<?xml version='1.0' encoding='utf-8'?>
<FilingSummary>
  <Version>3.26.1</Version>
  <ProcessingTime/>
  <ReportFormat>html</ReportFormat>
  <ContextCount>451</ContextCount>
  <ElementCount>491</ElementCount>
  <EntityCount>2</EntityCount>
  <FootnotesReported>true</FootnotesReported>
  <SegmentCount>99</SegmentCount>
  <ScenarioCount>0</ScenarioCount>
  <TuplesReported>false</TuplesReported>
  <UnitCount>10</UnitCount>
  <MyReports>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R1.htm</HtmlFileName>
      <LongName>00000001 - Document - Cover</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/Cover</Role>
      <ShortName>Cover</ShortName>
      <MenuCategory>Cover</MenuCategory>
      <Position>1</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R2.htm</HtmlFileName>
      <LongName>00000002 - Statement - Balance Sheets</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/BalanceSheets</Role>
      <ShortName>Balance Sheets</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>2</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R3.htm</HtmlFileName>
      <LongName>00000003 - Statement - Balance Sheets (Parenthetical)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/BalanceSheetsParenthetical</Role>
      <ShortName>Balance Sheets (Parenthetical)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>3</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R4.htm</HtmlFileName>
      <LongName>00000004 - Statement - Statements of Operations</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/StatementsOfOperations</Role>
      <ShortName>Statements of Operations</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>4</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R5.htm</HtmlFileName>
      <LongName>00000005 - Statement - Statements of Changes in Stockholders' (Deficit) Equity</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/StatementsOfChangesInStockholdersDeficitEquity</Role>
      <ShortName>Statements of Changes in Stockholders' (Deficit) Equity</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>5</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R6.htm</HtmlFileName>
      <LongName>00000006 - Statement - Statements of Changes in Stockholders' (Deficit) Equity (Parenthetical)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/StatementsOfChangesInStockholdersDeficitEquityParenthetical</Role>
      <ShortName>Statements of Changes in Stockholders' (Deficit) Equity (Parenthetical)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>6</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R7.htm</HtmlFileName>
      <LongName>00000007 - Statement - Statements of Cash Flows</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/StatementsOfCashFlows</Role>
      <ShortName>Statements of Cash Flows</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>7</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R8.htm</HtmlFileName>
      <LongName>999008 - Disclosure - DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/DescriptionOfOrganizationAndBusinessOperations</Role>
      <ShortName>DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>8</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R9.htm</HtmlFileName>
      <LongName>999009 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/SummaryOfSignificantAccountingPolicies</Role>
      <ShortName>SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>9</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R10.htm</HtmlFileName>
      <LongName>999010 - Disclosure - INITIAL PUBLIC OFFERING</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/InitialPublicOffering</Role>
      <ShortName>INITIAL PUBLIC OFFERING</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>10</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R11.htm</HtmlFileName>
      <LongName>999011 - Disclosure - PRIVATE PLACEMENT</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/PrivatePlacement</Role>
      <ShortName>PRIVATE PLACEMENT</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>11</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R12.htm</HtmlFileName>
      <LongName>999012 - Disclosure - RELATED PARTY TRANSACTIONS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/RelatedPartyTransactions</Role>
      <ShortName>RELATED PARTY TRANSACTIONS</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>12</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R13.htm</HtmlFileName>
      <LongName>999013 - Disclosure - COMMITMENTS AND CONTINGENCY</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/CommitmentsAndContingency</Role>
      <ShortName>COMMITMENTS AND CONTINGENCY</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>13</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R14.htm</HtmlFileName>
      <LongName>999014 - Disclosure - STOCKHOLDERS’ (DEFICIT) EQUITY</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/StockholdersDeficitEquity</Role>
      <ShortName>STOCKHOLDERS’ (DEFICIT) EQUITY</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>14</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R15.htm</HtmlFileName>
      <LongName>999015 - Disclosure - INCOME TAXES</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/IncomeTaxes</Role>
      <ShortName>INCOME TAXES</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>15</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R16.htm</HtmlFileName>
      <LongName>999016 - Disclosure - FAIR VALUE MEASUREMENTS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/FairValueMeasurements</Role>
      <ShortName>FAIR VALUE MEASUREMENTS</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>16</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R17.htm</HtmlFileName>
      <LongName>999017 - Disclosure - SEGMENT INFORMATION</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/SegmentInformation</Role>
      <ShortName>SEGMENT INFORMATION</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>17</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R18.htm</HtmlFileName>
      <LongName>999018 - Disclosure - SUBSEQUENT EVENTS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/SubsequentEvents</Role>
      <ShortName>SUBSEQUENT EVENTS</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>18</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R19.htm</HtmlFileName>
      <LongName>999019 - Disclosure - CASH AND CASH EQUIVALENTS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/CashAndCashEquivalents</Role>
      <ShortName>CASH AND CASH EQUIVALENTS</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>19</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R20.htm</HtmlFileName>
      <LongName>999020 - Disclosure - ACCOUNTS RECEIVABLE</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/AccountsReceivable</Role>
      <ShortName>ACCOUNTS RECEIVABLE</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>20</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R21.htm</HtmlFileName>
      <LongName>999021 - Disclosure - PROPERTY, PLANT AND EQUIPMENT</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/PropertyPlantAndEquipment</Role>
      <ShortName>PROPERTY, PLANT AND EQUIPMENT</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>21</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R22.htm</HtmlFileName>
      <LongName>999022 - Disclosure - INTANGIBLE UNDER DEVELOPMENT</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/IntangibleUnderDevelopment</Role>
      <ShortName>INTANGIBLE UNDER DEVELOPMENT</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>22</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R23.htm</HtmlFileName>
      <LongName>999023 - Disclosure - ACCOUNTS PAYABLE AND ACCRUED LIABILITIES</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/AccountsPayableAndAccruedLiabilities</Role>
      <ShortName>ACCOUNTS PAYABLE AND ACCRUED LIABILITIES</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>23</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R24.htm</HtmlFileName>
      <LongName>999024 - Disclosure - SHAREHOLDER’S EQUITY</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/ShareholdersEquity</Role>
      <ShortName>SHAREHOLDER’S EQUITY</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>24</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R25.htm</HtmlFileName>
      <LongName>999025 - Disclosure - RELATED-PARTY TRANSACTIONS AND BALANCES</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/Related-partyTransactionsAndBalances</Role>
      <ShortName>RELATED-PARTY TRANSACTIONS AND BALANCES</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>25</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R26.htm</HtmlFileName>
      <LongName>999026 - Disclosure - SHARE-BASED COMPENSATION</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/Share-basedCompensation</Role>
      <ShortName>SHARE-BASED COMPENSATION</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>26</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R27.htm</HtmlFileName>
      <LongName>999027 - Disclosure - EMPLOYEE BENEFIT PLANS – 401(K) PLAN</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/EmployeeBenefitPlans401kPlan</Role>
      <ShortName>EMPLOYEE BENEFIT PLANS – 401(K) PLAN</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>27</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R28.htm</HtmlFileName>
      <LongName>999028 - Disclosure - RESEARCH AND DEVELOPMENT</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/ResearchAndDevelopment</Role>
      <ShortName>RESEARCH AND DEVELOPMENT</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>28</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R29.htm</HtmlFileName>
      <LongName>999029 - Disclosure - LOSS PER SHARE</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/LossPerShare</Role>
      <ShortName>LOSS PER SHARE</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>29</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R30.htm</HtmlFileName>
      <LongName>999030 - Disclosure - COMMITMENTS AND CONTINGENCIES</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/CommitmentsAndContingencies</Role>
      <ShortName>COMMITMENTS AND CONTINGENCIES</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>30</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R31.htm</HtmlFileName>
      <LongName>999031 - Disclosure - CONCENTRATION OF CREDIT RISK</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/ConcentrationOfCreditRisk</Role>
      <ShortName>CONCENTRATION OF CREDIT RISK</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>31</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R32.htm</HtmlFileName>
      <LongName>999032 - Disclosure - BUSINESS COMBINATION AGREEMENT</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/BusinessCombinationAgreement</Role>
      <ShortName>BUSINESS COMBINATION AGREEMENT</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>32</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R33.htm</HtmlFileName>
      <LongName>999033 - Disclosure - OTHER RECEIVABLES</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/OtherReceivables</Role>
      <ShortName>OTHER RECEIVABLES</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>33</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R34.htm</HtmlFileName>
      <LongName>999034 - Disclosure - PREPAID EXPENSES</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/PrepaidExpenses</Role>
      <ShortName>PREPAID EXPENSES</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>34</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R35.htm</HtmlFileName>
      <LongName>999035 - Disclosure - CONVERTIBLE PROMISSORY NOTE</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/ConvertiblePromissoryNote</Role>
      <ShortName>CONVERTIBLE PROMISSORY NOTE</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>35</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R36.htm</HtmlFileName>
      <LongName>999036 - Disclosure - REVENUE</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/Revenue</Role>
      <ShortName>REVENUE</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>36</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R37.htm</HtmlFileName>
      <LongName>999037 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/SummaryOfSignificantAccountingPoliciesPolicies</Role>
      <ShortName>SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)</ShortName>
      <MenuCategory>Policies</MenuCategory>
      <Position>37</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R38.htm</HtmlFileName>
      <LongName>999038 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/SummaryOfSignificantAccountingPoliciesTables</Role>
      <ShortName>SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://ibacquisitionscorp.com/role/SummaryOfSignificantAccountingPolicies</ParentRole>
      <Position>38</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R39.htm</HtmlFileName>
      <LongName>999039 - Disclosure - RELATED PARTY TRANSACTIONS (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/RelatedPartyTransactionsTables</Role>
      <ShortName>RELATED PARTY TRANSACTIONS (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://ibacquisitionscorp.com/role/RelatedPartyTransactions</ParentRole>
      <Position>39</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R40.htm</HtmlFileName>
      <LongName>999040 - Disclosure - INCOME TAXES (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/IncomeTaxesTables</Role>
      <ShortName>INCOME TAXES (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://ibacquisitionscorp.com/role/IncomeTaxes</ParentRole>
      <Position>40</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R41.htm</HtmlFileName>
      <LongName>999041 - Disclosure - FAIR VALUE MEASUREMENTS (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/FairValueMeasurementsTables</Role>
      <ShortName>FAIR VALUE MEASUREMENTS (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://ibacquisitionscorp.com/role/FairValueMeasurements</ParentRole>
      <Position>41</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R42.htm</HtmlFileName>
      <LongName>999042 - Disclosure - ACCOUNTS RECEIVABLE (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/AccountsReceivableTables</Role>
      <ShortName>ACCOUNTS RECEIVABLE (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://ibacquisitionscorp.com/role/AccountsReceivable</ParentRole>
      <Position>42</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R43.htm</HtmlFileName>
      <LongName>999043 - Disclosure - PROPERTY, PLANT AND EQUIPMENT (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/PropertyPlantAndEquipmentTables</Role>
      <ShortName>PROPERTY, PLANT AND EQUIPMENT (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://ibacquisitionscorp.com/role/PropertyPlantAndEquipment</ParentRole>
      <Position>43</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R44.htm</HtmlFileName>
      <LongName>999044 - Disclosure - INTANGIBLE UNDER DEVELOPMENT (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/IntangibleUnderDevelopmentTables</Role>
      <ShortName>INTANGIBLE UNDER DEVELOPMENT (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://ibacquisitionscorp.com/role/IntangibleUnderDevelopment</ParentRole>
      <Position>44</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R45.htm</HtmlFileName>
      <LongName>999045 - Disclosure - ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/AccountsPayableAndAccruedLiabilitiesTables</Role>
      <ShortName>ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://ibacquisitionscorp.com/role/AccountsPayableAndAccruedLiabilities</ParentRole>
      <Position>45</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R46.htm</HtmlFileName>
      <LongName>999046 - Disclosure - RELATED-PARTY TRANSACTIONS AND BALANCES (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/Related-partyTransactionsAndBalancesTables</Role>
      <ShortName>RELATED-PARTY TRANSACTIONS AND BALANCES (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://ibacquisitionscorp.com/role/Related-partyTransactionsAndBalances</ParentRole>
      <Position>46</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R47.htm</HtmlFileName>
      <LongName>999047 - Disclosure - SHARE-BASED COMPENSATION (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/Share-basedCompensationTables</Role>
      <ShortName>SHARE-BASED COMPENSATION (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://ibacquisitionscorp.com/role/Share-basedCompensation</ParentRole>
      <Position>47</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R48.htm</HtmlFileName>
      <LongName>999048 - Disclosure - EMPLOYEE BENEFIT PLANS – 401(K) PLAN (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/EmployeeBenefitPlans401kPlanTables</Role>
      <ShortName>EMPLOYEE BENEFIT PLANS – 401(K) PLAN (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://ibacquisitionscorp.com/role/EmployeeBenefitPlans401kPlan</ParentRole>
      <Position>48</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R49.htm</HtmlFileName>
      <LongName>999049 - Disclosure - RESEARCH AND DEVELOPMENT (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/ResearchAndDevelopmentTables</Role>
      <ShortName>RESEARCH AND DEVELOPMENT (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://ibacquisitionscorp.com/role/ResearchAndDevelopment</ParentRole>
      <Position>49</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R50.htm</HtmlFileName>
      <LongName>999050 - Disclosure - LOSS PER SHARE (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/LossPerShareTables</Role>
      <ShortName>LOSS PER SHARE (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://ibacquisitionscorp.com/role/LossPerShare</ParentRole>
      <Position>50</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R51.htm</HtmlFileName>
      <LongName>999051 - Disclosure - OTHER RECEIVABLES (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/OtherReceivablesTables</Role>
      <ShortName>OTHER RECEIVABLES (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://ibacquisitionscorp.com/role/OtherReceivables</ParentRole>
      <Position>51</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R52.htm</HtmlFileName>
      <LongName>999052 - Disclosure - PREPAID EXPENSES (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/PrepaidExpensesTables</Role>
      <ShortName>PREPAID EXPENSES (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://ibacquisitionscorp.com/role/PrepaidExpenses</ParentRole>
      <Position>52</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R53.htm</HtmlFileName>
      <LongName>999053 - Disclosure - CONVERTIBLE PROMISSORY NOTE (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/ConvertiblePromissoryNoteTables</Role>
      <ShortName>CONVERTIBLE PROMISSORY NOTE (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://ibacquisitionscorp.com/role/ConvertiblePromissoryNote</ParentRole>
      <Position>53</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R54.htm</HtmlFileName>
      <LongName>999054 - Disclosure - DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/DescriptionOfOrganizationAndBusinessOperationsDetailsNarrative</Role>
      <ShortName>DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://ibacquisitionscorp.com/role/DescriptionOfOrganizationAndBusinessOperations</ParentRole>
      <Position>54</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R55.htm</HtmlFileName>
      <LongName>999055 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative</Role>
      <ShortName>SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://ibacquisitionscorp.com/role/SummaryOfSignificantAccountingPoliciesTables</ParentRole>
      <Position>55</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R56.htm</HtmlFileName>
      <LongName>999056 - Disclosure - SCHEDULE OF COMMON STOCK SUBJECT TO REDEMPTION (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/ScheduleOfCommonStockSubjectToRedemptionDetails</Role>
      <ShortName>SCHEDULE OF COMMON STOCK SUBJECT TO REDEMPTION (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>56</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R57.htm</HtmlFileName>
      <LongName>999057 - Disclosure - SCHEDULE OF BASIC AND DILUTED NET LOSS PER COMMON STOCK (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/ScheduleOfBasicAndDilutedNetLossPerCommonStockDetails</Role>
      <ShortName>SCHEDULE OF BASIC AND DILUTED NET LOSS PER COMMON STOCK (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>57</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R58.htm</HtmlFileName>
      <LongName>999058 - Disclosure - INITIAL PUBLIC OFFERING (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/InitialPublicOfferingDetailsNarrative</Role>
      <ShortName>INITIAL PUBLIC OFFERING (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://ibacquisitionscorp.com/role/InitialPublicOffering</ParentRole>
      <Position>58</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R59.htm</HtmlFileName>
      <LongName>999059 - Disclosure - PRIVATE PLACEMENT (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/PrivatePlacementDetailsNarrative</Role>
      <ShortName>PRIVATE PLACEMENT (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://ibacquisitionscorp.com/role/PrivatePlacement</ParentRole>
      <Position>59</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R60.htm</HtmlFileName>
      <LongName>999060 - Disclosure - SCHEDULE OF FAIR VALUE OF MARKET ASSUMPTIONS USED IN THE FOUNDER SHARE VALUATIONS (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/ScheduleOfFairValueOfMarketAssumptionsUsedInFounderShareValuationsDetails</Role>
      <ShortName>SCHEDULE OF FAIR VALUE OF MARKET ASSUMPTIONS USED IN THE FOUNDER SHARE VALUATIONS (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>60</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R61.htm</HtmlFileName>
      <LongName>999061 - Disclosure - RELATED PARTY TRANSACTIONS (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/RelatedPartyTransactionsDetailsNarrative</Role>
      <ShortName>RELATED PARTY TRANSACTIONS (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://ibacquisitionscorp.com/role/RelatedPartyTransactionsTables</ParentRole>
      <Position>61</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R62.htm</HtmlFileName>
      <LongName>999062 - Disclosure - COMMITMENTS AND CONTINGENCY (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/CommitmentsAndContingencyDetailsNarrative</Role>
      <ShortName>COMMITMENTS AND CONTINGENCY (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://ibacquisitionscorp.com/role/CommitmentsAndContingency</ParentRole>
      <Position>62</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R63.htm</HtmlFileName>
      <LongName>999063 - Disclosure - STOCKHOLDERS’ (DEFICIT) EQUITY (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/StockholdersDeficitEquityDetailsNarrative</Role>
      <ShortName>STOCKHOLDERS’ (DEFICIT) EQUITY (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://ibacquisitionscorp.com/role/StockholdersDeficitEquity</ParentRole>
      <Position>63</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R64.htm</HtmlFileName>
      <LongName>999064 - Disclosure - SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails</Role>
      <ShortName>SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>64</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R65.htm</HtmlFileName>
      <LongName>999065 - Disclosure - SCHEDULE OF INCOME TAX PROVISION (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/ScheduleOfIncomeTaxProvisionDetails</Role>
      <ShortName>SCHEDULE OF INCOME TAX PROVISION (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>65</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R66.htm</HtmlFileName>
      <LongName>999066 - Disclosure - SCHEDULE OF RECONCILIATION OF FEDERAL INCOME TAX RATE (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/ScheduleOfReconciliationOfFederalIncomeTaxRateDetails</Role>
      <ShortName>SCHEDULE OF RECONCILIATION OF FEDERAL INCOME TAX RATE (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>66</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R67.htm</HtmlFileName>
      <LongName>999067 - Disclosure - INCOME TAXES (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/IncomeTaxesDetailsNarrative</Role>
      <ShortName>INCOME TAXES (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://ibacquisitionscorp.com/role/IncomeTaxesTables</ParentRole>
      <Position>67</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R68.htm</HtmlFileName>
      <LongName>999068 - Disclosure - SCHEDULE OF MEASURED FAIR VALUE ON RECURRING BASIS (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/ScheduleOfMeasuredFairValueOnRecurringBasisDetails</Role>
      <ShortName>SCHEDULE OF MEASURED FAIR VALUE ON RECURRING BASIS (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>68</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R69.htm</HtmlFileName>
      <LongName>999069 - Disclosure - FAIR VALUE MEASUREMENTS (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/FairValueMeasurementsDetailsNarrative</Role>
      <ShortName>FAIR VALUE MEASUREMENTS (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://ibacquisitionscorp.com/role/FairValueMeasurementsTables</ParentRole>
      <Position>69</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R70.htm</HtmlFileName>
      <LongName>999070 - Disclosure - SCHEDULE OF BASIC AND DILUTED NET LOSS INCOME PER COMMON STOCK (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/ScheduleOfBasicAndDilutedNetLossIncomePerCommonStockDetails</Role>
      <ShortName>SCHEDULE OF BASIC AND DILUTED NET LOSS INCOME PER COMMON STOCK (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>70</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R71.htm</HtmlFileName>
      <LongName>999071 - Disclosure - SCHEDULE OF ASSETS AND LIABILITIES MEASURED AT FAIR VALUE ON RECURRING BASIS (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/ScheduleOfAssetsAndLiabilitiesMeasuredAtFairValueOnRecurringBasisDetails</Role>
      <ShortName>SCHEDULE OF ASSETS AND LIABILITIES MEASURED AT FAIR VALUE ON RECURRING BASIS (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>71</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R72.htm</HtmlFileName>
      <LongName>999072 - Disclosure - SCHEDULE OF ESTIMATED PROPERTY PLANT AND EQUIPMENT USEFUL LIVES (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/ScheduleOfEstimatedPropertyPlantAndEquipmentUsefulLivesDetails</Role>
      <ShortName>SCHEDULE OF ESTIMATED PROPERTY PLANT AND EQUIPMENT USEFUL LIVES (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>72</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R73.htm</HtmlFileName>
      <LongName>999073 - Disclosure - SUBSEQUENT EVENTS (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/SubsequentEventsDetailsNarrative</Role>
      <ShortName>SUBSEQUENT EVENTS (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://ibacquisitionscorp.com/role/SubsequentEvents</ParentRole>
      <Position>73</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R74.htm</HtmlFileName>
      <LongName>999074 - Disclosure - CASH AND CASH EQUIVALENTS (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/CashAndCashEquivalentsDetailsNarrative</Role>
      <ShortName>CASH AND CASH EQUIVALENTS (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://ibacquisitionscorp.com/role/CashAndCashEquivalents</ParentRole>
      <Position>74</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R75.htm</HtmlFileName>
      <LongName>999075 - Disclosure - SCHEDULE OF OTHER RECEIVABLES (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/ScheduleOfOtherReceivablesDetails</Role>
      <ShortName>SCHEDULE OF OTHER RECEIVABLES (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>75</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R76.htm</HtmlFileName>
      <LongName>999076 - Disclosure - ACCOUNTS RECEIVABLE (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/AccountsReceivableDetailsNarrative</Role>
      <ShortName>ACCOUNTS RECEIVABLE (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://ibacquisitionscorp.com/role/AccountsReceivableTables</ParentRole>
      <Position>76</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R77.htm</HtmlFileName>
      <LongName>999077 - Disclosure - SCHEDULE OF PROPERTY PLANT AND EQUIPMENT (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/ScheduleOfPropertyPlantAndEquipmentDetails</Role>
      <ShortName>SCHEDULE OF PROPERTY PLANT AND EQUIPMENT (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>77</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R78.htm</HtmlFileName>
      <LongName>999078 - Disclosure - PROPERTY, PLANT AND EQUIPMENT (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/PropertyPlantAndEquipmentDetailsNarrative</Role>
      <ShortName>PROPERTY, PLANT AND EQUIPMENT (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://ibacquisitionscorp.com/role/PropertyPlantAndEquipmentTables</ParentRole>
      <Position>78</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R79.htm</HtmlFileName>
      <LongName>999079 - Disclosure - SCHEDULE OF INTANGIBLE ASSETS (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/ScheduleOfIntangibleAssetsDetails</Role>
      <ShortName>SCHEDULE OF INTANGIBLE ASSETS (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>79</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R80.htm</HtmlFileName>
      <LongName>999080 - Disclosure - INTANGIBLE UNDER DEVELOPMENT (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/IntangibleUnderDevelopmentDetailsNarrative</Role>
      <ShortName>INTANGIBLE UNDER DEVELOPMENT (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://ibacquisitionscorp.com/role/IntangibleUnderDevelopmentTables</ParentRole>
      <Position>80</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R81.htm</HtmlFileName>
      <LongName>999081 - Disclosure - SCHEDULE OF ACCOUNTS PAYABLE AND LIABILITIES (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/ScheduleOfAccountsPayableAndLiabilitiesDetails</Role>
      <ShortName>SCHEDULE OF ACCOUNTS PAYABLE AND LIABILITIES (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>81</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R82.htm</HtmlFileName>
      <LongName>999082 - Disclosure - SHAREHOLDER’S EQUITY (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/ShareholdersEquityDetailsNarrative</Role>
      <ShortName>SHAREHOLDER’S EQUITY (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://ibacquisitionscorp.com/role/ShareholdersEquity</ParentRole>
      <Position>82</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R83.htm</HtmlFileName>
      <LongName>999083 - Disclosure - SCHEDULE OF AMOUNTS DUE FROM RELATED PARTIES (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/ScheduleOfAmountsDueFromRelatedPartiesDetails</Role>
      <ShortName>SCHEDULE OF AMOUNTS DUE FROM RELATED PARTIES (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>83</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R84.htm</HtmlFileName>
      <LongName>999084 - Disclosure - SCHEDULE OF AMOUNTS DUE TO RELATED PARTIES (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/ScheduleOfAmountsDueToRelatedPartiesDetails</Role>
      <ShortName>SCHEDULE OF AMOUNTS DUE TO RELATED PARTIES (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>84</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R85.htm</HtmlFileName>
      <LongName>999085 - Disclosure - SCHEDULE OF INVESTMENT RELATED PARTY (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/ScheduleOfInvestmentRelatedPartyDetails</Role>
      <ShortName>SCHEDULE OF INVESTMENT RELATED PARTY (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>85</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R86.htm</HtmlFileName>
      <LongName>999086 - Disclosure - RELATED-PARTY TRANSACTIONS AND BALANCES (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/Related-partyTransactionsAndBalancesDetailsNarrative</Role>
      <ShortName>RELATED-PARTY TRANSACTIONS AND BALANCES (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://ibacquisitionscorp.com/role/Related-partyTransactionsAndBalancesTables</ParentRole>
      <Position>86</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R87.htm</HtmlFileName>
      <LongName>999087 - Disclosure - SHARE-BASED COMPENSATION (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/Share-basedCompensationDetailsNarrative</Role>
      <ShortName>SHARE-BASED COMPENSATION (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://ibacquisitionscorp.com/role/Share-basedCompensationTables</ParentRole>
      <Position>87</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R88.htm</HtmlFileName>
      <LongName>999088 - Disclosure - SCHEDULE OF SHARE-BASED COMPENSATION (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/ScheduleOfShare-basedCompensationDetails</Role>
      <ShortName>SCHEDULE OF SHARE-BASED COMPENSATION (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>88</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R89.htm</HtmlFileName>
      <LongName>999089 - Disclosure - SCHEDULE OF STOCK OPTION ACTIVITY (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/ScheduleOfStockOptionActivityDetails</Role>
      <ShortName>SCHEDULE OF STOCK OPTION ACTIVITY (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>89</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R90.htm</HtmlFileName>
      <LongName>999090 - Disclosure - SCHEDULE OF DETERMINATION OF FAIR VALUE (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/ScheduleOfDeterminationOfFairValueDetails</Role>
      <ShortName>SCHEDULE OF DETERMINATION OF FAIR VALUE (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>90</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R91.htm</HtmlFileName>
      <LongName>999091 - Disclosure - SCHEDULE OF EMPLOYEE BENEFIT PLANS (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/ScheduleOfEmployeeBenefitPlansDetails</Role>
      <ShortName>SCHEDULE OF EMPLOYEE BENEFIT PLANS (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>91</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R92.htm</HtmlFileName>
      <LongName>999092 - Disclosure - EMPLOYEE BENEFIT PLANS – 401(K) PLAN (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/EmployeeBenefitPlans401kPlanDetailsNarrative</Role>
      <ShortName>EMPLOYEE BENEFIT PLANS – 401(K) PLAN (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://ibacquisitionscorp.com/role/EmployeeBenefitPlans401kPlanTables</ParentRole>
      <Position>92</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R93.htm</HtmlFileName>
      <LongName>999093 - Disclosure - SCHEDULE OF RESEARCH AND DEVELOPMENT (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/ScheduleOfResearchAndDevelopmentDetails</Role>
      <ShortName>SCHEDULE OF RESEARCH AND DEVELOPMENT (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>93</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R94.htm</HtmlFileName>
      <LongName>999094 - Disclosure - SCHEDULE OF COMPUTATION OF BASIC AND DILUTED NET LOSS (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/ScheduleOfComputationOfBasicAndDilutedNetLossDetails</Role>
      <ShortName>SCHEDULE OF COMPUTATION OF BASIC AND DILUTED NET LOSS (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>94</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R95.htm</HtmlFileName>
      <LongName>999095 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/CommitmentsAndContingenciesDetailsNarrative</Role>
      <ShortName>COMMITMENTS AND CONTINGENCIES (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://ibacquisitionscorp.com/role/CommitmentsAndContingency</ParentRole>
      <Position>95</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R96.htm</HtmlFileName>
      <LongName>999096 - Disclosure - BUSINESS COMBINATION AGREEMENT (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/BusinessCombinationAgreementDetailsNarrative</Role>
      <ShortName>BUSINESS COMBINATION AGREEMENT (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://ibacquisitionscorp.com/role/BusinessCombinationAgreement</ParentRole>
      <Position>96</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R97.htm</HtmlFileName>
      <LongName>999097 - Disclosure - OTHER RECEIVABLES (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/OtherReceivablesDetailsNarrative</Role>
      <ShortName>OTHER RECEIVABLES (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://ibacquisitionscorp.com/role/OtherReceivablesTables</ParentRole>
      <Position>97</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R98.htm</HtmlFileName>
      <LongName>999098 - Disclosure - SCHEDULE OF PREPAID EXPENSES (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/ScheduleOfPrepaidExpensesDetails</Role>
      <ShortName>SCHEDULE OF PREPAID EXPENSES (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>98</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R99.htm</HtmlFileName>
      <LongName>999099 - Disclosure - PREPAID EXPENSES (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/PrepaidExpensesDetailsNarrative</Role>
      <ShortName>PREPAID EXPENSES (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://ibacquisitionscorp.com/role/PrepaidExpensesTables</ParentRole>
      <Position>99</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R100.htm</HtmlFileName>
      <LongName>999100 - Disclosure - SCHEDULE OF FAIR VALUE ISSUANCE (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/ScheduleOfFairValueIssuanceDetails</Role>
      <ShortName>SCHEDULE OF FAIR VALUE ISSUANCE (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>100</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R101.htm</HtmlFileName>
      <LongName>999101 - Disclosure - SCHEDULE OF NOTE AND WARRANT LIABILITIES (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/ScheduleOfNoteAndWarrantLiabilitiesDetails</Role>
      <ShortName>SCHEDULE OF NOTE AND WARRANT LIABILITIES (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>101</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R102.htm</HtmlFileName>
      <LongName>999102 - Disclosure - SCHEDULE OF UNPAID PRINCIPAL BALANCE (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/ScheduleOfUnpaidPrincipalBalanceDetails</Role>
      <ShortName>SCHEDULE OF UNPAID PRINCIPAL BALANCE (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>102</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R103.htm</HtmlFileName>
      <LongName>999103 - Disclosure - SCHEDULE OF VALUATION OF CONVERTIBLE NOTE AND WARRANT (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/ScheduleOfValuationOfConvertibleNoteAndWarrantDetails</Role>
      <ShortName>SCHEDULE OF VALUATION OF CONVERTIBLE NOTE AND WARRANT (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>103</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R104.htm</HtmlFileName>
      <LongName>999104 - Disclosure - CONVERTIBLE PROMISSORY NOTE (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/ConvertiblePromissoryNoteDetailsNarrative</Role>
      <ShortName>CONVERTIBLE PROMISSORY NOTE (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://ibacquisitionscorp.com/role/ConvertiblePromissoryNoteTables</ParentRole>
      <Position>104</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R105.htm</HtmlFileName>
      <LongName>999105 - Disclosure - SCHEDULE OF SHORT-TERM LOAN (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/ScheduleOfShort-termLoanDetails</Role>
      <ShortName>SCHEDULE OF SHORT-TERM LOAN (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>105</Position>
    </Report>
    <Report instance="forms-4.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R106.htm</HtmlFileName>
      <LongName>999106 - Disclosure - REVENUE (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ibacquisitionscorp.com/role/RevenueDetailsNarrative</Role>
      <ShortName>REVENUE (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://ibacquisitionscorp.com/role/Revenue</ParentRole>
      <Position>106</Position>
    </Report>
    <Report instance="ex107.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R107.htm</HtmlFileName>
      <LongName>995210 - Document - Submission</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://xbrl.sec.gov/ffd/role/document/submissionTable</Role>
      <ShortName>Submission</ShortName>
      <MenuCategory>Cover</MenuCategory>
      <Position>107</Position>
    </Report>
    <Report instance="ex107.htm">
      <IsDefault>true</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R108.htm</HtmlFileName>
      <LongName>995211 - Document - Offerings</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://xbrl.sec.gov/ffd/role/document/feesOfferingTable</Role>
      <ShortName>Offerings</ShortName>
      <MenuCategory>Cover</MenuCategory>
      <Position>108</Position>
    </Report>
    <Report instance="ex107.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R109.htm</HtmlFileName>
      <LongName>995215 - Document - Fees Summary</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://xbrl.sec.gov/ffd/role/document/feesSummaryTable</Role>
      <ShortName>Fees Summary</ShortName>
      <MenuCategory>Cover</MenuCategory>
      <Position>109</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <LongName>All Reports</LongName>
      <ReportType>Book</ReportType>
      <ShortName>All Reports</ShortName>
    </Report>
  </MyReports>
  <InputFiles>
    <File doctype="S-4" isDefinitelyFs="true" isUsgaap="true" original="forms-4.htm">forms-4.htm</File>
    <File>ibac-20260331.xsd</File>
    <File>ibac-20260331_cal.xml</File>
    <File>ibac-20260331_def.xml</File>
    <File>ibac-20260331_lab.xml</File>
    <File>ibac-20260331_pre.xml</File>
    <File doctype="EX-FILING FEES" original="ex107.htm">ex107.htm</File>
  </InputFiles>
  <SupplementalFiles>
    <File>annexe_001.jpg</File>
    <File>annexe_002.jpg</File>
    <File>annexe_003.jpg</File>
    <File>annexe_004.jpg</File>
    <File>annexe_005.jpg</File>
    <File>annexe_006.jpg</File>
    <File>annexe_007.jpg</File>
    <File>annexe_008.jpg</File>
    <File>annexe_009.jpg</File>
    <File>annexe_010.jpg</File>
    <File>annexe_011.jpg</File>
    <File>annexe_012.jpg</File>
    <File>annexe_013.jpg</File>
    <File>annexe_014.jpg</File>
    <File>annexe_015.jpg</File>
    <File>annexe_016.jpg</File>
    <File>annexe_017.jpg</File>
    <File>annexe_018.jpg</File>
    <File>annexe_019.jpg</File>
    <File>annexe_020.jpg</File>
    <File>annexe_021.jpg</File>
    <File>annexe_022.jpg</File>
    <File>annexe_023.jpg</File>
    <File>annexe_024.jpg</File>
    <File>annexe_025.jpg</File>
    <File>annexe_026.jpg</File>
    <File>annexe_027.jpg</File>
    <File>annexe_028.jpg</File>
    <File>annexe_029.jpg</File>
    <File>annexe_030.jpg</File>
    <File>annexe_031.jpg</File>
    <File>annexe_032.jpg</File>
    <File>annexe_033.jpg</File>
    <File>annexe_034.jpg</File>
    <File>annexe_035.jpg</File>
    <File>annexe_036.jpg</File>
    <File>annexe_037.jpg</File>
    <File>annexe_038.jpg</File>
    <File>annexe_039.jpg</File>
    <File>annexe_040.jpg</File>
    <File>annexe_041.jpg</File>
    <File>annexe_042.jpg</File>
    <File>annexe_043.jpg</File>
    <File>annexe_044.jpg</File>
    <File>annexe_045.jpg</File>
    <File>annexe_046.jpg</File>
    <File>annexe_047.jpg</File>
    <File>annexe_048.jpg</File>
    <File>annexe_049.jpg</File>
    <File>annexe_050.jpg</File>
    <File>annexe_051.jpg</File>
    <File>annexe_052.jpg</File>
    <File>annexe_053.jpg</File>
    <File>fin3_001.jpg</File>
    <File>fin_001.jpg</File>
    <File>forms-4_001.jpg</File>
    <File>forms-4_002.jpg</File>
  </SupplementalFiles>
  <BaseTaxonomies>
    <BaseTaxonomy items="1886">http://fasb.org/us-gaap/2026</BaseTaxonomy>
    <BaseTaxonomy items="29">http://xbrl.sec.gov/dei/2026</BaseTaxonomy>
    <BaseTaxonomy items="62">http://xbrl.sec.gov/ffd/2026</BaseTaxonomy>
  </BaseTaxonomies>
  <HasPresentationLinkbase>true</HasPresentationLinkbase>
  <HasCalculationLinkbase>true</HasCalculationLinkbase>
</FilingSummary>
