Iron Horse Acquisitions Corp. Common Stock (IROH) 10-Q 14 Aug 24 2024 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2024	Aug. 11, 2024
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes
Amendment Flag	false
Document Period End Date	Jun. 30, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q2
Entity Information [Line Items]
Entity Registrant Name	IRON HORSE ACQUISITIONS CORP.
Entity Central Index Key	0001901203
Entity File Number	001-41898
Entity Tax Identification Number	87-4105289
Entity Incorporation, State or Country Code	DE
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Shell Company	true
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Contact Personnel [Line Items]
Entity Address, Address Line One	P.O. Box 2506
Entity Address, City or Town	Toluca Lake
Entity Address, Country	CA
Entity Address, Postal Zip Code	91610
Entity Phone Fax Numbers [Line Items]
City Area Code	(310)
Local Phone Number	290-5383
Entity Listings [Line Items]
Entity Common Stock, Shares Outstanding		8,867,000
Common Stock
Entity Listings [Line Items]
Title of 12(b) Security	Common Stock
Trading Symbol	IROH
Security Exchange Name	NASDAQ
Rights
Entity Listings [Line Items]
Title of 12(b) Security	Rights
Trading Symbol	IROHR
Security Exchange Name	NASDAQ
Units
Entity Listings [Line Items]
Title of 12(b) Security	Units
Trading Symbol	IROHU
Security Exchange Name	NASDAQ
Warrants
Entity Listings [Line Items]
Title of 12(b) Security	Warrants
Trading Symbol	IROHW
Security Exchange Name	NASDAQ

Balance Sheets (Unaudited)

Balance Sheets (Unaudited) - USD ($)		Jun. 30, 2024	Dec. 31, 2023
Current assets
Cash		$ 91,446	$ 656,977
Prepaid expenses		54,235	33,157
Prepaid insurance		87,274
Total Current Assets		239,455	690,134
Marketable securities held in Trust Account		70,753,290	69,000,000
Total Assets		70,992,745	69,690,134
Current liabilities
Accrued expenses		187,197	70,810
Accrued offering costs		75,000	221,914
Income taxes payable		388,931
Overallotment liability			11,135
Total Current Liabilities		1,208,909	861,640
Deferred underwriting fee payable		2,518,500	2,518,500
Total Liabilities		3,727,409	3,380,140
Commitments and Contingencies (Note 5)
Common stock subject to possible redemption, 6,900,000 shares at redemption value of $10.18 and $10.00 per share as of June 30, 2024 and December 31, 2023, respectively		70,264,359	69,000,000
Stockholders’ Deficit
Preferred stock, $0.0001 par value; 1,000,000 shares authorized; none issued and outstanding
Common stock, $0.0001 par value; 50,000,000 shares authorized, 1,967,000 and 1,999,200 shares issued and outstanding (excluding 6,900,000 shares subject to possible redemption) as of June 30, 2024 and December 31, 2023, respectively	[1]	197	200
Additional paid-in capital
Accumulated deficit		(2,999,220)	(2,690,206)
Total Stockholders’ Deficit	[2]	(2,999,023)	(2,690,006)
Total Liabilities and Stockholders’ Deficit		70,992,745	69,690,134
Related Party
Current assets
Due from Sponsor		6,500
Current liabilities
Promissory note – related party		$ 557,781	$ 557,781
[1] At December 31, 2023, includes an aggregate of 32,200 Founder Shares subject to forfeiture by the initial stockholder to the extent that the underwriters’ over-allotment option is not exercised in full. On February 12, 2024, the remainder of the over-allotment option to purchase 115,000 Units expired and 32,200 Founder Shares were forfeited, resulting in the Sponsor holding an aggregate of 1,932,000 Founder Shares (Note 6). Includes an aggregate of 32,200 and 252,000 shares of common stock subject to forfeiture, at December 31, 2023 and 2022, respectively, by the initial stockholder to the extent that the underwriters’ over-allotment option is not exercised in full. On December 29, 2023, the underwriters partially exercised their over-allotment option for an additional 800,000 Units, reducing the Founder Shares subject to forfeiture to 32,200. On February 12, 2024, the remainder of the over-allotment option to purchase 115,000 Units expired and the 32,200 Founder Shares were forfeited, resulting in the Sponsor holding an aggregate of 1,932,000 Founder Shares (Note 6).

Balance Sheets (Unaudited) (Par

Balance Sheets (Unaudited) (Parentheticals) - $ / shares		Jun. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Common stock subject to possible redemption, shares at redemption value		6,900,000	6,900,000
Common stock subject to possible redemption, shares at redemption value of per share (in Dollars per share)		$ 10.18	$ 10
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
Common stock, par value (in Dollars per share)	[1]	$ 0.0001	$ 0.0001
Common stock, shares authorized	[1]	50,000,000	50,000,000
Common stock, shares issued	[1]	1,967,000	1,999,200
Common stock, shares outstanding	[1]	1,967,000	1,999,200
[1] At December 31, 2023, includes an aggregate of 32,200 Founder Shares subject to forfeiture by the initial stockholder to the extent that the underwriters’ over-allotment option is not exercised in full. On February 12, 2024, the remainder of the over-allotment option to purchase 115,000 Units expired and 32,200 Founder Shares were forfeited, resulting in the Sponsor holding an aggregate of 1,932,000 Founder Shares (Note 6).

Statements of Operations (Unaud

Statements of Operations (Unaudited) - USD ($)		3 Months Ended		6 Months Ended
		Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Formation and operational costs	[1]	$ 238,406	$ 60,320	$ 718,264	$ 164,852
Loss from operations		(238,406)	(60,320)	(718,264)	(164,852)
Other income:
Change in fair value of over-allotment option liability				11,135
Gain on lawsuit settlements				295,000
Unrealized loss on marketable securities held in Trust Account		(33,053)		(33,053)
Interest earned on marketable securities held in Trust Account		931,428		1,789,681
Total other income		898,375		2,062,763
Income (Loss) before provision for income taxes		659,969	(60,320)	1,344,499	(164,852)
Provision for income taxes		(178,042)		(389,157)
Net income (loss)		$ 481,927	$ (60,320)	$ 955,342	$ (164,852)
Redeemable Shares
Other income:
Basic weighted average shares outstanding (in Shares)		6,900,000		6,900,000
Basic net income (loss) per common share (in Dollars per share)		$ 0.05		$ 0.11
Non Redeemable Shares
Other income:
Basic weighted average shares outstanding (in Shares)	[2]	1,967,000	1,680,000	1,967,000	1,680,000
Basic net income (loss) per common share (in Dollars per share)		$ 0.05	$ (0.04)	$ 0.11	$ (0.1)
[1] For the three months ended June 30, 2024 and 2023, includes $50,000 and $3,000 franchise tax expense, respectively. For the six months ended June 30, 2024 and 2023, includes $100,658, and $5,000 franchise tax expense, respectively. As of June 30, 2023, excludes an aggregate of 252,000 Founder Shares subject to forfeiture by the initial stockholder to the extent that the underwriters’ over-allotment option is not exercised in full. On December 29, 2023, the underwriters partially exercised their over-allotment option for an additional 800,000 Units, reducing the Founder Shares subject to forfeiture to 32,200. On February 12, 2024, the remainder of the over-allotment option to purchase 115,000 Units expired and the 32,200 Founder Shares were forfeited, resulting in the Sponsor holding an aggregate of 1,932,000 Founder Shares (Note 6).

Statements of Operations (Una_2

Statements of Operations (Unaudited) (Parentheticals) - $ / shares		3 Months Ended		6 Months Ended
		Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Redeemable Shares
Diluted weighted average shares outstanding		6,900,000		6,900,000
Diluted net income (loss) per common share		$ 0.05		$ 0.11
Non Redeemable Shares
Diluted weighted average shares outstanding	[1]	1,967,000	1,680,000	1,967,000	1,680,000
Diluted net income (loss) per common share		$ 0.05	$ (0.04)	$ 0.11	$ (0.10)
[1] As of June 30, 2023, excludes an aggregate of 252,000 Founder Shares subject to forfeiture by the initial stockholder to the extent that the underwriters’ over-allotment option is not exercised in full. On December 29, 2023, the underwriters partially exercised their over-allotment option for an additional 800,000 Units, reducing the Founder Shares subject to forfeiture to 32,200. On February 12, 2024, the remainder of the over-allotment option to purchase 115,000 Units expired and the 32,200 Founder Shares were forfeited, resulting in the Sponsor holding an aggregate of 1,932,000 Founder Shares (Note 6).

Statements of Changes in Stockh

Statements of Changes in Stockholders’ Deficit (Unaudited) - USD ($)		Common Stock Subject to Possible Redemption	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Balance at Dec. 31, 2022	[1]		$ 193	$ 24,807	$ (200,374)	$ (175,374)
Balance (in Shares) at Dec. 31, 2022	[1]		1,932,000
Net income (loss)					(104,532)	(104,532)
Balance at Mar. 31, 2023			$ 193	24,807	(304,906)	(279,906)
Balance (in Shares) at Mar. 31, 2023			1,932,000
Balance at Dec. 31, 2022	[1]		$ 193	24,807	(200,374)	(175,374)
Balance (in Shares) at Dec. 31, 2022	[1]		1,932,000
Net income (loss)						(164,852)
Balance at Jun. 30, 2023			$ 193	24,807	(365,226)	(340,226)
Balance (in Shares) at Jun. 30, 2023			1,932,000
Balance at Mar. 31, 2023			$ 193	24,807	(304,906)	(279,906)
Balance (in Shares) at Mar. 31, 2023			1,932,000
Net income (loss)					(60,320)	(60,320)
Balance at Jun. 30, 2023			$ 193	24,807	(365,226)	(340,226)
Balance (in Shares) at Jun. 30, 2023			1,932,000
Balance at Dec. 31, 2023	[1]	$ 69,000,000	$ 200		(2,690,206)	(2,690,006)
Balance (in Shares) at Dec. 31, 2023	[1]	6,900,000	1,999,200
Forfeiture of Founder Shares			$ (3)	3
Forfeiture of Founder Shares (in Shares)			(32,200)
Remeasurement of Common Stock subject to possible redemption		$ 597,365		(3)	(597,362)	(597,365)
Net income (loss)					473,415	473,415
Balance at Mar. 31, 2024	[1]	$ 69,597,365	$ 197		(2,814,153)	(2,813,956)
Balance (in Shares) at Mar. 31, 2024	[1]	6,900,000	1,967,000
Balance at Dec. 31, 2023	[1]	$ 69,000,000	$ 200		(2,690,206)	(2,690,006)
Balance (in Shares) at Dec. 31, 2023	[1]	6,900,000	1,999,200
Net income (loss)						955,342
Balance at Jun. 30, 2024	[1]	$ 70,264,359	$ 197		(2,999,220)	(2,999,023)
Balance (in Shares) at Jun. 30, 2024	[1]	6,900,000	1,967,000
Balance at Mar. 31, 2024	[1]	$ 69,597,365	$ 197		(2,814,153)	(2,813,956)
Balance (in Shares) at Mar. 31, 2024	[1]	6,900,000	1,967,000
Remeasurement of Common Stock subject to possible redemption		$ 666,994			(666,994)	(666,994)
Net income (loss)					481,927	481,927
Balance at Jun. 30, 2024	[1]	$ 70,264,359	$ 197		$ (2,999,220)	$ (2,999,023)
Balance (in Shares) at Jun. 30, 2024	[1]	6,900,000	1,967,000
[1] Includes an aggregate of 32,200 and 252,000 shares of common stock subject to forfeiture, at December 31, 2023 and 2022, respectively, by the initial stockholder to the extent that the underwriters’ over-allotment option is not exercised in full. On December 29, 2023, the underwriters partially exercised their over-allotment option for an additional 800,000 Units, reducing the Founder Shares subject to forfeiture to 32,200. On February 12, 2024, the remainder of the over-allotment option to purchase 115,000 Units expired and the 32,200 Founder Shares were forfeited, resulting in the Sponsor holding an aggregate of 1,932,000 Founder Shares (Note 6).

Statements of Cash Flows (Unaud

Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Cash Flows from Operating Activities:
Net income (loss)	$ 955,342	$ (164,852)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Interest earned on marketable securities held in Trust Account	(1,789,681)
Payment of office expenses made by sponsor		132,644
Unrealized loss on marketable securities held in Trust Account	33,053
Change in fair value of overallotment liability	(11,135)
Changes in operating assets and liabilities:
Prepaid expenses	(21,078)
Prepaid insurance	(87,274)
Due from Sponsor	(6,500)
Accounts payable and accrued expenses	116,387	32,208
Accrued offering costs	(5,000)
Income taxes payable	388,931
Net cash used in operating activities	(426,955)
Cash Flows from Investing Activities:
Cash withdrawn from Trust Account to pay for franchise taxes	3,338
Net cash provided by investing activities	3,338
Cash Flows from Financing Activities:
Payment of accrued offering costs	(141,914)
Net cash used in financing activities	(141,914)
Net Change in Cash	(565,531)
Cash – Beginning of period	656,977
Cash – End of period	91,446
Non-Cash investing and financing activities:
Offering Costs included in Accrued Offering Costs		129,974
Payment of Offering Costs included in Promissory Note		219,035
Remeasurement of Common Stock subject to possible redemption	$ 1,264,359

Description of Organization and

Description of Organization and Business Operations	6 Months Ended
	Jun. 30, 2024
Description of Organization and Business Operations [Abstract]
DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS	NOTE 1. DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS Iron Horse Acquisitions Corp. (the “Company”) was incorporated in Delaware on November 23, 2021 as a blank check company whose objective is to acquire, through a merger, share exchange, asset acquisition, stock purchase, recapitalization, reorganization or other similar business combination, one or more businesses or entities (a “Business Combination”). As of June 30, 2024, the Company had not yet commenced any operations. All activity from November 23, 2021 (inception) through June 30, 2024 relates to the Company’s formation and the Initial Public Offering (the “IPO), which is described below, and subsequent to the IPO, identifying a target company for a Business Combination. 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 December 26, 2023. On December 29, 2023, the Company consummated the Initial Public Offering of 6,900,000 units (the “Units” and, with respect to the shares of common stock included in the Units being offered, the “Public Shares”), which includes the partial exercise by the underwriters of their over-allotment option in the amount of 800,000 Units, at $10.00 per Unit, generating gross proceeds of $69,000,000 which is described in Note 3. Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale of 2,457,000 warrants (the “Private Placement Warrants”) at a price of $1.00 per Private Placement Warrant, in a private placement to the Company’s sponsor, Bengochea SPAC Sponsors I LLC (the “sponsor”), generating gross proceeds of $2,457,000, which is described in Note 4. Transaction costs amounted to $4,651,705 consisting of $586,500 of cash underwriting fees, $2,518,500 of deferred underwriting fees, and $1,546,705 of other offering costs. The Company Units were listed on the Nasdaq Global Market (“NASDAQ”). Pursuant to the NASDAQ listing rules, the Company’s initial Business Combination must be with a target business or businesses whose collective fair market value is at least equal to 80% of the balance in the trust account at the time of the execution of a definitive agreement for such Business Combination (net of taxes payable and deferred underwriting commissions), although this may entail simultaneous acquisitions of several target businesses. There is no assurance that the Company will be able to effect a Business Combination successfully. Following the closing of the Initial Public Offering on December 29, 2023, an amount of $69,000,000 ($10.00 per Unit) from the net proceeds of the sale of the Units in the Initial Public Offering and the sale of the Private Placement Warrants was placed in the trust account (“Trust Account”) with Continental Stock Transfer & Trust Company acting as trustee and invested in United States government treasury bills, bonds or notes, having a maturity of 185 days or less or in money market funds meeting certain conditions under Rule 2a-7 promulgated under the Investment Company Act until the earlier of (i) the consummation of the Company’s initial Business Combination (ii) the redemption of any shares of common stock included in the Units being sold in the Initial Public Offering that have been properly tendered in connection with a stockholder vote to amend the Company’s certificate of incorporation to modify the substance or timing of its obligation to redeem 100% of such shares of common stock if it does not complete the Initial Business Combination within 12 months from the closing of the Initial Public Offering (or 18 months from the closing of the Initial Public Offering if the Company has executed a definitive agreement for a Business Combination within such 12-month period), provided that, pursuant to the terms of the amended and restated certificate of incorporation and the trust agreement entered into between the Company and the Trust Account, the only way to extend the time available for the Company to consummate its initial business combination in the absence of a charter amendment, is for the sponsor, upon at least five days’ advance notice prior to the applicable deadline, to deposit into the trust account $229,770, or $233,600 if the underwriters’ over-allotment option is exercised in full ($0.0333 per unit in either case), or an aggregate of $459,540, or $467,199 if the over-allotment option is exercised in full, for each three-month extension, on or prior to the date of the applicable deadline; and (iii) the Company’s failure to consummate a Business Combination within the prescribed time. If the Company is unable to consummate an initial business combination within such time period, the Company will redeem 100% of its outstanding public shares for a pro rata portion of the funds held in the trust account, equal to the aggregate amount then on deposit in the trust account including interest earned on the funds held in the trust account and not previously released to the Company for taxes (and less up to $100,000 of interest which can be used for liquidation expenses), divided by the number of then outstanding public shares, subject to applicable law and as further described herein, and then seek to dissolve and liquidate. Placing funds in the Trust Account may not protect those funds from third party claims against the Company. Although the Company will seek to have all vendors, service providers, prospective target businesses or other entities it engages, execute agreements with the Company waiving any claim of any kind in or to any monies held in the Trust Account, there is no guarantee that such persons will execute such agreements. The remaining net proceeds (not held in the Trust Account) may be used to pay for business, legal and accounting due diligence on prospective acquisitions and continuing general and administrative expenses. Additionally, certain interest earned on the Trust Account balance may be released to the Company to pay the Company’s tax obligations. The Company, after signing a definitive agreement for the acquisition of a target business, is required to provide stockholders who acquired shares of common stock sold as part of the units in the Initial Public Offering (“Public Stockholders”) with the opportunity to convert their Public Shares for a pro rata share of the Trust Account. The holders of the Founder Shares will agree to vote any shares they then hold in favor of any proposed Business Combination and will waive any conversion rights with respect to these shares pursuant to letter agreements executed prior to the Initial Public Offering. In connection with any proposed Business Combination, the Company will seek stockholder approval of an initial Business Combination at a meeting called for such purpose at which Public Stockholders may seek to convert their Public Shares, regardless of whether they vote for or against the proposed Business Combination. Alternatively, the Company may conduct a tender offer and allow conversions in connection therewith. If the Company seeks stockholder approval of an initial Business Combination, any Public Stockholder voting either for or against such proposed Business Combination or not voting at all will be entitled to demand that his Public Shares be converted into a full pro rata portion of the amount then in the Trust Account (initially $10.00 per share, plus any pro rata interest earned on the funds held in the Trust Account and not previously released to the Company or necessary to pay its taxes). Holders of warrants sold as part of the Units will not be entitled to vote on the Proposed Business Combination and will have no conversion or liquidation rights with respect to the shares of common stock underlying such warrants. If the Company is unable to complete its initial Business Combination and expends all of the net proceeds from the sale of the Private Placement Warrants not deposited in the Trust Account, without taking into account any interest earned on the Trust Account, the Company expects that the initial per-share redemption price for common stock will be $10.00. The proceeds deposited in the Trust Account could, however, become subject to claims of the Company’s creditors that are in preference to the claims of the Company’s stockholders. In addition, if the Company is forced to file a bankruptcy case or an involuntary bankruptcy case is filed against it that is not dismissed, the proceeds held in the Trust Account could be subject to applicable bankruptcy law, and may be included in its bankruptcy estate and subject to the claims of third parties with priority over the claims of the Company’s common stockholders. Therefore, the actual per-share redemption price may be less than approximately $10.00. Going Concern Consideration As of June 30, 2024, the Company had cash of $91,446 and a working capital deficit of $969,454. 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, the Company has until December 29, 2024 (or June 29, 2025 if we extend the period of time to consummate a Business Combination by the full amount of time) 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 December 29, 2024 (or June 29, 2025, if extended), there will be a mandatory liquidation and subsequent dissolution. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. No adjustments have been made to the carrying amounts of assets or liabilities should the Company be required to liquidate after December 29, 2024 (or June 29, 2025, if extended). The Company intends to continue to search for and seek to complete a Business Combination before the mandatory liquidation date. The Company is within 12 months of its mandatory liquidation date as of the time of filing of this Quarterly Report on Form 10-Q. Risks and Uncertainties United States and global markets are experiencing volatility and disruption following the geopolitical instability resulting from the invasion of Ukraine by Russia and conflicts in the Middle East and around the Red Sea. In response to the ongoing Russia-Ukraine conflict, the North Atlantic Treaty Organization (“NATO”) deployed additional military forces to eastern Europe, and the United States, the United Kingdom, the European Union and other countries have announced various sanctions and restrictive actions against Russia, Belarus and related individuals and entities, including the removal of certain financial institutions from the Society for Worldwide Interbank Financial Telecommunication (SWIFT) payment system. Certain countries, including the United States, have also provided and may continue to provide military aid or other assistance, increasing geopolitical tensions among a number of nations. The invasion of Ukraine by Russia and conflicts in the Middle East and around the Red Sea and the resulting measures that have been taken, and could be taken in the future, by NATO, the United States, the United Kingdom, the European Union, Middle East and other countries have created global security concerns that could have a lasting impact on regional and global economies. Although the length and impact of the ongoing conflicts are highly unpredictable, they could lead to market disruptions, including significant volatility in commodity prices, credit and capital markets, as well as supply chain interruptions and increased cyber-attacks against U.S. companies. Additionally, any resulting sanctions could adversely affect the global economy and financial markets and lead to instability and lack of liquidity in capital markets. Any of the above mentioned factors, or any other negative impact on the global economy, capital markets or other geopolitical conditions resulting from the Russian invasion of Ukraine, conflicts in the Middle East and around the Red Sea and subsequent sanctions or related actions, could adversely affect the Company’s search for an initial business combination and any target business with which the Company may ultimately consummate an initial business combination. 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	6 Months Ended
	Jun. 30, 2024
Summary of Significant 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 December 31, 2023, as filed with the SEC on April 1, 2024. The interim results for the three and six months ended June 30, 2024 are not necessarily indicative of the results to be expected for the year ending December 31, 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 of 2002, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and 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 an emerging growth company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s unaudited 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 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 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 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 had $91,446 and $656,977 in cash as of June 30, 2024 and December 31, 2023, respectively, and no cash equivalents. Marketable Securities Held in Trust Account As of June 30, 2024, the Company invested substantially all the assets held in the Trust Account in U.S. Treasury Bills. The Company accounts for its marketable securities as trading securities under ASC 320, where securities are presented at fair value on the balance sheets and with unrealized gains or losses, if any, presented on the statements of operations. From inception through June 30, 2024, the Company withdrew $3,338 of interest earned on the Trust Account. As of June 30, 2024 and December 31, 2023, the assets held in Trust Account amounted to $70,753,290 and $69,000,000, respectively. 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 Deposit Insurance Corporation coverage limit of $250,000. The Company has not experienced losses on this account and management believes that the Company is not exposed to significant risks on such account. 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 Measurements and Disclosures,” approximates the carrying amounts represented in the accompanying balance sheets, primarily due to their short-term nature. Franchise Tax Delaware, where the Company is incorporated, imposes a franchise tax that applies to most business entities that are formed or qualified to do business, or which are otherwise doing business, in Delaware. Delaware franchise tax is based on authorized shares or on assumed par and non-par capital, whichever yields a lower result. Under the authorized shares method, each share is taxed at a graduated rate based on the number of authorized shares. For the three and six months ended June 30, 2024, the Company incurred $50,000 and $100,658 of franchise tax, respectively. For the three and six months ended June 30, 2023, the Company incurred $3,000 and $5,000 of franchise tax, respectively. Income Taxes 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 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 June 30, 2024 and December 31, 2023, the Company’s deferred tax asset of $191,613 and $82,463, respectively, had a full valuation allowance recorded against it. The Company’s effective tax rate was 26.98% and 0.00% for the three months ended June 30, 2024 and 2023, respectively. The Company’s effective tax rate was 28.94% and 0.00% for the six months ended June 30, 2024 and 2023, respectively. The effective tax rate differs from the statutory tax rate of 21% for the three and six months ended June 30, 2024 and 2023, due to the valuation allowance on the deferred tax assets related to organization expenses and the change in fair value of over-allotment option liability. ASC 740 also clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. ASC 740 also provides guidance on derecognition, classification, interest and penalties, accounting in interim period, disclosure and transition. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of June 30, 2024 and December 31, 2023. 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. The provision for income taxes for the three and six months ended June 30, 2024 was $178,042 and $389,157, respectively, and income taxes payable as of June 30, 2024 was $388,931. Offering Costs The Company complies with the requirements of the ASC 340-10-S99 and SEC Staff Accounting Bulletin (“SAB”) Topic 5A – “Expenses of Offering”. Deferred offering costs consist of underwriting, legal, accounting and other expenses incurred through the balance sheet date that are directly related to the IPO. Offering costs were allocated to the separable financial instruments issued in the IPO based on relative fair value basis, compared to total proceeds received. Offering costs allocated to the Public Shares were charged to temporary equity and offering costs allocated to Public Rights and Warrants were charged to stockholders’ deficit at the completion of the IPO. Redeemable Share Classification The Public Shares contain a redemption feature which allows for the redemption of such Public Shares in connection with the Company’s liquidation, or if there is a shareholder vote or tender offer in connection with the Company’s initial Business Combination. In accordance with ASC 480-10-S99, the Company classifies Public common stock subject to redemption outside of permanent equity as the redemption provisions are not solely within the control of the Company. The Public Shares sold as part of the Units in the Initial Public Offering were issued with other freestanding instruments (i.e., Public Warrants) and as such, the initial carrying value of Public Shares classified as temporary equity are the allocated proceeds determined in accordance with ASC 470-20. The Company recognizes changes in redemption value immediately as it occurs and will adjust the carrying value of redeemable shares 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 shares will result in charges against additional paid-in capital and accumulated deficit. Accordingly, as of June 30, 2024 and December 31, 2023, common stock subject to possible redemption is presented at redemption value as temporary equity, outside of the stockholders’ 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 shares to equal the redemption value at the end of each reporting period. Increases or decreases in the carrying amount of redeemable shares are affected by charges against additional paid in capital and accumulated deficit. As of June 30, 2024 and December 31, 2023, the common stock subject to possible redemption reflected in the balance sheets are reconciled in the following table: Gross proceeds $ 69,000,000 Less: Proceeds allocated to Public Warrants (43,470 ) Proceeds allocated to Public Rights (3,283,710 ) Proceeds allocated to over-allotment option (11,135 ) Common stock issuance cost (4,376,044 ) Plus: Remeasurement of carrying value to redemption value 7,714,359 Common stock subject to possible redemption, December 31, 2023 $ 69,000,000 Plus: Remeasurement of carrying value to redemption value 1,264,359 Common stock subject to possible redemption, June 30, 2024 $ 70,264,359 Net Income (Loss) per Common Stock The Company complies with accounting and disclosure requirements of FASB ASC Topic 260, “Earnings Per Share”. Net loss per common stock is computed by dividing net loss by the weighted average number of common stock outstanding for the period. Remeasurement of carrying value to redemption value of redeemable shares of common stock is excluded from losses per share as the redemption value approximates fair value. The calculation of diluted loss per share does not consider the effect of the rights and warrants issued in connection with the (i) Initial Public Offering, and (ii) the private placement since the exercise of the rights and warrants are contingent upon the occurrence of future events. As of June 30, 2024, the rights and warrants are exercisable to purchase 1,380,000 and 9,357,000 shares of common stock, respectively, in the aggregate. The weighted average of these shares was excluded from the calculation of diluted net loss per common stock since the inclusion of such rights and warrants would be anti-dilutive. The rights and warrants cannot be converted to shares of common stock prior to an initial Business Combination; therefore, they have been classified as anti-dilutive. The following table reflects the calculation of basic and diluted net loss per common stock (in dollars, except per share amounts): For the Three Months Ended For the Six Months Ended June 30, June 30, 2024 2023 2024 2023 Redeemable Non-redeemable Redeemable Non-redeemable Redeemable Non-redeemable Redeemable Non-redeemable Basic and Diluted net income (loss) per common stock Numerator: Allocation of net income (loss) $ 375,019 $ 106,908 $ — $ (60,320 ) $ 743,415 $ 211,927 $ — $ (164,852 ) Denominator: Basic and diluted weighted average shares outstanding 6,900,000 1,967,000 — 1,680,000 6,900,000 1,967,000 — 1,680,000 Basic and diluted net income (loss) per common stock $ 0.05 $ 0.05 $ — $ (0.04 ) $ 0.11 $ 0.11 $ — $ (0.10 ) Derivative Financial Instruments The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives in accordance with FASB ASC Topic 815, “Derivatives and Hedging”. Derivative instruments are initially recorded at fair value on the grant date and re-valued at each reporting date, with changes in the fair value reported in the statement of operations. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative assets and liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement or conversion of the instruments could be required within 12 months of the balance sheet date. At December 31, 2023, the over-allotment option is deemed to be a freestanding financial instrument indexed on the contingently redeemable shares and was accounted for as a liability pursuant to ASC 480. On February 12, 2024, the remainder of the over-allotment option to purchase 115,000 Units expired and the over-allotment option liability was derecognized in the statement of operations. Warrant Instruments The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the instruments’ specific terms and applicable authoritative guidance in ASC 480 and ASC 815, Derivatives and Hedging (“ASC 815”). The assessment considers whether the instruments are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the instruments meet all of the requirements for equity classification under ASC 815, including whether the instruments are indexed to the Company’s own common shares and whether the instrument holders could potentially require “net cash settlement” in a circumstance outside of the Company’s control, 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 instruments are outstanding. Upon further review of the warrant agreement, management concluded that the warrants issued pursuant to the warrant agreement qualify for equity accounting treatment. Recent Accounting Pronouncements Management does not believe that any recently issued, but not yet effective, accounting standards if currently adopted would have a material effect on the accompanying unaudited financial statements.

Initial Public Offering

Initial Public Offering	6 Months Ended
	Jun. 30, 2024
Initial Public Offering [Abstract]
INITIAL PUBLIC OFFERING	NOTE 3. INITIAL PUBLIC OFFERING Pursuant to the Initial Public Offering, the Company sold 6,900,000 Units, which includes the partial exercise by the underwriters of their over-allotment option in the amount of 800,000 Units, at a price of $10.00 per Unit. Each Unit consists of one share of the Company’s common stock, $0.0001 par value, one redeemable warrant (the “Warrants”), and one right to one-fifth (1/5) of one share of common stock upon the consummation of the Company’s initial business combination, so you must hold rights in multiples of 5 in order to receive shares for all of your rights upon closing of a combination. Each Warrant offered in the Initial Public Offering is exercisable to purchase one share of the Company’s common stock at an exercise price of $11.50. Each Warrant will become exercisable 30 days after the completion of the Company’s initial Business Combination and will expire five years after the completion of the Company’s initial Business Combination or earlier upon redemption or liquidation. However, if the Company does not complete its initial Business Combination on or prior to the 12-month period allotted (or up to 18 months if the Company extends the time to complete a business combination) to complete the Business Combination, the Warrants will expire at the end of such period. If the Company is unable to deliver registered shares of common stock to the holder upon exercise of the Warrants during the exercise period, there will be no net cash settlement of these Warrants and the Warrants will expire worthless, unless they may be exercised on a cashless basis in the circumstances described in the warrant agreement. Once the warrants become exercisable, the Company may redeem the outstanding warrants in whole and not in part at a price of $0.01 per warrant upon a minimum of 30 days’ prior written notice of redemption, only in the event that the last sale price of the Company’s shares of common stock equals or exceeds $18.00 per share for any 20 trading days within the 30-trading day period commencing at any time after the shares underlying the warrants have become exercisable and ending on the third trading day before the Company sends the notice of redemption to the warrant holders.

Private Placement

Private Placement	6 Months Ended
	Jun. 30, 2024
Private Placement [Abstract]
PRIVATE PLACEMENT	NOTE 4. PRIVATE PLACEMENT Simultaneously with the closing of the Initial Public Offering, the sponsor purchased an aggregate of 2,457,000 Private Placement Warrants, at a price of $1.00 per Private Placement Warrant, or $2,457,000 in the aggregate, in a private placement. The Private Placement Warrants are identical to the warrants sold as a part of the Units being offered in the Initial Public Offering. The holders have agreed not to transfer, assign or sell any of the Private Placement Warrants or underlying securities (except to certain permitted transferees) until the completion of the initial Business Combination.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2024
Commitments and Contingencies [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 5. COMMITMENTS AND CONTINGENCIES Registration Rights The holders of the Founder Shares (as defined in Note 6), Representative Shares, and Private Placement Warrants (as defined below), as well as any warrants that may be issued in payment of Working Capital Loans made to Company, are entitled to registration rights pursuant to an agreement signed prior to or on the effective date of the Initial Public Offering. The holders of a majority of these securities are entitled to make up to three demands that the Company register such securities. The holders of the majority of the Founder Shares can elect to exercise these registration rights at any time commencing three months prior to the date on which these shares of common stock are to be released from escrow. The holders of a majority of the Representative Shares, Private Placement Warrants and warrants issued in payment of Working Capital Loans (or underlying securities) can elect to exercise these registration rights at any time after the Company consummates a Business Combination. Notwithstanding anything to the contrary, EF Hutton may only make a demand on one occasion and only during the five-year period beginning on the effective date of the Initial Public Offering. In addition, the holders have certain “piggy-back” registration rights with respect to registration statements filed subsequent to the consummation of a Business Combination; provided, however, that EF Hutton may participate in a “piggy-back” registration only during the seven-year period beginning on the effective date of the Initial Public Offering. The Company will bear the expenses incurred in connection with the filing of any such registration statements. Underwriting Agreement The Company has granted the underwriters a 45-day option from the date of Initial Public Offering to purchase up to 915,000 additional Units to cover over-allotments, if any, at the Initial Public Offering price less the underwriting discounts and commissions. On December 29, 2023, the underwriters partially exercised their over-allotment option for an additional 800,000 Units. On February 12, 2024, the remainder of the over-allotment option to purchase 115,000 Units expired. The underwriters were entitled to a cash underwriting discount of 0.85% of the gross proceeds of the Initial Public Offering, or $586,500, paid upon the closing of the Initial Public Offering. Additionally, the underwriters were entitled to a deferred underwriting discount of 3.65% of the gross proceeds of the Initial Public Offering, or $2,518,500, payable upon the closing of an initial Business Combination.

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jun. 30, 2024
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 6. RELATED PARTY TRANSACTIONS Founder’s Shares In November 2021, the Company issued an aggregate of 5,750,000 shares of common stock (the “Founder Shares”) for an aggregate purchase price of $25,000. In September 2022, 2,875,000 Founder Shares were returned to the Company for no consideration bringing the total issued Founder Shares to 2,875,000. In September 2023, 943,000 Founder Shares were returned to the Company for no consideration bringing the total issued Founder Shares to 1,932,000, as retrospectively presented in the financial statements. In December 2023, the Company determined to issue an additional 32,200 Founder Shares to maintain the proportionate share of the sponsor in the Company, resulting in the sponsor holding 1,964,200 Founder Shares. The Founder Shares include an aggregate of up to 32,200 shares subject to forfeiture by the holders to the extent that the underwriters’ over-allotment is not exercised in full or in part, so that the holders will collectively own 22% of the Company’s issued and outstanding shares after the Initial Public Offering (assuming the initial stockholders do not purchase any Public Shares in the Initial Public Offering). On February 12, 2024, the remainder of the over-allotment option to purchase 115,000 Units expired and the 32,200 Founder Shares were forfeited, resulting in the Sponsor holding an aggregate of 1,932,000 Founder Shares. The holders of the Founder Shares will agree not to transfer, assign or sell any of the Founder Shares (except to certain permitted transferees) until (i) 180 days after the completion of a Business and (ii) if, subsequent to a Business Combination, the Company completes a liquidation, merger, share exchange or other similar transaction which results in all of the Company’s stockholders having the right to exchange their common stock for cash, securities or other property. Promissory Note — Related Party On November 30, 2021, and as amended on July 11, 2022, November 1, 2022, May 15, 2023, June 30, 2023, and October 4, 2023, the Company issued a $1,500,000 (as amended), principal amount unsecured promissory note to the sponsor, which is an affiliate of the Company’s Chief Executive Officer. This loan is non-interest bearing, unsecured and repayable upon either (a) the date on which the Company consummates its initial business transaction (such date, the “Maturity Date”) or, at the Company’s discretion, if funds allow, or (b) the date on which the Company consummates the Initial Public Offering. As of June 30, 2024 and December 31, 2023, there was $557,781 outstanding under the promissory note. Due from Sponsor On January 4, 2024, the Company initiated a lawsuit against Omnia Global a/k/a Omnia Schweiz GmbH, Daniel Hansen, Mette Abel Hansen, and James Mair Findlay (collectively, “Omnia”) by filing a complaint in the U.S. District Court for the Southern District of New York, Case No. 1:24-cv-00048 alleging that Omnia had breached the Pre-Purchase Agreement. The Company and Omnia have agreed to an amicable resolution of the lawsuit on mutually acceptable terms and without admission of fault by any party. On March 11, 2024, the Company settled an outstanding lawsuit against Omnia and the Sponsor received the net lawsuit settlement amount of $206,500 on behalf of the Company ($295,000 gross settlement less $88,500 legal fees incurred). During the three months ended June 30, 2024, the Sponsor wired a total of $200,000 to the Company as remittance of the lawsuit settlement. The remaining $6,500 lawsuit settlement amount received by the Sponsor is due to the Company as of September 30, 2024. Administrative Service Agreement The Company presently occupies office space provided by an entity controlled by Bengochea SPAC Sponsors I LLC. Such entity agreed that until the Company consummates a Business Combination, it will make such office space, as well as general and administrative services including utilities and administrative support, available to the Company as may be required by the Company from time to time. The Company agreed to pay a total of $12,000 per month to the sponsor in exchange for management support, administrative, office space, and other services. The Company will cease paying these monthly fees 12 months from the date of the Initial Public offering. For the three and six months ended June 30, 2024, the Company incurred and paid an amount of $36,000 and $69,600 for administrative services fees, respectively. For the three and six months ended June 30, 2023, the Company did not incur any fees for these services. As of December 31, 2023, the Company incurred an amount of $2,400 for administrative services fees, all of which was included in accrued expenses in the accompanying balance sheets. Working Capital Loans In order to finance transaction costs in connection with a Business Combination, the Initial Stockholders, the sponsor, the Company’s officers and directors or their affiliates may, but are not obligated to, loan the Company funds from time to time or at any time, as may be required (“Working Capital Loans”). Each Working Capital Loan would be evidenced by a promissory note. The notes would either be paid upon consummation of our initial business combination, without interest, or, at holder’s discretion, if there are excess proceeds, upon consummation of Initial Public Offering. In the event that the initial Business Combination does not close, we may use a portion of the working capital held outside the Trust Account to repay such loaned amounts, but no proceeds from our Trust Account would be used for such repayment. These loans would be repaid at completion of the initial Business Combination. As of June 30, 2024 and December 31, 2023, no Working Capital Loans were outstanding.

Stockholders_ Deficit

Stockholders’ Deficit	6 Months Ended
	Jun. 30, 2024
Stockholders’ Deficit [Abstract]
STOCKHOLDERS’ DEFICIT	NOTE 7. STOCKHOLDERS’ DEFICIT Preferred Stock The Company is authorized to issue 1,000,000 shares of preferred stock with a par value of $0.0001 per share with such designation, rights and preferences as may be determined from time to time by the Company’s board of directors. As of June 30, 2024 and December 31, 2023, there are no Common Stock The Company is authorized to issue 50,000,000 shares of common stock with a par value of $0.0001 per share. As of June 30, 2024 and December 31, 2023, 1,967,000 and 1,999,200 shares of common stock were issued and outstanding, respectively, excluding 6,900,000 shares of common stock subject to possible redemption. The number of shares of common stock issued and outstanding gives effect to the February 2024 forfeiture of 32,200 shares of common stock, which were subject to forfeiture to the extent that the underwriters’ over-allotment option was not exercised in full. All of these shares were placed into an escrow account on the closing of the Initial Public Offering. On February 12, 2024, the remainder of the over-allotment option to purchase 115,000 Units expired and the 32,200 Founder Shares were forfeited, resulting in the Sponsor holding an aggregate of 1,932,000 Founder Shares. Subject to certain limited exceptions, these shares will not be transferred, assigned, sold, or released from escrow for a period ending on the 180-day anniversary of the date of the consummation of the initial business combination, or earlier if, subsequent to the initial business combination, the Company consummates a liquidation, merger, stock exchange or other similar transaction which results in all of the Company’s stockholders having the right to exchange their shares of common stock for cash, securities or other property. Rights Each holder of a right will receive one-fifth (1/5) of one share of common stock upon consummation of a Business Combination, even if the holder of such right redeemed all shares held by it in connection with a Business Combination. No fractional shares will be issued upon exchange of the rights. No additional consideration will be required to be paid by a holder of rights in order to receive its additional shares upon consummation of a Business Combination as the consideration related thereto has been included in the unit purchase price paid for by investors in the Initial Public Offering. If the Company enters into a definitive agreement for a Business Combination in which the Company will not be the surviving entity, the definitive agreement will provide for the holders of rights to receive the same per share consideration the holders of the shares of common stock will receive in the transaction on an as- converted into common stock basis and each holder of a right will be required to affirmatively convert its rights in order to receive one-fifth (1/5) of one share underlying each right (without paying additional consideration). Additionally, in no event will the Company be required to net cash settle the rights. 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 rights will not receive any of such funds with respect to their rights, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with respect to such rights. Accordingly, the rights may expire worthless. Representative Shares The Company issued to EF Hutton and/or its designees in the Initial Public Offering 35,000 Representative Shares at the time of the consummation of Initial Public Offering. The holders of the Representative Shares have agreed not to transfer, assign or sell any such shares until the completion of a Business Combination. In addition, the holders have agreed they will (i) waive their redemption rights with respect to such shares in connection with the completion of a Business Combination and (ii) waive their rights to liquidating distributions from the Trust Account with respect to such shares if the Company fails to complete a Business Combination within the Combination Period. The Representative Shares have been deemed compensation by FINRA and are therefore subject to a lock-up for a period of 180 days immediately following the effective date of the registration statement related to the Initial Public Offering pursuant to Rule 5110(e)(1) of FINRA’s NASD Conduct Rules. Pursuant to FINRA Rule 5110(e)(1), these securities will not be the subject of any hedging, short sale, derivative, put or call transaction that would result in the economic disposition of the securities by any person for a period of 180 days immediately following the effective date of the registration statement related to the Initial Public Offering, nor may they be sold, transferred, assigned, pledged or hypothecated for a period of 180 days immediately following the effective date of the registration statement related to the Initial Public Offering except to any underwriter and selected dealer participating in the Initial Public Offering and their bona fide officers or partners. Warrants Public Warrants may only be exercised for a whole number of shares. No fractional Public Warrants will be issued upon separation of the Units and only whole Public Warrants will trade. The Public Warrants will become exercisable on the later of (a) 30 days after the completion of a Business Combination or (b) 12 months from the closing of the Initial Public Offering; provided in each case that the Company has an effective registration statement under the Securities Act covering the shares of common stock issuable upon exercise of the Public Warrants and a current prospectus relating to them is available (or the Company permits holders to exercise their Public Warrants on a cashless basis and such cashless exercise is exempt from registration under the Securities Act). The Company has agreed that as soon as practicable, after the closing of the Business Combination, the Company will use its best efforts to file with the SEC a registration statement for the registration, under the Securities Act, of the common stock issuable upon exercise of the Public Warrants. The Company will use its best efforts to cause the same to become effective and to maintain the effectiveness of such registration statement, and a current prospectus relating thereto, until the expiration of the Public Warrants in accordance with the provisions of the public warrant agreement. Notwithstanding the foregoing, if the Company’s 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 the Securities Act, the Company, at its option, may 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. The Public Warrants will expire five years after the completion of the Business Combination or earlier upon the Company’s redemption or liquidation. The Company may redeem the Public 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 to each warrant holder; and ● if, and only if, the last reported sale price (the “closing price”) of common stock equals or exceeds $18.00 per share (as adjusted) for any 20 trading days within a 30-trading day period commencing at any time after the shares underlying the warrants have become exercisable and 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 Public Warrants as described above unless a registration statement under the Securities Act covering the common stock issuable upon exercise of the Public Warrants is then effective and a current prospectus relating to those common stock is available throughout the 30-day redemption period. Any such exercise would not be on a cashless basis and would require the exercising warrant holder to pay the exercise price for each Public Warrant being exercised. The Warrants issued in the Private Placement (“Private Placement Warrants”) will be identical to the Public Warrants, except that the Private Placement Warrants and the common stock issuable upon exercise of the Private Placement Warrants will not be transferable, assignable or saleable until 30 days after the completion of the Business Combination, subject to certain limited exceptions. In no event will the Company be required to net cash settle any warrant. 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 warrants will not receive any of such funds with respect to their warrants, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with the respect to such warrants. Accordingly, the warrants may expire worthless. As of June 30, 2024 and December 31, 2023, there were 6,900,000 public warrants and 2,457,000 private warrants outstanding.

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Jun. 30, 2024
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 our assessment of the assumptions that market participants would use in pricing the asset or liability. The following table presents information about the Company’s assets that are measured at fair value on June 30, 2024 and December 31, 2023 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value. Level June 30, 2024 December 31, Assets: Marketable securities held in Trust Account 1 $ 70,753,290 $ 69,000,000 The following table presents information about the Company’s derivative financial instrument and equity instruments that are measured at fair value at December 31, 2023, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value. Level December 31, Liabilities: Over-allotment option 3 $ 11,135 Equity: Fair value of Public Warrants for common stock subject to possible redemption allocation 3 $ 43,470 Fair value of Public Rights for common stock subject to possible redemption allocation 3 $ 3,283,710 The over-allotment option was accounted for as a liability in accordance with ASC 815-40 and was presented within liabilities on the balance sheets. The over-allotment liability is measured at fair value at inception and on a recurring basis, with changes in fair value presented within the change in fair value of over-allotment liability in the statement of operations. On February 12, 2024, the remainder of the over-allotment option to purchase 115,000 Units expired and the over-allotment option liability was derecognized in the statement of operations. The Company accounted for warrants and rights issued at the Company’s IPO under equity treatment, as such, no subsequent measurement is required. The Company used a Black-Scholes model to value the over-allotment option. The over-allotment option liability was classified within Level 3 of the fair value hierarchy at the measurement dates due to the use of unobservable inputs inherent in pricing models are assumptions related to expected share-price volatility, expected life and risk-free interest rate. The Company estimates the volatility of its ordinary share based on historical volatility that matches the expected remaining life of the option. The risk-free interest rate is based on the U.S. Treasury zero-coupon yield curve on the grant date for a maturity similar to the expected remaining life of the option. The expected life of the option is assumed to be equivalent to their remaining contractual term. The public warrants and rights were valued using Monte Carlo models. The public warrants and rights have been classified within stockholders’ deficit and will not require remeasurement after issuance. The following table presents the quantitative information regarding market assumptions used in the valuation of the public warrants and rights: December 29, Market price of public stock $ 9.52 Term (years) 2.38 Risk-free rate 4.07 % Volatility 3.27 %

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2024
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 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 financial statements.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended				6 Months Ended
	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2024	Jun. 30, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ 481,927	$ 473,415	$ (60,320)	$ (104,532)	$ 955,342	$ (164,852)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Jun. 30, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	6 Months Ended
	Jun. 30, 2024
Summary of Significant 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 December 31, 2023, as filed with the SEC on April 1, 2024. The interim results for the three and six months ended June 30, 2024 are not necessarily indicative of the results to be expected for the year ending December 31, 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 of 2002, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and 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 an emerging growth company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s unaudited 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 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 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 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 had $91,446 and $656,977 in cash as of June 30, 2024 and December 31, 2023, respectively, and no cash equivalents.
Marketable Securities Held in Trust Account	Marketable Securities Held in Trust Account As of June 30, 2024, the Company invested substantially all the assets held in the Trust Account in U.S. Treasury Bills. The Company accounts for its marketable securities as trading securities under ASC 320, where securities are presented at fair value on the balance sheets and with unrealized gains or losses, if any, presented on the statements of operations. From inception through June 30, 2024, the Company withdrew $3,338 of interest earned on the Trust Account. As of June 30, 2024 and December 31, 2023, the assets held in Trust Account amounted to $70,753,290 and $69,000,000, respectively.
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 Deposit Insurance Corporation coverage limit of $250,000. The Company has not experienced losses on this account and management believes that the Company is not exposed to significant risks on such account.
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 Measurements and Disclosures,” approximates the carrying amounts represented in the accompanying balance sheets, primarily due to their short-term nature.
Franchise Tax	Franchise Tax Delaware, where the Company is incorporated, imposes a franchise tax that applies to most business entities that are formed or qualified to do business, or which are otherwise doing business, in Delaware. Delaware franchise tax is based on authorized shares or on assumed par and non-par capital, whichever yields a lower result. Under the authorized shares method, each share is taxed at a graduated rate based on the number of authorized shares. For the three and six months ended June 30, 2024, the Company incurred $50,000 and $100,658 of franchise tax, respectively. For the three and six months ended June 30, 2023, the Company incurred $3,000 and $5,000 of franchise tax, respectively.
Income Taxes	Income Taxes 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 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 June 30, 2024 and December 31, 2023, the Company’s deferred tax asset of $191,613 and $82,463, respectively, had a full valuation allowance recorded against it. The Company’s effective tax rate was 26.98% and 0.00% for the three months ended June 30, 2024 and 2023, respectively. The Company’s effective tax rate was 28.94% and 0.00% for the six months ended June 30, 2024 and 2023, respectively. The effective tax rate differs from the statutory tax rate of 21% for the three and six months ended June 30, 2024 and 2023, due to the valuation allowance on the deferred tax assets related to organization expenses and the change in fair value of over-allotment option liability. ASC 740 also clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. ASC 740 also provides guidance on derecognition, classification, interest and penalties, accounting in interim period, disclosure and transition. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of June 30, 2024 and December 31, 2023. 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. The provision for income taxes for the three and six months ended June 30, 2024 was $178,042 and $389,157, respectively, and income taxes payable as of June 30, 2024 was $388,931.
Offering Costs	Offering Costs The Company complies with the requirements of the ASC 340-10-S99 and SEC Staff Accounting Bulletin (“SAB”) Topic 5A – “Expenses of Offering”. Deferred offering costs consist of underwriting, legal, accounting and other expenses incurred through the balance sheet date that are directly related to the IPO. Offering costs were allocated to the separable financial instruments issued in the IPO based on relative fair value basis, compared to total proceeds received. Offering costs allocated to the Public Shares were charged to temporary equity and offering costs allocated to Public Rights and Warrants were charged to stockholders’ deficit at the completion of the IPO.
Redeemable Share Classification	Redeemable Share Classification The Public Shares contain a redemption feature which allows for the redemption of such Public Shares in connection with the Company’s liquidation, or if there is a shareholder vote or tender offer in connection with the Company’s initial Business Combination. In accordance with ASC 480-10-S99, the Company classifies Public common stock subject to redemption outside of permanent equity as the redemption provisions are not solely within the control of the Company. The Public Shares sold as part of the Units in the Initial Public Offering were issued with other freestanding instruments (i.e., Public Warrants) and as such, the initial carrying value of Public Shares classified as temporary equity are the allocated proceeds determined in accordance with ASC 470-20. The Company recognizes changes in redemption value immediately as it occurs and will adjust the carrying value of redeemable shares 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 shares will result in charges against additional paid-in capital and accumulated deficit. Accordingly, as of June 30, 2024 and December 31, 2023, common stock subject to possible redemption is presented at redemption value as temporary equity, outside of the stockholders’ 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 shares to equal the redemption value at the end of each reporting period. Increases or decreases in the carrying amount of redeemable shares are affected by charges against additional paid in capital and accumulated deficit. As of June 30, 2024 and December 31, 2023, the common stock subject to possible redemption reflected in the balance sheets are reconciled in the following table: Gross proceeds $ 69,000,000 Less: Proceeds allocated to Public Warrants (43,470 ) Proceeds allocated to Public Rights (3,283,710 ) Proceeds allocated to over-allotment option (11,135 ) Common stock issuance cost (4,376,044 ) Plus: Remeasurement of carrying value to redemption value 7,714,359 Common stock subject to possible redemption, December 31, 2023 $ 69,000,000 Plus: Remeasurement of carrying value to redemption value 1,264,359 Common stock subject to possible redemption, June 30, 2024 $ 70,264,359
Net Income (Loss) per Common Stock	Net Income (Loss) per Common Stock The Company complies with accounting and disclosure requirements of FASB ASC Topic 260, “Earnings Per Share”. Net loss per common stock is computed by dividing net loss by the weighted average number of common stock outstanding for the period. Remeasurement of carrying value to redemption value of redeemable shares of common stock is excluded from losses per share as the redemption value approximates fair value. The calculation of diluted loss per share does not consider the effect of the rights and warrants issued in connection with the (i) Initial Public Offering, and (ii) the private placement since the exercise of the rights and warrants are contingent upon the occurrence of future events. As of June 30, 2024, the rights and warrants are exercisable to purchase 1,380,000 and 9,357,000 shares of common stock, respectively, in the aggregate. The weighted average of these shares was excluded from the calculation of diluted net loss per common stock since the inclusion of such rights and warrants would be anti-dilutive. The rights and warrants cannot be converted to shares of common stock prior to an initial Business Combination; therefore, they have been classified as anti-dilutive. The following table reflects the calculation of basic and diluted net loss per common stock (in dollars, except per share amounts): For the Three Months Ended For the Six Months Ended June 30, June 30, 2024 2023 2024 2023 Redeemable Non-redeemable Redeemable Non-redeemable Redeemable Non-redeemable Redeemable Non-redeemable Basic and Diluted net income (loss) per common stock Numerator: Allocation of net income (loss) $ 375,019 $ 106,908 $ — $ (60,320 ) $ 743,415 $ 211,927 $ — $ (164,852 ) Denominator: Basic and diluted weighted average shares outstanding 6,900,000 1,967,000 — 1,680,000 6,900,000 1,967,000 — 1,680,000 Basic and diluted net income (loss) per common stock $ 0.05 $ 0.05 $ — $ (0.04 ) $ 0.11 $ 0.11 $ — $ (0.10 )
Derivative Financial Instruments	Derivative Financial Instruments The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives in accordance with FASB ASC Topic 815, “Derivatives and Hedging”. Derivative instruments are initially recorded at fair value on the grant date and re-valued at each reporting date, with changes in the fair value reported in the statement of operations. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative assets and liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement or conversion of the instruments could be required within 12 months of the balance sheet date. At December 31, 2023, the over-allotment option is deemed to be a freestanding financial instrument indexed on the contingently redeemable shares and was accounted for as a liability pursuant to ASC 480. On February 12, 2024, the remainder of the over-allotment option to purchase 115,000 Units expired and the over-allotment option liability was derecognized in the statement of operations.
Warrant Instruments	Warrant Instruments The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the instruments’ specific terms and applicable authoritative guidance in ASC 480 and ASC 815, Derivatives and Hedging (“ASC 815”). The assessment considers whether the instruments are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the instruments meet all of the requirements for equity classification under ASC 815, including whether the instruments are indexed to the Company’s own common shares and whether the instrument holders could potentially require “net cash settlement” in a circumstance outside of the Company’s control, 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 instruments are outstanding. Upon further review of the warrant agreement, management concluded that the warrants issued pursuant to the warrant agreement qualify for equity accounting treatment.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Management does not believe that any recently issued, but not yet effective, accounting standards if currently adopted would have a material effect on the accompanying unaudited financial statements.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2024
Summary of Significant Accounting Policies [Abstract]
Schedule of Common Stock Subject to Possible Redemption Reflected in the Balance Sheets	As of June 30, 2024 and December 31, 2023, the common stock subject to possible redemption reflected in the balance sheets are reconciled in the following table: Gross proceeds $ 69,000,000 Less: Proceeds allocated to Public Warrants (43,470 ) Proceeds allocated to Public Rights (3,283,710 ) Proceeds allocated to over-allotment option (11,135 ) Common stock issuance cost (4,376,044 ) Plus: Remeasurement of carrying value to redemption value 7,714,359 Common stock subject to possible redemption, December 31, 2023 $ 69,000,000 Plus: Remeasurement of carrying value to redemption value 1,264,359 Common stock subject to possible redemption, June 30, 2024 $ 70,264,359
Schedule of Basic and Diluted Net Loss Per Common Stock	The following table reflects the calculation of basic and diluted net loss per common stock (in dollars, except per share amounts): For the Three Months Ended For the Six Months Ended June 30, June 30, 2024 2023 2024 2023 Redeemable Non-redeemable Redeemable Non-redeemable Redeemable Non-redeemable Redeemable Non-redeemable Basic and Diluted net income (loss) per common stock Numerator: Allocation of net income (loss) $ 375,019 $ 106,908 $ — $ (60,320 ) $ 743,415 $ 211,927 $ — $ (164,852 ) Denominator: Basic and diluted weighted average shares outstanding 6,900,000 1,967,000 — 1,680,000 6,900,000 1,967,000 — 1,680,000 Basic and diluted net income (loss) per common stock $ 0.05 $ 0.05 $ — $ (0.04 ) $ 0.11 $ 0.11 $ — $ (0.10 )

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	6 Months Ended
	Jun. 30, 2024
Fair Value Measurements [Abstract]
Schedule of assets that are measured at fair value	The following table presents information about the Company’s assets that are measured at fair value on June 30, 2024 and December 31, 2023 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value. Level June 30, 2024 December 31, Assets: Marketable securities held in Trust Account 1 $ 70,753,290 $ 69,000,000 Level December 31, Liabilities: Over-allotment option 3 $ 11,135 Equity: Fair value of Public Warrants for common stock subject to possible redemption allocation 3 $ 43,470 Fair value of Public Rights for common stock subject to possible redemption allocation 3 $ 3,283,710
Schedule of Valuation of the Public Warrants and Rights	The following table presents the quantitative information regarding market assumptions used in the valuation of the public warrants and rights: December 29, Market price of public stock $ 9.52 Term (years) 2.38 Risk-free rate 4.07 % Volatility 3.27 %

Description of Organization a_2

Description of Organization and Business Operations (Details) - USD ($)				6 Months Ended
	Feb. 12, 2024	Dec. 29, 2023	Aug. 16, 2022	Jun. 30, 2024	Dec. 31, 2023
Description of Organization and Business Operations [Line Items]
Price per warrant (in Dollars per share)				$ 0.01
Transaction costs				$ 4,651,705
Cash underwriting fees				586,500
Deferred underwriting fees				2,518,500	$ 2,518,500
Offering costs				$ 1,546,705
Percentage of balance in trust account				80%
Percentage of obligations to redeem shares		100%
Deposit into the trust account		$ 229,770
Underwriters amount		$ 233,600
Exercise price per share (in Dollars per share)		$ 0.0333
Aggregate amount		$ 459,540
Percentage of outstanding public shares		100%
Interest of liquidation expenses		$ 100,000
Share price per share (in Dollars per share)				$ 18
Redemption price (in Dollars per share)				$ 10.18	$ 10
Cash				$ 91,446	$ 656,977
Working capital deficit				$ 969,454
Percentage o fair market value of shares repurchased			1%
U.S. [Member]
Description of Organization and Business Operations [Line Items]
Federal excise tax			1%
Sponsor [Member] | Private Placement Warrants [Member]
Description of Organization and Business Operations [Line Items]
Sale of warrants (in Shares)				2,457,000
Price per warrant (in Dollars per share)				$ 1
Gross proceeds of private placement				$ 2,457,000
Common Stock [Member]
Description of Organization and Business Operations [Line Items]
Redemption price (in Dollars per share)				$ 10
Common Stock [Member] | Business Combination [Member]
Description of Organization and Business Operations [Line Items]
Redemption price (in Dollars per share)				$ 10
IPO [Member]
Description of Organization and Business Operations [Line Items]
Number of unit issued (in Shares)		6,900,000		6,900,000
Gross proceeds		$ 69,000,000
Price of per unit (in Dollars per share)		$ 10
Share price per share (in Dollars per share)				$ 10
IPO [Member] | Business Combination [Member]
Description of Organization and Business Operations [Line Items]
Deferred underwriting fees				$ 2,518,500
Over-Allotment Option [Member]
Description of Organization and Business Operations [Line Items]
Number of unit issued (in Shares)	115,000	800,000		800,000
Price per unit (in Dollars per share)		$ 10		$ 10
Gross proceeds		$ 69,000,000
Aggregate amount		$ 467,199

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - USD ($)			3 Months Ended		6 Months Ended
	Feb. 12, 2024	Dec. 29, 2023	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Summary of Significant Accounting Policies [Line Items]
Cash			$ 91,446		$ 91,446		$ 656,977
Cash withdrawn from Trust Account to pay for franchise taxes					(3,338)
Marketable securities held in trust account			70,753,290		70,753,290		69,000,000
Federal deposit insurance corporation coverage limit			250,000		250,000
Franchise tax incurred			50,000	$ 3,000	100,658	$ 5,000
Deferred tax asset			$ 191,613		$ 191,613		82,463
Effective tax rate			26.98%	0%	28.94%	0%
Provision for income taxes			$ 178,042		$ 389,157
Income taxes payable			$ 388,931		$ 388,931
Warrant [Member]
Summary of Significant Accounting Policies [Line Items]
Purchase of warrants (in Shares)			1,380,000		1,380,000
Deferred Tax Assets [Member]
Summary of Significant Accounting Policies [Line Items]
Statutory tax rate			21%			21%
Common Stock [Member]
Summary of Significant Accounting Policies [Line Items]
Common stock shares issued (in Shares)					9,357,000
Over-Allotment Option [Member]
Summary of Significant Accounting Policies [Line Items]
NUmber of units issued (in Shares)	115,000	800,000			800,000

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of Common Stock Subject to Possible Redemption Reflected in the Balance Sheets - Common Stock Subject to Possible Redemption [Member] - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Schedule of Common Stock Subject to Possible to Redemption [Line Items]
Gross proceeds		$ 69,000,000
Less:
Proceeds allocated to Public Warrants		(43,470)
Proceeds allocated to Public Rights		(3,283,710)
Proceeds allocated to over-allotment option		(11,135)
Common stock issuance cost		(4,376,044)
Plus:
Remeasurement of carrying value to redemption value	$ 1,264,359	7,714,359
Common stock subject to possible redemption at ending	70,264,359	$ 69,000,000
Common stock subject to possible redemption at beginning	$ 69,000,000

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details) - Schedule of Basic and Diluted Net Loss Per Common Stock - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Redeemable Shares [Member]
Numerator:
Allocation of net income (loss)	$ 375,019		$ 743,415
Denominator:
Basic weighted average shares outstanding	6,900,000		6,900,000
Basic net income (loss) per common stock	$ 0.05		$ 0.11
Non Redeemable Shares [Member]
Numerator:
Allocation of net income (loss)	$ 106,908	$ (60,320)	$ 211,927	$ (164,852)
Denominator:
Basic weighted average shares outstanding	1,967,000	1,680,000	1,967,000	1,680,000
Basic net income (loss) per common stock	$ 0.05	$ (0.04)	$ 0.11	$ (0.1)

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details) - Schedule of Basic and Diluted Net Loss Per Common Stock (Parentheticals) - $ / shares		3 Months Ended		6 Months Ended
		Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Redeemable Shares [Member]
Schedule of Basic and Diluted Net Loss Per Share [Line Items]
Diluted weighted average shares outstanding		6,900,000		6,900,000
Diluted net income (loss) per common stock		$ 0.05		$ 0.11
Non Redeemable Shares [Member]
Schedule of Basic and Diluted Net Loss Per Share [Line Items]
Diluted weighted average shares outstanding	[1]	1,967,000	1,680,000	1,967,000	1,680,000
Diluted net income (loss) per common stock		$ 0.05	$ (0.04)	$ 0.11	$ (0.10)
[1] As of June 30, 2023, excludes an aggregate of 252,000 Founder Shares subject to forfeiture by the initial stockholder to the extent that the underwriters’ over-allotment option is not exercised in full. On December 29, 2023, the underwriters partially exercised their over-allotment option for an additional 800,000 Units, reducing the Founder Shares subject to forfeiture to 32,200. On February 12, 2024, the remainder of the over-allotment option to purchase 115,000 Units expired and the 32,200 Founder Shares were forfeited, resulting in the Sponsor holding an aggregate of 1,932,000 Founder Shares (Note 6).

Initial Public Offering (Detail

Initial Public Offering (Details) - $ / shares				6 Months Ended
		Feb. 12, 2024	Dec. 29, 2023	Jun. 30, 2024	Dec. 31, 2023
Initial Public Offering [Line Items]
Number of shares issued per unit.				1
Common stock, par value (in Dollars per share)	[1]			$ 0.0001	$ 0.0001
Price of per warrant (in Dollars per share)				$ 0.01
Threshold Period For Not To After Completion Of Initial Business Combination				30 days
Exceeds per share (in Dollars per share)				$ 18
Business Combination [Member]
Initial Public Offering [Line Items]
Number of shares issued per unit.				1
Business Combination [Member]
Initial Public Offering [Line Items]
Expiration period				5 years
Redeemable Warrant [Member]
Initial Public Offering [Line Items]
Number of shares issued per unit.				1
Warrant [Member]
Initial Public Offering [Line Items]
Minimum threshold written notice period for redemption of public warrants				30 days
Minimum [Member] | Warrant [Member]
Initial Public Offering [Line Items]
Trading days				20 days
Maximum [Member] | Warrant [Member]
Initial Public Offering [Line Items]
Trading days				30 days
Common Stock [Member]
Initial Public Offering [Line Items]
Number of shares issued per unit.				1
Rights [Member]
Initial Public Offering [Line Items]
Number of shares issued per unit.				1
Initial Public Offering [Member]
Initial Public Offering [Line Items]
Number of unit issued			6,900,000	6,900,000
Exceeds per share (in Dollars per share)				$ 10
Initial Public Offering [Member] | Warrant [Member]
Initial Public Offering [Line Items]
Purchase each warrant				1
Price of per warrant (in Dollars per share)				$ 11.5
Over-Allotment Option [Member]
Initial Public Offering [Line Items]
Number of unit issued		115,000	800,000	800,000
Price of per unit (in Dollars per share)			$ 10	$ 10
[1] At December 31, 2023, includes an aggregate of 32,200 Founder Shares subject to forfeiture by the initial stockholder to the extent that the underwriters’ over-allotment option is not exercised in full. On February 12, 2024, the remainder of the over-allotment option to purchase 115,000 Units expired and 32,200 Founder Shares were forfeited, resulting in the Sponsor holding an aggregate of 1,932,000 Founder Shares (Note 6).

Private Placement (Details)

Private Placement (Details) - Sponsor [Member]	6 Months Ended
	Jun. 30, 2024 USD ($) $ / shares shares
Private Placement Warrants [Member]
Private Placement [Line Items]
Number of shares purchased an aggregate | shares	2,457,000
Price per share | $ / shares	$ 1
Private Placement [Member]
Private Placement [Line Items]
Gross proceeds of private placement | $	$ 2,457,000

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($)			6 Months Ended
	Feb. 12, 2024	Dec. 29, 2023	Jun. 30, 2024	Dec. 31, 2023
Commitments and Contingencies [Line Items]
Number of days granted			45 days
Deferred underwriting fee payable (in Dollars)			$ 2,518,500	$ 2,518,500
Underwriting Agreement [Member]
Commitments and Contingencies [Line Items]
Underwriting discount			0.85%
Payment for ipo (in Dollars)			$ 586,500
Percentage of deferred underwriting discount			3.65%
Over-Allotment Option [Member]
Commitments and Contingencies [Line Items]
Number of units issued	115,000	800,000	800,000
Over-Allotment Option [Member] | Underwriting Agreement [Member]
Commitments and Contingencies [Line Items]
Number of units issued	115,000	800,000	915,000
Initial Public Offering [Member]
Commitments and Contingencies [Line Items]
Number of units issued		6,900,000	6,900,000
Initial Public Offering [Member] | Business Combination [Member]
Commitments and Contingencies [Line Items]
Deferred underwriting fee payable (in Dollars)			$ 2,518,500

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)

1 Months Ended

3 Months Ended

6 Months Ended

12 Months Ended

Mar. 11, 2024

Feb. 12, 2024

Dec. 29, 2023

Oct. 04, 2023

Jun. 30, 2023

May 15, 2023

Nov. 01, 2022

Nov. 30, 2021

Dec. 31, 2023

Sep. 30, 2023

Sep. 30, 2022

Nov. 30, 2021

Jun. 30, 2024

Jun. 30, 2023

Jun. 30, 2024

Jun. 30, 2023

Dec. 31, 2023

Sep. 30, 2024

Related Party Transactions [Line Items]

Sponsor shares (in Shares)

1,932,000

Share holders, percentage

22%

Gross settlement

$ 295,000

$ 295,000

Legal fees

88,500

Lawsuit settlement

200,000

Administrative Service fees

36,000

69,600

$ 2,400

Promissory Note — Related Party [Member]

Related Party Transactions [Line Items]

Unsecured promissory note

$ 1,500,000

$ 1,500,000

$ 1,500,000

$ 1,500,000

$ 1,500,000

Related Party [Member]

Related Party Transactions [Line Items]

Promissory outstanding

$ 557,781

557,781

557,781

557,781

Net lawsuit settlement amount

$ 206,500

Due to sponsor

$ 6,500

6,500

$ 6,500

Founder Shares [Member]

Related Party Transactions [Line Items]

Aggregate shares (in Shares)

32,200

Founder Shares [Member] | Sponsor [Member]

Related Party Transactions [Line Items]

Sponsor shares (in Shares)

1,964,200

Administrative Service Agreement [Member]

Related Party Transactions [Line Items]

Expenses per month

$ 12,000

Minimum [Member] | Founder Shares [Member]

Related Party Transactions [Line Items]

Aggregate shares (in Shares)

943,000

2,875,000

Maximum [Member] | Founder Shares [Member]

Related Party Transactions [Line Items]

Aggregate shares (in Shares)

1,932,000

2,875,000

Common Stock [Member]

Related Party Transactions [Line Items]

Aggregate shares (in Shares)

9,357,000

Common Stock [Member] | Sponsor [Member]

Related Party Transactions [Line Items]

Founder shares were forfeited (in Shares)

32,200

Common Stock [Member] | Founder Shares [Member]

Related Party Transactions [Line Items]

Aggregate shares (in Shares)

5,750,000

Aggregate purchase price

$ 25,000

Over-Allotment Option [Member]

Related Party Transactions [Line Items]

Number of units issued (in Shares)

115,000

800,000

800,000

Over-Allotment Option [Member] | Founder Shares [Member]

Related Party Transactions [Line Items]

Founder shares were forfeited (in Shares)

32,200

Stockholders_ Deficit (Details)

Stockholders’ Deficit (Details) - USD ($)				3 Months Ended	6 Months Ended
		Feb. 12, 2024	Dec. 29, 2023	Mar. 31, 2024	Jun. 30, 2024	Dec. 31, 2023
Stockholders Deficit [Line Items]
Preferred stock, shares authorized					1,000,000	1,000,000
Preferred stock par value (in Dollars per share)					$ 0.0001	$ 0.0001
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, shares authorized	[1]				50,000,000	50,000,000
Common stock, par value (in Dollars per share)	[1]				$ 0.0001	$ 0.0001
Common stock, shares outstanding	[1]				1,967,000	1,999,200
Common stock, shares issued	[1]				1,967,000	1,999,200
Common stock subject to possible redemption					6,900,000	6,900,000
Common stock subject to forfeiture (in Dollars)
Period ending on anniversary					180 days
Number of shares issued per unit					1
Threshold period for not to after completion of initial business combination					30 days
Public warrants exercisable term from the closing of the initial public offering					12 months
Public Warrants [Member]
Stockholders Deficit [Line Items]
Threshold period for not to after completion of initial business combination					30 days
Public warrants expiration term					5 years
Exceeds per share (in Dollars per share)					$ 18
Minimum threshold written notice period for redemption of public warrants					30 days
Threshold trading days for redemption of public warrants					20 days
Threshold consecutive trading days for redemption of public warrants					30 days
Redemption period, term					30 days
Warrant outstanding					6,900,000
Warrant [Member]
Stockholders Deficit [Line Items]
Exceeds per share (in Dollars per share)					$ 0.01
Minimum threshold written notice period for redemption of public warrants					30 days
Private Warrants [Member]
Stockholders Deficit [Line Items]
Warrant outstanding						2,457,000
Common Stock [Member]
Stockholders Deficit [Line Items]
Common stock, shares outstanding					1,967,000	1,999,200
Common stock, shares issued					1,967,000	1,999,200
Common stock subject to forfeiture (in Dollars)				$ (3)
Founder shares were forfeited				(32,200)
Founder Shares [Member] | Common Stock [Member]
Stockholders Deficit [Line Items]
Representative shares		1,932,000
Common Stock [Member]
Stockholders Deficit [Line Items]
Representative shares					9,357,000
Number of shares issued per unit					1
Common Stock [Member] | Sponsor [Member]
Stockholders Deficit [Line Items]
Founder shares were forfeited		32,200
Over-Allotment Option [Member]
Stockholders Deficit [Line Items]
Number of unit issued		115,000	800,000		800,000
Over-Allotment Option [Member] | Common Stock [Member]
Stockholders Deficit [Line Items]
Common stock subject to forfeiture (in Dollars)					$ 32,200
Initial Public Offering [Member]
Stockholders Deficit [Line Items]
Number of unit issued			6,900,000		6,900,000
Representative shares					35,000
Initial Public Offering [Member] | Representative Shares [Member]
Stockholders Deficit [Line Items]
Effective date, term					180 days
[1] At December 31, 2023, includes an aggregate of 32,200 Founder Shares subject to forfeiture by the initial stockholder to the extent that the underwriters’ over-allotment option is not exercised in full. On February 12, 2024, the remainder of the over-allotment option to purchase 115,000 Units expired and 32,200 Founder Shares were forfeited, resulting in the Sponsor holding an aggregate of 1,932,000 Founder Shares (Note 6).

Fair Value Measurements (Detail

Fair Value Measurements (Details) - shares			6 Months Ended
	Feb. 12, 2024	Dec. 29, 2023	Jun. 30, 2024
Over-Allotment Option [Member]
Fair Value Measurements [Line Items]
Number of units issued	115,000	800,000	800,000

Fair Value Measurements (Deta_2

Fair Value Measurements (Details) - Schedule of assets that are measured at fair value - Fair Value, Recurring [Member] - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Level 1 [Member]
Assets:
Marketable securities held in Trust Account	$ 70,753,290	$ 69,000,000
Public Warrants [Member] | Level 3 [Member]
Equity:
Fair value of common stock subject to possible redemption allocation		43,470
Public Rights [Member] | Level 3 [Member]
Equity:
Fair value of common stock subject to possible redemption allocation		3,283,710
Over-Allotment Option [Member] | Level 3 [Member]
Liabilities:
Over-allotment option		$ 11,135

Fair Value Measurements (Deta_3

Fair Value Measurements (Details) - Schedule of Valuation of the Public Warrants and Rights	Dec. 29, 2023
Market price of public stock [Member]
Schedule of Valuation of the Public Warrants and Rights [Line Items]
Valuation of warrants and rights	9.52
Term (years) [Member]
Schedule of Valuation of the Public Warrants and Rights [Line Items]
Valuation of warrants and rights	2.38
Risk-free rate [Member]
Schedule of Valuation of the Public Warrants and Rights [Line Items]
Valuation of warrants and rights	4.07
Volatility [Member]
Schedule of Valuation of the Public Warrants and Rights [Line Items]
Valuation of warrants and rights	3.27