File Number	001-41229
Entity Registrant Name	TECHNOLOGY & TELECOMMUNICATION ACQUISITION CORPORATION
Entity Central Index Key	0001900679
Entity Incorporation, State or Country Code	E9
Entity Address, Address Line One	C3-2-23A, Jalan 1/152
Entity Address, Address Line Two	Taman OUG Parklane
Entity Address, Address Line Three	Off Jalan Kelang Lama
Entity Address, City or Town	Kuala Lumpur
Entity Address, Country	MY
Entity Address, Postal Zip Code	58200
City Area Code	+60 1
Local Phone Number	2334 8193
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	true
Entity Common Stock, Shares Outstanding		5,975,740
Entity Listing, Par Value Per Share	$ 0.0001
Class A ordinary shares included as part of the units
Title of 12(b) Security	Class A ordinary shares included as part of the units
Trading Symbol	TETE
Security Exchange Name	NASDAQ
Redeemable warrants included as part of the units
Title of 12(b) Security	Redeemable warrants included as part of the units
Trading Symbol	TETEW
Security Exchange Name	NASDAQ
Class A ordinary shares included as part of the units
Title of 12(b) Security	Class A ordinary shares included as part of the units
Trading Symbol	TETEU
Security Exchange Name	NASDAQ

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($)	Aug. 31, 2024	Nov. 30, 2023
Current Assets
Cash	$ 40,533	$ 9,917
Prepaid expenses	61,173	5,995
Total Current Assets	101,706	15,912
Cash and Marketable Securities held in trust account	31,138,174	33,749,917
Total Assets	31,239,880	33,765,829
Current liabilities
Accounts payable	1,287,561	1,173,919
Extension loan	2,612,277	1,654,471
Working capital loan	851,000	300,000
Total Current Liabilities	4,750,838	3,128,390
Deferred underwriter commission	4,025,000	4,025,000
Total Liabilities	8,775,838	7,153,390
Commitments and Contingencies
Class A ordinary shares subject to possible redemption; 2,568,240 and 2,976,709 shares (at $12.12 and $11.34 per share) as of August 31, 2024 and November 30, 2023, respectively	31,138,174	33,749,917
Shareholders’ Deficit
Preference Shares, $0.0001 par value; 1,000,000 shares authorized; none issued and outstanding as of August 31, 2024 and November 30, 2023
Additional paid-in capital
Accumulated deficit	(8,674,473)	(7,137,819)
Total Shareholders’ Deficit	(8,674,132)	(7,137,478)
Total Liabilities and Shareholders’ Deficit	31,239,880	33,765,829
Common Class A [Member]
Shareholders’ Deficit
Common stock value	341	341
Common Class B [Member]
Shareholders’ Deficit
Common stock value

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Aug. 31, 2024	Nov. 30, 2023
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common Class A [Member]
Ordinary shares possible redemption	2,568,240	2,976,709
Ordinary shares redemption price per share	$ 12.12	$ 11.34
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	479,000,000	479,000,000
Common stock, shares issued	3,407,500	3,407,500
Common stock, shares outstanding	3,407,500	3,407,500
Common Class B [Member]
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	20,000,000	20,000,000
Common stock, shares issued	0	0
Common stock, shares outstanding	0	0

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Aug. 31, 2024	Aug. 31, 2023	Aug. 31, 2024	Aug. 31, 2023
Formation and operating costs	$ (207,983)	$ (307,548)	$ (578,848)	$ (791,818)
Loss from Operations	(207,983)	(307,548)	(578,848)	(791,818)
Other Income
Interest earned on marketable securities held in trust account	408,457	423,773	1,302,964	1,590,292
Net Income	$ 200,474	$ 116,225	$ 724,116	$ 798,474
Common Class A [Member]
Other Income
Weighted average number of ordinary shares outstanding - Basic	5,975,740	3,622,852	5,975,740	5,217,220
Weighted average number of ordinary shares outstanding - Diluted	5,975,740	3,622,852	5,975,740	5,217,220
Basic net income per ordinary share	$ 0.03	$ 0.02	$ 0.12	$ 0.10
Diluted net income per ordinary share	$ 0.03	$ 0.02	$ 0.12	$ 0.10
Common Class B [Member]
Other Income
Weighted average number of ordinary shares outstanding - Basic		2,875,000		2,875,000
Weighted average number of ordinary shares outstanding - Diluted		2,875,000		2,875,000
Basic net income per ordinary share		$ 0.02		$ 0.10
Diluted net income per ordinary share		$ 0.02		$ 0.10

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Deficit (Unaudited) - USD ($)	Common Stock [Member] Common Class A [Member]	Common Stock [Member] Common Class B [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Nov. 30, 2022	$ 53	$ 288		$ (3,638,896)	$ (3,638,555)
Balance, shares at Nov. 30, 2022	532,500	2,875,000
Re-measurement for common stock subject to redemption				(784,758)	(784,758)
Additional amount deposited into trust ($0.045 per common stock subject to possible redemption)				(328,237)	(328,237)
Net Income				483,228	483,228
Balance at Feb. 28, 2023	$ 53	$ 288		(4,268,663)	(4,268,322)
Balance, shares at Feb. 28, 2023	532,500	2,875,000
Balance at Nov. 30, 2022	$ 53	$ 288		(3,638,896)	(3,638,555)
Balance, shares at Nov. 30, 2022	532,500	2,875,000
Net Income					798,474
Balance at Aug. 31, 2023	$ 53	$ 288		(5,683,329)	(5,682,988)
Balance, shares at Aug. 31, 2023	532,500	2,875,000
Balance at Feb. 28, 2023	$ 53	$ 288		(4,268,663)	(4,268,322)
Balance, shares at Feb. 28, 2023	532,500	2,875,000
Re-measurement for common stock subject to redemption				(381,761)	(381,761)
Additional amount deposited into trust ($0.045 per common stock subject to possible redemption)				(492,356)	(492,356)
Net Income				199,021	199,021
Balance at May. 31, 2023	$ 53	$ 288		(4,943,759)	(4,943,418)
Balance, shares at May. 31, 2023	532,500	2,875,000
Re-measurement for common stock subject to redemption				(423,773)	(423,773)
Additional amount deposited into trust ($0.045 per common stock subject to possible redemption)				(432,022)	(432,022)
Net Income				116,225	116,225
Balance at Aug. 31, 2023	$ 53	$ 288		(5,683,329)	(5,682,988)
Balance, shares at Aug. 31, 2023	532,500	2,875,000
Balance at Nov. 30, 2023	$ 341			(7,137,819)	(7,137,478)
Balance, shares at Nov. 30, 2023	3,407,500
Re-measurement for common stock subject to redemption				(440,409)	(440,409)
Additional amount deposited into trust ($0.045 per common stock subject to possible redemption)				(401,856)	(401,856)
Net Income				220,219	220,219
Balance at Feb. 29, 2024	$ 341			(7,759,865)	(7,759,524)
Balance, shares at Feb. 29, 2024	3,407,500
Balance at Nov. 30, 2023	$ 341			(7,137,819)	(7,137,478)
Balance, shares at Nov. 30, 2023	3,407,500
Net Income					724,116
Balance at Aug. 31, 2024	$ 341			(8,674,473)	(8,674,132)
Balance, shares at Aug. 31, 2024	3,407,500
Balance at Feb. 29, 2024	$ 341			(7,759,865)	(7,759,524)
Balance, shares at Feb. 29, 2024	3,407,500
Re-measurement for common stock subject to redemption				(454,098)	(454,098)
Additional amount deposited into trust ($0.045 per common stock subject to possible redemption)				(401,856)	(401,856)
Net Income				303,423	303,423
Balance at May. 31, 2024	$ 341			(8,312,396)	(8,312,055)
Balance, shares at May. 31, 2024	3,407,500
Re-measurement for common stock subject to redemption				(408,457)	(408,457)
Additional amount deposited into trust ($0.045 per common stock subject to possible redemption)				(154,094)	(154,094)
Net Income				200,474	200,474
Balance at Aug. 31, 2024	$ 341			$ (8,674,473)	$ (8,674,132)
Balance, shares at Aug. 31, 2024	3,407,500

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Shareholders' Deficit (Unaudited) (Parenthetical) - $ / shares	Aug. 31, 2024	May 31, 2024	Feb. 29, 2024	Aug. 31, 2023	May 31, 2023	Feb. 28, 2023
Statement of Stockholders' Equity [Abstract]
Common stock subject to possible redemption	$ 0.0525	$ 0.0525	$ 0.0525	$ 0.045	$ 0.0525	$ 0.0525

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Aug. 31, 2024	Aug. 31, 2023
Cash flows from operating activities:
Net income	$ 724,116	$ 798,474
Adjustments to reconcile net income to net cash used in operating activities:
Interest earned on marketable securities held in Trust Account	(1,302,964)	(1,590,292)
Changes in operating assets and liabilities:
Prepaid expenses	(55,178)
Accounts payable	113,642	90,000
Net cash used in operating activities	(520,384)	(701,818)
Cash flows from investing activities:
Investment of cash in Trust Account	(957,806)	(1,252,615)
Cash withdrawn from trust in connection to redemption	4,872,513	87,980,621
Net cash (used in) provided by investing activities	3,914,707	86,728,006
Cash flows from financing activities:
Proceeds from extension loan	957,806	1,252,615
Redemption of common stock	(4,872,513)	(87,980,621)
Collection of subscription receivable		250,000
Proceeds from working capital loan	551,000
Net cash provided by (used in) financing activities	(3,363,707)	(86,478,006)
Net change in cash	30,616	(451,818)
Cash at the beginning of the period	9,917	491,293
Cash at the end of the period	40,533	39,475
Supplemental disclosure of non-cash investing and financing activities:
Extension funds attributable to common stock subject to redemption	957,806	1,252,615
Accretion of common stock subject to redemption	$ 1,302,964	$ 1,590,292

Description of Organization and

Description of Organization and Business Operations	9 Months Ended
	Aug. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Organization and Business Operations	Note 1 — Description of Organization and Business Operations Technology & Telecommunication Acquisition Corporation (the “Company”) was incorporated in Cayman Islands on November 8, 2021. The Company was formed for the purpose of effecting a merger, capital share exchange, asset acquisition, share purchase, reorganization or similar business combination with one or more businesses (the “Business Combination”). The Company is not limited to a particular industry or sector for purposes of consummating a Business Combination. The Company is an early stage and emerging growth company and, as such, the Company is subject to all of the risks associated with early stage and emerging growth companies. As of August 31, 2024, the Company had not commenced any operations. All activity for the period from November 8, 2021 (inception) through August 31, 2024 relates to the Company’s formation and initial public offering (“Initial Public Offering”), which is described below and identifying a target company for a Business Combination. The Company will not generate any operating revenues until after the completion of its initial Business Combination, at the earliest. The Company will generate non-operating income in the form of interest income from the proceeds derived from the Initial Public Offering. The Company has selected November 30 as its fiscal year end. The registration statement for the Company’s Initial Public Offering was declared effective on January 14, 2022. On January 20, 2022, the Company consummated the Initial Public Offering of 10,000,000 100,000,000 The Initial Public Offering transaction costs amounted to $ 8,482,742 1,800,000 4,025,000 1,725,000 932,742 1,562,293 4,025,000 Simultaneously with the closing of the Initial Public Offering, the Company consummated the private sale (the “Private Placement”) of an aggregate of 480,000 10.00 4,800,000 On January 20, 2022, the underwriters purchased an additional 1,500,000 10.00 15,000,000 52,500 10.00 Following the closing of the Initial Public Offering on January 20, 2022, an amount of $ 116,725,000 10.15 The Company’s management has broad discretion with respect to the specific application of the net proceeds of the Initial Public Offering and the sale of Private Placement Warrants, although substantially all of the net proceeds are intended to be applied generally toward consummating a Business Combination. There is no assurance that the Company will be able to complete a Business Combination successfully. The Company must complete one or more initial Business Combinations with one or more operating businesses or assets with a fair market value equal to at least 80 50 10.15 The Company will provide the holders of the outstanding Public Shares (the “Public Shareholders”) with the opportunity to redeem all or a portion of their Public Shares either (i) in connection with a shareholders meeting called to approve the Business Combination or (ii) by means of a tender offer in connection with the Business Combination. The decision as to whether the Company will seek shareholder approval of a Business Combination or conduct a tender offer will be made by the Company. The Public Shareholders will be entitled to redeem their Public Shares for a pro rata portion of the amount then in the Trust Account (initially anticipated to be $ 10.15 TECHNOLOGY & TELECOMMUNICATION ACQUISITION CORPORATION NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS August 31, 2024 Note 1 — Description of Organization and Business Operations (Continued) The Company will not redeem Public Shares in an amount that would cause its net tangible assets to be less than $ 5,000,001 If, however, shareholder approval of the transaction is required by applicable law or stock exchange listing requirements, or the Company decides to obtain shareholder approval for business or other reasons, the Company will offer to redeem shares in conjunction with a proxy solicitation pursuant to the proxy rules and not pursuant to the tender offer rules. If the Company seeks shareholder approval in connection with a Business Combination, the Sponsor has agreed to vote its Founder Shares (as defined in Note 5) and any Public Shares purchased during or after the Public Offering in favor of approving a Business Combination. Additionally, each Public Shareholder may elect to redeem their Public Shares without voting, and if they do vote, irrespective of whether they vote for or against the proposed transaction. Notwithstanding the foregoing, if the Company seeks shareholder approval of a Business Combination and it does not conduct redemptions pursuant to the tender offer rules, the Certificate of Incorporation will provide that a Public Shareholder, together with any affiliate of such shareholder or any other person with whom such shareholder is acting in concert or as a “group” (as defined under Section 13 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”)), will be restricted from redeeming its shares with respect to more than an aggregate of 20 The holders of the Founder Shares have agreed (a) to waive their redemption rights with respect to the Founder Shares and Public Shares held by them in connection with the completion of a Business Combination and (b) not to propose an amendment to the Certificate of Incorporation (i) to modify the substance or timing of the Company’s obligation to allow redemptions in connection with a Business Combination or to redeem 100 If the Company has not completed a Business Combination within 12 months (or 15 months, or 18 months, as applicable from the closing of the Initial Public Offering (the “Combination Period”), the Company will (i) cease all operations except for the purpose of winding up, (ii) as promptly as reasonably possible but not more than ten business days thereafter, redeem the Public Shares, at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account, including interest earned on the funds held in the Trust Account and not previously released to pay taxes (less up to $ 100,000 The holders of the Founders Shares have agreed to waive their liquidation rights with respect to the Founder Shares if the Company fails to complete a Business Combination within the Combination Period. However, if the holders of Founder Shares acquire Public Shares in or after the Initial Public Offering, such Public Shares will be entitled to liquidating distributions from the Trust Account if the Company fails to complete a Business Combination within the Combination Period. The underwriters have agreed to waive their rights to their deferred underwriting commission (see Note 6) held in the Trust Account in the event the Company does not complete a Business Combination within the Combination Period and, in such event, such amounts will be included with the other funds held in the Trust Account that will be available to fund the redemption of the Public Shares. In the event of such distribution, it is possible that the per share value of the assets remaining available for distribution will be less than the Initial Public Offering price per Unit ($ 10.00 TECHNOLOGY & TELECOMMUNICATION ACQUISITION CORPORATION NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS August 31, 2024 Note 1 — Description of Organization and Business Operations (Continued) In order to protect the amounts held in the Trust Account, the Sponsor has agreed to be liable to the Company if and to the extent any claims by a third party 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, if less than $10.15 per Public Share due to reductions in the value of the trust assets, in each case net of the amount of interest which may be withdrawn 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 the Company’s indemnity of the underwriters of the Initial Public Offering against certain liabilities, including liabilities under the Securities Act of 1933, as amended (the “Securities Act”). Moreover, in the event that an executed waiver is deemed to be unenforceable against a third party, the Sponsor will not be responsible to the extent of any liability for such third-party claims. The Company will seek to reduce the possibility that the Sponsor will have to indemnify the Trust Account due to claims of creditors by endeavoring to have all vendors, service providers (except for the Company’s independent registered accounting firm), prospective target businesses and other entities with which the Company does business, execute agreements with the Company waiving any right, title, interest or claim of any kind in or to monies held in the Trust Account. On February 21, 2023, the Sponsor promised to loan an amount of up to $ 656,474 864,000 864,000 500,000 500,000 500,000 Subsequent to the approval by the shareholders of the Company of the Amendment to the Company’s Amended and Restated Memorandum and Articles of Association (the “Charter Amendment”), on January 20, 2023, the Company filed the Charter Amendment with the Registrar of Companies in the Cayman Islands. In connection with the Charter Amendment, the Company’s shareholders elected to redeem an aggregate of 8,373,932 262,500 0.0525 Subsequent to the approval by the shareholders of the Company of the Amendment to the Company’s Amended and Restated Memorandum and Articles of Association (the “Charter Amendment”), on July 18, 2023, Company filed the Charter Amendment with the Registrar of Companies in the Cayman Islands. In connection with the Charter Amendment, the Company’s shareholders elected to redeem an aggregate of 149,359 144,000 0.045 On June 7, 2024, the Company held its general shareholder meeting (the “General Meeting”) and passed its vote to amend the Company’s Amended and Restated Articles of Association (the “Articles of Association”) to give the Company the right to extend the date it has to consummate a business combination up to seven (7) times for an additional one (1) month each time, from June 20, 2024 to January 20, 2025. The cost of this extension would be the lesser of (a) $ 60,000 0.02 On June 7, 2024, the Company’s shareholders elected to redeem an aggregate of 408,469 Liquidity and Capital Resources As of August 31, 2024, the Company had approximately $ 41,000 4,649,132 Prior to the completion of the Initial Public Offering, the Company’s liquidity needs had been satisfied through the capital contribution of $ 25,000 300,000 Based on the foregoing, management believes that the Company will have sufficient working capital and borrowing capacity to meet its needs through the earlier of the consummation of a Business Combination or one year from this filing. Over this time period, the Company will be using these funds for paying existing accounts payable, identifying and evaluating prospective initial Business Combination candidates, performing due diligence on prospective target businesses, paying for travel expenditures, selecting the target business to merge with or acquire, and structuring, negotiating and consummating the Business Combination. TECHNOLOGY & TELECOMMUNICATION ACQUISITION CORPORATION NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS August 31, 2024 Note 1 — Description of Organization and Business Operations (Continued) Going Concern and Management’s Plan In connection with the Company’s assessment of going concern considerations in accordance with the authoritative guidance in Financial Accounting Standard Board (“FASB”) Accounting Standards Update (“ASU”) 2014-15, “Disclosures of Uncertainties about an Entity’s Ability to Continue as a Going Concern,” management has determined that the Company currently lacks the liquidity it needs to sustain operations for a reasonable period of time, which is considered to be at least one year from the date that the unaudited financial statements are issued as it expects to continue to incur significant costs in pursuit of its acquisition plans. In addition, on June 7, 2024, TETE amended its amended and restated articles of association in existence at that time to give TETE the right to extend the Combination Period up to seven (7) times for an additional one (1) month each time from June 20, 2024 to January 20, 2025 by depositing into its trust account, for each one-month extension, the lesser of (a) $ 60,000 0.02 51,365

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Aug. 31, 2024
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2 — Summary of Significant Accounting Policies Basis of Presentation The accompanying unaudited 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 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 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 financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K for the period ended November 30, 2023, as filed with the SEC on March 4, 2024. The interim results for the nine months ended August 31, 2024 are not necessarily indicative of the results to be expected for the year ending November 30, 2024 or for any future periods. 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 auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that 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 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. TECHNOLOGY & TELECOMMUNICATION ACQUISITION CORPORATION NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS August 31, 2024 Note 2 — Summary of Significant Accounting Policies (Continued) Use of Estimates The preparation of unaudited consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the unaudited 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 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 highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. Cash equivalents are carried at cost, which approximates fair value. The Company had$ 40,533 no 9,917 no Marketable Securities Held in Trust Account As of August 31, 2024 and November 30, 2023, substantially all of the assets held in the Trust Account were held in the money market. The amount of assets held in Trust Account is $ 31,138,174 33,749,917 Income Taxes The Company complies with the accounting and reporting requirements of ASC Topic 740, “Income Taxes,” which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed for differences between the unaudited consolidated financial statement and tax bases of assets and liabilities that will result in future taxable or deductible amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC Topic 740 prescribes a recognition threshold and a measurement attribute for the unaudited consolidated financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. The Company determined that the Cayman Islands is the Company’s only major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits, if any, as income tax expense. There were no unrecognized tax benefits as of August 31, 2024 and no amounts accrued for interest and penalties. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is subject to income tax examinations by major taxing authorities since inception. TECHNOLOGY & TELECOMMUNICATION ACQUISITION CORPORATION NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS August 31, 2024 Note 2 — Summary of Significant Accounting Policies (Continued) Class A Ordinary Shares Subject to Possible Redemption All of the Class A ordinary shares sold as part of the Units in the Initial Public Offering contain a redemption feature which allows for the redemption of such Public Shares in connection with the Company’s liquidation, if there is a shareholder vote or tender offer in connection with the Business Combination and in connection with certain amendments to the Company’s amended and restated certificate of incorporation. In accordance with ASC 480, conditionally redeemable Class A ordinary shares (including Class A ordinary shares 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. Ordinary liquidation events, which involve the redemption and liquidation of all of the entity’s equity instruments, are excluded from the provisions of ASC 480. Although the Company did not specify a maximum redemption threshold, its charter provides that currently, the Company will not redeem its public shares in an amount that would cause its net tangible assets (shareholders’ equity) to be less than $ 5,000,001 As of August 31, 2024, 2,568,240 Concentration of Credit Risk Financial instruments that potentially subject the Company to concentration of credit risk consist of a cash account in a financial institution which, at times may exceed the Federal depository insurance coverage of $ 250,000 Net Income Per Share Net income per share is computed by dividing net income by the weighted average number of ordinary shares outstanding for the period. The calculation of diluted income per share does not consider the effect of the warrants issued in connection with the Initial Public Offering and warrants issued as components of the Private Placement Units (the “Placement Warrants”) since the exercise of the warrants are contingent upon the occurrence of future events and the inclusion of such warrants would be anti-dilutive. The Company’s unaudited consolidated statements of operations include a presentation of income per share for ordinary shares subject to possible redemption in a manner similar to the two-class method of income per share. Net income (per ordinary share, basic and diluted, for redeemable Class A ordinary shares is calculated by dividing the net income allocable to Class A ordinary shares subject to possible redemption, by the weighted average number of redeemable Class A ordinary shares outstanding since original issuance. Net income per ordinary share, basic and diluted, for non-redeemable Class A ordinary shares is calculated by dividing net income allocable to non-redeemable ordinary shares, by the weighted average number of non-redeemable ordinary shares outstanding for the periods. TECHNOLOGY & TELECOMMUNICATION ACQUISITION CORPORATION NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS August 31, 2024 Note 2 — Summary of Significant Accounting Policies (Continued) Summary of Basic and Diluted Net Income (Loss) per Common Share 2024 2023 2024 2023 For the Three Months Ended August 31, For the Nine Months Ended August 31, 2024 2023 2024 2023 Class A ordinary shares Numerator: net income allocable to redeemable Class A ordinary shares $ 200,474 $ 64,801 $ 724,116 $ 514,793 Denominator: weighted average number of Class A ordinary shares 5,975,740 3,622,852 5,975,740 5,217,220 Basic and diluted net income per redeemable Class A ordinary share $ 0.03 $ 0.02 $ 0.12 $ 0.10 Class B ordinary shares Numerator: net income allocable to Class B ordinary shares $ - $ 51,424 $ - $ 283,681 Denominator: weighted average number of Class B ordinary shares - 2,875,000 - 2,875,000 Basic and diluted net income per Class B ordinary share $ - $ 0.02 $ - $ 0.10 Offering Costs Associated with the Initial Public Offering The Company complies with the requirements of the Financial Accounting Standards Board ASC 340-10-S99-1 and SEC Staff Accounting Bulletin (“SAB”) Topic 5A, “Expenses of Offering.” Offering costs of $ 4,532,887 4,025,000 Fair Value of Financial Instruments The Fair value is defined as the price that would be received for sale of an asset or paid for transfer of a liability, in an orderly transaction between market participants at the measurement date. GAAP establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). These tiers include: ● Level 1, defined as observable inputs such as quoted prices (unadjusted) for identical instruments in active markets; ● Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and ● Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. In some circumstances, the inputs used to measure fair value might be categorized within different levels of the fair value hierarchy. In those instances, the fair value measurement is categorized in its entirety in the fair value hierarchy based on the lowest level input that is significant to the fair value measurement. Recent Accounting Standards Management does not believe that any recently issued, but not effective, accounting standards, if currently adopted, would have a material effect on the Company’s financial statement. TECHNOLOGY & TELECOMMUNICATION ACQUISITION CORPORATION NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS August 31, 2024

Initial Public Offering

Initial Public Offering	9 Months Ended
	Aug. 31, 2024
Initial Public Offering
Initial Public Offering	Note 3 — Initial Public Offering Pursuant to the Initial Public Offering, the Company sold 11,500,000 Units at a purchase price of $ 10.00 per Unit generating gross proceeds to the Company in the amount of $ 115,000,000 . Each Unit consists of one ordinary share and one redeemable warrant (“Public Warrant”). Each Public Warrant entitles the holder purchase one ordinary share at an exercise price of $ 11.50

Private Placement

Private Placement	9 Months Ended
	Aug. 31, 2024
Private Placement
Private Placement	Note 4 — Private Placement Simultaneously with the closing of the Initial Public Offering, the Company consummated the private sale (the “Private Placement”) of an aggregate of 532,500 10.00 5,325,000 A portion of the proceeds from the Private Placement Units was added to the proceeds from the Initial Public Offering held in the Trust Account. If the Company does not complete a Business Combination within the Combination Period, the proceeds from the sale of the Private Placement Units held in the Trust Account will be used to fund the redemption of the Public Shares (subject to the requirements of applicable law) and the Private Placement Units will be worthless. The Private Placement Warrants (including the Class A ordinary shares issuable upon exercise of the Private Placement Warrants) will not be transferable, assignable or salable until 30 days after the completion of an Initial Business Combination, subject to certain exceptions.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Aug. 31, 2024
Related Party Transactions [Abstract]
Related Party Transactions	Note 5 — Related Party Transactions Founder Shares On November 26, 2021, the Sponsor purchased 2,875,000 25,000 375,000 20 The holders of the Founder Shares have agreed, subject to limited exceptions, not to transfer, assign or sell any of the Founder Shares until the earlier to occur of: (A) six months after the completion of a Business Combination and (B) subsequent to a Business Combination, (x) if the last reported sale price of the Class A ordinary shares equals or exceeds $12.00 per share (as adjusted for share splits, share capitalizations, reorganizations, recapitalizations and the like) for any 20 trading days within any 30-trading day period, or (y) the date on which the Company completes a liquidation, merger, capital share exchange or other similar transaction that results in all of the Public Shareholders having the right to exchange their ordinary shares for cash, securities or other property. TECHNOLOGY & TELECOMMUNICATION ACQUISITION CORPORATION NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS August 31, 2024 Note 5 — Related Party Transactions (Continued) Promissory Note — Related Party On November 26, 2021, the Sponsor issued an unsecured promissory note to the Company (the “Promissory Note”), pursuant to which the Company may borrow up to an aggregate principal amount of up to $ 300,000 During the year end November 30, 2022, deferred offering costs paid for by the Promissory Note amounted to $ 71,881 177,876 Related Party Loans In order to finance transaction costs in connection with a Business Combination, the Sponsor or an affiliate of the Sponsor, or certain of the Company’s officers and directors may, but are not obligated to, loan the Company funds as may be required (“Working Capital Loans”). Such Working Capital Loans would be evidenced by promissory notes. The notes may be repaid upon completion of a Business Combination, without interest, or, at the lender’s discretion, up to $ 1,500,000 10.00 500,000 851,000 300,000 500,000 Administrative Support Agreement Commencing on the date the Units are first listed on the Nasdaq, the Company has agreed to pay the Sponsor a total of $ 10,000 90,000 220,000 Extension Loan On February 21, 2023, the Sponsor has promised to loan an amount of up to $ 656,474 864,000 500,000 500,000 2,020,474 2,612,277 TECHNOLOGY & TELECOMMUNICATION ACQUISITION CORPORATION NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS August 31, 2024

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Aug. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 6 — Commitments and Contingencies Registration Rights The holders of the Founder Shares, Private Placement Units and warrants that may be issued upon conversion of Working Capital Loans (and any ordinary shares issuable upon the exercise of the Private Placement Warrants or warrants issued upon conversion of the Working Capital Loans and upon conversion of the Founder Shares) will be entitled to registration rights pursuant to a registration rights agreement to be signed prior to or on the effective date of Initial Public Offering requiring the Company to register such securities for resale (in the case of the Founder Shares, only after conversion to Class A ordinary shares). The holders of these securities will be entitled to make up to three demands, excluding short form registration demands, that the Company register such securities. In addition, the holders have certain “piggy-back” registration rights with respect to registration statements filed subsequent to completion of a Business Combination and rights to require the Company to register for resale such securities pursuant to Rule 415 under the Securities Act. However, the registration rights agreement provides that the Company will not be required to effect or permit any registration or cause any registration statement to become effective until the securities covered thereby are released from their lock-up restrictions. The Company will bear the expenses incurred in connection with the filing of any such registration statements. Underwriters Agreement The Company granted the underwriters a 45-day option from the date of Initial Public Offering to purchase up to 1,500,000 The underwriters were entitled to a cash underwriting discount of $ 0.20 2,000,000 2,300,000 500,000 0.35 3,500,000 4,025,000 On January 20, 2022, the underwriters purchased an additional 1,500,000 10.00 15,000,000 Contingent legal Fees As of August 31, 2024 and November 30, 2023 there was approximately $ 966,000 TECHNOLOGY & TELECOMMUNICATION ACQUISITION CORPORATION NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS August 31, 2024

Shareholders_ Equity

Shareholders’ Equity	9 Months Ended
	Aug. 31, 2024
Equity [Abstract]
Shareholders’ Equity	Note 7 – Shareholders’ Equity Preference Shares 1,000,000 0.0001 no Class A Ordinary Shares 479,000,000 0.0001 8,373,932 86,353,885 149,359 1,626,736 408,469 4,872,513 3,407,500 2,568,240 2,976,709 Class B Ordinary Shares 20,000,000 0.0001 0 0 20 Only holders of the Class B ordinary shares will have the right to vote on the election of directors prior to the Business Combination. Holders of Class A ordinary shares and holders of Class B ordinary shares will vote together as a single class on all matters submitted to a vote of our shareholders except as otherwise required by law. In connection with our initial business combination, we may enter into a shareholders’ agreement or other arrangements with the shareholders of the target or other investors to provide for voting or other corporate governance arrangements that differ from those in effect upon completion of this offering. The Class B ordinary shares will automatically convert into Class A ordinary shares at the time of a Business Combination, or earlier at the option of the holder, on a one-for-one basis, subject to adjustment. In the case that additional Class A ordinary shares, or equity-linked securities, are issued or deemed issued in excess of the amounts issued in the Initial Public Offering and related to the closing of a Business Combination, the ratio at which Class B ordinary shares shall convert into Class A ordinary shares will be adjusted (unless the holders of a majority of the then-outstanding Class B ordinary shares agree to waive such adjustment with respect to any such issuance or deemed issuance) so that the number of Class A ordinary shares issuable upon conversion of all Class B ordinary shares will equal, in the aggregate, on an as-converted basis, 20 2,875,000 288 Warrants five years The Company will not be obligated to deliver any Class A ordinary shares pursuant to the exercise of a warrant and will have no obligation to settle such warrant exercise unless a registration statement under the Securities Act covering the issuance of the Class A ordinary shares issuable upon exercise of the warrants is then effective and a current prospectus relating to those Class A ordinary shares is available, subject to the Company satisfying its obligations with respect to registration, or a valid exemption from registration is available. No warrant will be exercisable for cash or on a cashless basis, and the Company will not be obligated to issue any shares to holders seeking to exercise their warrants, unless the issuance of the shares upon such exercise is registered or qualified under the securities laws of the state of residence of the exercising holder, or an exemption from registration is available. The Company has agreed that as soon as practicable, but in no event later than 15 business days after the closing of a Business Combination, the Company will use its commercially reasonable efforts to file, and within 60 business days following a Business Combination to have declared effective, a registration statement covering the issuance of the Class A ordinary shares issuable upon exercise of the warrants and to maintain a current prospectus relating to those Class A ordinary shares until the warrants expire or are redeemed. Notwithstanding the above, if the Class A ordinary shares is at the time of any exercise of a warrant not listed on a national securities exchange such that it satisfies the definition of a “covered security” under Section 18(b)(1) of the Securities Act, the Company may, at its option, require holders of Public Warrants who exercise their warrants to do so on a “cashless basis” in accordance with Section 3(a)(9) of the Securities Act and, in the event the Company so elects, the Company will not be required to file or maintain in effect a registration statement, but will use its commercially reasonable efforts to register or qualify the shares under applicable blue sky laws to the extent an exemption is not available. TECHNOLOGY & TELECOMMUNICATION ACQUISITION CORPORATION NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS August 31, 2024 Redemption of Warrants When the Price per Share of Class A Ordinary shares Equals or Exceeds $ 18.00 ● in whole and not in part; ● at a price of $ 0.01 ● upon a minimum of 30 days’ prior written notice of redemption, or the 30-day redemption period to each warrant holder; and ● if, and only if, the last reported sale price of the Class A ordinary shares equals or exceeds $ 18.00 If and when the warrants become redeemable by the Company, the Company may exercise its redemption right even if it is unable to register or qualify the underlying securities for sale under all applicable state securities laws. If the Company calls the Public Warrants for redemption, as described above, its management will have the option to require any holder that wishes to exercise the Public Warrants to do so on a “cashless basis,” as described in the warrant agreement. The exercise price and number of ordinary shares issuable upon exercise of the Public Warrants may be adjusted in certain circumstances including in the event of a share dividend, extraordinary dividend or recapitalization, reorganization, merger or consolidation. However, except as described below, the Public Warrants will not be adjusted for issuances of ordinary shares at a price below its exercise price. Additionally, in no event will the Company be required to net cash settle the Public Warrants. If the Company is unable to complete a Business Combination within the Combination Period and the Company liquidates the funds held in the Trust Account, holders of Public Warrants will not receive any of such funds with respect to their Public Warrants, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with respect to such Public Warrants. Accordingly, the Public Warrants may expire worthless. The Private Placement Warrants will be identical to the Public Warrants underlying the Units being sold in the Initial Public Offering. Subsequent to the approval by the shareholders of the Company of the Amendment to the Company’s Amended and Restated Memorandum and Articles of Association (the “Charter Amendment”), on January 20, 2023, the Company filed the Charter Amendment with the Registrar of Companies in the Cayman Islands. In connection with the Charter Amendment, the Company’s shareholders elected to redeem an aggregate of 8,373,932 262,500 0.0525 Subsequent to the approval by the shareholders of the Company of the Amendment to the Company’s Amended and Restated Memorandum and Articles of Association (the “Charter Amendment”), on July 18, 2023, the Company filed the Charter Amendment with the Registrar of Companies in the Cayman Islands. In connection with the Charter Amendment, the Company’s shareholders elected to redeem an aggregate of 149,359 144,000 0.045 On June 7, 2024, the Company held its general shareholder meeting (the “General Meeting”) and passed its vote to amend the Company’s Amended and Restated Articles of Association (the “Articles of Association”) to give the Company the right to extend the date it has to consummate a business combination up to seven (7) times for an additional one (1) month each time, from June 20, 2024 to January 20, 2025. The cost of this extension would be the lesser of (a) $ 60,000 0.02

Subsequent Events

Subsequent Events	9 Months Ended
	Aug. 31, 2024
Subsequent Events [Abstract]
Subsequent Events	Note 8 – Subsequent Events In accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before unaudited consolidated financial statements are issued, the Company has evaluated all events or transactions that occurred after the unaudited consolidated balance sheet date up to the date that the unaudited consolidated financial statements were issued. Based upon this review, the Company did not identify any subsequent events that would have required adjustment or disclosure in the unaudited consolidated financial statements.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Aug. 31, 2024
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited 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 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 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 financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K for the period ended November 30, 2023, as filed with the SEC on March 4, 2024. The interim results for the nine months ended August 31, 2024 are not necessarily indicative of the results to be expected for the year ending November 30, 2024 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 auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that 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 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. TECHNOLOGY & TELECOMMUNICATION ACQUISITION CORPORATION NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS August 31, 2024 Note 2 — Summary of Significant Accounting Policies (Continued)
Use of Estimates	Use of Estimates The preparation of unaudited consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the unaudited 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 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 highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. Cash equivalents are carried at cost, which approximates fair value. The Company had$ 40,533 no 9,917 no
Marketable Securities Held in Trust Account	Marketable Securities Held in Trust Account As of August 31, 2024 and November 30, 2023, substantially all of the assets held in the Trust Account were held in the money market. The amount of assets held in Trust Account is $ 31,138,174 33,749,917
Income Taxes	Income Taxes The Company complies with the accounting and reporting requirements of ASC Topic 740, “Income Taxes,” which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed for differences between the unaudited consolidated financial statement and tax bases of assets and liabilities that will result in future taxable or deductible amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC Topic 740 prescribes a recognition threshold and a measurement attribute for the unaudited consolidated financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. The Company determined that the Cayman Islands is the Company’s only major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits, if any, as income tax expense. There were no unrecognized tax benefits as of August 31, 2024 and no amounts accrued for interest and penalties. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is subject to income tax examinations by major taxing authorities since inception. TECHNOLOGY & TELECOMMUNICATION ACQUISITION CORPORATION NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS August 31, 2024 Note 2 — Summary of Significant Accounting Policies (Continued)
Class A Ordinary Shares Subject to Possible Redemption	Class A Ordinary Shares Subject to Possible Redemption All of the Class A ordinary shares sold as part of the Units in the Initial Public Offering contain a redemption feature which allows for the redemption of such Public Shares in connection with the Company’s liquidation, if there is a shareholder vote or tender offer in connection with the Business Combination and in connection with certain amendments to the Company’s amended and restated certificate of incorporation. In accordance with ASC 480, conditionally redeemable Class A ordinary shares (including Class A ordinary shares 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. Ordinary liquidation events, which involve the redemption and liquidation of all of the entity’s equity instruments, are excluded from the provisions of ASC 480. Although the Company did not specify a maximum redemption threshold, its charter provides that currently, the Company will not redeem its public shares in an amount that would cause its net tangible assets (shareholders’ equity) to be less than $ 5,000,001 As of August 31, 2024, 2,568,240
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments that potentially subject the Company to concentration of credit risk consist of a cash account in a financial institution which, at times may exceed the Federal depository insurance coverage of $ 250,000
Net Income Per Share	Net Income Per Share Net income per share is computed by dividing net income by the weighted average number of ordinary shares outstanding for the period. The calculation of diluted income per share does not consider the effect of the warrants issued in connection with the Initial Public Offering and warrants issued as components of the Private Placement Units (the “Placement Warrants”) since the exercise of the warrants are contingent upon the occurrence of future events and the inclusion of such warrants would be anti-dilutive. The Company’s unaudited consolidated statements of operations include a presentation of income per share for ordinary shares subject to possible redemption in a manner similar to the two-class method of income per share. Net income (per ordinary share, basic and diluted, for redeemable Class A ordinary shares is calculated by dividing the net income allocable to Class A ordinary shares subject to possible redemption, by the weighted average number of redeemable Class A ordinary shares outstanding since original issuance. Net income per ordinary share, basic and diluted, for non-redeemable Class A ordinary shares is calculated by dividing net income allocable to non-redeemable ordinary shares, by the weighted average number of non-redeemable ordinary shares outstanding for the periods. TECHNOLOGY & TELECOMMUNICATION ACQUISITION CORPORATION NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS August 31, 2024 Note 2 — Summary of Significant Accounting Policies (Continued) Summary of Basic and Diluted Net Income (Loss) per Common Share 2024 2023 2024 2023 For the Three Months Ended August 31, For the Nine Months Ended August 31, 2024 2023 2024 2023 Class A ordinary shares Numerator: net income allocable to redeemable Class A ordinary shares $ 200,474 $ 64,801 $ 724,116 $ 514,793 Denominator: weighted average number of Class A ordinary shares 5,975,740 3,622,852 5,975,740 5,217,220 Basic and diluted net income per redeemable Class A ordinary share $ 0.03 $ 0.02 $ 0.12 $ 0.10 Class B ordinary shares Numerator: net income allocable to Class B ordinary shares $ - $ 51,424 $ - $ 283,681 Denominator: weighted average number of Class B ordinary shares - 2,875,000 - 2,875,000 Basic and diluted net income per Class B ordinary share $ - $ 0.02 $ - $ 0.10
Offering Costs Associated with the Initial Public Offering	Offering Costs Associated with the Initial Public Offering The Company complies with the requirements of the Financial Accounting Standards Board ASC 340-10-S99-1 and SEC Staff Accounting Bulletin (“SAB”) Topic 5A, “Expenses of Offering.” Offering costs of $ 4,532,887 4,025,000
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Fair value is defined as the price that would be received for sale of an asset or paid for transfer of a liability, in an orderly transaction between market participants at the measurement date. GAAP establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). These tiers include: ● Level 1, defined as observable inputs such as quoted prices (unadjusted) for identical instruments in active markets; ● Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and ● Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. In some circumstances, the inputs used to measure fair value might be categorized within different levels of the fair value hierarchy. In those instances, the fair value measurement is categorized in its entirety in the fair value hierarchy based on the lowest level input that is significant to the fair value measurement.
Recent Accounting Standards	Recent Accounting Standards Management does not believe that any recently issued, but not effective, accounting standards, if currently adopted, would have a material effect on the Company’s financial statement.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Aug. 31, 2024
Accounting Policies [Abstract]
Summary of Basic and Diluted Net Income (Loss) per Common Share	Summary of Basic and Diluted Net Income (Loss) per Common Share 2024 2023 2024 2023 For the Three Months Ended August 31, For the Nine Months Ended August 31, 2024 2023 2024 2023 Class A ordinary shares Numerator: net income allocable to redeemable Class A ordinary shares $ 200,474 $ 64,801 $ 724,116 $ 514,793 Denominator: weighted average number of Class A ordinary shares 5,975,740 3,622,852 5,975,740 5,217,220 Basic and diluted net income per redeemable Class A ordinary share $ 0.03 $ 0.02 $ 0.12 $ 0.10 Class B ordinary shares Numerator: net income allocable to Class B ordinary shares $ - $ 51,424 $ - $ 283,681 Denominator: weighted average number of Class B ordinary shares - 2,875,000 - 2,875,000 Basic and diluted net income per Class B ordinary share $ - $ 0.02 $ - $ 0.10

Description of Organization a_2

Description of Organization and Business Operations (Details Narrative) - USD ($)							9 Months Ended
	Jun. 13, 2024	Jun. 07, 2024	Jul. 18, 2023	Jan. 20, 2023	Jan. 18, 2023	Jan. 20, 2022	Aug. 31, 2024	Jun. 14, 2024	Nov. 30, 2023	Aug. 10, 2023	Jun. 13, 2023	Feb. 21, 2023
Cash							$ 40,533		$ 9,917
Sale of stock, price per share							$ 10.15
Aggregate market fair value percentage							80%
Ownership interest to be acquired on post-transaction company							50%
Redemption of percentage of public shares							20%
Redemption percentage of outstanding shares							100%
Sale of stock, description							In order to protect the amounts held in the Trust Account, the Sponsor has agreed to be liable to the Company if and to the extent any claims by a third party 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, if less than $10.15 per Public Share due to reductions in the value of the trust assets, in each case net of the amount of interest which may be withdrawn 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 the Company’s indemnity of the underwriters of the Initial Public Offering against certain liabilities, including liabilities under the Securities Act of 1933, as amended (the “Securities Act”). Moreover, in the event that an executed waiver is deemed to be unenforceable against a third party, the Sponsor will not be responsible to the extent of any liability for such third-party claims. The Company will seek to reduce the possibility that the Sponsor will have to indemnify the Trust Account due to claims of creditors by endeavoring to have all vendors, service providers (except for the Company’s independent registered accounting firm), prospective target businesses and other entities with which the Company does business, execute agreements with the Company waiving any right, title, interest or claim of any kind in or to monies held in the Trust Account.
Stock redeemed		408,469
Depositing in trust account		$ 51,365
Working capital							$ 4,649,132
Common Stock [Member]
Depositing in trust account		$ 60,000
Share price		$ 0.02
Common Class A [Member]
Stock redeemed	408,469		149,359	8,373,932	8,373,932
Depositing in trust account			$ 144,000	$ 262,500
Share price			$ 0.045	$ 0.0525
Maximum [Member]
Business combination, net tangible assets							5,000,001
Dissolution expenses							100,000
Technology Telecommunication LLC [Member]
Loan amount							2,020,474			$ 500,000	$ 864,000	$ 656,474
Borrowed amount										$ 500,000	$ 864,000
Initial public offering, capital contribution							25,000
Note issued to the sponsor							$ 300,000
Technology Telecommunication LLC [Member] | Second Promissory Note [Member]
Loan amount								$ 500,000
IPO [Member]
Sale of stock						10,000,000	11,500,000
Proceeds from issuance of offering						$ 100,000,000
Transaction costs						8,482,742
Underwriting fees						1,800,000
Deferred offering costs						4,025,000
Assets held in trust						1,725,000
Stock issuance costs						932,742
Cash						1,562,293
Deferred underwriting fee payable						$ 4,025,000
Sale of stock, price per share						$ 10.15	$ 10
Net proceeds of proposed public offering						$ 116,725,000
Sale of stock, description							Each Unit consists of one ordinary share and one redeemable warrant (“Public Warrant”). Each Public Warrant entitles the holder purchase one ordinary share at an exercise price of $11.50 per whole share
Initial public offering, capital contribution							$ 115,000,000
Private Placement [Member]
Sale of stock						532,500
Sale of stock, price per share						$ 10
Proceeds from issuance of private placement						$ 5,325,000
Private Placement [Member] | Technology and Telecommunication LLC [Member]
Sale of stock						480,000
Sale of stock, price per share						$ 10
Proceeds from issuance of private placement						$ 4,800,000
Over-Allotment Option [Member] | Underwriters [Member]
Sale of stock						1,500,000
Underwriting fees							$ 2,000,000
Sale of stock, price per share						$ 10
Proceeds from stock options exercised						$ 15,000,000
Over-Allotment Option [Member] | Underwriters [Member] | Maximum [Member]
Sale of stock							1,500,000
Over-Allotment Option [Member] | Technology Telecommunication LLC [Member]
Sale of stock						52,500
Sale of stock, price per share						$ 10

Summary of Basic and Diluted Ne

Summary of Basic and Diluted Net Income (Loss) per Common Share (Details) - USD ($)	3 Months Ended		9 Months Ended
	Aug. 31, 2024	Aug. 31, 2023	Aug. 31, 2024	Aug. 31, 2023
Common Class A [Member]
Numerator: net income allocable to Class B ordinary shares	$ 200,474	$ 64,801	$ 724,116	$ 514,793
Denominator: weighted average number of Class B ordinary shares	5,975,740	3,622,852	5,975,740	5,217,220
Basic net income (loss) per ordinary share	$ 0.03	$ 0.02	$ 0.12	$ 0.10
Diluted net income (loss) per ordinary share	$ 0.03	$ 0.02	$ 0.12	$ 0.10
Common Class B [Member]
Numerator: net income allocable to Class B ordinary shares		$ 51,424		$ 283,681
Denominator: weighted average number of Class B ordinary shares		2,875,000		2,875,000
Basic net income (loss) per ordinary share		$ 0.02		$ 0.10
Diluted net income (loss) per ordinary share		$ 0.02		$ 0.10

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	Aug. 31, 2024	Nov. 30, 2023
Property, Plant and Equipment [Line Items]
Cash	$ 40,533	$ 9,917
Cash equivalents	0	0
Assets held in trust	31,138,174	33,749,917
Cash insured amount	250,000
Deferred offering costs	4,532,887
Deferred underwriter discount	$ 4,025,000	$ 4,025,000
Common Class A [Member]
Property, Plant and Equipment [Line Items]
Ordinary shares possible redemption	2,568,240	2,976,709
Maximum [Member]
Property, Plant and Equipment [Line Items]
Business combination, net tangible assets	$ 5,000,001

Initial Public Offering (Detail

Initial Public Offering (Details Narrative) - USD ($)		9 Months Ended
	Jan. 20, 2022	Aug. 31, 2024
Subsidiary, Sale of Stock [Line Items]
Sale of Stock, Price Per Share		$ 10.15
Sale of stock, description of transaction		In order to protect the amounts held in the Trust Account, the Sponsor has agreed to be liable to the Company if and to the extent any claims by a third party 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, if less than $10.15 per Public Share due to reductions in the value of the trust assets, in each case net of the amount of interest which may be withdrawn 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 the Company’s indemnity of the underwriters of the Initial Public Offering against certain liabilities, including liabilities under the Securities Act of 1933, as amended (the “Securities Act”). Moreover, in the event that an executed waiver is deemed to be unenforceable against a third party, the Sponsor will not be responsible to the extent of any liability for such third-party claims. The Company will seek to reduce the possibility that the Sponsor will have to indemnify the Trust Account due to claims of creditors by endeavoring to have all vendors, service providers (except for the Company’s independent registered accounting firm), prospective target businesses and other entities with which the Company does business, execute agreements with the Company waiving any right, title, interest or claim of any kind in or to monies held in the Trust Account.
IPO [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of Stock, Number of Shares Issued in Transaction	10,000,000	11,500,000
Sale of Stock, Price Per Share	$ 10.15	$ 10
Stock Issued During Period, Value, New Issues		$ 115,000,000
Sale of stock, description of transaction		Each Unit consists of one ordinary share and one redeemable warrant (“Public Warrant”). Each Public Warrant entitles the holder purchase one ordinary share at an exercise price of $11.50 per whole share
Exercise price per share		$ 11.50

Private Placement (Details Narr

Private Placement (Details Narrative) - USD ($)	Jan. 20, 2022	Aug. 31, 2024
Subsidiary, Sale of Stock [Line Items]
Sale of stock, price per share		$ 10.15
Private Placement [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of stock, number of shares issued in transaction	532,500
Sale of stock, price per share	$ 10
Proceeds from issuance of private placement	$ 5,325,000

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)					9 Months Ended
	Jun. 14, 2024	Aug. 10, 2023	Jan. 25, 2022	Nov. 26, 2021	Aug. 31, 2024	Nov. 30, 2023	Jun. 13, 2023	Feb. 21, 2023	Nov. 30, 2022
Related Party Transaction [Line Items]
Outstanding working capital related to party loans					$ 851,000	$ 300,000
Related Party Loans [Member]
Related Party Transaction [Line Items]
Convertible debt	$ 500,000	$ 500,000			$ 1,500,000
Convertible price					$ 10
Technology Telecommunication LLC [Member]
Related Party Transaction [Line Items]
Purchase price					$ 25,000
Aggregate principal amount					300,000
Loans payable		500,000			2,020,474		$ 864,000	$ 656,474
Short-Term Debt		$ 500,000					$ 864,000
Extension loan paid					2,612,277
Technology Telecommunication LLC [Member] | Administrative Support Agreement [Member]
Related Party Transaction [Line Items]
Sponsor fees					10,000
Due to related party					$ 90,000	$ 220,000
Technology Telecommunication LLC [Member] | Promissory Note [Member]
Related Party Transaction [Line Items]
Aggregate principal amount				$ 300,000
Deferred offering cost									$ 71,881
Repayments of debt			$ 177,876
Common Class B [Member]
Related Party Transaction [Line Items]
Issued and outstanding, percent					20%
Common Class B [Member] | Technology Telecommunication LLC [Member]
Related Party Transaction [Line Items]
Number of new stock issued during the period				2,875,000
Purchase price				$ 25,000
Common stock shares subject to forfeiture				375,000
Issued and outstanding, percent				20%
Related party transaction description				The holders of the Founder Shares have agreed, subject to limited exceptions, not to transfer, assign or sell any of the Founder Shares until the earlier to occur of: (A) six months after the completion of a Business Combination and (B) subsequent to a Business Combination, (x) if the last reported sale price of the Class A ordinary shares equals or exceeds $12.00 per share (as adjusted for share splits, share capitalizations, reorganizations, recapitalizations and the like) for any 20 trading days within any 30-trading day period, or (y) the date on which the Company completes a liquidation, merger, capital share exchange or other similar transaction that results in all of the Public Shareholders having the right to exchange their ordinary shares for cash, securities or other property.

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($)		9 Months Ended
	Jan. 20, 2022	Aug. 31, 2024	Nov. 30, 2023
Loss Contingencies [Line Items]
Underwriter deferred fee		$ 4,025,000	$ 4,025,000
Sale of stock, price per share		$ 10.15
Accounts Payable		$ 966,000	$ 966,000
Over-Allotment Option [Member] | Underwriters [Member]
Loss Contingencies [Line Items]
Sale of stock	1,500,000
Underwriting discount per unit		$ 0.20
Underwriting discount		$ 2,000,000
Aggregate amonunt of underwriting discount		2,300,000
Reimburse of offering expense		$ 500,000
Underwriter deferred fee, price per shares		$ 0.35
Underwriter deferred fee		$ 3,500,000
Aggregate amount of deferred fees		$ 4,025,000
Sale of stock, price per share	$ 10
Proceeds from stock options exercised	$ 15,000,000
Over-Allotment Option [Member] | Underwriters [Member] | Maximum [Member]
Loss Contingencies [Line Items]
Sale of stock		1,500,000

Shareholders_ Equity (Details N

Shareholders’ Equity (Details Narrative) - USD ($)						9 Months Ended
	Jun. 13, 2024	Jun. 07, 2024	Jul. 18, 2023	Jan. 20, 2023	Jan. 18, 2023	Aug. 31, 2024	Nov. 30, 2023
Class of Stock [Line Items]
Preferred stock, shares authorized						1,000,000	1,000,000
Preferred stock, par value						$ 0.0001	$ 0.0001
Preferred stock, shares issued						0	0
Preferred stock, shares outstanding						0	0
Number of shares for redemption		408,469
Depositing in trust account		$ 51,365
Common Stock [Member]
Class of Stock [Line Items]
Share price		$ 0.02
Depositing in trust account		$ 60,000
Warrant [Member]
Class of Stock [Line Items]
Warrants and rights outstanding, term						5 years
Share price						$ 18
Warrant price per share						$ 0.01
Common Class A [Member]
Class of Stock [Line Items]
Common stock, shares authorized						479,000,000	479,000,000
Common stock, par value						$ 0.0001	$ 0.0001
Number of shares for redemption	408,469		149,359	8,373,932	8,373,932
Number of shares for redemption, value	$ 4,872,513		$ 1,626,736		$ 86,353,885
Common stock, shares issued						3,407,500	3,407,500
Common stock, shares outstanding						3,407,500	3,407,500
Ordinary shares possible redemption						2,568,240	2,976,709
Share price			$ 0.045	$ 0.0525
Depositing in trust account			$ 144,000	$ 262,500
Common Class B [Member]
Class of Stock [Line Items]
Common stock, shares authorized						20,000,000	20,000,000
Common stock, par value						$ 0.0001	$ 0.0001
Common stock, shares issued						0	0
Common stock, shares outstanding						0	0
Percentage of shares issued and outstanding						20%
Conversion of Class B ordinary shares into Class A ordinary shares						2,875,000
Conversion of Class B ordinary shares into Class A ordinary shares, shares						$ 288