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Broad Capital Acquisition Corp
DE
86-3382967
5345 Annabel Lane
Plano
TX
75093
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951-3088
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This
Amendment No. 1 to Annual Report on Form 10-K/A (this “Form 10-K/A”) amends Part I of the Annual Report on Form 10-K of Broad
Capital Acquisition Corp (the “Company”) for the year ended December 31, 2021, as originally filed with the Securities and
Exchange Commission (the “SEC”) on March 31, 2022 (the “Original Filing”) to disclose that our Sponsor, Broad
Capital LLC, is not controlled by one or more non-US persons and therefore is unlikely to constitute a “foreign person” under
CFIUS rules and regulations. Nonetheless, if Broad Capital LLC were to be considered a “foreign person” under CFIUS rules
and regulations, it would limit the pool of potential targets that we may complete an initial business combination with. The Original
Filing has been amended to disclose that the time necessary for government review of the initial business combination or a decision to
prohibit the initial business combination could prevent us from completing an initial business combination and require us to liquidate
should we be subject to CFIUS review
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<p id="xdx_808_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_zmxTlQb1Plt8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
1. <span id="xdx_827_zoBPWRIDc5w5">DESCRIPTION OF ORGANIZATION, BUSINESS OPERATIONS</span></b></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 15pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Broad
Capital Acquisition Corp. (the “Company”) is a blank check company incorporated in the State of Delaware on April 16, 2021.
The Company was formed for the purpose of acquiring, engaging in a share exchange, share reconstruction and amalgamation with, purchasing
all or substantially all of the assets of, entering into contractual arrangements with, or engaging in any other similar business combination
with one or more businesses or entities (“Business Combination”). The Company is not limited to a particular industry or
sector for purposes of consummating a Business Combination.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 15pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of December 31, 2021, the Company had not commenced any operations. All activity for the period from April 16, 2021 (inception) through
December 31, 2021 relates to the Company’s formation and the Initial Public Offering (as defined below). The Company will not generate
any operating revenues until after the completion of its initial Business Combination, at the earliest. The Company will generate non-operating
income in the form of interest income on cash and cash equivalents from the proceeds derived from the Initial Public Offering. The Company
has selected December 31 as its fiscal year end. The Company is an early stage and emerging growth company and, as such, the Company
is subject to all of the risks associated with early stage and emerging growth companies.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company’s sponsor is Broad Capital LLC, a Delaware limited liability company (the “Sponsor”). The registration statement
for the Company’s Initial Public Offering was declared effective on January 10, 2022. On January 13, 2022, the Company closed
its Initial Public Offering of <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20220112__20220113__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zyqZIe3I0pmj">10,000,000
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">units (the “Units” and, with respect
to the shares of Common stock included in the Units being offered, the “Public Shares”), at $<span id="xdx_907_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20220113__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zO5LPOCAkL22">10.00
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">per Unit, generating gross proceeds of $<span id="xdx_90C_eus-gaap--ProceedsFromIssuanceInitialPublicOffering_pp0p0_c20220112__20220113__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zPTXQ88Tsvq2">100,000,000
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(the “Initial Public Offering”),
and incurring transaction costs of $<span id="xdx_909_eus-gaap--PaymentsOfStockIssuanceCosts_pp0p0_c20220112__20220113__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zBkLCTDVXXbl">6,914,557</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">,
of which $<span id="xdx_903_ecustom--DeferredUnderwritingCommissions_iI_pp0p0_c20220113__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z3JbaZRWvACf" title="Deferred underwriting commissions">3,500,000
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">was for deferred underwriting commissions (see
Note 6). The Company granted the underwriter a 45-day option to purchase up to an additional <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220112__20220113__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zuba9huYRWgj">1,500,000
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Units at the Initial Public Offering price to
cover over-allotments, if any. On February 9, 2022, the Underwriters partially exercised the over-allotment option and on February 10,
2022, purchased an additional <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20220206__20220210__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zA3RrPLpbcNe">159,069
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Units from the Company (the “Over-Allotment
Units”), generating gross proceeds of $<span id="xdx_905_eus-gaap--ProceedsFromIssuanceInitialPublicOffering_pp0p0_c20220206__20220210__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zznYPbNdZX6k">1,590,690</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">,
and forfeited the remainder of the option.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Simultaneously
with the consummation of the closing of the Offering, the Company consummated the private placement of an aggregate of <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20220206__20220210__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zl17wgeC2gWk" title="Stock issued during period Initial Public Offering">446,358</span> units
(the “Placement Units”) to the Sponsor at a price of <span id="xdx_901_eus-gaap--SharesIssuedPricePerShare_iI_c20220210__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zqTirM18FP36" title="Shares issued price per share">$10.00</span> per Placement Unit, generating total gross proceeds of $<span id="xdx_90A_eus-gaap--ProceedsFromIssuanceOfPrivatePlacement_c20220206__20220210__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z75XqzZNGPY8" title="Gross proceeds from private placement">4,463,580</span>
(the “Private Placement”). (see Note 4).</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 15pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Following
the closing of the Initial Public Offering on January 13, 2022, an amount of $<span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220112__20220113__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zRMSOadJzak4" title="Stock issued during period Initial Public Offering">101,000,000</span> ($<span id="xdx_90B_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20220113__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zc6GCI5za7i2" title="Shares issued price per share">10.10</span> per Unit) from the net proceeds of
the sale of the Units in the Initial Public Offering and a portion of the proceeds from the sale of the Placement Units was placed in
a trust account (the “Trust Account”), located in the United States and held as cash items or may be invested in U.S. government
securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act, with a maturity of 185 days or less, or in
any open-ended investment company that holds itself out as a money market fund meeting the conditions of Rule 2a-7 of the Investment
Company Act, as determined by the Company, until the earlier of: (i) the consummation of a Business Combination or (ii) the distribution
of the funds in the Trust Account to the Company’s stockholders, as described below.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company’s management has broad discretion with respect to the specific application of the net proceeds of the Initial Public Offering
and the sale of Private Placement Units, although substantially all of the net proceeds are intended to be applied generally toward consummating
a Business Combination. There is no assurance that the Company will be able to complete a Business Combination successfully. The Company
must complete one or more initial Business Combinations with one or more operating businesses or assets with a fair market value equal
to at least <span id="xdx_905_ecustom--PercentageOfMinimumFairMarketValueOfNetAssetHeldInTrustAccount_iI_dp_c20220113__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zeVbWinIjI0f" title="Minimum market value net asset held in trust account, percentage">80</span>% of the value of the net assets held in the Trust Account (as defined below) (excluding the deferred underwriting commissions
and taxes payable on the interest earned on the Trust Account). <span id="xdx_90C_eus-gaap--BusinessAcquisitionDescriptionOfAcquiredEntity_c20220112__20220113__us-gaap--BusinessAcquisitionAxis__custom--PostBusinessCombinationMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zcqpyrNiXLp8" title="Business acquisition, voting interest rate">The Company will only complete a Business Combination if the post transaction
company owns or acquires 50% or more of the outstanding voting securities of the target or otherwise acquires a controlling interest
in the target business sufficient for it not to be required to register as an investment company under the Investment Company Act of
1940, as amended (the “Investment Company Act”)</span>.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon
the closing of the Initial Public Offering, management has agreed that an amount equal to at least $<span id="xdx_90E_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20220113__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zJ1yAouiIKTh">10.10</span> per Unit sold in the Initial
Public Offering, including proceeds of the Private Placement Units, will be held in a trust account (“Trust Account”), located
in the United States and invested only in U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment
Company Act, with a maturity of 185 days or less or in any open-ended investment company that holds itself out as a money market fund
selected by the Company meeting certain conditions of 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 held in the Trust Account, as described
below.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company will provide the holders of the outstanding Public Shares (the “Public Shareholders”) with the opportunity to redeem
all or a portion of their Public Shares either (i) in connection with a shareholders meeting called to approve the Business Combination
or (ii) by means of a tender offer in connection with the Business Combination. The decision as to whether the Company will seek shareholder
approval of a Business Combination or conduct a tender offer will be made by the Company. The Public Shareholders will be entitled to
redeem their Public Shares for a pro rata portion of the amount then in the Trust Account (initially anticipated to be $<span id="xdx_909_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20220113__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--RelatedPartyTransactionAxis__custom--TrustAccountMember_zLI986LRzfYe" title="Shares issued price per share">10.10</span> per Public
Share, plus any pro rata interest then in the Trust Account, net of taxes payable). The Public Shares subject to redemption will be recorded
at a redemption value and classified as temporary equity upon the completion of the Initial Public Offering in accordance with the Accounting
Standards Codification (“ASC”) Topic 480 “<i>Distinguishing Liabilities from Equity</i>”.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 20pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company will not redeem Public Shares in an amount that would cause its net tangible assets to be less than $<span id="xdx_907_ecustom--BusinessCombinationConditionMinimumTangibleAssets_iI_c20220113__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zUSZhdT5b9R4" title="Minimum net tangible asset upon consummation of business combination">5,000,001</span> (so that it does
not then become subject to the SEC’s “penny stock” rules) or any greater net tangible asset or cash requirement which
may be contained in the agreement relating to the Business Combination. If the Company seeks shareholder approval of the Business Combination,
the Company will proceed with a Business Combination if a majority of the outstanding shares voted are voted in favor of the Business
Combination, or such other vote as required by law or stock exchange rule. If a shareholder vote is not required by applicable law or
stock exchange listing requirements and the Company does not decide to hold a shareholder vote for business or other reasons, the Company
will, pursuant to its second amended and restated certificate of incorporation (the “Certificate of Incorporation”), conduct
the redemptions pursuant to the tender offer rules of the U.S. Securities and Exchange Commission (“SEC”) and file tender
offer documents with the SEC prior to completing a Business Combination. If, however, shareholder approval of the transaction is required
by applicable law or stock exchange listing requirements, or the Company decides to obtain shareholder approval for business or other
reasons, the Company will offer to redeem shares in conjunction with a proxy solicitation pursuant to the proxy rules and not pursuant
to the tender offer rules. If the Company seeks shareholder approval in connection with a Business Combination, the Sponsor has agreed
to vote its Insider shares (as defined in Note 5) and any Public Shares purchased during or after the Public Offering in favor of approving
a Business Combination. Additionally, each Public Shareholder may elect to redeem their Public Shares without voting, and if they do
vote, irrespective of whether they vote for or against the proposed transaction.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notwithstanding
the foregoing, if the Company seeks shareholder approval of a Business Combination and it does not conduct redemptions pursuant to the
tender offer rules, the Certificate of Incorporation will provide that a Public Shareholder, together with any affiliate of such shareholder
or any other person with whom such shareholder is acting in concert or as a “group” (as defined under Section 13 of the Securities
Exchange Act of 1934, as amended (the “Exchange Act”)), will be restricted from redeeming its shares with respect to more
than an aggregate of 20% of the Public Shares, without the prior consent of the Company.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 20pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
holders of the Insider shares have agreed (a) to waive their redemption rights with respect to the Insider shares and Public Shares held
by them in connection with the completion of a Business Combination and (b) not to propose an amendment to the Certificate of Incorporation
(i) to modify the substance or timing of the Company’s obligation to allow redemptions in connection with a Business Combination
or to redeem <span id="xdx_90E_ecustom--PercentageOfThePublicShareholdingToBeRedeemedInCaseTheBusinessCombinationIsNotConsummated_iI_dp_c20220113__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zzEmIL8dlXN6" title="Percentage of the public shareholding to be redeemed in case the business combination is not complete">100</span>% of its Public Shares if the Company does not complete a Business Combination within the Combination Period (as defined
below) or (ii) with respect to any other provision relating to shareholders’ rights or pre-business combination activity, unless
the Company provides the Public Shareholders with the opportunity to redeem their Public Shares in conjunction with any such amendment.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
the Company has not completed a Business Combination within 12 months (or 15 months, or 18 months, as applicable from the closing of
the Initial Public Offering (the “Combination Period”), the Company will (i) cease all operations except for the purpose
of winding up, (ii) as promptly as reasonably possible but not more than ten business days thereafter, redeem the Public Shares, at a
per-share price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account, including interest earned on the
funds held in the Trust Account and not previously released to pay taxes (less up to $<span id="xdx_900_eus-gaap--LiquidationBasisOfAccountingAccruedCostsToDisposeOfAssetsAndLiabilities_iI_c20220113__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zBGlrWseEtJj" title="Interest to pay dissolution expenses">100,000</span> of interest to pay dissolution expenses),
divided by the number of then outstanding Public Shares, which redemption will completely extinguish Public Shareholders’ rights
as shareholders (including the right to receive further liquidating distributions, if any), and (iii) as promptly as reasonably possible
following such redemption, subject to the approval of the Company’s remaining shareholders and the Company’s board of directors,
dissolve and liquidate, subject in each case to the Company’s obligations under Delaware law to provide for claims of creditors
and the requirements of other applicable law.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
holders of the Founders Shares have agreed to waive their liquidation rights with respect to the Insider shares if the Company fails
to complete a Business Combination within the Combination Period. However, if the holders of Insider shares acquire Public Shares in
or after the Initial Public Offering, such Public Shares will be entitled to liquidating distributions from the Trust Account if the
Company fails to complete a Business Combination within the Combination Period. The underwriters have agreed to waive their rights to
their deferred underwriting commission (see Note 6) held in the Trust Account in the event the Company does not complete a Business Combination
within the Combination Period and, in such event, such amounts will be included with the other funds held in the Trust Account that will
be available to fund the redemption of the Public Shares. <span id="xdx_904_eus-gaap--SaleOfStockDescriptionOfTransaction_pid_c20220112__20220113__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z3iaeb1IVde9" title="Sale of stock description">In the event of such distribution, it is possible that the per share value
of the assets remaining available for distribution will be less than the Initial Public Offering price per Unit ($10.00).</span></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_eus-gaap--SaleOfStockDescriptionOfTransaction_pid_c20220112__20220113__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--RelatedPartyTransactionAxis__custom--TrustAccountMember_zmKUeEKNDAMa">In
order to protect the amounts held in the Trust Account, the Sponsor has agreed to be liable to the Company if and to the extent any claims
by a third party for services rendered or products sold to the Company, or a prospective target business with which the Company has discussed
entering into a transaction agreement, reduce the amount of funds in the Trust Account to below (i) $10.10 per Public Share or (ii) such
lesser amount per Public Share held in the Trust Account as of the date of the liquidation of the Trust Account, if less than $10.10
per Public Share due to reductions in the value of the trust assets, in each case net of the amount of interest which may be withdrawn
to pay taxes, except as to any claims by a third party who executed a waiver of any and all rights to seek access to the Trust Account
and except as to any claims under the Company’s indemnity of the underwriters of the Initial Public Offering against certain liabilities,
including liabilities under the Securities Act of 1933, as amended (the “Securities Act”). Moreover, in the event that an
executed waiver is deemed to be unenforceable against a third party, the Sponsor will not be responsible to the extent of any liability
for such third-party claims. </span>The Company will seek to reduce the possibility that the Sponsor will have to indemnify the Trust Account
due to claims of creditors by endeavoring to have all vendors, service providers (except for the Company’s independent registered
accounting firm), prospective target businesses and other entities with which the Company does business, execute agreements with the
Company waiving any right, title, interest or claim of any kind in or to monies held in the Trust Account.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Liquidity
and Capital Resources</b></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of December 31, 2021, the Company had $<span id="xdx_902_eus-gaap--Cash_iI_c20211231_zclo2JeOjRYc" title="Cash in operating bank account">2,164</span> of cash in its operating bank account.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company’s liquidity needs prior to the consummation of the Initial Public Offering were satisfied through the payment of $<span id="xdx_90F_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20210416__20211231_pp0p0" title="Proceeds from issuance of common stock to Sponsor">25,000</span>
from the Sponsor to cover for certain offering costs on the Company’s behalf in exchange for issuance of Insider shares (as defined
in Note 4), and loan from the Sponsor of $<span id="xdx_90C_eus-gaap--DueFromRelatedParties_c20211231_pp0p0" title="Loans received from sponser">133,357</span> under the Note (as defined in Note 4). Following the IPO of the Company on January
13, 2022, a total of $<span id="xdx_90E_eus-gaap--RepaymentsOfRelatedPartyDebt_c20220118__20220119__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_pp0p0" title="Repayments of promisory note">133,533</span> under the promissory note was repaid on January 19, 2022. Subsequent to the consummation of the Initial
Public Offering, the Company’s liquidity has been satisfied through the net proceeds from the consummation of the Initial Public
Offering and the Private Placement held outside of the Trust Account. In addition, in order to finance transaction costs in connection
with a Business Combination, the Sponsor or an affiliate of the Sponsor, or certain of the Company’s officers and directors may,
but are not obligated to, provide the Company Working Capital Loans (as defined in Note 4). As of December 31, 2021, there were <span id="xdx_905_ecustom--WorkingCapitalLoan_iI_pp0p0_do_c20211231_zwh7Mcep81fa" title="Working capital loan">no</span> amounts
outstanding under any Working Capital Loan.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based
on the foregoing, management believes that the Company will have sufficient working capital and borrowing capacity to meet its needs
through the earlier of the consummation of a Business Combination or one year from this filing. Over this time period, the Company will
be using the funds held outside of the Trust Account 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.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
10000000
10.00
100000000
6914557
3500000
1500000
159069
1590690
446358
10.00
4463580
101000000
10.10
0.80
The Company will only complete a Business Combination if the post transaction
company owns or acquires 50% or more of the outstanding voting securities of the target or otherwise acquires a controlling interest
in the target business sufficient for it not to be required to register as an investment company under the Investment Company Act of
1940, as amended (the “Investment Company Act”)
10.10
10.10
5000001
1
100000
In the event of such distribution, it is possible that the per share value
of the assets remaining available for distribution will be less than the Initial Public Offering price per Unit ($10.00).
In
order to protect the amounts held in the Trust Account, the Sponsor has agreed to be liable to the Company if and to the extent any claims
by a third party for services rendered or products sold to the Company, or a prospective target business with which the Company has discussed
entering into a transaction agreement, reduce the amount of funds in the Trust Account to below (i) $10.10 per Public Share or (ii) such
lesser amount per Public Share held in the Trust Account as of the date of the liquidation of the Trust Account, if less than $10.10
per Public Share due to reductions in the value of the trust assets, in each case net of the amount of interest which may be withdrawn
to pay taxes, except as to any claims by a third party who executed a waiver of any and all rights to seek access to the Trust Account
and except as to any claims under the Company’s indemnity of the underwriters of the Initial Public Offering against certain liabilities,
including liabilities under the Securities Act of 1933, as amended (the “Securities Act”). Moreover, in the event that an
executed waiver is deemed to be unenforceable against a third party, the Sponsor will not be responsible to the extent of any liability
for such third-party claims.
2164
25000
133357
133533
0
<p id="xdx_804_eus-gaap--SignificantAccountingPoliciesTextBlock_zBZfOArrIc1i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
2. <span id="xdx_821_zKIxmYZinUl9">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</span></b></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p id="xdx_84D_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zTXmcoJiKE17" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Basis
of Presentation</b></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 15pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
accompanying financial statements are presented in U.S. Dollars and conformity with accounting principles generally accepted in the United
States of America (“GAAP”) and pursuant to the rules and regulations of the SEC.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p id="xdx_849_ecustom--EmergingGrowthCompanyPolicyTextBlock_z9FkSDNRsMmj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Emerging
Growth Company</b></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our
Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements
that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required
to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding
executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory
vote on executive compensation and stockholder approval of any golden parachute payments not previously approved.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Further,
Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting
standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do
not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting
standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements
that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of
such extended transition period which means that when a standard is issued or revised and it has different application dates for public
or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies
adopt the new or revised standard. This may make comparison of the Company’s 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.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p id="xdx_845_eus-gaap--UseOfEstimates_ztQZevnCsROi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Use
of Estimates</b></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
preparation of 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 financial statements and the
reported amounts of revenues and expenses during the reporting period.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 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.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p>
<p id="xdx_84D_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zjmFk0Yev6Fc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Cash
and Cash Equivalents</b></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 <span id="xdx_908_eus-gaap--CashEquivalentsAtCarryingValue_iI_do_c20211231_zfnRqRGnF2H5" title="Cash equivalents">no</span> cash equivalents as of December 31, 2021.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p id="xdx_848_eus-gaap--DeferredChargesPolicyTextBlock_zseosrzuDJMc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Deferred
offering costs</b></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 35.45pt; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred
offering costs consist of underwriting, legal, accounting and other expenses incurred through the balance sheet date that are directly
related to the Proposed Offering and that will be charged to stockholders’ equity upon the completion of the Proposed Offering.
Should the Proposed Offering have proved to be unsuccessful, these deferred costs, as well as additional expenses incurred, would have
been charged to operations.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 35.45pt; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p id="xdx_84D_eus-gaap--IncomeTaxPolicyTextBlock_zxL2imXZNP0i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Income
Taxes</b></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company complies with the accounting and reporting requirements of ASC Topic 740, “Income Taxes,” which requires an asset
and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed
for differences between the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible
amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income.
Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ASC
Topic 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax
positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not
to be sustained upon examination by taxing authorities. The Company’s management determined the United States is the Company’s
only major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits, if any, as income
tax expense. There were <span id="xdx_906_eus-gaap--UnrecognizedTaxBenefits_iI_do_c20211231_zwYIQyf3JLA8" title="Unrecognized tax benefits">no</span> unrecognized tax benefits as of December 31, 2021 and <span id="xdx_90A_eus-gaap--UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccrued_iI_do_c20211231_zDQcOBWc8JG9" title="Accrued interest and penalties on unrecognized tax benefits">no</span> amounts accrued for interest and penalties. The Company
is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its
position. The Company is subject to income tax examinations by major taxing authorities since inception.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
provision for income taxes was deemed to be de minimis for the period from April 16, 2021 (inception) to December 31, 2021.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p id="xdx_84C_eus-gaap--EarningsPerSharePolicyTextBlock_zbIfMriV9Ln9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Net
loss per share</b></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 35.4pt; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company complies with accounting and disclosure requirements of ASC Topic 260, “Earnings Per Share.” Net loss per share is
computed by dividing net loss by the weighted average number of common stock outstanding during the period, excluding common stock subject
to forfeiture. Weighted average shares were reduced for the effect of an aggregate of <span id="xdx_90C_eus-gaap--SharesSubjectToMandatoryRedemptionSettlementTermsNumberOfShares_iI_c20211231_zYYZalJTPQk1" title="Common shares subject to forfeiture">375,000</span> shares of Common Stock that are subject
to forfeiture if the over-allotment option is not exercised by the underwriters (see Note 6). At December 31, 2021, the Company did not
have any dilutive securities and other contracts that could, potentially, be exercised or converted into common stock and then share
in the earnings of the Company. As a result, diluted loss per share is the same as basic loss per share for the periods presented.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 35.4pt; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p id="xdx_84F_eus-gaap--ConcentrationRiskCreditRisk_zsBuuZ3l1AJk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Concentration
of Credit Risk</b></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 15pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial
instruments that potentially subject the Company to concentration of credit risk consist of a cash account in a financial institution
which, at times may exceed the Federal depository insurance coverage of $<span id="xdx_902_eus-gaap--CashFDICInsuredAmount_iI_c20211231_zRopzX7BT9Re" title="Federal depository insurance coverage amount">250,000</span>. On December 31, 2021, the Company had not experienced
losses on this account and management believes the Company is not exposed to significant risks on such account.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 35.4pt; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p>
<p id="xdx_845_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zdxTlLRnyN57" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Fair
Value of Financial Instruments</b></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 sheet, primarily due to
their short-term nature.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p id="xdx_844_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zaX38mqlq1Ve" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Recent
Accounting Standards</b></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company’s management does not believe that any recently issued, but not yet effective, accounting standards updates, if currently
adopted, would have a material effect on the accompanying financial statement.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 15pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p id="xdx_845_ecustom--RisksAndUncertaintiesPolicy_z7MCoVTqhtgc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Risks
and Uncertainties</b></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 financial position, results of its operations, close of the Offering, and/or
search for a target company, the specific impact is not readily determinable as of the date of these financial statements. The financial
statements do not include any adjustments that might result from the outcome of this uncertainty.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p id="xdx_84D_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zTXmcoJiKE17" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Basis
of Presentation</b></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 15pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
accompanying financial statements are presented in U.S. Dollars and conformity with accounting principles generally accepted in the United
States of America (“GAAP”) and pursuant to the rules and regulations of the SEC.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p id="xdx_849_ecustom--EmergingGrowthCompanyPolicyTextBlock_z9FkSDNRsMmj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Emerging
Growth Company</b></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our
Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements
that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required
to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding
executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory
vote on executive compensation and stockholder approval of any golden parachute payments not previously approved.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Further,
Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting
standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do
not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting
standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements
that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of
such extended transition period which means that when a standard is issued or revised and it has different application dates for public
or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies
adopt the new or revised standard. This may make comparison of the Company’s 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.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p id="xdx_845_eus-gaap--UseOfEstimates_ztQZevnCsROi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Use
of Estimates</b></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
preparation of 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 financial statements and the
reported amounts of revenues and expenses during the reporting period.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 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.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p>
<p id="xdx_84D_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zjmFk0Yev6Fc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Cash
and Cash Equivalents</b></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 <span id="xdx_908_eus-gaap--CashEquivalentsAtCarryingValue_iI_do_c20211231_zfnRqRGnF2H5" title="Cash equivalents">no</span> cash equivalents as of December 31, 2021.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
0
<p id="xdx_848_eus-gaap--DeferredChargesPolicyTextBlock_zseosrzuDJMc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Deferred
offering costs</b></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 35.45pt; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred
offering costs consist of underwriting, legal, accounting and other expenses incurred through the balance sheet date that are directly
related to the Proposed Offering and that will be charged to stockholders’ equity upon the completion of the Proposed Offering.
Should the Proposed Offering have proved to be unsuccessful, these deferred costs, as well as additional expenses incurred, would have
been charged to operations.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 35.45pt; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p id="xdx_84D_eus-gaap--IncomeTaxPolicyTextBlock_zxL2imXZNP0i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Income
Taxes</b></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company complies with the accounting and reporting requirements of ASC Topic 740, “Income Taxes,” which requires an asset
and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed
for differences between the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible
amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income.
Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ASC
Topic 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax
positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not
to be sustained upon examination by taxing authorities. The Company’s management determined the United States is the Company’s
only major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits, if any, as income
tax expense. There were <span id="xdx_906_eus-gaap--UnrecognizedTaxBenefits_iI_do_c20211231_zwYIQyf3JLA8" title="Unrecognized tax benefits">no</span> unrecognized tax benefits as of December 31, 2021 and <span id="xdx_90A_eus-gaap--UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccrued_iI_do_c20211231_zDQcOBWc8JG9" title="Accrued interest and penalties on unrecognized tax benefits">no</span> amounts accrued for interest and penalties. The Company
is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its
position. The Company is subject to income tax examinations by major taxing authorities since inception.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
provision for income taxes was deemed to be de minimis for the period from April 16, 2021 (inception) to December 31, 2021.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
0
0
<p id="xdx_84C_eus-gaap--EarningsPerSharePolicyTextBlock_zbIfMriV9Ln9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Net
loss per share</b></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 35.4pt; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company complies with accounting and disclosure requirements of ASC Topic 260, “Earnings Per Share.” Net loss per share is
computed by dividing net loss by the weighted average number of common stock outstanding during the period, excluding common stock subject
to forfeiture. Weighted average shares were reduced for the effect of an aggregate of <span id="xdx_90C_eus-gaap--SharesSubjectToMandatoryRedemptionSettlementTermsNumberOfShares_iI_c20211231_zYYZalJTPQk1" title="Common shares subject to forfeiture">375,000</span> shares of Common Stock that are subject
to forfeiture if the over-allotment option is not exercised by the underwriters (see Note 6). At December 31, 2021, the Company did not
have any dilutive securities and other contracts that could, potentially, be exercised or converted into common stock and then share
in the earnings of the Company. As a result, diluted loss per share is the same as basic loss per share for the periods presented.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 35.4pt; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
375000
<p id="xdx_84F_eus-gaap--ConcentrationRiskCreditRisk_zsBuuZ3l1AJk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Concentration
of Credit Risk</b></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 15pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial
instruments that potentially subject the Company to concentration of credit risk consist of a cash account in a financial institution
which, at times may exceed the Federal depository insurance coverage of $<span id="xdx_902_eus-gaap--CashFDICInsuredAmount_iI_c20211231_zRopzX7BT9Re" title="Federal depository insurance coverage amount">250,000</span>. On December 31, 2021, the Company had not experienced
losses on this account and management believes the Company is not exposed to significant risks on such account.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 35.4pt; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p>
250000
<p id="xdx_845_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zdxTlLRnyN57" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Fair
Value of Financial Instruments</b></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 sheet, primarily due to
their short-term nature.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p id="xdx_844_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zaX38mqlq1Ve" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Recent
Accounting Standards</b></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company’s management does not believe that any recently issued, but not yet effective, accounting standards updates, if currently
adopted, would have a material effect on the accompanying financial statement.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 15pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p id="xdx_845_ecustom--RisksAndUncertaintiesPolicy_z7MCoVTqhtgc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Risks
and Uncertainties</b></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 financial position, results of its operations, close of the Offering, and/or
search for a target company, the specific impact is not readily determinable as of the date of these financial statements. The financial
statements do not include any adjustments that might result from the outcome of this uncertainty.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p id="xdx_807_ecustom--DisclosureOfInitialPublicOfferingTextBlock_zzOq8yeU0Aw4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
3. <span id="xdx_823_zGbTLcVnEHxh">INITIAL PUBLIC OFFERING</span></b></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 15pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
January 13, 2022, the Company closed its Initial Public Offering of <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20220112__20220113__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zQkx9HcqX0t9">10,000,000
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Units at $<span id="xdx_902_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20220113__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zJIvRQifdgma">10.00
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">per Unit, generating gross proceeds of $<span id="xdx_904_eus-gaap--ProceedsFromIssuanceInitialPublicOffering_pp0p0_c20220112__20220113__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zfGTXAAQtiHf">100,000,000</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_900_eus-gaap--SaleOfStockDescriptionOfTransaction_c20220110__20220111__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zRaJFAdsIkYc" title="Stock transaction description">Each
Unit consists of one share of common stock and one right to receive one-tenth (1/10) of one share of common stock upon the consummation
of an initial business combination.</span></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of January 13, 2022, the Company closed its Initial Public Offering and incurred transaction costs of approximately $<span id="xdx_90D_eus-gaap--PaymentsOfStockIssuanceCosts_pp0p0_c20220112__20220113__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zouPDALYaHN8" title="Payments of stock issuance costs">6,914,557</span>, of which
$<span id="xdx_903_ecustom--DeferredUnderwritingCommissions_iI_pp0p0_c20220113__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zwoxMTW8uANg" title="Deferred underwriting commissions">3,500,000</span> was for deferred underwriting commissions.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
February 9, 2022, the Underwriters partially exercised the over-allotment option and on February 10, 2022, purchased an additional <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220206__20220210__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_pdd" title="Stock issued during period Initial Public Offering">159,069</span>
Units from the Company (the “Over-Allotment Units”), generating gross proceeds of $<span id="xdx_90E_eus-gaap--ProceedsFromIssuanceInitialPublicOffering_c20220206__20220210__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_pp0p0" title="Proceeds from issuance initial public offering">1,590,690</span>, and forfeited the remainder
of the option.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
10000000
10.00
100000000
Each
Unit consists of one share of common stock and one right to receive one-tenth (1/10) of one share of common stock upon the consummation
of an initial business combination.
6914557
3500000
159069
1590690
<p id="xdx_80D_ecustom--PrivatePlacementTextBlock_zcFI65624JL2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
4. <span id="xdx_824_z3EnWDCYsVC1">PRIVATE PLACEMENT</span></b></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 15pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Simultaneously
with the closing of the Initial Public Offering, the Sponsor purchased an aggregate of <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20220110__20220111__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zlruuzz4QF19" title="Stock issued during period Initial Public Offering">446,358</span> Placement Units at a price of $<span id="xdx_906_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20220111__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zRMtHUsrLWbi" title="Shares issued price per share">10.00</span> per
Placement Unit ($<span id="xdx_90E_eus-gaap--ProceedsFromIssuanceOfPrivatePlacement_c20220110__20220111__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_pp0p0" title="Proceeds from private placement">4,463,580</span> in the aggregate).</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
proceeds from the sale of the Placement Units were added to the net proceeds from the Offering held in the Trust Account. The Placement
Units are identical to the Units sold in the Initial Public Offering. If the Company does not complete a Business Combination within
the Combination Period, the proceeds from the sale of the Placement Units will be used to fund the redemption of the Public Shares (subject
to the requirements of applicable law) and the Placement Units will expire worthless.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Simultaneously
with the closing of the Over-Allotment, the Company completed the private sale of an additional <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20220206__20220210__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__us-gaap--RelatedPartyTransactionAxis__custom--BroadCapitalLLCMember_z7LVydLJHEYk">4,772
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">placement units at a purchase price of
$<span id="xdx_904_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20220210__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__us-gaap--RelatedPartyTransactionAxis__custom--BroadCapitalLLCMember_zwhjVRWvT3Sh">10.00
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">per placement unit, to the Company’s sponsor,
Broad Capital LLC, generating additional gross proceeds to the Company of $<span id="xdx_903_ecustom--GrossProceedsFromIssuanceOfPrivatePlacement_pp2p0_c20220206__20220210__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__us-gaap--RelatedPartyTransactionAxis__custom--BroadCapitalLLCMember_z4kbWNIUQAe8">47,720.70</span>.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
connection with the closing and sale of the Over-Allotment Units and the additional placement units (together, the “Over-Allotment
Closing”), a total of $<span id="xdx_904_ecustom--GrossProceedsFromIssuanceOfPrivatePlacement_pp2p0_c20220206__20220210__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zC7OovW7Lroi" title="Gross proceeds from private placement">1,606,596.90</span> in proceeds from the Over-Allotment Closing (which amount includes $<span id="xdx_905_ecustom--ProceedsFromUnderwritersDeferredDiscount_pp2p0_c20220206__20220210__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z02mEdOISgra" title="Proceeds from underwriters deferred discount">31,813.80</span> of the Underwriters’
deferred discount) was placed in a U.S.-based trust account established for the benefit of the Company’s public shareholders, maintained
by Continental Stock Transfer & Trust Company, acting as trustee.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p>
446358
10.00
4463580
4772
10.00
47720.70
1606596.90
31813.80
<p id="xdx_80D_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zQBhd3YJqjn" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
5. <span id="xdx_82F_zZ9bliOW4RHg">RELATED PARTY TRANSACTIONS</span></b></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Founder
</b></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>shares</b></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
May 7, 2021, the Sponsor purchased <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20210506__20210507__us-gaap--RelatedPartyTransactionAxis__custom--SponsorMember_zHiOFhz0wdWh">2,875,000
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">founder</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">
shares for an aggregate purchase price of $<span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20210506__20210507__us-gaap--RelatedPartyTransactionAxis__custom--SponsorMember_pp0p0">25,000</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">.
The founder shares include an aggregate of up to <span id="xdx_90D_eus-gaap--SharesSubjectToMandatoryRedemptionSettlementTermsNumberOfShares_iI_pid_c20210507__us-gaap--RelatedPartyTransactionAxis__custom--SponsorMember_z2CF6EgfWHDi">375,000
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">shares subject to forfeiture to the extent that
the underwriters’ over-allotment is not exercised in full or in part, so that the number of founder shares will equal, on
an as-converted basis, approximately <span id="xdx_906_ecustom--PercentageForIssuedAndOutstandingSharesOfOrdinarySharesAfterInitialPublicOffering_iI_pid_dp_uPure_c20210507__us-gaap--RelatedPartyTransactionAxis__custom--SponsorMember_z1PwwgZkXd0b" title="Percentage of ordinary shares issued and outstanding">20</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%
of the Company’s issued and outstanding shares of ordinary shares after the Initial Public Offering.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">On
May 25, 2021, our sponsor transferred <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20210524__20210525__us-gaap--RelatedPartyTransactionAxis__custom--SponsorMember_ztIgkK6jCFDk" title="Stock issued during period shares">80,000</span> insider shares of common stock among our four independent directors, leaving <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20210524__20210525__srt--TitleOfIndividualAxis__custom--FourIndependentDirectorsMember_zse54L4eDm9f" title="Stock issued during period shares">2,795,000</span> insider
shares held by our sponsor. </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_901_eus-gaap--BusinessAcquisitionDescriptionOfAcquiredEntity_c20210524__20210525__us-gaap--BusinessAcquisitionAxis__custom--SponsorMember" title="Busniess acquisition, description">The
initial stockholders have agreed not to transfer, assign or sell any of the common stock (except to certain permitted transferees as
disclosed herein) until, with respect to any of the common stock, the earlier of (i) six months after the date of the consummation of
a Business Combination, or (ii) the date on which the closing price of the Company’s common stock equals or exceeds $12.00 per
share (as adjusted for share subdivisions, share dividends, reorganizations and recapitalizations) for any 20 trading days within any
30-trading day period commencing after a Business Combination, or earlier, if, subsequent to a Business Combination, the Company consummates
a subsequent 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.</span></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Promissory
Note – Related Party</b></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 15pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
April 16, 2021, the Sponsor issued an unsecured promissory note to the Company, pursuant to which the Company may borrow up to an aggregate
principal amount of $<span id="xdx_90A_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20210417__us-gaap--RelatedPartyTransactionAxis__custom--SponsorMember_zdfQoPzf8yMd" title="Debt aggregate principal amount">300,000</span>, to be used for payment of costs related to the Initial Public Offering. The note is non-interest bearing
and payable on the earlier of (i) March 31, 2022 or (ii) the consummation of the Initial Public Offering pursuant to an Amendment to
Promissory Note effective September 30, 2021. As of December 31, 2021, the Company had borrowed $<span id="xdx_902_eus-gaap--DueToRelatedPartiesCurrent_c20211231__us-gaap--RelatedPartyTransactionAxis__custom--SponsorMember_pp0p0" title="Promissory note - related party">133,357</span> under the promissory note with
the Sponsor. Following the IPO of the Company on January 13, 2022, a total of $<span id="xdx_90B_eus-gaap--RepaymentsOfRelatedPartyDebt_c20220118__20220119__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--RelatedPartyTransactionAxis__custom--SponsorMember_pp0p0" title="Repayments for Promissory Note - related party">133,533</span> under the promissory note was repaid on January
19, 2022.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Related
Party Loans</b></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 15pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
order to finance transaction costs in connection with a Business Combination, the Sponsor or an affiliate of the Sponsor, or certain
of the Company’s officers and directors may, but are not obligated to, loan the Company funds as may be required (“Working
Capital Loans”). Such Working Capital Loans would be evidenced by promissory notes. The notes may be repaid upon completion of
a Business Combination, without interest, or, at the lender’s discretion, up to $<span id="xdx_90B_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20210416__20211231__us-gaap--BusinessAcquisitionAxis__custom--SponsorMember_pp0p0" title="Debt instrument converted amount">1,500,000</span> of the notes may be converted upon completion
of a Business Combination into units at a price of $<span id="xdx_907_eus-gaap--DebtConversionConvertedInstrumentRate_pid_c20210416__20211231__us-gaap--BusinessAcquisitionAxis__custom--SponsorMember_zYAspjSHApYb" title="Debt instrument converted price per shares">10.00</span> per unit. Such units would be identical to the Private Placement Units. In
the event that a Business Combination does not close, the Company may use a portion of proceeds held outside the Trust Account to repay
the Working Capital Loans but no proceeds held in the Trust Account would be used to repay the Working Capital Loans. As of December
31, 2021, there were <span id="xdx_904_ecustom--WorkingCapitalLoan_iI_pp0p0_do_c20211231_zZe0QHgxNBWd" title="Working capital loan">no</span> amounts outstanding under the Working Capital Loans.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Administrative
Services Arrangement</b></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Commencing
on the date the Units are first listed on the Nasdaq, the Company has agreed to pay the Sponsor a total of $<span id="xdx_906_eus-gaap--SponsorFees_pp0p0_c20210416__20211231__us-gaap--TypeOfArrangementAxis__custom--AdministrativeSupportAgreementMember_z6AbESCG2So6" title="Sponsor fees">10,000</span> per month for office
space, utilities and secretarial and administrative support for up to 18 months. Upon completion of the Initial Business Combination
or the Company’s liquidation, the Company will cease paying these monthly fees.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p>
2875000
25000
375000
0.20
80000
2795000
The
initial stockholders have agreed not to transfer, assign or sell any of the common stock (except to certain permitted transferees as
disclosed herein) until, with respect to any of the common stock, the earlier of (i) six months after the date of the consummation of
a Business Combination, or (ii) the date on which the closing price of the Company’s common stock equals or exceeds $12.00 per
share (as adjusted for share subdivisions, share dividends, reorganizations and recapitalizations) for any 20 trading days within any
30-trading day period commencing after a Business Combination, or earlier, if, subsequent to a Business Combination, the Company consummates
a subsequent 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.
300000
133357
133533
1500000
10.00
0
10000
<p id="xdx_806_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zVMxqx4hO0oa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
6. <span id="xdx_822_zQ4gx09LrG17">COMMITMENTS AND CONTINGENCIES</span></b></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Registration
Rights</b></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 15pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
holders of the insider shares and Private Placement Units that may be issued upon conversion of Working Capital Loans (and any shares
of ordinary shares issuable upon the exercise of the Private Placement Units or units issued upon conversion of the Working Capital Loans
and upon conversion of the Insider shares) will be entitled to registration rights pursuant to a registration rights agreement to be
signed prior to or on the effective date of Initial Public Offering requiring the Company to register such securities for resale. The
holders of these securities will be entitled to make up to three demands, excluding short form registration demands, that the Company
register such securities. In addition, the holders have certain “piggy-back” registration rights with respect to registration
statements filed subsequent to completion of a Business Combination and rights to require the Company to register for resale such securities
pursuant to Rule 415 under the Securities Act. However, the registration rights agreement provides that the Company will not be required
to effect or permit any registration or cause any registration statement to become effective until the securities covered thereby are
released from their lock-up restrictions. The Company will bear the expenses incurred in connection with the filing of any such registration
statements.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Underwriting
Agreement</b></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 15pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
February 9, 2022, the Underwriters partially exercised the over-allotment option and on February 10, 2022, purchased an additional <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220206__20220210__us-gaap--SubsidiarySaleOfStockAxis__custom--OverAllotmentOptionsMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zVmLvrug3VW" title="Stock issued during period Initial Public Offering">159,069</span>
Units from the Company (the “Over-Allotment Units”), generating gross proceeds of $<span id="xdx_909_eus-gaap--ProceedsFromIssuanceInitialPublicOffering_pp2p0_c20220206__20220210__us-gaap--SubsidiarySaleOfStockAxis__custom--OverAllotmentOptionsMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zmtUJe7zByC3" title="Proceeds from issuance initial public offering">1,558,876.20</span>, and forfeited the remainder
of the option, less the underwriting discounts and commissions.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
underwriters were entitled to a cash underwriting discount of $<span id="xdx_900_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20220209__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--UnderwritingAgreementMember_zWFbqmPvNo01" title="Shares issued, price per share">0.20</span> per Unit, or $<span id="xdx_909_ecustom--UnderwriterCashDiscount_c20220207__20220209__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--UnderwritingAgreementMember_pp0p0" title="Cash underwriting discount">2,000,000</span> in the aggregate (or $<span id="xdx_902_ecustom--CashUnderwritingDiscountWereExercised_c20220207__20220209__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--UnderwritingAgreementMember_pp0p0" title="Cash underwriting discount were exercised">2,300,000</span> in the aggregate
if the underwriters’ over-allotment option is exercised in full), payable upon the closing of the Initial Public Offering. In addition,
the underwriters were entitled to a deferred fee of $<span id="xdx_905_ecustom--DeferredFeesPerShare_c20220209__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--UnderwritingAgreementMember_pdd" title="Deferred fees, per share">0.35</span> per Unit, or $<span id="xdx_902_ecustom--DeferredUnderwritingCommissionsInInitialPublicOffering_c20220207__20220209__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--UnderwritingAgreementMember_pp0p0" title="Deferred underwriting commissions in initial public offering">3,500,000</span> in the aggregate (or $<span id="xdx_905_ecustom--DeferredUnderwritingCommissionsWereExercised_c20220207__20220209__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--UnderwritingAgreementMember_pp0p0" title="Deferred underwriting commissions were exercised">4,025,000</span> in the aggregate if
the underwriters’ over-allotment option is exercised in full). 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.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 15pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
159069
1558876.20
0.20
2000000
2300000
0.35
3500000
4025000
<p id="xdx_807_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zJJ1hr6JRh95" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
7. <span id="xdx_826_z6JWQv1Ik8Ma">STOCKHOLDERS’ EQUITY</span></b></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 15pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Common
Stock</i></b> — Our Certificate of Incorporation authorizes the Company to issue <span id="xdx_90F_eus-gaap--CommonStockSharesAuthorized_iI_c20211231_z8aip1aSA0l5">100,000,000</span> shares of common stock with a par
value of $<span id="xdx_90E_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20211231_zxV8yOoHqUc7">0.000001</span> per share. Holders of the Company’s common stock are entitled to one vote for each share. On December 31, 2021,
there were <span id="xdx_903_eus-gaap--CommonStockSharesIssued_iI_c20211231_z9AKKRwDsgLl" title="Common stock shares issued"><span id="xdx_90B_eus-gaap--CommonStockSharesOutstanding_iI_c20211231_znN6fqVSXMng" title="Common stock shares outstanding">2,875,000</span></span> shares of Common stock issued and outstanding.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 15pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Preferred
Shares</i></b> — The Company is authorized to issue <span id="xdx_90F_eus-gaap--PreferredStockSharesAuthorized_iI_c20211231_znepXgBPPL66" title="Preferred stock shares authorized">1,000,000</span> shares of preferred stock with a par value of $<span id="xdx_90F_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_pid_c20211231_zI5w7ngZVtyj" title="Preferred stock par value">0.000001</span> per share
with such designation, rights and preferences as may be determined from time to time by the Company’s Board of Directors. At December
31, 2021, there were no preferred shares issued or outstanding.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 15pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Rights
</i></b>— <span id="xdx_90F_ecustom--PublicRightDescription_c20210416__20211231" title="Public Right, description">Except in cases where the Company is not the surviving company in a Business Combination, each holder of a Public Right
will automatically receive one-tenth (1/10) of one share of common stock upon consummation of a Business Combination, even if the holder
of a Public Right converted all shares held by him, her or it in connection with a Business Combination or an amendment to the Company’s
Amended and Restated Certificate of Incorporation with respect to its pre-business combination activities. In the event that the Company
will not be the surviving company upon completion of a Business Combination, each holder of a Public Right will be required to affirmatively
convert his, her or its rights in order to receive the one-tenth (1/10) of a share underlying each Public Right upon consummation of
the Business Combination</span>.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company will not issue fractional shares in connection with an exchange of Public Rights. Fractional shares will either be rounded down
to the nearest whole share or otherwise addressed in accordance with the applicable provisions of the Delaware General Corporation Law.
As a result, the holders of the Public Rights must hold rights in multiples of 10 in order to receive shares for all of the holders’
rights upon closing of a Business Combination.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p>
100000000
0.000001
2875000
2875000
1000000
0.000001
Except in cases where the Company is not the surviving company in a Business Combination, each holder of a Public Right
will automatically receive one-tenth (1/10) of one share of common stock upon consummation of a Business Combination, even if the holder
of a Public Right converted all shares held by him, her or it in connection with a Business Combination or an amendment to the Company’s
Amended and Restated Certificate of Incorporation with respect to its pre-business combination activities. In the event that the Company
will not be the surviving company upon completion of a Business Combination, each holder of a Public Right will be required to affirmatively
convert his, her or its rights in order to receive the one-tenth (1/10) of a share underlying each Public Right upon consummation of
the Business Combination
<p id="xdx_80B_eus-gaap--SubsequentEventsTextBlock_zXvw2WMyf8wl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
8. <span id="xdx_826_zTchMeqVPa0g">SUBSEQUENT EVENTS</span></b></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 15pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure
of events that occur after the balance sheet date but before financial statements are issued, the Company has evaluated all events or
transactions that occurred through the date the audited financial statements were available to issue.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
January 13, 2022, Broad Capital Acquisition Corp. (the “Company”) completed its initial public offering (the “Offering”)
of <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220112__20220113__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_zEEDs0Ii8Fpg" title="Stock issued during period, shares, new issues">10,000,000</span> units (“Units”). <span id="xdx_90E_eus-gaap--CommonStockVotingRights_c20220112__20220113__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember" title="Common stock, voting right">Each Unit consists of one share of common stock, par value $<span id="xdx_90F_eus-gaap--CommonStockParOrStatedValuePerShare_c20220113__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_pdd" title="Common stock, par or stated value per share">0.000001</span> per share, of the Company
(“Common stock”), and one right to receive one-tenth (1/10) of one share of common stock upon the consummation of an initial
business combination</span>, pursuant to the Company’s registration statement on Form S-1 (File No. 333-258943). The Units were sold at
an offering price of $<span id="xdx_90A_eus-gaap--SharesIssuedPricePerShare_iI_c20220113__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_znRo5oMVJhG6" title="Shares issued, price per share">10.00</span> per Unit, generating gross proceeds of $<span id="xdx_90F_eus-gaap--ProceedsFromIssuanceInitialPublicOffering_c20220112__20220113__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_pp0p0" title="Proceeds from Issuance Initial Public Offering">100,000,000</span>.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 30pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Simultaneously
with the consummation of the Offering, the Company completed a private placement of an aggregate of <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20220112__20220113__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zviaVPImERLg" title="Stock issued during period Initial Public Offering">446,358</span> units (the “Placement
Units”) at a price of $<span id="xdx_90D_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20220113__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zPLaHh6Ox7N1" title="Shares issued price per share">10.00</span> per Private Placement Unit, generating total gross proceeds of $<span id="xdx_904_eus-gaap--ProceedsFromIssuanceOfPrivatePlacement_pp0p0_c20220112__20220113__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zzWDOlPHyV22" title="Gross proceeds from private placement">4,463,580</span> (the “Private Placement”).
The Placement Units are identical to the Units sold in the Offering. The holders have agreed not to transfer, assign or sell any of the
Placement Units or underlying securities (except in limited circumstances, as described in the prospectus) until 30 days after completion
of the Company’s initial business combination. The holders were also granted certain demand and piggyback registration rights in
connection with the purchase of the Placement Units. The Placement Units were issued pursuant to Section 4(a)(2) of the Securities Act
of 1933, as amended, as the transactions did not involve a public offering.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 30pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
total of $<span id="xdx_90A_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_pp0p0_c20220112__20220113__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--RelatedPartyTransactionAxis__custom--TrustAccountMember_zthz2TyCgHS2" title="Proceeds from Offering and Private Placement">101,000,000</span> of the net proceeds from the Offering and the Private Placement was deposited in a trust account established for
the benefit of the Company’s public stockholders.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 30pt; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Following
the IPO of the Company on January 13, 2022, a total of $<span id="xdx_900_eus-gaap--RepaymentsOfRelatedPartyDebt_pp0p0_c20220118__20220119__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zH6p6wbKJJ9f" title="Repayments for promissory note - related party">133,533</span> under the promissory note was repaid on January 19, 2022.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
February 9, 2022, the Underwriters partially exercised the over-allotment option and on February 10, 2022, purchased an additional <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20220206__20220210__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zhugn9YBBxQi" title="Stock issued during period Initial Public Offering">159,069</span>
Units from the Company (the “Over-Allotment Units”), generating gross proceeds of $<span id="xdx_909_eus-gaap--ProceedsFromIssuanceInitialPublicOffering_pp0p0_c20220206__20220210__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zKyqWfZQOL3d" title="Proceeds from issuance initial public offering">1,590,690</span>, and forfeited the remainder
of the option.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Simultaneously
with the closing of the Over-Allotment, the Company completed the private sale of an additional <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220206__20220210__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__us-gaap--RelatedPartyTransactionAxis__custom--BroadCapitalLLCMember_zXoIw6neXuZk" title="Stock issued during period Initial Public Offering">4,772</span> placement units at a purchase price
of $<span id="xdx_903_eus-gaap--SharesIssuedPricePerShare_iI_c20220210__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__us-gaap--RelatedPartyTransactionAxis__custom--BroadCapitalLLCMember_zXnjnhX7DQji" title="Shares issued price per share">10.00</span> per placement unit, to the Company’s sponsor, Broad Capital LLC, generating gross proceeds to the Company of $<span id="xdx_901_ecustom--GrossProceedsFromIssuanceOfPrivatePlacement_pp2p0_c20220206__20220210__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__us-gaap--RelatedPartyTransactionAxis__custom--BroadCapitalLLCMember_zRoavld7s6Sb" title="Gross proceeds from private placement">47,720.70</span>
for a total of $<span id="xdx_90B_eus-gaap--ProceedsFromIssuanceOfPrivatePlacement_pp0p0_c20220206__20220210__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__us-gaap--RelatedPartyTransactionAxis__custom--BroadCapitalLLCMember_zrSvCfEDdhgb" title="Proceeds from private placement">5,218,358</span> from the placement units.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
connection with the closing and sale of the Over-Allotment Units and the additional Private Placement Units (together, the “Over-Allotment
Closing”), a total of $<span id="xdx_903_ecustom--GrossProceedsFromIssuanceOfPrivatePlacement_pp2p0_c20220206__20220210__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_znVKq6iUE2F1" title="Gross proceeds from private placement">1,606,596.90</span> in proceeds from the Over-Allotment Closing (which amount includes $<span id="xdx_90B_ecustom--ProceedsFromUnderwritersDeferredDiscount_pp2p0_c20220206__20220210__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zhvaDu7HFYjk" title="Proceeds from underwriters deferred discount">31,813.80</span> of the Underwriters’
deferred discount) was placed in a U.S.-based trust account established for the benefit of the Company’s public shareholders, maintained
by Continental Stock Transfer & Trust Company, acting as trustee.</span></p>
10000000
Each Unit consists of one share of common stock, par value $0.000001 per share, of the Company
(“Common stock”), and one right to receive one-tenth (1/10) of one share of common stock upon the consummation of an initial
business combination
0.000001
10.00
100000000
446358
10.00
4463580
101000000
133533
159069
1590690
4772
10.00
47720.70
5218358
1606596.90
31813.80