Denali Capital Acquisition (DECAW) 10-Q 23 May 22 2022 Q1 Quarterly report Financial data

Cover Page

Cover Page - shares	3 Months Ended
	Mar. 31, 2022	May 23, 2022
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q1
Entity Registrant Name	Denali Capital Acquisition Corp.
Entity Central Index Key	0001913577
Entity File Number	001-41351
Current Fiscal Year End Date	--12-31
Entity Incorporation, State or Country Code	E9
Entity Tax Identification Number	98-1659463
Entity Address, Address Line One	437 Madison Avenue
Entity Address, Address Line Two	27th Floor
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10022
City Area Code	646
Local Phone Number	978-5180
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	true
Capital Units [Member]
Document Information [Line Items]
Title of 12(b) Security	Units, each consisting of one Class A ordinary share and one redeemable warrant
Trading Symbol	DECAU
Security Exchange Name	NASDAQ
Common Class A [Member]
Document Information [Line Items]
Title of 12(b) Security	Class A ordinary shares, par value $0.0001 per share
Trading Symbol	DECA
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding		8,760,000
Warrant [Member]
Document Information [Line Items]
Title of 12(b) Security	Warrants, each whole warrant exercisable for one Class A ordinary share at an exercise price of $11.50 per share
Trading Symbol	DECAW
Security Exchange Name	NASDAQ
Common Class B [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		2,062,500

Unaudited Condensed Balance She

Unaudited Condensed Balance Sheet	Mar. 31, 2022USD ($)
Current assets:
Cash	$ 16,567
Total current assets	16,567
Deferred offering costs	425,315
Total Assets	441,882
Current liabilities:
Accounts payable and accrued expenses	133,205
Due to related party	215,020
Note payable—related party	80,000
Total current liabilities	428,225
Commitments and Contingencies
Stockholders' Equity:
Preference shares $0.0001 par value; 1,000,000 shares authorized; none issued and outstanding	0
Additional paid-in capital	24,784
Accumulated deficit	(11,343)
Total Stockholders' Equity	13,657
Total Liabilities and Stockholders' Equity	441,882
Common Class A [Member]
Stockholders' Equity:
Common Stock Value	0
Common Class B [Member]
Stockholders' Equity:
Common Stock Value	$ 216	[1]
[1]	Includes an aggregate of up to 281,250 ordinary shares subject to forfeiture if the over-allotment option is not exercised in full or in part by the underwriters (see Notes 5 and 7).

Unaudited Condensed Balance S_2

Unaudited Condensed Balance Sheet (Parenthetical)	Mar. 31, 2022$ / sharesshares
Preferred Stock, Par or Stated Value Per Share | $ / shares	$ 0.0001
Preferred Stock, Shares Authorized	1,000,000
Preferred Stock, Shares Issued	0
Preferred Stock, Shares Outstanding	0
Common Class A [Member]
Common Stock, Par or Stated Value Per Share | $ / shares	$ 0.0001
Common Stock, Shares Authorized	200,000,000
Common Stock, Shares, Issued	0
Common Stock, Shares, Outstanding	0
Common Class B [Member]
Common Stock, Par or Stated Value Per Share | $ / shares	$ 0.0001
Common Stock, Shares Authorized	20,000,000
Common Stock, Shares, Issued	2,156,250
Common Stock, Shares, Outstanding	2,156,250
Common Class B [Member] | Over-Allotment Option [Member]
Common Stock, Shares, Subject to Forfeiture	281,250

Unaudited Condensed Statement o

Unaudited Condensed Statement of Operations	3 Months Ended
	Mar. 31, 2022USD ($)$ / sharesshares
Formation and operating costs	$ 11,343
Net loss	$ (11,343)
Weighted average shares outstanding, basic and diluted | shares	1,242,733	[1]
Basic and diluted net loss per share | $ / shares	$ (0.01)
[1]	This number excludes up to 281,250 ordinary shares subject to forfeiture depending on the extent to which the over-allotment option is exercised by the underwriters (see Notes 5 and 7).

Unaudited Condensed Statement_2

Unaudited Condensed Statement of Operations (Parenthetical) - Over-Allotment Option [Member]	May 23, 2022shares
Underwriting Agreement [Member]
Common shares subject to forfeiture	375,000
Common Class B [Member]
Common shares subject to forfeiture	93,750

Unaudited Condensed Statement_3

Unaudited Condensed Statement Of Changes In Shareholder's Equity - 3 months ended Mar. 31, 2022 - USD ($)		Total	Common Stock [Member]Common Class B [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]
Beginning balance, Shares at Jan. 04, 2022			0
Beginning balance at Jan. 04, 2022		$ 0	$ 0	$ 0	$ 0
Issuance of Class B ordinary shares to Sponsor, Shares	[1]		2,156,250
Issuance of Class B ordinary shares to Sponsor	[1]	25,000	$ 216	24,784	0
Net loss		(11,343)			(11,343)
Ending balance, Shares at Mar. 31, 2022			2,156,250
Ending balance at Mar. 31, 2022		$ 13,657	$ 216	$ 24,784	$ (11,343)
[1]	Includes an aggregate of up to 281,250 ordinary shares subject to forfeiture if the over-allotment option is not exercised in full or in part by the underwriters (see Notes 5 and 7).

Unaudited Condensed Statement_4

Unaudited Condensed Statement Of Changes In Shareholder's Equity (Parenthetical) - Over-Allotment Option [Member] - shares	May 23, 2022	Mar. 31, 2022
Underwriting Agreement [Member]
Common Stock, Shares, Subject to Forfeiture	375,000
Common Class B [Member]
Common Stock, Shares, Subject to Forfeiture	93,750	281,250

Unaudited Condensed Statement_5

Unaudited Condensed Statement Of Cash Flows	3 Months Ended
	Mar. 31, 2022USD ($)
Cash flows from operating activities:
Net loss	$ (11,343)
Formation costs and operating costs paid by related party	11,343
Net cash used in operating activities	0
Cash flows from financing activities:
Proceeds of Promissory Note - Related Party	80,000
Payments of offering costs	(63,433)
Net cash provided by financing activities	16,567
Net change in cash	16,567
Cash at beginning of period	0
Cash at end of period	16,567
Supplemental information for non-cash financing activities:
Deferred offering costs included in due to related party	203,677
Deferred offering costs included in due to accrued liabilities	133,205
Deferred offering costs paid by Sponsor in exchange for issuance of Class B ordinary shares	$ 25,000

Organization And Business Opera

Organization And Business Operation	3 Months Ended
	Mar. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization And Business Operation	NOTE 1 – ORGANIZATION AND BUSINESS OPERATION Denali Capital Acquisition Corp. (the “Company”) is a newly organized blank check company incorporated in the Cayman Islands on January 5, 2022. The Company was formed for the purpose of effecting a merger, capital stock exchange, asset acquisition, share purchase, reorganization, or similar business combination with one or more businesses (the “Business Combination”). The Company is not limited to a particular industry or sector for purposes of consummating a Business Combination. The Company is an early stage emerging growth company and, as such, the Company is subject to all of the risks associated with early stage emerging growth companies. As of March 31, 2022, the Company had not commenced any operations. All activity for the period from January 5, 2022 (inception) through March 31, 2022 relates to the Company’s formation and the initial public offering described below. The Company will not generate any operating revenues until after the completion of an initial Business Combination, at the earliest. The Company will generate non-operating income in the form of interest income from the proceeds derived from its initial public offering (the “IPO”). The Company has selected December 31 as its fiscal year end. The Company’s sponsor is Denali Capital Global Investments LLC, a Cayman Islands limited liability company (the “Sponsor”). The registration statement for the Company’s IPO became effective on April 6, 2022. On April 11, 2022, the Company consummated the IPO of 8,250,000 units (including over-allotment of 750,000 units) (“Public Units”). Each Public Unit consists of one Class A ordinary share, $0.0001 par value per share (such shares included in the Public Units, the “Public Shares”), and one redeemable warrant (the “Public Warrants”), each whole Public Warrant entitling the holder thereof to purchase one Public Share at an exercise price of $11.50 per share. The Public Units were sold at an offering price of $10.00 per Public Unit, generating gross proceeds of $82,500,000, which is described in Note 3. Simultaneously with the closing of the IPO, the Company consummated the private placement of 510,000 units (including over-allotment of 30,000 units) (the “Private Placement Units”) at a price of $10.00 per Private Placement Unit in a private placement to the Sponsor generating gross proceeds of $510,000, which is described in Note 4. Transaction costs amounted to $5,105,315, consisting of $1,650,000 of underwriting fees, $2,887,500 of deferred underwriters’ fees and $567,815 of other offering costs, and was all charged to stockholders’ equity. Following the consummation of the IPO on April 11, 2022, a total of $84,150,000 of the net proceeds from the IPO, including proceeds from the sale of the Private Placement Units, was deposited in a trust account (the “Trust Account”) and will be invested in U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act of 1940, as amended (the “Investment Company Act”), with a maturity of 185 days or less, or in any open-ended investment company that holds itself out as a money market fund investing solely in U.S. Treasuries and meeting certain conditions under Rule 2a-7 of the Investment Company Act, as determined by the Company, until the earlier of (i) the completion of a Business Combination and (ii) the distribution of the funds in the Trust Account to the Company’s shareholders, as described below. The Company’s management has broad discretion with respect to the specific application of the net proceeds of the IPO and the sale of the Private Placement Units, although substantially all of the net proceeds are intended to be applied generally toward consummating a Business Combination. The stock exchange listing rules require that the Business Combination must be with one or more operating businesses or assets with a fair market value equal to at least 80% of the value of the assets held in the Trust Account (excluding any deferred underwriters’ fees and taxes payable on the interest income earned on the Trust Account). The Company will only complete a Business Combination if the post-Business Combination company owns or acquires 50% or more of the issued and outstanding voting securities of the target or otherwise acquires a controlling interest in the target business sufficient for it not to be required to register as an investment company under the Investment Company Act. There is no assurance that the Company will be able to successfully effect a Business Combination. 7 The Company will provide the holders of the outstanding Public Shares (the “Public Shareholders”) with the opportunity to redeem all or a portion of their Public Shares either (i) in connection with a shareholder meeting called to approve the Business Combination or (ii) by means of a tender offer in connection with the Business Combination. The decision as to whether the Company will seek shareholder approval of a Business Combination or conduct a tender offer will be made by the Company. The Public Shareholders will be entitled to redeem their Public Shares for a per-share price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account calculated as of two business days prior to the consummation of the initial Business Combination (initially anticipated to be $10.20 per Public Unit, plus any pro rata interest then in the Trust Account, net of taxes payable). The Public Shares subject to redemption were recorded at a redemption value and classified as temporary equity upon the completion of the IPO in accordance with the Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” The Company will not redeem Public Shares in an amount that would cause its net tangible assets to be less than $5,000,001 (so that it does not then become subject to the “penny stock” rules of the Securities and Exchange Commission (the “SEC”)) either prior to or upon consummation of an initial Business Combination. However, a greater net tangible asset or cash requirement may be contained in the agreement relating to the Business Combination. The Company will have only 12 months from the closing of the IPO (or up to 18 months from the closing of the IPO, if the Company extends the period of time to consummate a Business Combination) to complete the initial Business Combination (the “Combination Period”). If the Company is unable to complete the initial Business Combination within the Combination Period, the Company will: (i) cease all operations except for the purpose of winding up, (ii) as promptly as reasonably possible but not more than ten business days thereafter, redeem the Public Shares, at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account, including interest earned on the funds held in the Trust Account and not previously released to the Company to pay the Company’s franchise and income taxes, if any (less up to $100,000 of interest to pay dissolution expenses), divided by the number of then-issued and outstanding Public Shares, which redemption will completely extinguish Public Shareholders’ rights as shareholders (including the right to receive further liquidating distributions, if any), subject to applicable law, and (iii) as promptly as reasonably possible following such redemption, subject to the approval of the Company’s remaining shareholders and its board of directors, dissolve and liquidate, subject in each case to the Company’s obligations under Cayman Islands law to provide for claims of creditors and the requirements of other applicable law. There will be no redemption rights or liquidating distributions with respect to the Company’s warrants, which will expire worthless if the Company fails to complete the Business Combination within 12 months from the closing of the IPO (or up to 18 months from the closing of the IPO, if the Company extends the period of time to consummate a Business Combination). The founder shares are designated as Class B ordinary shares (the “founder shares”) and, except as described below, are identical to the Public Shares, and holders of founder shares have the same shareholder rights as Public Shareholders, except that (i) prior to the Company’s initial Business Combination, only holders of the Company’s Class B ordinary shares have the right to vote on the appointment of directors, including in connection with the completion of the Company’s initial Business Combination, and holders of a majority of the Company’s Class B ordinary shares may remove a member of the board of directors for any reason, (ii) the founder shares are subject to certain transfer restrictions, as described in more detail below, (iii) the Company’s initial shareholders have entered into an agreement with the Company, pursuant to which they have agreed to (A) waive their redemption rights with respect to their founder shares and Public Shares in connection with the completion of the Company’s initial Business Combination, (B) waive their redemption rights with respect to their founder shares and Public Shares in connection with a shareholder vote to approve an amendment to the Company’s amended and restated memorandum and articles of association that would affect the substance or timing of the Company’s obligation to provide for the redemption of the Company’s Public Shares in connection with an initial Business Combination or to redeem 100% of the Company’s Public Shares if the Company has not consummated an initial Business Combination within 12 months from the closing of this offering (or up to 18 months from the closing of this offering, if the Company extends the period of time to consummate a Business Combination) and (C) waive their rights to liquidating distributions from the Trust Account with respect to their founder shares if the Company fails to complete its initial Business Combination within 12 months from the closing of the IPO (or up to 18 months from the closing of the IPO, if the Company extends the period of time to consummate a Business Combination) although they will be entitled to liquidating distributions from the Trust Account with respect to any Public Shares they hold if the Company fails to complete its initial Business Combination within the prescribed time frame, (iv) the founder shares will automatically convert into Public Shares concurrently with or immediately following the consummation of the Company’s initial Business Combination, or earlier at the option of the holder thereof; and (v) the founder shares are entitled to registration rights. If the Company submits its initial Business Combination to its Public Shareholders for a vote, the Sponsor and each member of the Company’s management team have agreed to vote their founder shares and Public Shares in favor of the Company’s initial Business Combination. The Sponsor has agreed that it will be liable to the Company if and to the extent any claims by a third party for services rendered or products sold to the Company, or by a prospective target business with which the Company has discussed entering into a transaction agreement, reduce the amount of funds in the Trust Account to below the lesser of (i) $10.20 per Public Share or (ii) the actual amount per Public Share held in the Trust Account as of the date of the liquidation of the Trust Account due to reductions in the value of the trust assets, in each case net of the interest which may be withdrawn to pay taxes. This liability will not apply with respect to any claims by a third party or prospective target business who executed a waiver of any and all rights to seek access to the Trust Account, nor will it apply to any claims under the Company’s indemnity of the underwriters of the IPO against certain liabilities, including liabilities under the Securities Act of 1933, as amended, (the “Securities Act”) . Moreover, in the event that an executed waiver is deemed to be unenforceable against a third party, then the Company’s Sponsor will not be responsible to the extent of any liability for such third party claims. Liquidity and Capital Resources The Company’s liquidity needs up to March 31, 2022 had been satisfied through a payment from the Sponsor of $25,000 (see Note 5) for the founder shares and the loan under an unsecured promissory note (the “Promissory Note”) from the Sponsor of up to $400,000 (see Note 5). As of March 31, 2022, the Company had $16,567 in its operating bank account and a working capital deficit of $411,658. After the consummation of the IPO on April 11, 2022, the Company had $1,517,362 in its operating bank account and working capital of $1,209,603. In addition, in order to finance transaction costs in connection with a Business Combination, the Company’s Sponsor or an affiliate of the Sponsor or certain of the Company’s officers and directors may, but are not obligated to, provide the Company Working Capital Loans, as defined below (see Note 5). As of March 31, 2022, there were no amounts outstanding under any Working Capital Loans. Based on the foregoing, management believes that the Company will have sufficient working capital and borrowing capacity to meet its needs through the earlier of the consummation of a Business Combination or one year from the date of this filing. Over this time period, the Company will be using these funds for paying existing accounts payable, identifying and evaluating prospective initial Business Combination candidates, performing due diligence on prospective target businesses, paying for travel expenditures, selecting the target business to merge with or acquire, and structuring, negotiating and consummating the Business Combination. Risks and Uncertainties Management is currently evaluating the impact of the COVID-19 pandemic and has concluded that while it is reasonably possible that the virus could have a negative effect on the Company’s financial position and/or search for a target company, the specific impact is not readily determinable as of the date of the financial statements. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2022
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X of the SEC. Certain information or footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted, pursuant to the rules and regulations of the SEC for interim financial reporting. Accordingly, they do not include all the information and footnotes necessary for a complete presentation of financial position, results of operations, or cash flows. In the opinion of management, the accompanying unaudited condensed financial statements include all adjustments, consisting of a normal recurring nature, which are necessary for a fair presentation of the financial position, operating results and cash flows for the periods presented. The accompanying unaudited condensed financial statements should be read in conjunction with the Company’s prospectus, which contains the initial audited financial statements and notes thereto for the period from January 5, 2022 (inception) to February 7, 2022, as filed with the SEC on March 1, 2022, and the Company’s report on Form 8-K, which contains the Company’s audited balance sheet and notes thereto as of April 11, 2022, as filed with the SEC on April 15, 2022. The interim results for the period from January 5, 2022 (inception) to March 31, 2022 is not necessarily indicative of the results to be expected for the year ending December 31, 2022 or for any future interim periods. Emerging Growth Company Status The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012, (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies, including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act 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 Securities Exchange Act of 1934, as amended (the “Exchange Act”)) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies, but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period, which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. Use of Estimates The preparation of financial statements in conformity with GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statement and the reported amounts of expenses during the reporting period. Accordingly, the actual results could differ significantly from those estimates. Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company did not have any cash equivalents at March 31, 2022. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of a cash account in a financial institution, which, at times, may exceed the Federal Depository Insurance Coverage of $250,000. The Company has not experienced losses on this account. Deferred Offering Costs The Company complies with the requirements of the ASC 340-10-S99-1. Deferred offering costs consist of legal, accounting, and underwriting fees and other costs incurred through the balance sheet date that are directly related to the IPO. Offering costs are allocated to the separable financial instruments to be issued in the IPO based on a relative fair value basis, compared to total proceeds received. Upon closing of the IPO on April 11, 2022, offering costs associated with the Public Units were charged to stockholders’ equity. As of March 31, 2022, total deferred offering costs were $425,315, and upon the IPO on April 11, 2022 amounted to $5,105,315, all of which was allocated to stockholders’ equity. Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under the FASB ASC 825, “Financial Instruments,” approximates the carrying amounts represented in the balance sheet, primarily due to its short-term nature. Warrants The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms and applicable authoritative guidance in FASB ASC 480, “Distinguishing Liabilities from Equity” (“ASC 480”) and ASC 815. The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed to the Company’s own ordinary shares and whether the warrant holders could potentially require “net cash settlement” in a circumstance outside of the Company’s control, among other conditions for equity classification. This assessment is conducted at the time of warrant issuance and as of each subsequent quarterly period end date while the warrants are outstanding. For issued or modified warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of additional paid-in capital at the time of issuance. For issued or modified warrants that do not meet all of the criteria for equity classification, the warrants are required to be recorded at their initial fair value on the date of issuance, and each balance sheet date thereafter. The Company accounts for the 8,250,000 Public Warrants (Note 3) and 510,000 Private Placement Warrants (Note 4) as equity-classified instruments. Class A Ordinary Shares Subject to Possible Redemption The Company will account for its Class A ordinary shares subject to possible redemption in accordance with the guidance in FASB ASC Topic 480 “Distinguishing Liabilities from Equity.” Class A ordinary shares subject to mandatory redemption (if any) is classified as a liability instrument and measured at fair value. Conditionally redeemable ordinary shares (including shares that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times, ordinary shares are classified as stockholders’ equity. The Company’s ordinary shares will feature certain redemption rights that are considered to be outside of the Company’s control and will be subject to the occurrence of uncertain future events. Accordingly, ordinary shares subject to possible redemption will be presented at redemption value as temporary equity, outside of the stockholders’ equity section of the Company’s condensed balance sheet. The Company recognizes changes in redemption value immediately as they occur and adjusts the carrying value of redeemable ordinary shares to equal the redemption value at the end of each reporting period. Increases or decreases in the carrying amount of redeemable ordinary shares are affected by charges against additional paid in capital and accumulated deficit. Net Loss Per Ordinary Share The Company complies with the accounting and disclosure requirements of FASB ASC Topic 260, “Earnings Per Share.” Net loss per ordinary share is computed by dividing net loss by the weighted average number of ordinary shares outstanding during the period, excluding ordinary shares subject to forfeiture. Weighted average shares were reduced for the effect of an aggregate of 281,250 Class B ordinary shares that were subject to forfeiture if the over-allotment option was not exercised by the underwriters. At March 31, 2022, the Company did not have any dilutive securities and other contracts that could, potentially, be exercised or converted into ordinary shares and then share in the earnings of the Company. As a result, diluted loss per ordinary share is the same as basic loss per ordinary share for the periods presented. Income Taxes The Company accounts for income taxes under ASC 740 Income Taxes (“ASC 740”). ASC 740 requires the recognition of deferred tax assets and liabilities for both the expected impact of differences between the financial statement and tax basis of assets and liabilities and for the expected future tax benefit to be derived from tax loss and tax credit 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. ASC 740 also clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statement 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 March 31, 2022. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company determined that the Cayman Islands is the Company’s only major tax jurisdiction. The Company may be subject to potential examination by federal and state taxing authorities in the areas of income taxes. These potential 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. There is currently no taxation imposed on income by the Government of the Cayman Islands for the period from January 5, 2022 (inception) through March 31, 2022. Recent Accounting Pronouncements Management does not believe that any recently issued, but not effective, accounting standards, if currently adopted, would have a material effect on the Company’s financial statements.

Initial Public Offering

Initial Public Offering	3 Months Ended
	Mar. 31, 2022
Equity [Abstract]
Initial Public Offering	NOTE 3 – INITIAL PUBLIC OFFERING On April 11, 2022, the Company sold 8,250,000 Public Units at a purchase price of $10.00 per Public Unit, generating gross proceeds of $82,500,000 (including 750,000 Public Units pursuant to the underwriters’ partial exercise of the over-allotment option) related to the IPO. Each Public Unit consists of one Public Share and one Public Warrant. Each Public Warrant entitles the holder thereof to purchase one Public Share at a price of $11.50 per share, and only whole warrants are exercisable. The warrants will become exercisable on the later of 30 days after the completion of the Company’s initial Business Combination or 12 months from the closing of the IPO, and will expire five years after the completion of the Company’s initial Business Combination or earlier upon redemption or liquidation.

Private Placement

Private Placement	3 Months Ended
	Mar. 31, 2022
Private Placement [Abstract]
Private Placement	NOTE 4 - PRIVATE PLACEMENT Simultaneously with the closing of the IPO, the Sponsor purchased an aggregate of 510,000 Private Placement Units (including 30,000 Private Placement Units pursuant to the underwriters’ partial exercise of the over-allotment option) at a price of $10.00 per Private Placement Unit, for an aggregate purchase price of $5,100,000, in a private placement. Each whole Private Placement Unit consists of one Class A ordinary share (“Private Placement Shares”) and one warrant (“Private Warrants”). Each Private Warrant entitles the holder to purchase one Class A ordinary share at a price of $11.50 per share, subject to adjustment. Certain of the proceeds from the sale of the Private Placement Units were added to the net proceeds from the IPO held in the Trust Account. If the Company does not complete a Business Combination within 12 months from the closing of the IPO (or up to 18 months from the closing of the IPO, if the Company extends the period of time to consummate a Business Combination), the proceeds from the sale of the Private Placement Units held in the Trust Account will be used to fund the redemption of the Company’s Class A ordinary shares (subject to the requirements of applicable law) and the Private Placement Units and all underlying securities will expire worthless. The Private Placement Units will not be transferable, assignable, or saleable until 30 days after the completion of an Initial Business Combination, subject to certain exceptions.

Related Party Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2022
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 5 - RELATED PARTY TRANSACTIONS Founder Shares On February 3, 2022, the Sponsor acquired 2,156,250 of founder shares in exchange for $25,000 paid for deferred offering costs borne by the Sponsor. The founder shares are identical to the Class A ordinary shares included in the units being sold in the IPO, except that the founder Class B ordinary shares will automatically convert into Class A ordinary shares at the time of the Company’s initial Business Combination. The Sponsor and the Company’s directors and executive officers have agreed not to transfer, assign or sell any of their founder shares until the earlier of (A) one year after the completion of an initial Business Combination and (B) subsequent to the Company’s initial Business Combination, (x) if the closing price of Class A ordinary shares equals or exceeds $12.00 per share (as adjusted for share subdivisions, share capitalizations, reorganizations, recapitalizations and the like) for any 20 trading days within any 30-trading day period commencing at least 150 days after an initial Business Combination, or (y) the date on which the Company completes a liquidation, merger, share exchange or other similar transaction that results in all Public Shareholders having the right to exchange their Public Shares for cash, securities or other property. Any permitted transferees would be subject to the same restrictions and other agreements of the Sponsor and the Company’s directors and executive officers with respect to any founder shares. Promissory Note — Related Party On February 3, 2022, the Sponsor agreed to loan the Company up to $400,000 to be used for a portion of the expenses of the IPO. As of March 31, 2022, there was $80,000 outstanding under the Promissory Note. This loan is non-interest bearing, unsecured and is due at the earlier of (1) September 30, 2022 or (2) the closing of the IPO. On April 12, 2022, the loan was repaid upon the closing of the IPO out of the offering proceeds not held in the Trust Account. Due to Related Party The Sponsor paid certain formation, operating or offering costs on behalf of the Company. These amounts are due on demand and non-interest bearing. During the period from January 5, 2022 (inception) through March 31, 2022, the Sponsor paid $215,020 of formation, operating costs or offering costs on behalf of the Company. As of March 31, 2022, the amount due to the Sponsor was $215,020. Subsequently on April 12, 2022, the Company has paid the Sponsor $160,020. Working Capital Loan In order to finance transaction costs in connection with a Business Combination, the Sponsor or an affiliate of the Sponsor, or certain of the Company’s officers and directors, may, but are not obligated to, loan the Company funds as may be required (the “Working Capital Loans”). If the Company completes a Business Combination, the Company would repay the Working Capital Loans out of the proceeds of the Trust Account released to the Company. Otherwise, the Working Capital Loans would be repaid only out of funds held outside the Trust Account. In the event that a Business Combination does not complete, the Company may use a portion of proceeds held outside the Trust Account to repay the Working Capital Loans, but no proceeds held in the Trust Account would be used to repay the Working Capital Loans. 13

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 6 - COMMITMENTS AND CONTINGENCIES Risk and Uncertainties Management is currently evaluating the impact of the COVID-19 pandemic on the industry and has concluded that while it is reasonably possible that the virus could have a negative effect on the Company’s future financial position, results of its operations and/or search for a target company, there has not been a significant impact as of the date of these unaudited condensed financial statements. The unaudited condensed financial statements do not include any adjustments that might result from the future outcome of this uncertainty. Registration Rights The holders of the founder shares, Private Placement Shares and Private Warrants, including any of those issued upon conversion of Working Capital Loans (and any Private Placement Shares issuable upon the exercise of the Private Warrants that may be issued upon conversion of Working Capital Loans) will be entitled to registration rights pursuant to a registration and shareholder rights agreement signed on April 6, 2022. The holders of these securities are entitled to make up to three demands, excluding short form demands, that the Company register such securities. In addition, the holders have certain “piggy-back” registration rights with respect to registration statements filed after the completion of our initial Business Combination and rights to require the Company to register for resale such securities pursuant to Rule 415 under the Securities Act. The Company will bear the costs and expenses of filing any such registration statements. Underwriting Agreement The Company granted the underwriters a 45-day option from the date of IPO to purchase up to 1,125,000 additional Public Units to cover over-allotments, if any, at the IPO price less the underwriting discounts and commissions. The underwriters exercised the over-allotment option in part for 750,000 Public Units on April 11, 2022. On May 2 3 The underwriters received a cash underwriting discount of $0.20 per Public Unit, or $1,650,000 in the aggregate, paid upon the closing of the IPO. In addition, the underwriters will be entitled to a deferred fee of $0.35 per Public Unit, or $2,887,500 in the aggregate. The deferred fee will become payable to the underwriters from the amounts held in the Trust Account solely in the event that the Company completes a Business Combination, subject to the terms of the underwriting agreement.

Stockholder's Equity

Stockholder's Equity	3 Months Ended
	Mar. 31, 2022
Equity [Abstract]
Stockholder's Equity	NOTE 7 - STOCKHOLDER’S EQUITY Preference shares - The Company is authorized to issue 1,000,000 preference shares with a par value of $0.0001 per share with such designations, voting and other rights and preferences as may be determined from time to time by the Company’s board of directors. As of March 31, 2022, there were no preference shares issued or outstanding. Class A Ordinary Shares - The Company is authorized to issue 200,000,000 Class A ordinary shares with a par value of $0.0001 per share. As of March 31, 2022, there were no Class A ordinary shares issued or outstanding. Class B Ordinary Shares - The Company is authorized to issue 20,000,000 Class B ordinary shares with a par value of $0.0001 per share. As of March 31, 2022, there were 2,156,250 Class B ordinary shares issued and outstanding. On May 2 3 Prior to the Company’s initial Business Combination, only holders of founder shares will have the right to vote on the appointment of directors and holders of a majority of the Company’s Class B ordinary shares may remove a member of the board of directors for any reason. In addition, in a vote to continue the Company in a jurisdiction outside the Cayman Islands (which requires the approval of at least two thirds of the votes of all ordinary shares voted at a general meeting), holders of founder shares will have ten votes for every founder share and holders of Class A ordinary shares will have one vote for every Class A ordinary share and, as a result, the Company’s initial shareholders will be able to approve any such proposal without the vote of any other shareholder. The Class B ordinary shares will automatically convert into Class A ordinary shares on the consummation of the initial Business Combination at a ratio such that the number of Class A ordinary shares issuable upon conversion of all founder shares will equal, in the aggregate, on an as-converted basis, approximately 20% of the sum of (i) the total number of ordinary shares issued and outstanding upon completion of this offering, plus (ii) the total number of Class A ordinary shares issued or deemed issued or issuable upon conversion or exercise of any equity-linked securities or rights issued or deemed issued, by the Company in connection with or in relation to the consummation of the initial Business Combination (after giving effect to any redemptions of Class A ordinary shares by public shareholders), excluding any Class A ordinary shares or equity-linked securities exercisable for or convertible into Class A ordinary shares issued, deemed issued, or to be issued, to any seller in the initial Business Combination and any Private Placement Units issued to the Sponsor, its affiliates or any member of the Company’s management team upon conversion of Working Capital Loans. Any conversion of Class B ordinary shares described herein will take effect as a compulsory redemption of Class B ordinary shares and an issuance of Class A ordinary shares as a matter of Cayman Islands law. In no event will the Class B ordinary shares convert into Class A ordinary shares at a rate of less than one-to-one. Warrants All warrants (Public and Private) will become exercisable at $11.50 per share, subject to adjustment, on the later of 30 days after the completion of the initial Business Combination or 12 months from the closing of the IPO; provided in each case that the Company has an effective registration statement under the Securities Act covering the issuance of the Class A ordinary shares issuable upon exercise of the warrants and a current prospectus relating to them is available (or the Company permits holders to exercise their warrants on a cashless basis under the circumstances specified in the warrant agreement). The warrants will expire at 5:00 p.m., New York City time, five years after the completion of the initial Business Combination or earlier upon redemption or liquidation. On the exercise of any warrant, the warrant exercise price will be paid directly to the Company and not placed in the Trust Account. In addition, if (x) the Company issues additional Class A ordinary shares or equity-linked securities for capital raising purposes in connection with the closing of an initial Business Combination at an issue price or effective issue price of less than $9.20 per ordinary share (with such issue price or effective issue price to be determined in good faith by the board of directors and, in the case of any such issuance to the Sponsor or its affiliates, without taking into account any founder shares held by the Sponsor or such affiliates, as applicable, prior to such issuance) (the “Newly Issued Price”), (y) the aggregate gross proceeds from such issuances represent more than 60% of the total equity proceeds, and interest thereon, available for the funding of an initial Business Combination on the date of the consummation of an initial Business Combination (net of redemptions), and (z) the volume weighted average trading price of Class A ordinary shares during the 20 trading day period starting on the trading day prior to the day on which the Company consummates an initial Business Combination (such price, the “Market Value”) is below $9.20 per share, the exercise price of the warrants will be adjusted (to the nearest cent) to be equal to 115% of the higher of the Market Value and the Newly Issued Price and the $16.50 per share redemption trigger price will be adjusted (to the nearest cent) to be equal to 165% of the higher of the Market Value and the Newly Issued Price. The Company is not registering the ordinary shares issuable upon exercise of the warrants at this time. However, the Company has agreedthat as soon as practicable, but in no event later than 20 business days after the closing of the initial Business Combination, it will use commerciallyreasonable efforts to file with the SEC a registration statement covering the Class A ordinary shares issuable upon exercise of the warrants, and it willuse commercially reasonable efforts to cause the same to become effective within 60 business days following the initial Business Combination and tomaintain a current prospectus relating to those ordinary shares until the warrants expire or are redeemed; provided, that if the ordinary shares are at thetime of any exercise of a warrant not listed on a national securities exchange such that they satisfy the definition of a “covered security” under Section18(b)(1) of the Securities Act, the Company may, at its option, require holders of Public Warrants who exercise their warrants to do so on a “cashlessbasis” in accordance with Section 3(a)(9) of the Securities Act and, in the event the Company so elects, it will not be required to file or maintain ineffect a registration statement, but the Company will be required to use commercially reasonable efforts to register or qualify the shares underapplicable blue sky laws to the extent an exemption is not available. Redemption of Warrants 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, which is referred to as the 30-day redemption period; and ● if, and only if, the last reported sale price of ordinary shares equals or exceeds $16.50 per share (as adjusted for share splits, share dividends, reorganizations, recapitalizations, and the like) for any 20 trading days within a 30-trading day period ending on the third trading day prior to the date on which the Company sends the notice of redemption to the warrant holders. The Company will not redeem the warrants unless a registration statement under the Securities Act covering the ordinary shares issuable upon exercise of the warrants is effective and a current prospectus relating to those ordinary shares is available throughout the 30-day redemption period, except if the warrants may be exercised on a cashless basis and such cashless exercise is exempt from registration under the Securities Act. If and when the warrants become redeemable by the Company, the Company may exercise its redemption right even if it is unable to register or qualify the underlying securities for sale under all applicable state securities laws. If the Company calls the warrants for redemption as described above, its management will have the option to require all holders that wish to exercise warrants to do so on a “cashless basis.” In determining whether to require all holders to exercise their warrants on a “cashless basis,” the Company’s management will consider, among other factors, the cash position, the number of warrants that are outstanding and the dilutive effect on the Company’s shareholders of issuing the maximum number of ordinary shares issuable upon the exercise of the Company’s warrants. In such event, each holder would pay the exercise price by surrendering the warrants for that number of ordinary shares equal to the quotient obtained by dividing (x) the product of the number of ordinary shares underlying the warrants, multiplied by the excess of the “fair market value” over the exercise price of the warrants by (y) the fair market value. The “fair market value” shall mean the average volume weighted average last reported sale price of the Class A ordinary shares for the 10 trading days ending on the third trading day prior to the date on which the notice of redemption is sent to the holders of warrants.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2022
Subsequent Events [Abstract]
Subsequent Events	NOTE 8 - SUBSEQUENT EVENTS The Company has evaluated subsequent events through May 23, 2022, which was the date these financial statements were available for issuance, and determined that there were no significant unrecognized events through that date other than those noted below. On April 6, 2022, the registration statement for the Company’s IPO was declared effective. On April 11, 2022, the Company sold 8,250,000 Public Units at a purchase price of $10.00 per Public Unit generating gross proceeds of $82,500,000 (including 750,000 Public Units pursuant to the underwriters’ partial exercise of the over-allotment option) related to the IPO. Simultaneously with the closing of the IPO, the Sponsor purchased an aggregate of 510,000 Private Placement Units (including 30,000 Private Placement Units of pursuant to the partial exercise of the over-allotment option) at a purchase price of $10.00 per Private Placement Unit, generating total gross proceeds of $5,100,000. The total net proceeds received by the Company as part of the IPO was $84,150,000. On April 12, 2022, the Company fully repaid the outstanding Promissory Note balance of $80,000. The Company also paid the Sponsor $160,020 against balance due to the Sponsor. On May 2 3

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2022
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X of the SEC. Certain information or footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted, pursuant to the rules and regulations of the SEC for interim financial reporting. Accordingly, they do not include all the information and footnotes necessary for a complete presentation of financial position, results of operations, or cash flows. In the opinion of management, the accompanying unaudited condensed financial statements include all adjustments, consisting of a normal recurring nature, which are necessary for a fair presentation of the financial position, operating results and cash flows for the periods presented. The accompanying unaudited condensed financial statements should be read in conjunction with the Company’s prospectus, which contains the initial audited financial statements and notes thereto for the period from January 5, 2022 (inception) to February 7, 2022, as filed with the SEC on March 1, 2022, and the Company’s report on Form 8-K, which contains the Company’s audited balance sheet and notes thereto as of April 11, 2022, as filed with the SEC on April 15, 2022. The interim results for the period from January 5, 2022 (inception) to March 31, 2022 is not necessarily indicative of the results to be expected for the year ending December 31, 2022 or for any future interim periods.
Emerging Growth Company Status	Emerging Growth Company Status The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012, (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies, including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act 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 Securities Exchange Act of 1934, as amended (the “Exchange Act”)) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies, but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period, which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statement and the reported amounts of expenses during the reporting period. Accordingly, the actual results could differ significantly from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company did not have any cash equivalents at March 31, 2022.
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of a cash account in a financial institution, which, at times, may exceed the Federal Depository Insurance Coverage of $250,000. The Company has not experienced losses on this account.
Deferred Offering Costs	Deferred Offering Costs The Company complies with the requirements of the ASC 340-10-S99-1. Deferred offering costs consist of legal, accounting, and underwriting fees and other costs incurred through the balance sheet date that are directly related to the IPO. Offering costs are allocated to the separable financial instruments to be issued in the IPO based on a relative fair value basis, compared to total proceeds received. Upon closing of the IPO on April 11, 2022, offering costs associated with the Public Units were charged to stockholders’ equity. As of March 31, 2022, total deferred offering costs were $425,315, and upon the IPO on April 11, 2022 amounted to $5,105,315, all of which was allocated to stockholders’ equity.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under the FASB ASC 825, “Financial Instruments,” approximates the carrying amounts represented in the balance sheet, primarily due to its short-term nature.
Warrants	Warrants The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms and applicable authoritative guidance in FASB ASC 480, “Distinguishing Liabilities from Equity” (“ASC 480”) and ASC 815. The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed to the Company’s own ordinary shares and whether the warrant holders could potentially require “net cash settlement” in a circumstance outside of the Company’s control, among other conditions for equity classification. This assessment is conducted at the time of warrant issuance and as of each subsequent quarterly period end date while the warrants are outstanding. For issued or modified warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of additional paid-in capital at the time of issuance. For issued or modified warrants that do not meet all of the criteria for equity classification, the warrants are required to be recorded at their initial fair value on the date of issuance, and each balance sheet date thereafter. The Company accounts for the 8,250,000 Public Warrants (Note 3) and 510,000 Private Placement Warrants (Note 4) as equity-classified instruments.
Class A Ordinary Shares Subject to Possible Redemption	Class A Ordinary Shares Subject to Possible Redemption The Company will account for its Class A ordinary shares subject to possible redemption in accordance with the guidance in FASB ASC Topic 480 “Distinguishing Liabilities from Equity.” Class A ordinary shares subject to mandatory redemption (if any) is classified as a liability instrument and measured at fair value. Conditionally redeemable ordinary shares (including shares that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times, ordinary shares are classified as stockholders’ equity. The Company’s ordinary shares will feature certain redemption rights that are considered to be outside of the Company’s control and will be subject to the occurrence of uncertain future events. Accordingly, ordinary shares subject to possible redemption will be presented at redemption value as temporary equity, outside of the stockholders’ equity section of the Company’s condensed balance sheet. The Company recognizes changes in redemption value immediately as they occur and adjusts the carrying value of redeemable ordinary shares to equal the redemption value at the end of each reporting period. Increases or decreases in the carrying amount of redeemable ordinary shares are affected by charges against additional paid in capital and accumulated deficit.
Net Loss Per Ordinary Share	Net Loss Per Ordinary Share The Company complies with the accounting and disclosure requirements of FASB ASC Topic 260, “Earnings Per Share.” Net loss per ordinary share is computed by dividing net loss by the weighted average number of ordinary shares outstanding during the period, excluding ordinary shares subject to forfeiture. Weighted average shares were reduced for the effect of an aggregate of 281,250 Class B ordinary shares that were subject to forfeiture if the over-allotment option was not exercised by the underwriters. At March 31, 2022, the Company did not have any dilutive securities and other contracts that could, potentially, be exercised or converted into ordinary shares and then share in the earnings of the Company. As a result, diluted loss per ordinary share is the same as basic loss per ordinary share for the periods presented.
Income Taxes	Income Taxes The Company accounts for income taxes under ASC 740 Income Taxes (“ASC 740”). ASC 740 requires the recognition of deferred tax assets and liabilities for both the expected impact of differences between the financial statement and tax basis of assets and liabilities and for the expected future tax benefit to be derived from tax loss and tax credit 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. ASC 740 also clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statement 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 March 31, 2022. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company determined that the Cayman Islands is the Company’s only major tax jurisdiction. The Company may be subject to potential examination by federal and state taxing authorities in the areas of income taxes. These potential 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. There is currently no taxation imposed on income by the Government of the Cayman Islands for the period from January 5, 2022 (inception) through March 31, 2022.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Management does not believe that any recently issued, but not effective, accounting standards, if currently adopted, would have a material effect on the Company’s financial statements.

Organization And Business Ope_2

Organization And Business Operation - Additional Information (Detail) - USD ($)		Apr. 12, 2022	Apr. 11, 2022	Mar. 31, 2022
Product Information [Line Items]
Entity Incorporation,Date Of Incorporation				Jan. 5, 2022
Per share price				$ 10.2
Transaction costs				$ 425,315
Percentage Of Fair Market Value Of Target Business To Asset Held In Trust Account				80.00%
Percentage Of Voting Interest Acquired				50.00%
Liquidation Basis Of Accounting Accrued Costs To Dispose Of Assets And Liabilities				$ 100,000
Percenatge Of The Public Shares Redeemable In Case Business ombination Not Consummated				100.00%
Stock Issued During Period Value Issued For Services	[1]			$ 25,000
Cash				16,567
Net Working Capital				411,658
Subsequent Event [Member]
Product Information [Line Items]
Per share price			$ 10
Transaction costs			$ 5,105,315
Underwriting Fees			1,650,000
Deferred uderwriting fees			2,887,500
Other offering costs			567,815
Assets held in trust non current			$ 84,150,000
Restricted investment terms			185 days
Cash			$ 1,517,362
Net Working Capital			$ 1,209,603
Sponsor [Member]
Product Information [Line Items]
Stock Issued During Period Value Issued For Services				25,000
Proceeds From Unsecured Notes Payable				$ 400,000
Minimum [Member]
Product Information [Line Items]
Period Within Which Business Combination Shall Be Consummated Extended Period				12 months
Maximum [Member]
Product Information [Line Items]
Period Within Which Business Combination Shall Be Consummated Extended Period				18 months
Post Combination Net Worth Requirement To Effect Business Combination [Member]
Product Information [Line Items]
Minimum Net Worth Required For Compliance				$ 5,000,001
Public Shares [Member] | Subsequent Event [Member]
Product Information [Line Items]
Per share price			$ 10
Class of Warrant or Right, Exercise Price of Warrants or Rights			11.5
Public Shares [Member] | Common Class A [Member] | Subsequent Event [Member]
Product Information [Line Items]
Per share price			$ 0.0001
IPO [Member]
Product Information [Line Items]
Procceds from issuance of initial public offerings		$ 160,020	$ 84,150,000
IPO [Member] | Subsequent Event [Member]
Product Information [Line Items]
Procceds from issuance of initial public offerings			$ 82,500,000
IPO [Member] | Public Shares [Member]
Product Information [Line Items]
Per share price				$ 10.2
IPO [Member] | Public Shares [Member] | Subsequent Event [Member]
Product Information [Line Items]
Stock issued During Period Shares New Issues			8,250,000
Procceds from issuance of initial public offerings			$ 82,500,000
Over-Allotment Option [Member]
Product Information [Line Items]
Stock issued During Period Shares New Issues			1,125,000
Over-Allotment Option [Member] | Subsequent Event [Member]
Product Information [Line Items]
Stock issued During Period Shares New Issues			30,000
Over-Allotment Option [Member] | Public Shares [Member] | Subsequent Event [Member]
Product Information [Line Items]
Stock issued During Period Shares New Issues			750,000
Private Placement [Member]
Product Information [Line Items]
Procceds from issuance of private placement				$ 5,100,000
Private Placement [Member] | Subsequent Event [Member]
Product Information [Line Items]
Stock issued During Period Shares New Issues			510,000
Procceds from issuance of private placement			$ 5,100,000
Private Placement [Member] | Sponsor [Member] | Subsequent Event [Member]
Product Information [Line Items]
Procceds from issuance of private placement			$ 510,000
[1]	Includes an aggregate of up to 281,250 ordinary shares subject to forfeiture if the over-allotment option is not exercised in full or in part by the underwriters (see Notes 5 and 7).

Summary of Significant Accoun_3

Summary of Significant Accounting Policies - Additional Information (Detail) - USD ($)	May 23, 2022	Apr. 11, 2022	Mar. 31, 2022
Cash equivalent at carrying value			$ 0
Cash FDIC insured amount			250,000
Deferred offering costs			$ 425,315
Subsequent Event [Member]
Deferred offering costs		$ 5,105,315
Deferred offering costs allocated to share holders equity		$ 5,105,315
Over-Allotment Option [Member]
Stock issued during period shares new issues		1,125,000
Over-Allotment Option [Member] | Subsequent Event [Member]
Stock issued during period shares new issues		30,000
Common Class B [Member] | Over-Allotment Option [Member]
Common shares subject to forfeiture	93,750		281,250
Public Warrants [Member]
Stock issued during period shares new issues			8,250,000
Private Placement Warrants [Member]
Stock issued during period shares new issues			510,000

Initial Public Offering - Addit

Initial Public Offering - Additional Information (Detail) - USD ($)	Apr. 12, 2022	Apr. 11, 2022	Mar. 31, 2022
Disclosure Of Public Offering [Line Items]
Per share price			$ 10.2
Subsequent Event [Member]
Disclosure Of Public Offering [Line Items]
Per share price		$ 10
Maximum [Member]
Disclosure Of Public Offering [Line Items]
Class Of Warrant Or Right Threshold Number Of Months From Closing Of Public Offering For Exercise			12 months
Minimum [Member]
Disclosure Of Public Offering [Line Items]
Class Of Warrant Or Right Threshold Number Of Months From Closing Of Public Offering For Exercise			30 days
IPO [Member]
Disclosure Of Public Offering [Line Items]
Proceeds from issuance of initial public offerings	$ 160,020	$ 84,150,000
IPO [Member] | Subsequent Event [Member]
Disclosure Of Public Offering [Line Items]
Proceeds from issuance of initial public offerings		$ 82,500,000
Over-Allotment Option [Member]
Disclosure Of Public Offering [Line Items]
Stock issued During Period Shares New Issues		1,125,000
Over-Allotment Option [Member] | Subsequent Event [Member]
Disclosure Of Public Offering [Line Items]
Stock issued During Period Shares New Issues		30,000
Public Shares [Member] | Subsequent Event [Member]
Disclosure Of Public Offering [Line Items]
Per share price		$ 10
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 11.5
Public Shares [Member] | IPO [Member]
Disclosure Of Public Offering [Line Items]
Per share price			$ 10.2
Public Shares [Member] | IPO [Member] | Subsequent Event [Member]
Disclosure Of Public Offering [Line Items]
Stock issued During Period Shares New Issues		8,250,000
Proceeds from issuance of initial public offerings		$ 82,500,000
Public Shares [Member] | Over-Allotment Option [Member] | Subsequent Event [Member]
Disclosure Of Public Offering [Line Items]
Stock issued During Period Shares New Issues		750,000

Private Placement - Additional

Private Placement - Additional Information (Detail)	3 Months Ended
	Mar. 31, 2022USD ($)$ / sharesshares
Class of Stock [Line Items]
Sale of units description	Each whole Private Placement Unit consists of one Class A ordinary share (“Private Placement Shares”) and one warrant (“Private Warrants”).
Maximum [Member]
Class of Stock [Line Items]
Business Combination allotted period	18 months
Minimum [Member]
Class of Stock [Line Items]
Business Combination allotted period	12 months
Common Class A [Member]
Class of Stock [Line Items]
Sale of public Units ,Per share | $ / shares	$ 11.5
Private Placement [Member]
Class of Stock [Line Items]
Sale of public Units | shares	510,000
Sale of public Units ,Per share | $ / shares	$ 10
Procceds from issuance of private placement | $	$ 5,100,000
Over-Allotment Option [Member]
Class of Stock [Line Items]
Sale of public Units | shares	30,000

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail)	Apr. 12, 2022USD ($)	Apr. 11, 2022USD ($)shares	Feb. 03, 2022USD ($)Day$ / sharesshares	Mar. 31, 2022USD ($)$ / shares
Related Party Transaction [Line Items]
Deferred offering costs				$ 425,315
Loan from related party				80,000
Due to related parties				215,020
Working Capital Loans				$ 1,500,000
Debt Instrument, Convertible, Conversion Price | $ / shares				$ 10
Private Placement [Member]
Related Party Transaction [Line Items]
Working Capital Loans				$ 0
Subsequent Event [Member]
Related Party Transaction [Line Items]
Deferred offering costs		$ 5,105,315
Related party payments	$ 160,020
Subsequent Event [Member] | Private Placement [Member]
Related Party Transaction [Line Items]
Number of additional public units purchased | shares		510,000
Sponsor [Member]
Related Party Transaction [Line Items]
Deferred offering costs				215,020
Sponsor [Member] | Maximum [Member]
Related Party Transaction [Line Items]
Loan from related party			$ 400,000
Sponsor [Member] | Promissory Note [Member]
Related Party Transaction [Line Items]
Outstanding loan				$ 80,000
Founder Shares [Member]
Related Party Transaction [Line Items]
Restrictions on transfer period of time after business combination completion			1 year
Stock price trigger to transfer, assign or sell any shares or warrants of the company, after the completion of the initial business combination | $ / shares			$ 12
Threshold trading days for transfer, assign or sale of shares or warrants, after the completion of the initial business combination | Day			20
Threshold consecutive trading days for transfer, assign or sale of shares or warrants, after the completion of the initial business combination | Day			30
Threshold period after the business combination in which the 20 trading days within any 30 trading day period commences | Day			150
Founder Shares [Member] | Sponsor [Member]
Related Party Transaction [Line Items]
Number of additional public units purchased | shares			2,156,250
Deferred offering costs			$ 25,000

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) - USD ($)	May 23, 2022	Apr. 11, 2022	Mar. 31, 2022
Commitments and Contingencies Disclosure [Line Items]
Underwriting Cash Discount Per Public Unit			$ 0.2
Under writer Cash Discount			$ 1,650,000
Deferred Underwriting Fee Per Public Unit			$ 0.35
Deferred underwriting fee payable			$ 2,887,500
IPO [Member] | Underwriting Agreement [Member]
Commitments and Contingencies Disclosure [Line Items]
Number of days to exercise the option granted for underwriters		45 days
Over-Allotment Option [Member]
Commitments and Contingencies Disclosure [Line Items]
Number of additional public units purchased		1,125,000
Over-Allotment Option [Member] | Underwriting Agreement [Member]
Commitments and Contingencies Disclosure [Line Items]
Number of additional public units purchased	375,000
Over-Allotment Option [Member] | Subsequent Event [Member]
Commitments and Contingencies Disclosure [Line Items]
Number of additional public units purchased		30,000
Number of Public Units over-allotment option exercised		750,000

Stockholder's Equity - Addition

Stockholder's Equity - Additional Information (Detail)	May 23, 2022shares	Apr. 11, 2022shares	Mar. 31, 2022Day$ / sharesshares
Preferred Stock, Shares Authorized			1,000,000
Preferred Stock, Par or Stated Value Per Share | $ / shares			$ 0.0001
Preferred Stock, Shares Outstanding			0
Over-Allotment Option [Member]
Stock issued During Period Shares New Issues		1,125,000
Over-Allotment Option [Member] | Underwriting Agreement [Member]
Stock issued During Period Shares New Issues	375,000
Warrant [Member]
Warrant exercisable | $ / shares			$ 11.5
Number Of Days From Which Warrants Become Exercisable After The Completion Of Business Combination			30 days
Number Of Months From Which Warrants Become Exercisable After The Completion Of Business Combination			12 months
Number Of Business Days After The Closing Of Business Combination Made Efforts For Sec Registration Statement			20 days
Period Within Which Registration Statement Shall Be Effective On Closure Of Business Combination			60 days
Class Of Warrants Or Rights Redemption Price Per Share | $ / shares			$ 0.01
Class Of Warrant Or Right Prior Written Notice Of Redemption			30 days
Warrant Redemption Condition Minimum Share Price | $ / shares			$ 16.5
Class Of Warrant Or Right, Redemption Of Warrants Or Rights, , Threshold Trading Days | Day			20
Class Of Warrant Or Right, Redemption Of Warrants Or Rights, , Threshold Consecutive Trading Days | Day			30
Warrant [Member] | Minimum [Member]
Class Of Warrant Or Right Prior Written Notice Of Redemption			30 days
Warrant [Member] | Event Triggering Warrant Redemption [Member] | Trigger Price One [Member]
Redemption Trigger Price As A Percentage Of Newly Issued Price			115.00%
Class Of Warrants Or Rights Redemption Trigger Price | $ / shares			$ 16.5
Warrant [Member] | Event Triggering Warrant Redemption [Member] | Trigger Price Two [Member]
Redemption Trigger Price As A Percentage Of Newly Issued Price			165.00%
Common Class A [Member]
Common Stock, Shares Authorized			200,000,000
Common Stock, Par or Stated Value Per Share | $ / shares			$ 0.0001
Common Stock, Shares Outstanding			0
Common Class A [Member] | Warrant [Member]
Share price | $ / shares			$ 9.2
Percentage Of Equity Proceeds From Business Combination As A Percentage Of Total Proceeds			60.00%
Number Of Trading Days			20 days
Class Of Warrant Or Right, Redemption Of Warrants Or Rights, , Threshold Consecutive Trading Days | Day			10
Common Class B [Member]
Common Stock, Shares Authorized			20,000,000
Common Stock, Par or Stated Value Per Share | $ / shares			$ 0.0001
Common Stock, Shares Outstanding			2,156,250
Common Stock Threshold Percentage On Conversion Of Shares			20.00%
Common Class B [Member] | Over-Allotment Option [Member]
Common Stock Shares Subject To Forfeiture	93,750

Subsequent Events - Additional

Subsequent Events - Additional Information (Detail) - USD ($)	May 23, 2022	Apr. 12, 2022	Apr. 11, 2022	Mar. 31, 2022
Subsequent Event, Date				May 23, 2022
Promissory Note [Member]
Repaid the outstanding Promissory Note			$ 80,000
IPO [Member]
Public Unit gross proceed		$ 160,020	$ 84,150,000
IPO [Member] | Subsequent Event [Member]
Sale of public Units			8,250,000
Sale of public Units ,Per share			$ 10
Public Unit gross proceed			$ 82,500,000
Over-Allotment Option [Member]
Sale of public Units				30,000
Stock Issued During Period, Shares, New Issues			1,125,000
Over-Allotment Option [Member] | Common Class B [Member]
Common Stock Shares Subject To Forfeiture	93,750
Over-Allotment Option [Member] | Underwriting Agreement [Member]
Stock Issued During Period, Shares, New Issues	375,000
Over-Allotment Option [Member] | Subsequent Event [Member]
Sale of public Units			750,000
Sale of private placement Units			30,000
Stock Issued During Period, Shares, New Issues			30,000
Private Placement [Member]
Sale of public Units				510,000
Sale of public Units ,Per share				$ 10
Private placement Unit gross proceed				$ 5,100,000
Private Placement [Member] | Subsequent Event [Member]
Sale of public Units ,Per share			$ 10
Sale of private placement Units			510,000
Private placement Unit gross proceed			$ 5,100,000
Stock Issued During Period, Shares, New Issues			510,000