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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
10-Q/A
(Amendment
No. 1)
(Mark
One)
☒ QUARTERLY
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For
the quarterly period ended March 31, 2023
☐ TRANSITION
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For
the transition period from to
Commission
File No. 001-41344
METAL
SKY STAR ACQUISITION CORPORATION |
(Exact
name of registrant as specified in its charter) |
Cayman
Islands |
|
N/A
|
(State
or other jurisdiction of
incorporation or organization) |
|
(I.R.S.
Employer
Identification No.) |
132
West 31st Street,
First
Floor
New
York, New York 10001 |
(Address
of Principal Executive Offices, including zip code) |
(332)
237-6141 |
(Registrant’s
telephone number, including area code) |
Not
Applicable |
(Former
name, former address and former fiscal year, if changed since last report) |
Securities
registered pursuant to Section 12(b) of the Act:
Title
of each class |
|
Trading
Symbol(s) |
|
Name
of each exchange on which registered |
Units,
each consisting of one Ordinary Share, $0.001 par value, one redeemable warrant, and one right |
|
MSSAU |
|
The
Nasdaq Stock Market LLC |
Ordinary
Shares, $0.001 par value |
|
MSSA |
|
The
Nasdaq Stock Market LLC |
Redeemable
warrants, each warrant exercisable for one Ordinary Share at an exercise price of $11.50 per share |
|
MSSAW
|
|
The
Nasdaq Stock Market LLC |
Rights to receive one-tenth (1/10th) of one Ordinary Share |
|
MSSAR |
|
The
Nasdaq Stock Market LLC |
Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)
has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐
Indicate
by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule
405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant
was required to submit such files). Yes ☒ No ☐
Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,”
“smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.
☐ |
Large
accelerated filer |
☐ |
Accelerated
filer |
☒ |
Non-accelerated
filer |
☒ |
Smaller
reporting company |
|
|
☒ |
Emerging
growth company |
If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.
Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☒ No ☐
Indicate
the number of shares outstanding of each of the registrant’s classes of ordinary shares, as of the latest practicable date: As
of May 9, 2023 and July 26, 2024, there were 8,819,676 and 6,407,416 ordinary shares. respectively, with par value $0.001, issued and
outstanding.
EXPLANATION
NOTE
Metal
Sky Star Acquisition Corporation (the “Company”, “we”, “our”, or “us”) is filing this
Amendment No. 1 to its Quarter Report on Form 10-Q/A (the “Amendment”) to amend its Quarter Report on Form 10-Q for the quarter
ended March 31, 2023 (the “Q1 2023 Form 10-Q”), as filed with the Securities and Exchange Commission on May 10, 2023, to
(i) restate its financial statements as of and for the quarter ended March 31, 2023, which should no longer be relied on and being restated
herein; and (ii) describe the restatement and its impact on previously reported amounts.
In
connection with the Company’s preparation of its annual report on Form 10-K for the year ended December 31, 2023, management identified
that cash held in the trust account (marketable securities held in the trust accounts) and deferred underwriting commissions payable
were improperly classified as current assets and current liabilities instead of non-current assets and non-current liabilities, respectively,
as of March 31, 2023 and December 31, 2022. This incorrect classification resulted in an overstatement of current assets by $58,200,919,
an understatement of non-current assets by $58,200,919, an overstatement of current liabilities by $2,875,000, and an understatement
of non-current liabilities by $2,875,000 as of March 31, 2023. This incorrect classification resulted in an overstatement of current
assets by $116,673,481, an understatement of non-current assets by $116,673,481, an overstatement of current liabilities by $2,875,000,
and an understatement of non-current liabilities by $2,875,000 as of December 31, 2022.
Management
concluded that the balance sheet errors above constituted material weaknesses in internal control over financial reporting.
In
light of these material weaknesses, the Audit Committee of the Company’s Board of Directors, in consultation with the Company’s
management, concluded that the Company’s 1) audited financial statements as of and for the year ended December 31, 2022; 2) the
unaudited financial statements as of and for the quarters ended June 30, 2022, September 30, 2022, March 31, 2023, June 30, 2023, and
September 30, 2023; and 3) the audited balance sheet as of April 5, 2022 filed within the Current Report on Form 8-K dated April 11,
2022 should no longer be relied upon and that it is appropriate to restate the Company’s financial statements for each such period
(collectively, the “Restatements”)
We
are filing this Amendment to amend and restate the Q1 2023 Form 10-Q with modifications as necessary to reflect these restatements. The
following items have been amended to reflect the restatements:
Part
I. Item 1. Financial Statements;
Part
I. Item 4. Controls and Procedures;
Part
II. Item 1A. Risk Factors to add an additional risk factor to describe risks relating to the material weaknesses in the Company’s
internal control over financial reporting that were identified subsequent to the date of the Q1 2023 Form 10-Q;
Part
II, Item 6. Exhibits.
This
Amendment includes new certifications by our principal executive officer and principal financial officer pursuant to Sections 302 and
906 of the Sarbanes-Oxley Act of 2002 dated as of this filing in connection with this Form 10-Q/A as exhibits 31.1, 31.2, 32.1 and 32.2
hereto.
Except
as described above, no other information included in the Original Financial Statements is being amended or updated by this Amendment
and, other than as described herein, this Amendment does not purport to reflect any information or events subsequent to the Original
Financial Statements. This Amendment continues to describe the conditions as of the date of the Original Financial Statements and, except
as expressly contained herein, we have not updated, modified or supplemented the disclosures contained in the Original Financial Statements.
Accordingly, this Amendment should be read in conjunction with the Original Financial Statements and with our filings with the SEC subsequent
to the Financial Statements.
METAL
SKY STAR ACQUISITION CORPORATION
FORM
10-Q FOR THE QUARTER ENDED MARCH 31, 2023
TABLE
OF CONTENTS
Part
I. Financial Information
Item
1. Financial Statements
METAL
SKY STAR ACQUISITION CORPORATION
BALANCE
SHEETS
(Unaudited)
| |
March 31, | | |
| |
| |
2023
(As Restated) | | |
December 31,
2022 | |
| |
| | |
| |
ASSETS | |
| | | |
| | |
Current assets: | |
| | | |
| | |
Cash in escrow | |
$ | 132,368 | | |
$ | 178,652 | |
Prepaid insurance | |
| 822 | | |
| 39,683 | |
Total current assets | |
| 133,190 | | |
| 218,335 | |
Noncurrent assets: | |
| | | |
| | |
Marketable securities held in trust account | |
| 58,200,919 | | |
| 116,673,481 | |
Total noncurrent assets | |
| 58,200,919 | | |
| 116,673,481 | |
Total assets | |
$ | 58,334,109 | | |
$ | 116,891,816 | |
| |
| | | |
| | |
LIABILITIES AND SHAREHOLDERS’ (DEFICIT) EQUITY | |
| | | |
| | |
Current liabilities: | |
| | | |
| | |
Accrued expenses | |
$ | 289,136 | | |
$ | 146,738 | |
Promissory note- related party | |
| 793,551 | | |
| - | |
Total current liabilities | |
| 1,082,687 | | |
| 146,738 | |
Noncurrent liabilities: | |
| | | |
| | |
Deferred underwriting commissions | |
| 2,875,000 | | |
| 2,875,000 | |
Total noncurrent liabilities | |
| 2,875,000 | | |
| 2,875,000 | |
Total liabilities | |
| 3,957,687 | | |
| 3,021,738 | |
| |
| | | |
| | |
Commitments and contingencies (Note 6) | |
| - | | |
| - | |
Ordinary shares subject to possible redemption, 5,614,676
and 11,500,000
shares at redemption value $10.37 and $10.15 per value at March 31, 2023 and December 31, 2022, respectively | |
| 58,200,919 | | |
| 116,673,481 | |
| |
| | | |
| | |
Shareholders’ (Deficit) Equity: | |
| | | |
| | |
Ordinary shares, $0.001 par value; 50,000,000 shares authorized; 3,205,000 and 3,205,000 shares issued and outstanding at March 31, 2023 and December 31, 2022, respectively, excluding 5,614,676 and 11,500,000 shares subject to possible redemption at March 31, 2023 and December 31, 2022, respectively | |
| 3,205 | | |
| 3,205 | |
Accumulated deficit | |
| (3,827,702 | ) | |
| (2,806,608 | ) |
Total Shareholders’ (Deficit) Equity | |
| (3,824,497 | ) | |
| (2,803,403 | ) |
| |
| | | |
| | |
TOTAL LIABILITIES AND SHAREHOLDERS’ (DEFICIT) EQUITY | |
$ | 58,334,109 | | |
$ | 116,891,816 | |
The
accompanying notes are an integral part of the unaudited financial statements.
METAL
SKY STAR ACQUISITION CORPORATION
STATEMENTS
OF OPERATIONS
(Unaudited)
| |
For the three months
ended March 31, 2023 | | |
For the three months
ended March 31, 2022 | |
Formation and operational costs | |
$ | 263,418 | | |
$ | 3,550 | |
Loss from operation costs | |
| 263,418 | | |
| 3,550 | |
| |
| | | |
| | |
Operating loss | |
| (263,418 | ) | |
| (3,550 | ) |
| |
| | | |
| | |
Other income: | |
| | | |
| | |
Interest earned on marketable securities held in trust account | |
| 636,054 | | |
| - | |
Unrealized gained on marketable securities held in trust account | |
| 222,866 | | |
| - | |
Total other income | |
| 858,920 | | |
| - | |
| |
| | | |
| | |
| |
| | | |
| | |
Income tax expense | |
| - | | |
| - | |
Net income (loss) | |
$ | 595,502 | | |
$ | (3,550 | ) |
| |
| | | |
| | |
Basic and diluted weighted average shares outstanding - ordinary shares subject to redemption | |
| 7,117,757 | | |
| - | |
Basic and diluted net income per share | |
$ | 0.13 | | |
$ | - | |
| |
| | | |
| | |
Basic
and diluted weighted average shares outstanding - non redeemable ordinary shares(1) | |
| 3,205,000 | | |
| 2,500,000 | |
Basic and diluted net loss per share | |
$ | (0.10 | ) | |
$ | (0.00 | ) |
The
accompanying notes are an integral part of the unaudited financial statements.
METAL
SKY STAR ACQUISITION CORPORATION
STATEMENTS
OF CHANGES IN SHAREHOLDERS’ (DEFICIT) EQUITY
(Unaudited)
For
the Three Months Ended March 31, 2023
| |
| | |
| | |
| | |
| | |
| |
| |
Ordinary Shares | | |
Additional
Paid In | | |
Accumulated | | |
Total
Shareholders’ | |
| |
Shares | | |
Amount | | |
Capital | | |
Deficit | | |
Deficit | |
Balance at December 31, 2022 | |
| 3,205,000 | | |
$ | 3,205 | | |
$ | - | | |
$ | (2,806,608 | ) | |
$ | (2,803,403 | ) |
Subsequent measurement of ordinary shares subject to possible redemption (additional funding for business combination extension) | |
| - | | |
| - | | |
| - | | |
| (757,676 | ) | |
| (757,676 | ) |
Subsequent measurement of ordinary shares subject to redemption (interest earned and unrealized gain on trust account) | |
| - | | |
| - | | |
| - | | |
| (858,920 | ) | |
| (858,920 | ) |
Net income | |
| - | | |
| - | | |
| - | | |
| 595,502 | | |
| 595,502 | |
Balance at March 31, 2023 | |
| 3,205,000 | | |
$ | 3,205 | | |
$ | - | | |
$ | (3,827,702 | ) | |
$ | (3,824,497 | ) |
For
the Three Months Ended March 31, 2022
| |
| | |
| | |
| | |
| | |
Total | |
| |
Ordinary shares | | |
Additional Paid In | | |
Accumulated | | |
Shareholders’ Equity | |
| |
Shares | | |
Amount | | |
Capital | | |
Deficit | | |
(Deficit) | |
Balance at December 31, 2021 | |
| 2,875,000 | | |
$ | 2,875 | | |
$ | 22,125 | | |
$ | (24,850 | ) | |
$ | 150 | |
Balance | |
| 2,875,000 | | |
$ | 2,875 | | |
$ | 22,125 | | |
$ | (24,850 | ) | |
$ | 150 | |
Net loss | |
| - | | |
| - | | |
| - | | |
| (3,550 | ) | |
| (3,550 | ) |
Net income
(loss) | |
| - | | |
| - | | |
| - | | |
| (3,550 | ) | |
| (3,550 | ) |
Balance at March 31, 2022 | |
| 2,875,000 | | |
$ | 2,875 | | |
$ | 22,125 | | |
$ | (28,400 | ) | |
$ | (3,400 | ) |
Balance | |
| 2,875,000 | | |
$ | 2,875 | | |
$ | 22,125 | | |
$ | (28,400 | ) | |
$ | (3,400 | ) |
The
accompanying notes are an integral part of these unaudited financial statements.
METAL
SKY STAR ACQUISITION CORPORATION
STATEMENTS
OF CASH FLOWS
(Unaudited)
| |
For the three months
ended March 31, 2023 | | |
For the three months
ended March 31, 2022 | |
Cash flows from operating activities: | |
| | | |
| | |
Net income (loss) | |
$ | 595,502 | | |
$ | (3,550 | ) |
Adjustments to reconcile net income (loss) to net cash | |
| | | |
| | |
Used in operating activities: | |
| | | |
| | |
Adjustments to reconcile net income (loss) to net cash Used in operating activities: | |
| | | |
| | |
Interest earned on marketable securities held in trust account | |
| (636,054 | ) | |
| - | |
Unrealized gain on marketable securities held in trust account | |
| (222,866 | ) | |
| - | |
Amortization | |
| 38,861 | | |
| - | |
Net changes in operating assets & liabilities: | |
| | | |
| | |
Deferred offering costs | |
| - | | |
| (120,993 | ) |
Accrued offering costs | |
| - | | |
| 82,693 | |
Accrued expenses | |
| 142,398 | | |
| - | |
Net cash used in operating activities | |
| (82,159 | ) | |
| (41,850 | ) |
| |
| | | |
| | |
Cash flows from investing activities: | |
| | | |
| | |
Investment of cash in trust account | |
| (757,676 | ) | |
| - | |
Cash withdrawn from trust account to redeem public shares | |
| 60,089,158 | | |
| - | |
Net cash provided by investing activities | |
| 59,331,482 | | |
| - | |
| |
| | | |
| | |
Cash flows from financing activities: | |
| | | |
| | |
Borrowings from related party | |
| 793,551 | | |
| - | |
Redemption of public shares | |
| (60,089,158 | ) | |
| - | |
Net cash used in financing activities | |
| (59,295,607 | ) | |
| - | |
| |
| | | |
| | |
Net decrease in cash and cash equivalents | |
| (46,284 | ) | |
| (41,850 | ) |
Cash and cash equivalents at beginning of period | |
| 178,652 | | |
| 95,978 | |
Cash and cash equivalents at end of period | |
$ | 132,368 | | |
$ | 54,128 | |
| |
| | | |
| | |
Supplemental disclosure of non-cash investing and financing Activities: | |
| | | |
| | |
Deferred offering cost included in accrued offering costs | |
$ | - | | |
$ | 82,693 | |
Subsequent measurement of ordinary shares subject to redemption (interest earned and unrealized gain on trust account) | |
$ | 1,616,596 | | |
$ | - | |
The
accompanying notes are an integral part of the unaudited financial statements.
METAL
SKY STAR ACQUISITION CORPORATION
UNAUDITED
NOTES TO FINANCIAL STATEMENTS (AS RESTATED)
NOTE
1. DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS (AS RESTATED)
Organization
and General
Metal
Sky Star Acquisition Corporation (the “Company”) is a blank check company incorporated in the Cayman Islands on May 5, 2021.
The Company was formed for the purpose of effecting a merger, share exchange, asset acquisition, stock purchase, reorganization or similar
business combination with one or more businesses (“Business Combination”).
The
Company’s efforts in identifying prospective target businesses will not be limited to a particular geographic region. 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.
The
Company’s sponsor is M-Star Management Corporation, a British Virgin Islands incorporated company (the “Sponsor”).
At March 31, 2023, the Company had not yet commenced any operations. All activity through March 31, 2023 relates to the Company’s
formation and the initial public offering (“IPO”) and its Business Combination. The Company will not generate any operating
revenues until after the completion of a Business Combination, at the earliest. The Company will generate non-operating income in the
form of interest income from the proceeds derived from the IPO. The Company has selected December 31 as its fiscal year-end.
The
Company will have 9 months from the closing of the IPO (or up to 22 months from the closing of our initial public offering if we extend
the period of time to consummate a business combination) to consummate a Business Combination (the “Combination Period”).
If the Company fails to consummate a Business Combination within the Combination Period, it will trigger its automatic winding up, liquidation
and subsequent dissolution pursuant to the terms of the Company’s amended and restated memorandum and articles of association.
As a result, this has the same effect as if the Company had formally gone through a voluntary liquidation procedure under the Companies
Law. Accordingly, no vote would be required from the Company’s shareholders to commence such a voluntary winding up, liquidation
and subsequent dissolution.
On
April 5, 2022, the Company consummated the IPO of 11,500,000 units which includes an additional 1,500,000 units as a result of the underwriter’s
fully exercise of the over-allotment, at $10.00 per Unit, generating gross proceeds of $115,000,000, which is described in Note 3.
The
Trust Account
As
of April 5, 2022, a total of $115,682,250 of the net proceeds from the IPO and the private placement transaction completed with the Sponsor,
was deposited in a trust account established for the benefit of the Company’s public shareholders with Wilmington Trust, National
Association acting as trustee. The amount of funds currently held in the trust account in excess of $115,000,000 will be transferred
to the Company’s escrow cash account for use as its working capital. As of March 31, 2023, and December 31, 2022, the Company had
$58,200,919 and $116,673,481 held in the Wilmington Trust account respectively.
The
funds held In the Trust Account will be invested only in United States government treasury bills, bonds or notes having a maturity of
180 days or less, or in money market funds meeting the applicable conditions under Rule 2a-7 promulgated under the Investment Company
Act and that invest solely in United States government treasuries. Except with respect to interest earned on the funds held in the Trust
Account that may be released to the Company to pay its income or other tax obligations, the proceeds will not be released from the Trust
Account until the earlier of the completion of a Business Combination or the Company’s liquidation.
Liquidity
On
April 5, 2022, the Company consummated the IPO of 11,500,000 units (including the exercise of the over-allotment option by the underwriters
in the IPO) at $10.00 per unit (the “Public Units’), generating gross proceeds of $115,000,000. Each Unit consists of one
ordinary share, one redeemable warrant to purchase one ordinary share (each a “Warrant”, and, collectively, the “Warrants”),
and one right to receive one-tenth (1/10) of an ordinary share upon the consummation of a Business Combination.
Simultaneously
with the consummation of the IPO, the Company sold to its Sponsor units at $ per unit in a private placement generating
total gross proceeds of $ which is described in Note 4.
Offering
costs amounted to $5,704,741 consisting of $2,300,000 of underwriting fees, $2,875,000 of deferred underwriting fees, and $529,741 of
other offering costs. Except for $25,000 of subscription of ordinary shares (as defined in Note 5), the Company received net proceeds
of $115,682,250 from the IPO and the private placement.
As
of March 31, 2023 and December 31, 2022, the Company had $132,368 and $178,652 of cash held in escrow for use as working capital.
In
September 2021, the Company repurchased 1,437,500 of founder shares for $25,000. In September 2021, the Company issued of founder
shares for $25,000 which include an aggregate of up to 375,000 ordinary shares subject to forfeiture by the Sponsor to the extent that
the underwriter’s over-allotment is not exercised in full or in part, so that the Sponsor will collectively own % of the Company’s
issued and outstanding ordinary shares after the IPO. On April 5, 2022, the underwriter exercised the over-allotment option in full,
accordingly, no Founder Shares are subject to forfeiture.
Going
Concern and Management Liquidity Plan
As
of March 31, 2023, the Company had $132,368 in cash and working capital deficit of $949,497.
The
Company’s liquidity needs up to the closing of the IPO on April 5, 2022 had been satisfied through proceeds from notes payable
and advances from related party and from the issuance of common stock.
In
order to finance transaction costs in connection with a Business Combination, the Company’s Sponsor or an affiliate of the Sponsor
or certain of the Company’s officers and directors may, but are not obligated to, provide the Company with working capital. The
Company’s management plans to continue its efforts to complete a Business Combination within the Combination Period after the closing
of the Initial Public Offering.
If
our estimate of the costs of identifying a target business, undertaking in-depth due diligence and negotiating a business combination
are less than the actual amount necessary to do so, we may have insufficient funds available to operate our business prior to our business
combination. Moreover, we may need to obtain other financing either to complete our business combination or because we become obligated
to redeem a significant number of our public shares upon consummation of our business combination, in which case we may issue additional
securities or incur debt in connection with such business combination. Subject to compliance with applicable securities laws, we would
only complete such financing simultaneously with the completion of our business combination.
If
we are unable to complete our business combination because we do not have sufficient funds available to us, we will be forced to cease
operations and liquidate the Trust Account. In addition, following our business combination, if cash on hand is insufficient, we may
need to obtain additional financing in order to meet our obligations.
We have 22 months from the closing of the Initial Public Offering to consummate a Business Combination. It is uncertain that we will
be able to consummate a Business Combination by this time. If a Business Combination is not consummated by this date, there will be a
mandatory liquidation and subsequent dissolution.
In
connection with the Company’s assessment of going concern considerations in accordance with the Accounting Standards Codification
(the “ASC”) issued by Financial Accounting Standards Board (the “FASB”) 205-40, “Presentation of Financial
Statements — Going Concern,” management has determined that mandatory liquidation, should a Business Combination not occur,
and potential subsequent dissolution raises substantial doubt about the Company’s ability to continue as a going concern for a
reasonable period of time, which is considered to be one year from the issuance of the financial statements.
Restatement
on Previously Issued Financial Statements
In
connection with the preparation of the 10-K for the year ended December 31, 2023, management of the Company identified that cash held
in Trust Account (marketable securities held in Trust Account) and deferred underwriting commissions were improperly classified as current
assets and current liabilities instead of noncurrent assets and noncurrent liabilities, respectively. In accordance with FASB ASC Topic
210 Balance Sheet, the fund held in the Trust Account should not be classified as current assets as it will be used for other than current
operation purposes, and deferred offering commissions should not be classified as current liabilities as it will be settled out of the
funds held in the Trust Account, the misclassification resulted in an overstatement of current assets and current liabilities, and an
understatement of non-current assets and non-current liabilities as of April 5, 2022, June 30, 2022, September 30, 2022, December 31,
2022, March 31, 2023, June 30, 2023 and September 30, 2023, respectively.
The
following table illustrates the impact of the restatement of the cash held in Trust Account (marketable securities held in Trust Account)
and deferred underwriting commissions on the Company’s balance sheets as of March 31, 2023 and December 31, 2022:
SCHEDULE
OF RESTATEMENT OF CASH HELD IN TRUST ACCOUNT
As of March 31, 2023: | |
As Previously Reported | | |
Adjustment | | |
As Restated | |
Current assets: | |
| | | |
| | | |
| | |
Marketable securities held in Trust Account | |
$ | 58,200,919 | | |
$ | (58,200,919 | ) | |
$ | - | |
Total current assets | |
| 58,334,109 | | |
| (58,200,919 | ) | |
| 133,190 | |
Noncurrent assets: | |
| | | |
| | | |
| | |
Marketable securities held in Trust Account | |
| - | | |
| 58,200,919 | | |
| 58,200,919 | |
Total noncurrent assets | |
| - | | |
| 58,200,919 | | |
| 58,200,919 | |
Total assets | |
| 58,334,109 | | |
| - | | |
| 58,334,109 | |
| |
| | | |
| | | |
| | |
Current liabilities: | |
| | | |
| | | |
| | |
Deferred underwriting commissions | |
$ | 2,875,000 | | |
$ | (2,875,000 | ) | |
$ | - | |
Total current liabilities | |
| 3,957,687 | | |
| (2,875,000 | ) | |
| 1,082,687 | |
Noncurrent liabilities: | |
| | | |
| | | |
| | |
Deferred underwriting commissions | |
| - | | |
| 2,875,000 | | |
| 2,875,000 | |
Total noncurrent liabilities | |
| - | | |
| 2,875,000 | | |
| 2,875,000 | |
Total liabilities | |
| 3,957,687 | | |
| - | | |
| 3,957,687 | |
As of December 31, 2022: | |
As Previously Reported | | |
Adjustment | | |
As Restated | |
Current assets: | |
| | | |
| | | |
| | |
Marketable securities held in Trust Account | |
$ | 116,673,481 | | |
$ | (116,673,481 | ) | |
$ | - | |
Total current assets | |
| 116,891,816 | | |
| (116,673,481 | ) | |
| 218,335 | |
Noncurrent assets: | |
| | | |
| | | |
| | |
Marketable securities held in Trust Account | |
| - | | |
| 116,673,481 | | |
| 116,673,481 | |
Total noncurrent assets | |
| - | | |
| 116,673,481 | | |
| 116,673,481 | |
Total assets | |
| 116,891,816 | | |
| - | | |
| 116,891,816 | |
| |
| | | |
| | | |
| | |
Current liabilities: | |
| | | |
| | | |
| | |
Deferred underwriting commissions | |
$ | 2,875,000 | | |
$ | (2,875,000 | ) | |
$ | - | |
Total current liabilities | |
| 3,021,738 | | |
| (2,875,000 | ) | |
| 146,738 | |
Noncurrent liabilities: | |
| | | |
| | | |
| | |
Deferred underwriting commissions | |
| - | | |
| 2,875,000 | | |
| 2,875,000 | |
Total noncurrent liabilities | |
| - | | |
| 2,875,000 | | |
| 2,875,000 | |
Total liabilities | |
| 3,021,738 | | |
| - | | |
| 3,021,738 | |
NOTE
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis
of Presentation
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.
Emerging
Growth Company
The
Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our
Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements
that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required
to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding
executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory
vote on executive compensation and shareholders’ approval of any golden parachute payments not previously approved.
Further,
Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting
standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do
not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting
standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements
that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of
such extended transition period which means that when a standard is issued or revised and it has different application dates for public
or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies
adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which
is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult
or impossible because of the potential differences in accounting standards used.
Use
of Estimates
The
preparation of financial statements in conformity with GAAP requires 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 expenses during the reporting period.
Making
estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of
a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating
its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ
significantly from those estimates.
Cash
and Cash Equivalents
The
Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents.
The Company have cash held in escrow $132,368 and $178,652 as of March 31, 2023 and December 31, 2022 respectively. The Company did not
have any cash equivalents as of March 31, 2023 and December 31, 2022.
Marketable
Securities Held in Trust Account
As
per ASC Topic 230, “Statement of Cash Flows” (“ASC 230”), operating cash flows include interest and dividend
income receipts related to investments in other reporting entities or deposits with financial institutions (i.e., returns on investment).
Interest income earned on Investments held in Trust Account is fully reinvested into the Trust Account and therefore considered as an
adjustment to reconcile net income/(loss) to net cash used in operating activities in the Statements of Cash Flows. Such interest income
reinvested will be used to redeem all or a portion of the ordinary shares upon the completion of a business combination.
At
March 31, 2023, substantially all of the assets held in the Trust Account were held in U.S. Treasury securities. The Company’s
marketable securities held in the Trust Account are classified as trading securities. Trading securities are presented on the balance
sheet at fair value at the end of each reporting period. Gains and losses resulting from the change in fair value of marketable securities
held in Trust Account are included in interest earned and unrealized gain on marketable securities held in Trust Account in the accompanying
statements of operations. The estimated fair values of investments held in Trust Account are determined using available market information.
The
securities are presented on the balance sheets at fair value at the end of each reporting period. Earnings on these securities are included
in dividends, interest earned, and unrealized gain on marketable securities held in Trust Account in the accompanying statements of operations
and are automatically reinvested. The fair value for these securities is determined using quoted market prices in active markets for
identical assets.
During
the three months ended March 31, 2023, interest earned from the Trust account amounted to $858,920, which $636,054 was reinvested in
the Trust Account. $222,866 was also recognized as unrealized gain on investments held in the Trust account during the three months ended
March 31, 2023.
During
the three months ended March 31, 2023, $60,089,158 was withdrawn from the Trust account for the redemption of 5,588,324 public shares.
Deferred
Offering Costs
Offering
costs consist of underwriting, legal, accounting, registration and other expenses incurred through the balance sheet date that directly
related to the IPO. As of April 5, 2022, offering costs amounted to $5,704,741 consisting of $2,300,000 of underwriting fees, $2,875,000
of deferred underwriting fees, and $529,741 of other offering costs. The Company complies with the requirements of ASC 340-10-S99-1 and
SEC Staff Accounting Bulletin Topic 5A – “Expenses of Offering”. The Company allocates offering costs between public
shares, public rights and public warrants based on the estimated fair values of public shares and public rights at the date of
issuance.
Income
Taxes
The
Company complies with the accounting and reporting requirements of ASC Topic 740, “Income Taxes,” which requires an asset
and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed
for differences between the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible
amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income.
Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized.
ASC
Topic 740 prescribes a recognition threshold and a measurement attribute for the 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 that the Cayman Islands is the Company’s
only major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits, if any, as income
tax expense. There were no unrecognized tax benefits as of March 31, 2023 and December 31, 2022 and no amounts accrued for interest and
penalties. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material
deviation from its position.
The
Company may be subject to potential examination by foreign taxing authorities in the area of income taxes. These potential examinations
may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with
foreign tax laws. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change
over the next twelve months.
The
Company is considered to be an exempted Cayman Islands company with no connection to any other taxable jurisdiction and is presently
not subject to income taxes or income tax filing requirements in the Cayman Islands or the United States. As such, the Company’s
tax provision was zero for the periods presented.
Net
Income (Loss) Per Share
Net
loss per share is computed by dividing net loss by the weighted average number of ordinary shares outstanding during the period, excluding
ordinary shares subject to forfeiture. The calculation of diluted income (loss) per ordinary shares
does not consider the effect of the warrants issued in connection with the (i) Initial Public Offering, and (ii) the private placement
since the exercise of the warrants is contingent upon the occurrence of future events. The warrants are exercisable to purchase 5,915,000
shares of ordinary shares in the aggregate. As of March 31, 2023, the Company did not have any dilutive securities or other contracts
that could, potentially, be exercised or converted into ordinary shares and then share in the earnings of the Company. As a result, diluted
net income (loss) per ordinary shares is the same as basic net income (loss) per ordinary shares for the periods presented.
The
net income (loss) per share presented in the statement of operations is based on the following:
SCHEDULE
OF NET INCOME (LOSS) PER SHARE
| |
| | |
| | |
| | |
| |
| |
For the three months ended March 31, 2023 | | |
For
the three months ended March 31, 2022 | |
Basic and Diluted net income (loss) per share: | |
Non-redeemable shares | | |
Redeemable shares | | |
Non-redeemable shares | | |
Redeemable shares | |
Numerators: | |
| | |
| | |
| | |
| |
Allocation of net losses | |
$ | (317,028 | ) | |
$ | (704,066 | ) | |
$ | (3,550 | ) | |
$ | - | |
Accretion of temporary equity | |
| - | | |
| 757,676 | | |
| - | | |
| - | |
Accretion of temporary equity – (interest earned and unrealized gain on trust account) | |
| - | | |
| 858,920 | | |
| - | | |
| - | |
Allocation of net income (loss) | |
$ | (317,028 | ) | |
$ | 912,530 | | |
$ | (3,550 | ) | |
$ | - | |
| |
| | | |
| | | |
| | | |
| | |
Denominators: | |
| | | |
| | | |
| | | |
| | |
Weighted-average shares outstanding | |
| 3,205,000 | | |
| 7,117,757 | | |
| 2,500,000 | | |
| - | |
Basic and diluted net income (loss) per share | |
$ | (0.10 | ) | |
$ | 0.13 | | |
$ | (0.00 | ) | |
$ | - | |
Concentration
of Credit Risk
Financial
instruments that potentially subject the Company to concentration of credit risk consist of a cash account in a financial institution.
The Company has not experienced losses on this account and management believes the Company is not exposed to significant risks on such
account.
Fair
Value of Financial Instruments
The
fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC Topic 820, “Fair Value
Measurements and Disclosures,” approximates the carrying amounts represented in the accompanying balance sheet, primarily due to
their short-term nature.
Recently
Issued Accounting Standards
On
August 16, 2022, the Inflation Reduction Act of 2022 (the “IR Act”) was signed into federal law. The IR Act provides for,
among other things, a new U.S. federal 1% excise tax on certain repurchases (including redemptions) of stock by publicly traded domestic
(i.e., U.S.) corporations and certain domestic subsidiaries of publicly traded foreign corporations. The excise tax is imposed on the
repurchasing corporation itself, not its shareholders from which shares are repurchased. The amount of the excise tax is generally 1%
of the fair market value of the shares repurchased at the time of the repurchase. However, for purposes of calculating the excise tax,
repurchasing corporations are permitted to net the fair market value of certain new stock issuances against the fair market value of
stock repurchases during the same taxable year. In addition, certain exceptions apply to the excise tax. The U.S. Department of the Treasury
(the “Treasury”) has been given authority to provide regulations and other guidance to carry out and prevent the abuse or
avoidance of the excise tax. The IR Act applies only to repurchases that occur after December 31, 2022.
Because
there is a possibility that the Company may acquire a U.S. domestic corporation or engage in a transaction in which a domestic corporation
becomes our parent or our affiliate and our securities will trade on Nasdaq following the date of this prospectus, we may become a “covered
corporation”.
Management
does not believe that any recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material
effect on the Company’s financial statements.
Warrants
The
Company evaluates the Public and Private Warrants as either equity-classified or liability-classified instruments based on an assessment
of the warrants’ specific terms and applicable authoritative guidance in Financial Accounting FASB ASC 480, and ASC 815. The assessment
considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant
to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including whether the warrants
are indexed to the Company’s own ordinary shares, among other conditions for equity classification. Pursuant to such evaluation,
both Public and Private Warrants will be classified in shareholders’ equity.
Ordinary
Shares Subject to Possible Redemption
The
Company accounts for its ordinary shares subject to possible redemption in accordance with the guidance in ASC Topic 480 “Distinguishing
Liabilities from Equity.” Ordinary shares subject to mandatory redemption is classified as a liability instrument and is measured
at fair value. Conditionally redeemable ordinary shares (including ordinary shares that feature redemption rights that is either within
the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control)
is classified as temporary equity. At all other times, ordinary shares is classified as shareholders’ equity. The Company’s
ordinary shares features certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence
of uncertain future events. Accordingly, ordinary shares subject to possible redemption is presented at redemption value (plus any interest
earned on the Trust Account) as temporary equity, outside of the shareholders’ equity section of the Company’s balance sheet.
NOTE
3. INITIAL PUBLIC OFFERING
On
April 5, 2022, the Company sold 11,500,000 Units (including the issuance of 1,500,000 Units as a result of the underwriter’s fully
exercise of the over-allotment) at a price of $10.00 per Unit, generating gross proceeds of $115,000,000 related to the IPO. Each Unit
consists of one ordinary share, one redeemable warrant (each a “Warrant”, and, collectively, the “Warrants”),
and one right to receive one-tenth (1/10) of an ordinary share upon the consummation of an Initial Business Combination. Each one redeemable
warrants entitle the holder thereof to purchase one ordinary share, and each ten rights entitle the holder thereof to receive one ordinary
share at the closing of a Business Combination. No fractional shares issued upon separation of the Units, and only whole Warrants will
trade.
The
Company granted the underwriter a 45-day option from the date of the IPO to purchase up to an additional 1,500,000 Public Units to cover
over-allotments. On April 5, 2022, the underwriter exercised the over-allotment option in full to purchase 1,500,000 Public Units, at
a purchase price of $10.00 per Public Unit, generating gross proceeds to the Company of $15,000,000 (see Note 7).
At
March 31, 2023, the ordinary share reflect in the balance sheet are reconciled in the following tables:
SCHEDULE
OF ORDINARY SHARES REFLECTED IN BALANCE SHEET
| |
| | |
Gross proceeds from public shares | |
$ | 115,000,000 | |
Less: | |
| | |
Proceeds allocated to public rights | |
| (8,510,000 | ) |
Proceeds allocated to public warrants | |
| (5,290,000 | ) |
Allocation of offering costs related to ordinary shares | |
| (5,020,172 | ) |
Redemption of Public Shares | |
| (60,089,158 | ) |
Plus: | |
| | |
Accretion of carrying value to redemption value | |
| 19,577,848 | |
Subsequent measurement of ordinary shares subject to possible redemption (interest earned and unrealized gain on trust account) | |
| 2,532,401 | |
Ordinary shares subject to possible redemption (plus any interest earned on the Trust Account) | |
$ | 58,200,919 | |
NOTE
4. PRIVATE PLACEMENT
The
Sponsor has committed to purchase an aggregate of 300,000 Placement Units (or 330,000 Placement Units if the underwriters’ over-allotment
is exercised in full) at a price of $10.00 per Placement Unit, ($3,000,000 in the aggregate, or $3,300,000 in the aggregate if the underwriters’
over-allotment is exercised in full), from the Company in a private placement that will occur simultaneously with the closing of the
IPO (the “Private Placement”). On April 5, 2022, simultaneously with the consummation of the IPO transaction, the Company
received Private Placement funds of $ from the Sponsor and consummated the Private Placement transaction. The private units
are identical to the Public Units sold in the IPO.
NOTE
5. RELATED PARTY TRANSACTIONS
Founder
Shares
In
May 2021, Harneys Fiduciary (Cayman) Limited transferred one ordinary share to the Sponsor for par value. On July 5, 2021 the Company
redeemed the one share for par value and the Sponsor purchased 1,437,500 ordinary shares for an aggregate price of $.
The
1,437,500 founder shares (for purposes hereof referred to as the “Founder Shares”) include an aggregate of up to
shares subject to forfeiture by the Sponsor to the extent that the underwriters’ over-allotment is not exercised in full or in
part, so that the Sponsor will collectively own of the Company’s issued and outstanding shares after the IPO.
In
September 2021, the Company repurchased 1,437,500 of founder shares for $25,000. In September 2021, the Company issued 2,875,000 of founder
shares for $ which include an aggregate of up to shares subject to forfeiture by the Sponsor to the extent that the underwriters’
over-allotment is not exercised in full or in part, so that the Sponsor will collectively own of the Company’s issued and outstanding
shares after the IPO. On April 5, 2022, the underwriter exercised its over-allotment option, as a result, no Founder Shares are subject
to forfeiture.
Administrative
Services Agreement
The
Company entered into an administrative services agreement, commencing on April 5, 2022, through the earlier of the Company’s consummation
of a Business Combination or its liquidation, to pay to the Sponsor a total of $10,000 per month for office space, secretarial and administrative
services provided to members of the Company’s management team. For the three months ended as of March 31, 2023, the Company incurred
$30,000 in fees for these services.
Sponsor
Promissory Note— Related Party
On
June 15, 2021, the Company issued an unsecured promissory note to the Sponsor, pursuant to which the Company may borrow up to an aggregate
principal amount of $. On December 15, 2021, Company amended the promissory note to extend the due date. The promissory note is
non-interest bearing and payable on the earlier of (i) March 31, 2022 or (ii) the consummation of the IPO. As of March 31, 2023, the
principal amount due and owing under the promissory note was nil, which was paid off as of April 5, 2022.
In
addition, in order to finance transaction costs in connection with an intended initial business combination, the Sponsor or an affiliate
of the Sponsor or certain of our officers and directors may, but are not obligated to, loan us funds as may be required. If the Company
complete an initial business combination, Company would repay such loaned amounts. In the event that the initial business combination
does not close, Company may use a portion of the working capital held outside the trust account to repay such loaned amounts but no proceeds
from the trust account would be used for such repayment. Up to $ of such loans may be convertible into units at a price of $
per unit (which, for example, would result in the holders being issued ordinary shares, rights and 150,000 warrants to
purchase 150,000 shares if $ of notes were so converted) at the option of the lender. The units would be identical to the placement
units issued to the initial holder. The terms of such loans by the officers and directors of the Company, if any, have not been determined
and no written agreements exist with respect to such loans. The management do not expect to seek loans from parties other than our sponsor
or an affiliate of the Sponsor as the management do not believe third parties will be willing to loan such funds and provide a waiver
against any and all rights to seek access to funds in our trust account.
On
January 3, 2023, the Company issued a promissory note in the principal amount of up to $ (the “Promissory Note”)
to M-Star Management Corp. Pursuant to which the Sponsor shall loan to the Company up to $ to pay the extension fee and transaction
cost. On January 4, 2023, the Company requested to draw the funds of $ and deposited it into the trust account to extend the period
of time the Company has to consummate a business combination by one month to February 5, 2023. The $ extension fee represents
approximately $ per public share. The Notes bear no interest and are repayable in full upon the earlier of (a) December 31, 2023
or (b) the date of the consummation of the Company’s initial business combination. The issuance of the Note was made pursuant to
the exemption from registration contained in Section 4(a)(2) of the Securities Act of 1933, as amended. Starting on February 2023, the
extension fee changed into $187,188 due to 5,885,324 public shares were redeemed.
NOTE
6. COMMITMENTS AND CONTINGENCIES (AS RESTATED)
Risks
and Uncertainties
Management
continues to evaluate the impact of the COVID-19 pandemic and has concluded that while it is reasonably possible that the virus could
have a negative effect on the Company’s financial position, results of its operations 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.
In
the beginning of February 2022, the Russian Federation and Belarus commenced a military action against the country of Ukraine. As a result
of this action, various nations, including the United States, have instituted economic sanctions against the Russian Federation and Belarus.
The impact of this action and related sanctions on the world economy are not determinable as of the date of these financial statements.
On
August 16, 2022, IR Act was signed into federal law. The IR Act provides for, among other things, a new U.S. federal 1% excise tax on
certain repurchases (including redemptions) of stock by publicly traded domestic (i.e., U.S.) corporations and certain domestic subsidiaries
of publicly traded foreign corporations. The excise tax is imposed on the repurchasing corporation itself, not its shareholders from
which shares are repurchased. The amount of the excise tax is generally 1% of the fair market value of the shares repurchased at the
time of the repurchase. However, for purposes of calculating the excise tax, repurchasing corporations are permitted to net the fair
market value of certain new stock issuances against the fair market value of stock repurchases during the same taxable year. In addition,
certain exceptions apply to the excise tax. The U.S. Department of the Treasury has been given authority to provide regulations and other
guidance to carry out and prevent the abuse or avoidance of the excise tax. The IR Act applies only to repurchases that occur after December
31, 2022.
Any
redemption or other repurchase that occurs after December 31, 2022, in connection with a Business Combination, extension vote or otherwise,
may be subject to the excise tax. Whether and to what extent the Company would be subject to the excise tax in connection with a Business
Combination, extension vote or otherwise would depend on a number of factors, including (i) the fair market value of the redemptions
and repurchases in connection with the Business Combination, extension or otherwise, (ii) the structure of a Business Combination, (iii)
the nature and amount of any “PIPE” or other equity issuances in connection with a Business Combination (or otherwise issued
not in connection with a Business Combination but issued within the same taxable year of a Business Combination) and (iv) the content
of regulations and other guidance from the Treasury. In addition, because the excise tax would be payable by the Company and not by the
redeeming holder, the mechanics of any required payment of the excise tax have not been determined. The foregoing could cause a reduction
in the cash available on hand to complete a Business Combination and in the Company’s ability to complete a Business Combination.
Because
there is a possibility that the Company may acquire a U.S. domestic corporation or engage in a transaction in which a domestic corporation
becomes our parent or our affiliate and our securities will trade on Nasdaq following the date of this prospectus, we may become a “covered
corporation”.
Registration
Rights
The
holders of the Founder Shares will be entitled to registration rights pursuant to a registration rights agreement to be signed prior
to or on the effective date of the IPO. The holders of these securities are entitled to make up to three demands, excluding short form
demands, that the Company register such securities. In addition, the holders have certain “piggy-back” registration rights
with respect to registration statements filed subsequent to the consummation of a Business Combination and rights to require the Company
to register for resale such securities pursuant to Rule 415 under the Securities Act. The Company will bear the expenses incurred in
connection with the filing of any such registration statements.
Underwriting
Agreement
On
August 10, 2021, the Company engaged Ladenburg Thalmann & Co. Inc. as its underwriter. The Company will grant the underwriters a
45-day option to purchase up to 1,500,000 additional Units to cover over-allotments at the IPO price, less the underwriting discounts
and commissions.
Ladenburg
Thalmann has agreed to revise the warrant agreement that the warrant is exercisable on the later of one year after the closing of this
offering or the consummation of an initial business combination.
The
underwriters will be entitled to a cash underwriting discount of: (i) two percent (2.0%) of the gross proceeds of the IPO, or $2,300,000
with the underwriters’ over-allotment exercised in full. In addition, the underwriters are entitled to a deferred fee of two and
one half percent (2.50%) of the gross proceeds of the IPO, or $2,875,000 with the underwriters’ over- allotment exercised in full
upon closing of the Business Combination. The deferred fee will be paid in cash upon the closing of a Business Combination from the amounts
held in the Trust Account, subject to the terms of the underwriting agreement. As of March 31, 2023 and December 31, 2022, the Company
have deferred underwriting commissions $2,875,000 as noncurrent liabilities.
Professional
Fees
The
Company has paid professional fees of $25,000 upon initial filing with the SEC of the registration statement for the public offering,
and $150,000 at the closing of the public offering as of April 5, 2022. The Company entered into the agreement with a retainer of $5,000
per month starting from April 1, 2022. As of March 31, 2023, the Company incurred $15,000 in fees for these services.
NOTE
7. SHAREHOLDERS’ DEFICIT
Ordinary
Shares
The
Company is authorized to issue 50,000,000 ordinary shares, with a par value of $0.001 per share. Holders of the ordinary shares are entitled
to one vote for each ordinary share. At April 5, 2022, there was 3,205,000 ordinary shares issued and outstanding, excluding 11,500,000
ordinary shares subject to possible redemption. The Sponsor has agreed to forfeit 375,000 ordinary shares to the extent that the over-allotment
option is not exercised in full by the underwriter. On April 5, 2022, the underwriter fully exercised the over-allotment option, as such
there are no ordinary shares subject to forfeiture.
Public
Warrants
Each
warrant entitles the holder to purchase one ordinary share at a price of $11.50 per share commencing 30 days after the completion of
its initial business combination and expiring five years from after the completion of an initial business combination. No fractional
warrant will be issued and only whole warrants will trade. The Company may redeem the warrants at a price of $0.01 per warrant upon 30
days’ notice, only in the event that the last sale price of the ordinary shares is at least $18.00 per share for any 20 trading
days within a 30-trading day period ending on the third day prior to the date on which notice of redemption is given, provided there
is an effective registration statement and current prospectus in effect with respect to the ordinary shares underlying such warrants
during the 30 day redemption period. If a registration statement is not effective within 60 days following the consummation of a business
combination, warrant holders may, until such time as there is an effective registration statement and during any period when the Company
shall have failed to maintain an effective registration statement, exercise warrants on a cashless basis pursuant to an available exemption
from registration under the Securities Act.
In
addition, if (a) the Company issues additional ordinary shares or equity-linked securities for capital raising purposes in connection
with the closing of the initial Business Combination at an issue price or effective issue price of less than $9.20 per share (with such
issue price or effective issue price to be determined in good faith by our board of directors), (b) the aggregate gross proceeds from
such issuances represent more than 60% of the total equity proceeds, and interest thereon, available for the funding of our initial business
combination, and (c) the volume weighted average trading price of the ordinary shares during the 20 trading day period starting on the
trading day prior to the day on which the Company consummates the initial Business Combination (such price, the “Market Value”)
is below $9.20 per share, the exercise price of the warrants will be adjusted (to the nearest cent) to be equal to 115% of the Market
Value, and the last sales price of the ordinary shares that triggers the Company’s right to redeem the Warrants will be adjusted
(to the nearest cent) to be equal to 180% of the Market Value.
Note
8 – Fair Value Measurements
The
Company complies with ASC 820, “Fair Value Measurements”, for its financial assets and liabilities that are re-measured and
reported at fair value at each reporting period, and non-financial assets and liabilities that are re-measured and reported at fair value
at least annually. ASC 820 determines fair value to be the price that would be received to sell an asset or would be paid to transfer
a liability (i.e., the exit price) in an orderly transaction between market participants at the measurement date.
The
following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used
in order to value the assets and liabilities:
Level
1: Quoted prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which
transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis.
Level
2: Observable inputs other than Level inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or
liabilities and quoted prices for identical assets or liabilities in markets that are not active.
Level
3: Unobservable inputs based on our assessment of the assumptions that market participants would use in pricing the asset or liability.
At
March 31, 2023, assets held in the trust account were entirely comprised of marketable securities.
The
following table presents information about the Company’s assets that are measured at fair value on a recurring basis at March 31,
2023 and December 31, 2022 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair
value.
SCHEDULE OF ASSETS MEASURED AT FAIR VALUE ON A RECURRING BASIS
Assets March 31, 2023 | |
Quoted Prices in Active Markets (Level 1) | | |
Significant Other Observable Inputs (Level 2) | | |
Significant Other Unobservable Inputs (Level 3) | |
Marketable Securities held in Trust Account | |
$ | 58,200,919 | | |
$ | - | | |
$ | - | |
Assets December 31, 2022 | |
Quoted Prices in Active Markets (Level 1) | | |
Significant Other Observable Inputs (Level 2) | | |
Significant Other Unobservable Inputs (Level 3) | |
Marketable Securities held in Trust Account | |
$ | 116,673,481 | | |
$ | - | | |
$ | - | |
NOTE
9. SUBSEQUENT EVENTS
In
accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure
of events that occur after the balance sheet date but before financial statements are issued, the Company has evaluated all events or
transactions that occurred up to May 9, 2023, the date the financial statements were available to issue. Based upon this review, the
Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements except
the following:
Merger
Agreement
On
April 12, 2023, Metal Sky entered into an Agreement and Plan of Merger (the “Merger Agreement”) with Future Dao Group Holding
Limited, a Cayman Islands exempted company (the “Future Dao”), and Future Dao League Limited, a Cayman Islands exempted company
and wholly owned subsidiary of Future Dao (the “Merger Sub”). Pursuant to the Merger Agreement and subject to the terms and
conditions set forth therein, (i) Merger Sub will merge with and into Metal Sky (the “First Merger”), with Metal Sky surviving
the First Merger as a wholly owned subsidiary of Future Dao, and (ii) Metal Sky will merge with and into Future Dao (the “Second
Merger” and together with the First Merger, the “Mergers”), with Future Dao surviving the Second Merger (the “Second
Business Combination”). Immediately prior to the First Effective Time, Future Dao will effect a recapitalization of its equity
securities (the “Recapitalization”) including a share split of each outstanding Future Dao Ordinary Share into such number
of Future Dao Ordinary Shares, calculated in accordance with the terms of the Merger Agreement, such that, based on a value of $350 million
for all of the outstanding Future Dao Ordinary Shares, each Future Dao Ordinary Share will have a value of $10.00 per share after giving
effect to such share split (the “Share Split”). The Business Combination has been unanimously
approved by the boards of directors of both Metal Sky and Future Dao pursuant to a written resolution. The Business Combination is expected
to close prior to the end of 2023.
Related
Party Transactions
In
April 2023, the Sponsor paid a total of $ operating fees on behalf of the Company. The payment by the Sponsor was not considered
as drawdown of the Promissory Note.
On
May 4, 2023, the Company drew down $187,155 from the Promissory Note in purpose to pay the extension fee and transaction cost for May
2023.
ITEM
2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS
References
in this report (the “Quarterly Report”) to “we,” “us” or the “Company” refer to Metal
Sky Star Acquisition Corporation. References to our “management” or our “management team” refer to our officers
and directors, and references to the “Sponsor” refer to M-Star Management Corporation. The following discussion and analysis
of the Company’s financial condition and results of operations should be read in conjunction with the financial statements and
the notes thereto contained elsewhere in this Quarterly Report. Certain information contained in the discussion and analysis set forth
below includes forward-looking statements that involve risks and uncertainties.
Special
Note Regarding Forward-Looking Statements
This
Quarterly Report includes “forward-looking statements” within the meaning of Section 27A of the Securities Act and Section
21E of the Exchange Act that are not historical facts, and involve risks and uncertainties that could cause actual results to differ
materially from those expected and projected. All statements, other than statements of historical fact included in this Form 10-Q including,
without limitation, statements in this “Management’s Discussion and Analysis of Financial Condition and Results of Operations”
regarding the Company’s financial position, business strategy and the plans and objectives of management for future operations,
are forward-looking statements. Words such as “anticipate,” “believe,” “continue,” “could,”
“estimate,” “expect,” “intends,” “may,” “might,” “plan,” “possible,”
“potential,” “predict,” “project,” “should,” “would” and variations thereof
and similar words and expressions are intended to identify such forward-looking statements. Such forward-looking statements relate to
future events or future performance, but reflect management’s current beliefs, based on information currently available. A number
of factors could cause actual events, performance or results to differ materially from the events, performance and results discussed
in the forward-looking statements. The Company’s securities filings can be accessed on the EDGAR section of the SEC’s website
at www.sec.gov. Except as expressly required by applicable securities law, the Company disclaims any intention or obligation to update
or revise any forward-looking statements whether as a result of new information, future events or otherwise.
Overview
We
are a blank check company incorporated in the Cayman Islands on May 5, 2021 formed for the purpose of effecting a merger, share exchange,
asset acquisition, share purchase, reorganization or similar Business Combination with one or more businesses. We intend to effectuate
our Business Combination using cash derived from the proceeds of the Initial Public Offering and the sale of the Private Units, our shares,
debt or a combination of cash, shares and debt.
We
expect to incur significant costs in the pursuit of our acquisition plans. We cannot assure you that our plans to complete a Business
Combination will be successful.
Results
of Operations
We
have neither engaged in any operations nor generated any operating revenues to date. Our only activities from inception through March
31, 2023 were organizational activities, those necessary to prepare for the Initial Public Offering, described below, and identifying
a target company for a Business Combination. We do not expect to generate any operating revenues until after the completion of our initial
Business Combination. We generate non-operating income in the form of interest income on marketable securities held after the Initial
Public Offering. We incur increased expenses as a result of being a public company (for legal, financial reporting, accounting and auditing
compliance), as well as for due diligence expenses in connection with searching for, and completing, a Business Combination.
For
the three months ended March 31, 2023 and March 31, 2022, we had a net income of $595,502 and net loss of $3,550, respectively, which
consists of operating costs of $263,418 and $3,550, interest income of $858,920 and nil.
Liquidity
and Capital Resources
Going
Concern
The
accompanying financial statements were prepared assuming that the Company will continue as a going concern. The Company has an accumulated
deficit of $3,827,702 and a working capital deficit of $949,497 as of March 31, 2023, which raises substantial doubt about its ability
to continue as a going concern.
We
have incurred and expect to continue to incur significant costs in pursuit of our acquisition plans. We will need to raise additional
capital through loans or additional investments from our Sponsor, stockholders, officers, directors, or third parties. Our officers,
directors and Sponsor may, but are not obligated to, loan us funds, from time to time or at any time, in whatever amount they deem reasonable
in their sole discretion, to meet the Company’s working capital needs. Until the consummation of the Business Combination, we will
be using the funds not held in the Trust Account.
On
April 5, 2022, we consummated the Initial Public Offering of 11,500,000 Units, generating gross proceeds of $115,000,000. Simultaneously
with the closing of the Initial Public Offering, we consummated the sale of 330,000 Private Units to the Sponsor at a price of $10.00
per Private Unit generating gross proceeds of $3,300,000.
Following
the Initial Public Offering and the sale of the Private Units, a total of $115,000,000 was placed in the Trust Account. We incurred $5,704,741
in transaction costs, including $2,300,000 of underwriting fees, $2,875,000 of deferred underwriting fees and $529,741 of other offering
costs.
For
the three months ended March 31, 2023 and 2022, net cash used in operating activities was $82,159 and $41,850 respectively.
For
the three months ended March 31, 2023 and 2022, net cash used in investing activities was $59,331,482 and nil, respectively.
For
the three months ended March 31, 2023 and 2022, net cash provided by financing activities was $59,295,607 and $nil, respectively.
At
March 31, 2023, we had investments held in the Trust Account of $58,200,919. We intend to use substantially all of the funds held in
the Trust Account, including any amounts representing interest earned on the Trust Account, excluding deferred underwriting commissions,
to complete our Business Combination. We may withdraw interest from the Trust Account to pay taxes, if any. To the extent that our share
capital or debt is used, in whole or in part, as consideration to complete a Business Combination, the remaining proceeds held in the
Trust Account will be used as working capital to finance the operations of the target business or businesses, make other acquisitions
and pursue our growth strategies.
At
March 31, 2023, we had cash of $132,368 held outside of the Trust Account. We intend to use the funds held outside the Trust Account
primarily to identify and evaluate target businesses, perform business due diligence on prospective target businesses, travel to and
from the offices, plants or similar locations of prospective target businesses or their representatives or owners, review corporate documents
and material agreements of prospective target businesses, and structure, negotiate and complete a Business Combination.
In
order to fund working capital deficiencies or finance transaction costs in connection with a Business Combination, our Sponsor or an
affiliate of our Sponsor or certain of our officers and directors may loan us funds as may be required. Such Working Capital Loans would
be evidenced by promissory notes. If we complete a Business Combination, we may repay such notes out of the proceeds of the Trust Account
released to us. In the event that a Business Combination does not close, we may use a portion of the working capital held outside the
Trust Account to repay such notes, but no proceeds from our Trust Account would be used for such repayment. Up to $1,500,000 of notes
may be convertible into units, at a price of $10.00 per unit, at the option of the lender. The units would be identical to the Private
Units.
We
believe we will need to raise additional funds in order to meet the expenditures required for operating our business. If our estimate
of the costs of identifying a target business, undertaking in-depth due diligence and negotiating a Business Combination are less than
the actual amount necessary to do so, we may have insufficient funds available to operate our business prior to our initial Business
Combination. Moreover, we may need to obtain additional financing either to complete our Business Combination or because we become obligated
to redeem a significant number of our public shares upon completion of our Business Combination, in which case we may issue additional
securities or incur debt in connection with such Business Combination.
Off-Balance
Sheet Financing Arrangements
We
have no obligations, assets or liabilities that would be considered off-balance sheet arrangements as of March 31, 2023. We do not participate
in transactions that create relationships with unconsolidated entities or financial partnerships, often referred to as variable interest
entities, which would have been established for the purpose of facilitating off-balance sheet arrangements. We have not entered into
any off-balance sheet financing arrangements, established any special purpose entities, guaranteed any debt or commitments of other entities,
or purchased any non-financial assets.
Contractual
Obligations
We
do not have any long-term debt, capital lease obligations, operating lease obligations or long-term liabilities, other than an agreement
to pay the Sponsor a monthly fee of $10,000 for certain general and administrative services, including office space, utilities and administrative
services, provided to the Company. We began incurring these fees on April 5, 2022 and will continue to incur these fees monthly until
the earlier of the completion of a Business Combination and the Company’s liquidation.
The
underwriters are entitled to a deferred fee of two and one-half percent (2.5%) of the gross proceeds of the Initial Public Offering,
or $2,875,000 with the underwriters’ over-allotment option exercised in full. The deferred fee will be paid in cash upon the closing
of a Business Combination from the amounts held in the Trust Account, subject to the terms of the underwriting agreement.
On
January 3, 2023, the Company issued a promissory note (the “Note”) in the principal amount of up to $1,000,000 to
M-Star Management Corp. Pursuant to which the Sponsor shall loan to the Company up to $1,000,000 to pay the extension fee and transaction
cost. On January 4, 2023, the Company requested to draw the funds of $383,333 and deposited it into the trust account to extend the period
of time the Company has to consummate a business combination by one month to February 5, 2023. The $383,333 extension fee represents
approximately $0.033 per public share. The Notes bear no interest and are repayable in full upon the earlier of (a) December 31, 2023
or (b) the date of the consummation of the Company’s initial business combination. The issuance of the Note was made pursuant to
the exemption from registration contained in Section 4(a)(2) of the Securities Act of 1933, as amended.
In
connection the shareholders’ meeting to vote for the proposal to amend the Company’s amended and restated memorandum and
articles of association, the public shares are entitled to exercise the redemption right and 5,885,324 public shares tendered for redemption.
As a result of the exercise of the redemption right, 5,614,676 public shares remain unredeemed. Pursuant to the terms of our memorandum
and articles of association and the trust agreement entered into between us and Wilmington Trust, National Association and Vstock Transfer
LLC in connection with our IPO, in order for the time available for us to consummate our initial business combination to be extended,
our sponsor or its affiliates or designees, upon five days advance notice prior to the applicable deadline, must deposit into the trust
account $187,188 ($0.033 per public share) on or prior to the date of the applicable deadline, for each monthly extension starting from
February 2023.
Critical
Accounting Policies
The
preparation of financial statements and related disclosures in conformity with accounting principles generally accepted in the United
States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure
of contingent assets and liabilities at the date of the financial statements, and income and expenses during the periods reported. Actual
results could materially differ from those estimates. We have identified the following critical accounting policies:
Warrants
The
Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s
specific terms and applicable authoritative guidance in Financial Accounting Standards Board (“FASB”) Accounting Standards
Codification (“ASC”) 480, Distinguishing Liabilities from Equity (“ASC 480”) and ASC 815, Derivatives and Hedging
(“ASC 815”). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet
the definition of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under
ASC 815, including whether the warrants are indexed to the Company’s own ordinary shares and whether the warrant holders could
potentially require “net cash settlement” in a circumstance outside of the Company’s control, among other conditions
for equity classification. This assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance
and as of each subsequent quarterly period end date while the warrants are outstanding.
For
issued or modified warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component
of equity at the time of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, the warrants
are required to be recorded as liabilities at their initial fair value on the date of issuance, and each balance sheet date thereafter.
Changes in the estimated fair value of the warrants are recognized as a non-cash gain or loss on the statements of operations.
Ordinary
Shares Subject to Possible Redemption
The
Company accounts for its ordinary shares subject to possible redemption in accordance with the guidance in Accounting Standards Codification
(“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” Ordinary shares subject to mandatory redemption are
classified as a liability instrument and are measured at fair value. Conditionally redeemable ordinary shares (including ordinary shares
that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain
events not solely within the Company’s control) are classified as temporary equity. At all other times, ordinary shares are classified
as shareholders’ equity. The Company’s ordinary shares feature certain redemption rights that are considered to be outside
of the Company’s control and subject to occurrence of uncertain future events. Accordingly, ordinary shares subject to possible
redemption are presented at redemption value (plus any interest earned on the Trust Account) as temporary equity, outside of the shareholders’
equity section of the Company’s balance sheets.
Net
Income (Loss) Per Ordinary Share
We
apply the two-class method in calculating earnings per share. Ordinary shares subject to possible redemption, which are not currently
redeemable and are not redeemable at fair value, have been excluded from the calculation of basic net loss per ordinary share since such
shares, if redeemed, only participate in their pro rata share of the Trust Account earnings. Our net income (loss) is adjusted for the
portion of income that is attributable to ordinary shares subject to redemption, as these shares only participate in the earnings of
the Trust Account and not our income or losses.
Recent
accounting standards
Management
does not believe that any recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect
on our interim financial statements.
ITEM
3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK
As
of March 31, 2023, we were not subject to any market or interest rate risk. Following the consummation of our Initial Public Offering,
the net proceeds of our Initial Public Offering, including amounts in the Trust Account, have been invested in certain U.S. government
securities with a maturity of 185 days or less or in certain money market funds that invest solely in U.S. treasuries. Due to the short-term
nature of these investments, we believe there will be no associated material exposure to interest rate risk.
ITEM
4. CONTROLS AND PROCEDURES
Disclosure
controls and procedures are controls and other procedures that are designed to ensure that information required to be disclosed in our
reports filed or submitted under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in
the SEC’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to
ensure that information required to be disclosed in our reports filed or submitted under the Exchange Act is accumulated and communicated
to our management, including our Chief Executive Officer and Chief Financial Officer, to allow timely decisions regarding required disclosure.
Evaluation
of Disclosure Controls and Procedures
As
required by Rules 13a-15 and 15d-15 under the Exchange Act, our chief executive officer and chief financial officer carried out an evaluation
of the effectiveness of the design and operation of our disclosure controls and procedures as of March 31, 2023. Based upon their evaluation,
our chief executive officer and chief financial officer concluded that our disclosure controls and procedures (as defined in Rules 13a-15
(e) and 15d-15 (e) under the Exchange Act) were not effective as of March 31, 2023.
Disclosure
controls and procedures are controls and other procedures that are designed to ensure that information required to be disclosed in our
reports filed or submitted under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in
the SEC’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to
ensure that information required to be disclosed in our reports filed or submitted under the Exchange Act is accumulated and communicated
to our management, including our chief executive officer and chief financial officer, to allow timely decisions regarding required disclosure.
We
have identified a material weakness in our internal control over financial reporting as of March 31, 2023, relating to ineffective review
and approval procedures over journal entries and financial statement preparation which resulted in errors not being timely identified
in prior period financial statements, such as the misclassification of the trust account balance and deferred underwriting commissions
payable as current assets and current liabilities instead of non-current assets and non-current liabilities, respectively. We concluded
that the failure to timely identify such accounting errors constituted material weakness as defined in the SEC regulations. As such,
management determined that our disclosure controls and procedures (as defined in Rules 13a-15 (e) and 15d-15 (e) under the Exchange Act)
were not effective as of March 31, 2023.
To
respond to this material weakness, we have devoted, and plan to continue to devote, significant effort and resources to the remediation
and improvement of our internal control over financial reporting. While we have processes to identify and appropriately apply applicable
accounting requirements, we plan to enhance our system of evaluating and implementing the complex accounting standards that apply to
our financial statements. Our plans at this time include providing enhanced access to accounting literature, research materials and documents
and increased communication among our personnel and third-party professionals with whom we consult regarding complex accounting applications.
The elements of our remediation plan can only be accomplished over the time, and we can offer no assurance that these initiatives will
ultimately have the intended effects, or that any additional material weaknesses or of financial results will not arise in the future
due to a failure to implement and maintain adequate internal control over financial reporting or circumvention of these controls. Even
if we are successful in strengthening our controls and procedures, in the future those controls and procedures may not be adequate to
prevent or identify irregularities or errors or to facilitate the fair presentation of our financial statements.
Changes
in Internal Control Over Financial Reporting
During
the most recently completed fiscal quarter, other than as discussed above, there has been no change in our internal control over financial
reporting that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.
PART
II - OTHER INFORMATION
ITEM
1. LEGAL PROCEEDINGS.
We
are not currently subject to any material legal proceedings, nor, to our knowledge, is any material legal proceeding threatened against
us or any of our officers or directors in their corporate capacity.
ITEM
1A. RISK FACTORS
Factors
that could cause our actual results to differ materially from those in this Quarterly Report are any of the risks described in our final
prospectus for our Initial Public Offering filed with the SEC on April 4, 2022. Any of these factors could result in a significant or
material adverse effect on our results of operations or financial condition. Additional risk factors not presently known to us or that
we currently deem immaterial may also impair our business or results of operations. As of the date of this Quarterly Report, other than
as described herein, there have been no material changes to the risk factors disclosed in our final prospectus for our Initial Public
Offering filed with the SEC on April 4, 2022.
The
Company has identified material weaknesses in its internal control over financial reporting. Failure to remediate, improve and maintain
the quality of internal control over financial reporting could result in material misstatements in the Company’s
financial statements and could materially and adversely affect the Company’s ability to provide timely and accurate
financial information about the Company, which could harm the Company’s reputation and share price.
Pursuant
to Section 404 of the Sarbanes-Oxley Act of 2002, as amended, the Company’s management is required to report on, and the Company’s
independent registered public accounting firm is required to attest to, the effectiveness of the Company’s internal control over
financial reporting. The rules governing the standards that must be met for management to assess the Company’s internal control
over financial reporting are complex and require significant documentation, testing and possible remediation. Annually, the Company’s
management performs activities that include reviewing, documenting and testing the Company’s internal control over financial reporting.
In addition, if the Company fails to maintain the adequacy of its internal control over financial reporting, the Company’s management
will not be able to conclude on an ongoing basis that the Company maintains effective internal control over financial reporting in accordance
with Section 404 of the Sarbanes-Oxley Act of 2002.
In
connection with the preparation of the financial statements for the year ended December 31, 2023, management, with the assistance of
its independent registered public accounting firm, identified deficiencies in the Company’s internal control over financial reporting.
Management then concluded, with the oversight of the Company’s Audit Committee, that such deficiencies represent material weaknesses
in the Company’s internal control over financial reporting even though these material weaknesses did not result in any material
errors or any restatement of the Company’s previously reported financial results. For further discussion of these material weaknesses,
see “Item 4, Controls and Procedures.” A “material weakness” is a deficiency, or a combination of deficiencies,
in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of a company’s
annual or interim financial statements will not be prevented or detected on a timely basis. Management cannot be certain that other deficiencies
or material weaknesses will not arise or be identified or that the Company will be able to correct and maintain adequate controls over
financial processes and reporting in the future.
Management
and the Company’s Audit Committee are committed to achieving and maintaining a strong internal control environment and are currently
evaluating remediation efforts that will be designed and implemented to enhance the Company’s control environment. The identified
material weaknesses in internal control and procedures will only be considered remediated when the relevant controls have operated effectively
for a sufficient period of time for management to conclude that they have been remediated.
The
Company believes that it will be successful in remediating the material weaknesses identified by management, although there can be no
assurances in this regard. In addition, in the future, the Company may be unable to identify and remediate additional control deficiencies,
including material weaknesses. If not successfully remediated, the Company’s failure to establish and maintain effective disclosure
controls and procedures and internal control over financial reporting could result in material misstatements in, or restatements of,
the Company’s financial statements, could cause the Company to fail to meet its reporting obligations and/or could cause investors
to lose confidence in the Company’s reported financial information, which could adversely affect the trading price of the Company’s
common stock and harm the Company’s reputation. In addition, such failures could result in violations of applicable securities
laws, an inability to meet Nasdaq listing requirements, a default in covenants under the Company’s credit facilities, and/or exposure
to lawsuits, investigations or other legal proceedings.
ITEM
2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS.
No
unregistered sales or issuances of equity occurred during the quarter ended March 31, 2023.
ITEM
3. DEFAULTS UPON SENIOR SECURITIES.
None.
ITEM
4. MINE SAFETY DISCLOSURES.
Not
applicable.
ITEM
5. OTHER INFORMATION.
None
ITEM
6. EXHIBITS.
The
following exhibits are filed as part of, or incorporated by reference into, this Quarterly Report on Form 10-Q.
* |
Filed
herewith. |
** |
Furnished. |
SIGNATURES
Pursuant
to the requirements of Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the
undersigned, thereunto duly authorized.
|
METAL
SKY STAR ACQUISITION CORPORATION |
|
|
|
Date:
July 26, 2024 |
|
/s/
Wenxi He |
|
Name:
|
Wenxi
He |
|
Title: |
Chief
Executive Officer |
|
|
|
Date:
July 26, 2024 |
|
/s/
Wenxi He |
|
Name: |
Wenxi
He |
|
Title: |
Chief
Financial Officer |
Exhibit
31.1
CERTIFICATIONS
OF CHIEF EXECUTIVE OFFICER
PURSUANT TO SECTION 302
I,
Wenxi He, certify that:
1.
I have reviewed this Amendment No.1 to the quarterly report on 10-Q of Metal Sky Star Acquisition Corporation;
2.
Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary
to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the
period covered by this report;
3.
Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material
respects the financial condition, results of operations and cash flows of the Registrant as of, and for, the periods presented in this
report;
4.
The Registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act
Rules 13a-15(f) and 15d-15(f)) for the Registrant and have:
a.
Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision,
to ensure that material information relating to the Registrant, including its consolidated subsidiaries, is made known to us by others
within those entities, particularly during the period in which this report is being prepared;
b.
Designed such internal control over financial reporting or caused such internal control over financial reporting to be designed under
our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements
for external purposes in accordance with generally accepted accounting principles;
c.
Evaluated the effectiveness of the Registrant’s disclosure controls and procedures and presented in this report our conclusions
about the effectiveness of the disclosure controls and procedures as of the end of the period covered by this report based on such evaluation;
and
d.
Disclosed in this report any change in the Registrant’s internal control over financial reporting that occurred during the Registrant’s
most recent fiscal quarter (the Registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected,
or is reasonably likely to materially affect, the Registrant’s internal control over financial reporting; and
5.
The Registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial
reporting, to the Registrant’s auditors and the audit committee of the Registrant’s board of directors (or persons performing
the equivalent functions):
a.
All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are
reasonably likely to adversely affect the Registrant’s ability to record, process, summarize and report financial information;
and
b.
Any fraud, whether or not material, that involves management or other employees who have a significant role in the Registrant’s
internal control over financial reporting.
Date:
July 26, 2024 |
By:
|
/s/
Wenxi He |
|
|
Wenxi
He |
|
|
Chief
Executive Officer and Chairman |
|
|
(Principal
Executive Officer) |
Exhibit
31.2
CERTIFICATIONS
OF CHIEF FINANCIAL OFFICER
PURSUANT TO SECTION 302
I,
Wenxi He, certify that:
1.
I have reviewed this Amendment No.1 to the quarterly report on 10-Q of Metal Sky Star Acquisition Corporation;
2.
Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary
to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the
period covered by this report;
3.
Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material
respects the financial condition, results of operations and cash flows of the Registrant as of, and for, the periods presented in this
report;
4.
The Registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act
Rules 13a-15(f) and 15d-15(f)) for the Registrant and have:
a.
Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision,
to ensure that material information relating to the Registrant, including its consolidated subsidiaries, is made known to us by others
within those entities, particularly during the period in which this report is being prepared;
b.
Designed such internal control over financial reporting or caused such internal control over financial reporting to be designed under
our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements
for external purposes in accordance with generally accepted accounting principles;
c.
Evaluated the effectiveness of the Registrant’s disclosure controls and procedures and presented in this report our conclusions
about the effectiveness of the disclosure controls and procedures as of the end of the period covered by this report based on such evaluation;
and
d.
Disclosed in this report any change in the Registrant’s internal control over financial reporting that occurred during the Registrant’s
most recent fiscal quarter (the Registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected,
or is reasonably likely to materially affect, the Registrant’s internal control over financial reporting; and
5.
The Registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial
reporting, to the Registrant’s auditors and the audit committee of the Registrant’s board of directors (or persons performing
the equivalent functions):
a.
All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are
reasonably likely to adversely affect the Registrant’s ability to record, process, summarize and report financial information;
and
b.
Any fraud, whether or not material, that involves management or other employees who have a significant role in the Registrant’s
internal control over financial reporting.
Date:
July 26, 2024 |
By:
|
/s/
Wenxi He |
|
|
Wenxi
He
Chief Financial Officer |
|
|
(Principal
Financial and Accounting Officer) |
Exhibit
32.1
CERTIFICATION
PURSUANT TO
18 U.S.C. SECTION 1350
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
In
connection with this Amendment No.1 to the quarterly report on Form 10-Q of Metal Sky Star Acquisition Corporation (the “Company”)
for the period ended March 31, 2023 as filed with the Securities and Exchange Commission on the date hereof (the “Report”),
the undersigned, in the capacities and on the date indicated below, hereby certifies pursuant to 18 U.S.C. Section 1350, as adopted pursuant
to Section 906 of the Sarbanes-Oxley Act of 2002, that to his knowledge:
1.
The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
2.
The information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of
the Company.
Date:
July 26, 2024 |
By:
|
/s/
Wenxi He |
|
|
Wenxi
He |
|
|
Chief
Executive Officer and Chairman |
|
|
(Principal
Executive Officer) |
A
signed original of this written statement required by Section 906 of the Sarbanes-Oxley Act of 2002 has been provided to the Company
and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.
Exhibit
32.2
CERTIFICATION
PURSUANT TO
18 U.S.C. SECTION 1350
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
In
connection with this Amendment No.1 to the quarterly report on 10-Q of Metal Sky Star Acquisition Corporation (the “Company”)
for the period ended March 31, 2023 as filed with the Securities and Exchange Commission on the date hereof (the “Report”),
the undersigned, in the capacities and on the date indicated below, hereby certifies pursuant to 18 U.S.C. Section 1350, as adopted pursuant
to Section 906 of the Sarbanes-Oxley Act of 2002, that to her knowledge:
1.
The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
2.
The information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of
the Company.
Date:
July 26, 2024 |
By:
|
/s/
Wenxi He |
|
|
Wenxi
He
Chief Financial Officer |
|
|
(Principal
Financial and Accounting Officer) |
A
signed original of this written statement required by Section 906 of the Sarbanes-Oxley Act of 2002 has been provided to the Company
and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.
v3.24.2
Cover - shares
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Jul. 26, 2024 |
May 09, 2023 |
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|
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Entity File Number |
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|
|
|
Entity Registrant Name |
METAL
SKY STAR ACQUISITION CORPORATION
|
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Entity Central Index Key |
0001882464
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v3.24.2
Balance Sheets (Unaudited) - USD ($)
|
Mar. 31, 2023 |
Dec. 31, 2022 |
Current assets: |
|
|
Cash in escrow |
$ 132,368
|
$ 178,652
|
Prepaid insurance |
822
|
39,683
|
Total current assets |
133,190
|
218,335
|
Noncurrent assets: |
|
|
Marketable securities held in trust account |
58,200,919
|
116,673,481
|
Total noncurrent assets |
58,200,919
|
116,673,481
|
Total assets |
58,334,109
|
116,891,816
|
Current liabilities: |
|
|
Accrued expenses |
289,136
|
146,738
|
Promissory note- related party |
793,551
|
|
Total current liabilities |
1,082,687
|
146,738
|
Noncurrent liabilities: |
|
|
Deferred underwriting commissions |
2,875,000
|
2,875,000
|
Total noncurrent liabilities |
2,875,000
|
2,875,000
|
Total liabilities |
3,957,687
|
3,021,738
|
Commitments and contingencies (Note 6) |
|
|
Ordinary shares subject to possible redemption, 5,614,676 and 11,500,000 shares at redemption value $10.37 and $10.15 per value at March 31, 2023 and December 31, 2022, respectively |
58,200,919
|
116,673,481
|
Shareholders’ (Deficit) Equity: |
|
|
Ordinary shares, $0.001 par value; 50,000,000 shares authorized; 3,205,000 and 3,205,000 shares issued and outstanding at March 31, 2023 and December 31, 2022, respectively, excluding 5,614,676 and 11,500,000 shares subject to possible redemption at March 31, 2023 and December 31, 2022, respectively |
3,205
|
3,205
|
Accumulated deficit |
(3,827,702)
|
(2,806,608)
|
Total Shareholders’ (Deficit) Equity |
(3,824,497)
|
(2,803,403)
|
TOTAL LIABILITIES AND SHAREHOLDERS’ (DEFICIT) EQUITY |
$ 58,334,109
|
$ 116,891,816
|
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v3.24.2
Balance Sheets (Unaudited) (Parenthetical) - $ / shares
|
Mar. 31, 2023 |
Dec. 31, 2022 |
Statement of Financial Position [Abstract] |
|
|
Temporary Equity, Shares Outstanding |
5,614,676
|
11,500,000
|
Temporary equity, redemption price per share |
$ 10.37
|
$ 10.15
|
Ordinary shares, par value |
$ 0.001
|
$ 0.001
|
Ordinary shares, shares authorized |
50,000,000
|
50,000,000
|
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3,205,000
|
3,205,000
|
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3,205,000
|
3,205,000
|
X |
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v3.24.2
Statements of Operations (Unaudited) - USD ($)
|
3 Months Ended |
Mar. 31, 2023 |
Mar. 31, 2022 |
Formation and operational costs |
|
$ 263,418
|
$ 3,550
|
Loss from operation costs |
|
263,418
|
3,550
|
Operating loss |
|
(263,418)
|
(3,550)
|
Other income: |
|
|
|
Interest earned on marketable securities held in trust account |
|
636,054
|
|
Unrealized gained on marketable securities held in trust account |
|
222,866
|
|
Total other income |
|
858,920
|
|
Income (loss) before income taxes |
|
595,502
|
(3,550)
|
Income tax expense |
|
|
|
Net income (loss) |
|
$ 595,502
|
$ (3,550)
|
Ordinary Shares Subject To Redemption [Member] |
|
|
|
Other income: |
|
|
|
Basic weighted average shares outstanding |
|
7,117,757
|
|
Diluted weighted average shares outstanding |
|
7,117,757
|
|
Basic net income (loss) per share |
|
$ 0.13
|
|
Diluted net income (loss) per share |
|
$ 0.13
|
|
Non Redeemable Ordinary Shares [Member] |
|
|
|
Other income: |
|
|
|
Basic weighted average shares outstanding |
[1] |
3,205,000
|
2,500,000
|
Diluted weighted average shares outstanding |
[1] |
3,205,000
|
2,500,000
|
Basic net income (loss) per share |
|
$ (0.10)
|
$ (0.00)
|
Diluted net income (loss) per share |
|
$ (0.10)
|
$ (0.00)
|
|
|
X |
- DefinitionThe amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.
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v3.24.2
Statements of Changes in Shareholders' (Deficit) Equity (Unaudited) - USD ($)
|
Common Stock [Member] |
Additional Paid-in Capital [Member] |
Retained Earnings [Member] |
Total |
Balance at Dec. 31, 2021 |
$ 2,875
|
$ 22,125
|
$ (24,850)
|
$ 150
|
Balance, Shares at Dec. 31, 2021 |
2,875,000
|
|
|
|
Net income (loss) |
|
|
(3,550)
|
(3,550)
|
Balance at Mar. 31, 2022 |
$ 2,875
|
22,125
|
(28,400)
|
(3,400)
|
Balance, Shares at Mar. 31, 2022 |
2,875,000
|
|
|
|
Balance at Dec. 31, 2022 |
$ 3,205
|
|
(2,806,608)
|
(2,803,403)
|
Balance, Shares at Dec. 31, 2022 |
3,205,000
|
|
|
|
Subsequent measurement of ordinary shares subject to possible redemption (additional funding for business combination extension) |
|
|
(757,676)
|
(757,676)
|
Subsequent measurement of ordinary shares subject to redemption (interest earned and unrealized gain on trust account) |
|
|
(858,920)
|
(858,920)
|
Net income (loss) |
|
|
595,502
|
595,502
|
Balance at Mar. 31, 2023 |
$ 3,205
|
|
$ (3,827,702)
|
$ (3,824,497)
|
Balance, Shares at Mar. 31, 2023 |
3,205,000
|
|
|
|
X |
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v3.24.2
Statements of Cash Flows (Unaudited) - USD ($)
|
3 Months Ended |
Mar. 31, 2023 |
Mar. 31, 2022 |
Cash flows from operating activities: |
|
|
Net income (loss) |
$ 595,502
|
$ (3,550)
|
Adjustments to reconcile net income (loss) to net cash Used in operating activities: |
|
|
Interest earned on marketable securities held in trust account |
(636,054)
|
|
Unrealized gain on marketable securities held in trust account |
(222,866)
|
|
Amortization |
38,861
|
|
Net changes in operating assets & liabilities: |
|
|
Deferred offering costs |
|
(120,993)
|
Accrued offering costs |
|
82,693
|
Accrued expenses |
142,398
|
|
Net cash used in operating activities |
(82,159)
|
(41,850)
|
Cash flows from investing activities: |
|
|
Investment of cash in trust account |
(757,676)
|
|
Cash withdrawn from trust account to redeem public shares |
60,089,158
|
|
Net cash provided by investing activities |
59,331,482
|
|
Cash flows from financing activities: |
|
|
Borrowings from related party |
793,551
|
|
Redemption of public shares |
(60,089,158)
|
|
Net cash used in financing activities |
(59,295,607)
|
|
Net decrease in cash and cash equivalents |
(46,284)
|
(41,850)
|
Cash and cash equivalents at beginning of period |
178,652
|
95,978
|
Cash and cash equivalents at end of period |
132,368
|
54,128
|
Supplemental disclosure of non-cash investing and financing Activities: |
|
|
Deferred offering cost included in accrued offering costs |
|
82,693
|
Subsequent measurement of ordinary shares subject to redemption (interest earned and unrealized gain on trust account) |
$ 1,616,596
|
|
X |
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v3.24.2
DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS (AS RESTATED)
|
3 Months Ended |
Mar. 31, 2023 |
Accounting Policies [Abstract] |
|
DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS (AS RESTATED) |
NOTE
1. DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS (AS RESTATED)
Organization
and General
Metal
Sky Star Acquisition Corporation (the “Company”) is a blank check company incorporated in the Cayman Islands on May 5, 2021.
The Company was formed for the purpose of effecting a merger, share exchange, asset acquisition, stock purchase, reorganization or similar
business combination with one or more businesses (“Business Combination”).
The
Company’s efforts in identifying prospective target businesses will not be limited to a particular geographic region. 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.
The
Company’s sponsor is M-Star Management Corporation, a British Virgin Islands incorporated company (the “Sponsor”).
At March 31, 2023, the Company had not yet commenced any operations. All activity through March 31, 2023 relates to the Company’s
formation and the initial public offering (“IPO”) and its Business Combination. The Company will not generate any operating
revenues until after the completion of a Business Combination, at the earliest. The Company will generate non-operating income in the
form of interest income from the proceeds derived from the IPO. The Company has selected December 31 as its fiscal year-end.
The
Company will have 9 months from the closing of the IPO (or up to 22 months from the closing of our initial public offering if we extend
the period of time to consummate a business combination) to consummate a Business Combination (the “Combination Period”).
If the Company fails to consummate a Business Combination within the Combination Period, it will trigger its automatic winding up, liquidation
and subsequent dissolution pursuant to the terms of the Company’s amended and restated memorandum and articles of association.
As a result, this has the same effect as if the Company had formally gone through a voluntary liquidation procedure under the Companies
Law. Accordingly, no vote would be required from the Company’s shareholders to commence such a voluntary winding up, liquidation
and subsequent dissolution.
On
April 5, 2022, the Company consummated the IPO of 11,500,000 units which includes an additional 1,500,000 units as a result of the underwriter’s
fully exercise of the over-allotment, at $10.00 per Unit, generating gross proceeds of $115,000,000, which is described in Note 3.
The
Trust Account
As
of April 5, 2022, a total of $115,682,250 of the net proceeds from the IPO and the private placement transaction completed with the Sponsor,
was deposited in a trust account established for the benefit of the Company’s public shareholders with Wilmington Trust, National
Association acting as trustee. The amount of funds currently held in the trust account in excess of $115,000,000 will be transferred
to the Company’s escrow cash account for use as its working capital. As of March 31, 2023, and December 31, 2022, the Company had
$58,200,919 and $116,673,481 held in the Wilmington Trust account respectively.
The
funds held In the Trust Account will be invested only in United States government treasury bills, bonds or notes having a maturity of
180 days or less, or in money market funds meeting the applicable conditions under Rule 2a-7 promulgated under the Investment Company
Act and that invest solely in United States government treasuries. Except with respect to interest earned on the funds held in the Trust
Account that may be released to the Company to pay its income or other tax obligations, the proceeds will not be released from the Trust
Account until the earlier of the completion of a Business Combination or the Company’s liquidation.
Liquidity
On
April 5, 2022, the Company consummated the IPO of 11,500,000 units (including the exercise of the over-allotment option by the underwriters
in the IPO) at $10.00 per unit (the “Public Units’), generating gross proceeds of $115,000,000. Each Unit consists of one
ordinary share, one redeemable warrant to purchase one ordinary share (each a “Warrant”, and, collectively, the “Warrants”),
and one right to receive one-tenth (1/10) of an ordinary share upon the consummation of a Business Combination.
Simultaneously
with the consummation of the IPO, the Company sold to its Sponsor units at $ per unit in a private placement generating
total gross proceeds of $ which is described in Note 4.
Offering
costs amounted to $5,704,741 consisting of $2,300,000 of underwriting fees, $2,875,000 of deferred underwriting fees, and $529,741 of
other offering costs. Except for $25,000 of subscription of ordinary shares (as defined in Note 5), the Company received net proceeds
of $115,682,250 from the IPO and the private placement.
As
of March 31, 2023 and December 31, 2022, the Company had $132,368 and $178,652 of cash held in escrow for use as working capital.
In
September 2021, the Company repurchased 1,437,500 of founder shares for $25,000. In September 2021, the Company issued of founder
shares for $25,000 which include an aggregate of up to 375,000 ordinary shares subject to forfeiture by the Sponsor to the extent that
the underwriter’s over-allotment is not exercised in full or in part, so that the Sponsor will collectively own % of the Company’s
issued and outstanding ordinary shares after the IPO. On April 5, 2022, the underwriter exercised the over-allotment option in full,
accordingly, no Founder Shares are subject to forfeiture.
Going
Concern and Management Liquidity Plan
As
of March 31, 2023, the Company had $132,368 in cash and working capital deficit of $949,497.
The
Company’s liquidity needs up to the closing of the IPO on April 5, 2022 had been satisfied through proceeds from notes payable
and advances from related party and from the issuance of common stock.
In
order to finance transaction costs in connection with a Business Combination, the Company’s Sponsor or an affiliate of the Sponsor
or certain of the Company’s officers and directors may, but are not obligated to, provide the Company with working capital. The
Company’s management plans to continue its efforts to complete a Business Combination within the Combination Period after the closing
of the Initial Public Offering.
If
our estimate of the costs of identifying a target business, undertaking in-depth due diligence and negotiating a business combination
are less than the actual amount necessary to do so, we may have insufficient funds available to operate our business prior to our business
combination. Moreover, we may need to obtain other financing either to complete our business combination or because we become obligated
to redeem a significant number of our public shares upon consummation of our business combination, in which case we may issue additional
securities or incur debt in connection with such business combination. Subject to compliance with applicable securities laws, we would
only complete such financing simultaneously with the completion of our business combination.
If
we are unable to complete our business combination because we do not have sufficient funds available to us, we will be forced to cease
operations and liquidate the Trust Account. In addition, following our business combination, if cash on hand is insufficient, we may
need to obtain additional financing in order to meet our obligations.
We have 22 months from the closing of the Initial Public Offering to consummate a Business Combination. It is uncertain that we will
be able to consummate a Business Combination by this time. If a Business Combination is not consummated by this date, there will be a
mandatory liquidation and subsequent dissolution.
In
connection with the Company’s assessment of going concern considerations in accordance with the Accounting Standards Codification
(the “ASC”) issued by Financial Accounting Standards Board (the “FASB”) 205-40, “Presentation of Financial
Statements — Going Concern,” management has determined that mandatory liquidation, should a Business Combination not occur,
and potential subsequent dissolution raises substantial doubt about the Company’s ability to continue as a going concern for a
reasonable period of time, which is considered to be one year from the issuance of the financial statements.
Restatement
on Previously Issued Financial Statements
In
connection with the preparation of the 10-K for the year ended December 31, 2023, management of the Company identified that cash held
in Trust Account (marketable securities held in Trust Account) and deferred underwriting commissions were improperly classified as current
assets and current liabilities instead of noncurrent assets and noncurrent liabilities, respectively. In accordance with FASB ASC Topic
210 Balance Sheet, the fund held in the Trust Account should not be classified as current assets as it will be used for other than current
operation purposes, and deferred offering commissions should not be classified as current liabilities as it will be settled out of the
funds held in the Trust Account, the misclassification resulted in an overstatement of current assets and current liabilities, and an
understatement of non-current assets and non-current liabilities as of April 5, 2022, June 30, 2022, September 30, 2022, December 31,
2022, March 31, 2023, June 30, 2023 and September 30, 2023, respectively.
The
following table illustrates the impact of the restatement of the cash held in Trust Account (marketable securities held in Trust Account)
and deferred underwriting commissions on the Company’s balance sheets as of March 31, 2023 and December 31, 2022:
SCHEDULE
OF RESTATEMENT OF CASH HELD IN TRUST ACCOUNT
As of March 31, 2023: | |
As Previously Reported | | |
Adjustment | | |
As Restated | |
Current assets: | |
| | | |
| | | |
| | |
Marketable securities held in Trust Account | |
$ | 58,200,919 | | |
$ | (58,200,919 | ) | |
$ | - | |
Total current assets | |
| 58,334,109 | | |
| (58,200,919 | ) | |
| 133,190 | |
Noncurrent assets: | |
| | | |
| | | |
| | |
Marketable securities held in Trust Account | |
| - | | |
| 58,200,919 | | |
| 58,200,919 | |
Total noncurrent assets | |
| - | | |
| 58,200,919 | | |
| 58,200,919 | |
Total assets | |
| 58,334,109 | | |
| - | | |
| 58,334,109 | |
| |
| | | |
| | | |
| | |
Current liabilities: | |
| | | |
| | | |
| | |
Deferred underwriting commissions | |
$ | 2,875,000 | | |
$ | (2,875,000 | ) | |
$ | - | |
Total current liabilities | |
| 3,957,687 | | |
| (2,875,000 | ) | |
| 1,082,687 | |
Noncurrent liabilities: | |
| | | |
| | | |
| | |
Deferred underwriting commissions | |
| - | | |
| 2,875,000 | | |
| 2,875,000 | |
Total noncurrent liabilities | |
| - | | |
| 2,875,000 | | |
| 2,875,000 | |
Total liabilities | |
| 3,957,687 | | |
| - | | |
| 3,957,687 | |
As of December 31, 2022: | |
As Previously Reported | | |
Adjustment | | |
As Restated | |
Current assets: | |
| | | |
| | | |
| | |
Marketable securities held in Trust Account | |
$ | 116,673,481 | | |
$ | (116,673,481 | ) | |
$ | - | |
Total current assets | |
| 116,891,816 | | |
| (116,673,481 | ) | |
| 218,335 | |
Noncurrent assets: | |
| | | |
| | | |
| | |
Marketable securities held in Trust Account | |
| - | | |
| 116,673,481 | | |
| 116,673,481 | |
Total noncurrent assets | |
| - | | |
| 116,673,481 | | |
| 116,673,481 | |
Total assets | |
| 116,891,816 | | |
| - | | |
| 116,891,816 | |
| |
| | | |
| | | |
| | |
Current liabilities: | |
| | | |
| | | |
| | |
Deferred underwriting commissions | |
$ | 2,875,000 | | |
$ | (2,875,000 | ) | |
$ | - | |
Total current liabilities | |
| 3,021,738 | | |
| (2,875,000 | ) | |
| 146,738 | |
Noncurrent liabilities: | |
| | | |
| | | |
| | |
Deferred underwriting commissions | |
| - | | |
| 2,875,000 | | |
| 2,875,000 | |
Total noncurrent liabilities | |
| - | | |
| 2,875,000 | | |
| 2,875,000 | |
Total liabilities | |
| 3,021,738 | | |
| - | | |
| 3,021,738 | |
|
X |
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- DefinitionThe entire disclosure for the business description and basis of presentation concepts. Business description describes the nature and type of organization including but not limited to organizational structure as may be applicable to holding companies, parent and subsidiary relationships, business divisions, business units, business segments, affiliates and information about significant ownership of the reporting entity. Basis of presentation describes the underlying basis used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).
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v3.24.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
|
3 Months Ended |
Mar. 31, 2023 |
Accounting Policies [Abstract] |
|
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
NOTE
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis
of Presentation
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.
Emerging
Growth Company
The
Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our
Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements
that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required
to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding
executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory
vote on executive compensation and shareholders’ approval of any golden parachute payments not previously approved.
Further,
Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting
standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do
not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting
standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements
that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of
such extended transition period which means that when a standard is issued or revised and it has different application dates for public
or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies
adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which
is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult
or impossible because of the potential differences in accounting standards used.
Use
of Estimates
The
preparation of financial statements in conformity with GAAP requires 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 expenses during the reporting period.
Making
estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of
a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating
its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ
significantly from those estimates.
Cash
and Cash Equivalents
The
Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents.
The Company have cash held in escrow $132,368 and $178,652 as of March 31, 2023 and December 31, 2022 respectively. The Company did not
have any cash equivalents as of March 31, 2023 and December 31, 2022.
Marketable
Securities Held in Trust Account
As
per ASC Topic 230, “Statement of Cash Flows” (“ASC 230”), operating cash flows include interest and dividend
income receipts related to investments in other reporting entities or deposits with financial institutions (i.e., returns on investment).
Interest income earned on Investments held in Trust Account is fully reinvested into the Trust Account and therefore considered as an
adjustment to reconcile net income/(loss) to net cash used in operating activities in the Statements of Cash Flows. Such interest income
reinvested will be used to redeem all or a portion of the ordinary shares upon the completion of a business combination.
At
March 31, 2023, substantially all of the assets held in the Trust Account were held in U.S. Treasury securities. The Company’s
marketable securities held in the Trust Account are classified as trading securities. Trading securities are presented on the balance
sheet at fair value at the end of each reporting period. Gains and losses resulting from the change in fair value of marketable securities
held in Trust Account are included in interest earned and unrealized gain on marketable securities held in Trust Account in the accompanying
statements of operations. The estimated fair values of investments held in Trust Account are determined using available market information.
The
securities are presented on the balance sheets at fair value at the end of each reporting period. Earnings on these securities are included
in dividends, interest earned, and unrealized gain on marketable securities held in Trust Account in the accompanying statements of operations
and are automatically reinvested. The fair value for these securities is determined using quoted market prices in active markets for
identical assets.
During
the three months ended March 31, 2023, interest earned from the Trust account amounted to $858,920, which $636,054 was reinvested in
the Trust Account. $222,866 was also recognized as unrealized gain on investments held in the Trust account during the three months ended
March 31, 2023.
During
the three months ended March 31, 2023, $60,089,158 was withdrawn from the Trust account for the redemption of 5,588,324 public shares.
Deferred
Offering Costs
Offering
costs consist of underwriting, legal, accounting, registration and other expenses incurred through the balance sheet date that directly
related to the IPO. As of April 5, 2022, offering costs amounted to $5,704,741 consisting of $2,300,000 of underwriting fees, $2,875,000
of deferred underwriting fees, and $529,741 of other offering costs. The Company complies with the requirements of ASC 340-10-S99-1 and
SEC Staff Accounting Bulletin Topic 5A – “Expenses of Offering”. The Company allocates offering costs between public
shares, public rights and public warrants based on the estimated fair values of public shares and public rights at the date of
issuance.
Income
Taxes
The
Company complies with the accounting and reporting requirements of ASC Topic 740, “Income Taxes,” which requires an asset
and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed
for differences between the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible
amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income.
Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized.
ASC
Topic 740 prescribes a recognition threshold and a measurement attribute for the 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 that the Cayman Islands is the Company’s
only major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits, if any, as income
tax expense. There were no unrecognized tax benefits as of March 31, 2023 and December 31, 2022 and no amounts accrued for interest and
penalties. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material
deviation from its position.
The
Company may be subject to potential examination by foreign taxing authorities in the area of income taxes. These potential examinations
may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with
foreign tax laws. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change
over the next twelve months.
The
Company is considered to be an exempted Cayman Islands company with no connection to any other taxable jurisdiction and is presently
not subject to income taxes or income tax filing requirements in the Cayman Islands or the United States. As such, the Company’s
tax provision was zero for the periods presented.
Net
Income (Loss) Per Share
Net
loss per share is computed by dividing net loss by the weighted average number of ordinary shares outstanding during the period, excluding
ordinary shares subject to forfeiture. The calculation of diluted income (loss) per ordinary shares
does not consider the effect of the warrants issued in connection with the (i) Initial Public Offering, and (ii) the private placement
since the exercise of the warrants is contingent upon the occurrence of future events. The warrants are exercisable to purchase 5,915,000
shares of ordinary shares in the aggregate. As of March 31, 2023, the Company did not have any dilutive securities or other contracts
that could, potentially, be exercised or converted into ordinary shares and then share in the earnings of the Company. As a result, diluted
net income (loss) per ordinary shares is the same as basic net income (loss) per ordinary shares for the periods presented.
The
net income (loss) per share presented in the statement of operations is based on the following:
SCHEDULE
OF NET INCOME (LOSS) PER SHARE
| |
| | |
| | |
| | |
| |
| |
For the three months ended March 31, 2023 | | |
For
the three months ended March 31, 2022 | |
Basic and Diluted net income (loss) per share: | |
Non-redeemable shares | | |
Redeemable shares | | |
Non-redeemable shares | | |
Redeemable shares | |
Numerators: | |
| | |
| | |
| | |
| |
Allocation of net losses | |
$ | (317,028 | ) | |
$ | (704,066 | ) | |
$ | (3,550 | ) | |
$ | - | |
Accretion of temporary equity | |
| - | | |
| 757,676 | | |
| - | | |
| - | |
Accretion of temporary equity – (interest earned and unrealized gain on trust account) | |
| - | | |
| 858,920 | | |
| - | | |
| - | |
Allocation of net income (loss) | |
$ | (317,028 | ) | |
$ | 912,530 | | |
$ | (3,550 | ) | |
$ | - | |
| |
| | | |
| | | |
| | | |
| | |
Denominators: | |
| | | |
| | | |
| | | |
| | |
Weighted-average shares outstanding | |
| 3,205,000 | | |
| 7,117,757 | | |
| 2,500,000 | | |
| - | |
Basic and diluted net income (loss) per share | |
$ | (0.10 | ) | |
$ | 0.13 | | |
$ | (0.00 | ) | |
$ | - | |
Concentration
of Credit Risk
Financial
instruments that potentially subject the Company to concentration of credit risk consist of a cash account in a financial institution.
The Company has not experienced losses on this account and management believes the Company is not exposed to significant risks on such
account.
Fair
Value of Financial Instruments
The
fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC Topic 820, “Fair Value
Measurements and Disclosures,” approximates the carrying amounts represented in the accompanying balance sheet, primarily due to
their short-term nature.
Recently
Issued Accounting Standards
On
August 16, 2022, the Inflation Reduction Act of 2022 (the “IR Act”) was signed into federal law. The IR Act provides for,
among other things, a new U.S. federal 1% excise tax on certain repurchases (including redemptions) of stock by publicly traded domestic
(i.e., U.S.) corporations and certain domestic subsidiaries of publicly traded foreign corporations. The excise tax is imposed on the
repurchasing corporation itself, not its shareholders from which shares are repurchased. The amount of the excise tax is generally 1%
of the fair market value of the shares repurchased at the time of the repurchase. However, for purposes of calculating the excise tax,
repurchasing corporations are permitted to net the fair market value of certain new stock issuances against the fair market value of
stock repurchases during the same taxable year. In addition, certain exceptions apply to the excise tax. The U.S. Department of the Treasury
(the “Treasury”) has been given authority to provide regulations and other guidance to carry out and prevent the abuse or
avoidance of the excise tax. The IR Act applies only to repurchases that occur after December 31, 2022.
Because
there is a possibility that the Company may acquire a U.S. domestic corporation or engage in a transaction in which a domestic corporation
becomes our parent or our affiliate and our securities will trade on Nasdaq following the date of this prospectus, we may become a “covered
corporation”.
Management
does not believe that any recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material
effect on the Company’s financial statements.
Warrants
The
Company evaluates the Public and Private Warrants as either equity-classified or liability-classified instruments based on an assessment
of the warrants’ specific terms and applicable authoritative guidance in Financial Accounting FASB ASC 480, and ASC 815. The assessment
considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant
to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including whether the warrants
are indexed to the Company’s own ordinary shares, among other conditions for equity classification. Pursuant to such evaluation,
both Public and Private Warrants will be classified in shareholders’ equity.
Ordinary
Shares Subject to Possible Redemption
The
Company accounts for its ordinary shares subject to possible redemption in accordance with the guidance in ASC Topic 480 “Distinguishing
Liabilities from Equity.” Ordinary shares subject to mandatory redemption is classified as a liability instrument and is measured
at fair value. Conditionally redeemable ordinary shares (including ordinary shares that feature redemption rights that is either within
the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control)
is classified as temporary equity. At all other times, ordinary shares is classified as shareholders’ equity. The Company’s
ordinary shares features certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence
of uncertain future events. Accordingly, ordinary shares subject to possible redemption is presented at redemption value (plus any interest
earned on the Trust Account) as temporary equity, outside of the shareholders’ equity section of the Company’s balance sheet.
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v3.24.2
INITIAL PUBLIC OFFERING
|
3 Months Ended |
Mar. 31, 2023 |
Initial Public Offering |
|
INITIAL PUBLIC OFFERING |
NOTE
3. INITIAL PUBLIC OFFERING
On
April 5, 2022, the Company sold 11,500,000 Units (including the issuance of 1,500,000 Units as a result of the underwriter’s fully
exercise of the over-allotment) at a price of $10.00 per Unit, generating gross proceeds of $115,000,000 related to the IPO. Each Unit
consists of one ordinary share, one redeemable warrant (each a “Warrant”, and, collectively, the “Warrants”),
and one right to receive one-tenth (1/10) of an ordinary share upon the consummation of an Initial Business Combination. Each one redeemable
warrants entitle the holder thereof to purchase one ordinary share, and each ten rights entitle the holder thereof to receive one ordinary
share at the closing of a Business Combination. No fractional shares issued upon separation of the Units, and only whole Warrants will
trade.
The
Company granted the underwriter a 45-day option from the date of the IPO to purchase up to an additional 1,500,000 Public Units to cover
over-allotments. On April 5, 2022, the underwriter exercised the over-allotment option in full to purchase 1,500,000 Public Units, at
a purchase price of $10.00 per Public Unit, generating gross proceeds to the Company of $15,000,000 (see Note 7).
At
March 31, 2023, the ordinary share reflect in the balance sheet are reconciled in the following tables:
SCHEDULE
OF ORDINARY SHARES REFLECTED IN BALANCE SHEET
| |
| | |
Gross proceeds from public shares | |
$ | 115,000,000 | |
Less: | |
| | |
Proceeds allocated to public rights | |
| (8,510,000 | ) |
Proceeds allocated to public warrants | |
| (5,290,000 | ) |
Allocation of offering costs related to ordinary shares | |
| (5,020,172 | ) |
Redemption of Public Shares | |
| (60,089,158 | ) |
Plus: | |
| | |
Accretion of carrying value to redemption value | |
| 19,577,848 | |
Subsequent measurement of ordinary shares subject to possible redemption (interest earned and unrealized gain on trust account) | |
| 2,532,401 | |
Ordinary shares subject to possible redemption (plus any interest earned on the Trust Account) | |
$ | 58,200,919 | |
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v3.24.2
PRIVATE PLACEMENT
|
3 Months Ended |
Mar. 31, 2023 |
Private Placement |
|
PRIVATE PLACEMENT |
NOTE
4. PRIVATE PLACEMENT
The
Sponsor has committed to purchase an aggregate of 300,000 Placement Units (or 330,000 Placement Units if the underwriters’ over-allotment
is exercised in full) at a price of $10.00 per Placement Unit, ($3,000,000 in the aggregate, or $3,300,000 in the aggregate if the underwriters’
over-allotment is exercised in full), from the Company in a private placement that will occur simultaneously with the closing of the
IPO (the “Private Placement”). On April 5, 2022, simultaneously with the consummation of the IPO transaction, the Company
received Private Placement funds of $ from the Sponsor and consummated the Private Placement transaction. The private units
are identical to the Public Units sold in the IPO.
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v3.24.2
RELATED PARTY TRANSACTIONS
|
3 Months Ended |
Mar. 31, 2023 |
Related Party Transactions [Abstract] |
|
RELATED PARTY TRANSACTIONS |
NOTE
5. RELATED PARTY TRANSACTIONS
Founder
Shares
In
May 2021, Harneys Fiduciary (Cayman) Limited transferred one ordinary share to the Sponsor for par value. On July 5, 2021 the Company
redeemed the one share for par value and the Sponsor purchased 1,437,500 ordinary shares for an aggregate price of $.
The
1,437,500 founder shares (for purposes hereof referred to as the “Founder Shares”) include an aggregate of up to
shares subject to forfeiture by the Sponsor to the extent that the underwriters’ over-allotment is not exercised in full or in
part, so that the Sponsor will collectively own of the Company’s issued and outstanding shares after the IPO.
In
September 2021, the Company repurchased 1,437,500 of founder shares for $25,000. In September 2021, the Company issued 2,875,000 of founder
shares for $ which include an aggregate of up to shares subject to forfeiture by the Sponsor to the extent that the underwriters’
over-allotment is not exercised in full or in part, so that the Sponsor will collectively own of the Company’s issued and outstanding
shares after the IPO. On April 5, 2022, the underwriter exercised its over-allotment option, as a result, no Founder Shares are subject
to forfeiture.
Administrative
Services Agreement
The
Company entered into an administrative services agreement, commencing on April 5, 2022, through the earlier of the Company’s consummation
of a Business Combination or its liquidation, to pay to the Sponsor a total of $10,000 per month for office space, secretarial and administrative
services provided to members of the Company’s management team. For the three months ended as of March 31, 2023, the Company incurred
$30,000 in fees for these services.
Sponsor
Promissory Note— Related Party
On
June 15, 2021, the Company issued an unsecured promissory note to the Sponsor, pursuant to which the Company may borrow up to an aggregate
principal amount of $. On December 15, 2021, Company amended the promissory note to extend the due date. The promissory note is
non-interest bearing and payable on the earlier of (i) March 31, 2022 or (ii) the consummation of the IPO. As of March 31, 2023, the
principal amount due and owing under the promissory note was nil, which was paid off as of April 5, 2022.
In
addition, in order to finance transaction costs in connection with an intended initial business combination, the Sponsor or an affiliate
of the Sponsor or certain of our officers and directors may, but are not obligated to, loan us funds as may be required. If the Company
complete an initial business combination, Company would repay such loaned amounts. In the event that the initial business combination
does not close, Company may use a portion of the working capital held outside the trust account to repay such loaned amounts but no proceeds
from the trust account would be used for such repayment. Up to $ of such loans may be convertible into units at a price of $
per unit (which, for example, would result in the holders being issued ordinary shares, rights and 150,000 warrants to
purchase 150,000 shares if $ of notes were so converted) at the option of the lender. The units would be identical to the placement
units issued to the initial holder. The terms of such loans by the officers and directors of the Company, if any, have not been determined
and no written agreements exist with respect to such loans. The management do not expect to seek loans from parties other than our sponsor
or an affiliate of the Sponsor as the management do not believe third parties will be willing to loan such funds and provide a waiver
against any and all rights to seek access to funds in our trust account.
On
January 3, 2023, the Company issued a promissory note in the principal amount of up to $ (the “Promissory Note”)
to M-Star Management Corp. Pursuant to which the Sponsor shall loan to the Company up to $ to pay the extension fee and transaction
cost. On January 4, 2023, the Company requested to draw the funds of $ and deposited it into the trust account to extend the period
of time the Company has to consummate a business combination by one month to February 5, 2023. The $ extension fee represents
approximately $ per public share. The Notes bear no interest and are repayable in full upon the earlier of (a) December 31, 2023
or (b) the date of the consummation of the Company’s initial business combination. The issuance of the Note was made pursuant to
the exemption from registration contained in Section 4(a)(2) of the Securities Act of 1933, as amended. Starting on February 2023, the
extension fee changed into $187,188 due to 5,885,324 public shares were redeemed.
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v3.24.2
COMMITMENTS AND CONTINGENCIES (AS RESTATED)
|
3 Months Ended |
Mar. 31, 2023 |
Commitments and Contingencies Disclosure [Abstract] |
|
COMMITMENTS AND CONTINGENCIES (AS RESTATED) |
NOTE
6. COMMITMENTS AND CONTINGENCIES (AS RESTATED)
Risks
and Uncertainties
Management
continues to evaluate the impact of the COVID-19 pandemic and has concluded that while it is reasonably possible that the virus could
have a negative effect on the Company’s financial position, results of its operations 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.
In
the beginning of February 2022, the Russian Federation and Belarus commenced a military action against the country of Ukraine. As a result
of this action, various nations, including the United States, have instituted economic sanctions against the Russian Federation and Belarus.
The impact of this action and related sanctions on the world economy are not determinable as of the date of these financial statements.
On
August 16, 2022, IR Act was signed into federal law. The IR Act provides for, among other things, a new U.S. federal 1% excise tax on
certain repurchases (including redemptions) of stock by publicly traded domestic (i.e., U.S.) corporations and certain domestic subsidiaries
of publicly traded foreign corporations. The excise tax is imposed on the repurchasing corporation itself, not its shareholders from
which shares are repurchased. The amount of the excise tax is generally 1% of the fair market value of the shares repurchased at the
time of the repurchase. However, for purposes of calculating the excise tax, repurchasing corporations are permitted to net the fair
market value of certain new stock issuances against the fair market value of stock repurchases during the same taxable year. In addition,
certain exceptions apply to the excise tax. The U.S. Department of the Treasury has been given authority to provide regulations and other
guidance to carry out and prevent the abuse or avoidance of the excise tax. The IR Act applies only to repurchases that occur after December
31, 2022.
Any
redemption or other repurchase that occurs after December 31, 2022, in connection with a Business Combination, extension vote or otherwise,
may be subject to the excise tax. Whether and to what extent the Company would be subject to the excise tax in connection with a Business
Combination, extension vote or otherwise would depend on a number of factors, including (i) the fair market value of the redemptions
and repurchases in connection with the Business Combination, extension or otherwise, (ii) the structure of a Business Combination, (iii)
the nature and amount of any “PIPE” or other equity issuances in connection with a Business Combination (or otherwise issued
not in connection with a Business Combination but issued within the same taxable year of a Business Combination) and (iv) the content
of regulations and other guidance from the Treasury. In addition, because the excise tax would be payable by the Company and not by the
redeeming holder, the mechanics of any required payment of the excise tax have not been determined. The foregoing could cause a reduction
in the cash available on hand to complete a Business Combination and in the Company’s ability to complete a Business Combination.
Because
there is a possibility that the Company may acquire a U.S. domestic corporation or engage in a transaction in which a domestic corporation
becomes our parent or our affiliate and our securities will trade on Nasdaq following the date of this prospectus, we may become a “covered
corporation”.
Registration
Rights
The
holders of the Founder Shares will be entitled to registration rights pursuant to a registration rights agreement to be signed prior
to or on the effective date of the IPO. The holders of these securities are entitled to make up to three demands, excluding short form
demands, that the Company register such securities. In addition, the holders have certain “piggy-back” registration rights
with respect to registration statements filed subsequent to the consummation of a Business Combination and rights to require the Company
to register for resale such securities pursuant to Rule 415 under the Securities Act. The Company will bear the expenses incurred in
connection with the filing of any such registration statements.
Underwriting
Agreement
On
August 10, 2021, the Company engaged Ladenburg Thalmann & Co. Inc. as its underwriter. The Company will grant the underwriters a
45-day option to purchase up to 1,500,000 additional Units to cover over-allotments at the IPO price, less the underwriting discounts
and commissions.
Ladenburg
Thalmann has agreed to revise the warrant agreement that the warrant is exercisable on the later of one year after the closing of this
offering or the consummation of an initial business combination.
The
underwriters will be entitled to a cash underwriting discount of: (i) two percent (2.0%) of the gross proceeds of the IPO, or $2,300,000
with the underwriters’ over-allotment exercised in full. In addition, the underwriters are entitled to a deferred fee of two and
one half percent (2.50%) of the gross proceeds of the IPO, or $2,875,000 with the underwriters’ over- allotment exercised in full
upon closing of the Business Combination. The deferred fee will be paid in cash upon the closing of a Business Combination from the amounts
held in the Trust Account, subject to the terms of the underwriting agreement. As of March 31, 2023 and December 31, 2022, the Company
have deferred underwriting commissions $2,875,000 as noncurrent liabilities.
Professional
Fees
The
Company has paid professional fees of $25,000 upon initial filing with the SEC of the registration statement for the public offering,
and $150,000 at the closing of the public offering as of April 5, 2022. The Company entered into the agreement with a retainer of $5,000
per month starting from April 1, 2022. As of March 31, 2023, the Company incurred $15,000 in fees for these services.
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v3.24.2
SHAREHOLDERS’ DEFICIT
|
3 Months Ended |
Mar. 31, 2023 |
Equity [Abstract] |
|
SHAREHOLDERS’ DEFICIT |
NOTE
7. SHAREHOLDERS’ DEFICIT
Ordinary
Shares
The
Company is authorized to issue 50,000,000 ordinary shares, with a par value of $0.001 per share. Holders of the ordinary shares are entitled
to one vote for each ordinary share. At April 5, 2022, there was 3,205,000 ordinary shares issued and outstanding, excluding 11,500,000
ordinary shares subject to possible redemption. The Sponsor has agreed to forfeit 375,000 ordinary shares to the extent that the over-allotment
option is not exercised in full by the underwriter. On April 5, 2022, the underwriter fully exercised the over-allotment option, as such
there are no ordinary shares subject to forfeiture.
Public
Warrants
Each
warrant entitles the holder to purchase one ordinary share at a price of $11.50 per share commencing 30 days after the completion of
its initial business combination and expiring five years from after the completion of an initial business combination. No fractional
warrant will be issued and only whole warrants will trade. The Company may redeem the warrants at a price of $0.01 per warrant upon 30
days’ notice, only in the event that the last sale price of the ordinary shares is at least $18.00 per share for any 20 trading
days within a 30-trading day period ending on the third day prior to the date on which notice of redemption is given, provided there
is an effective registration statement and current prospectus in effect with respect to the ordinary shares underlying such warrants
during the 30 day redemption period. If a registration statement is not effective within 60 days following the consummation of a business
combination, warrant holders may, until such time as there is an effective registration statement and during any period when the Company
shall have failed to maintain an effective registration statement, exercise warrants on a cashless basis pursuant to an available exemption
from registration under the Securities Act.
In
addition, if (a) the Company issues additional ordinary shares or equity-linked securities for capital raising purposes in connection
with the closing of the initial Business Combination at an issue price or effective issue price of less than $9.20 per share (with such
issue price or effective issue price to be determined in good faith by our board of directors), (b) the aggregate gross proceeds from
such issuances represent more than 60% of the total equity proceeds, and interest thereon, available for the funding of our initial business
combination, and (c) the volume weighted average trading price of the ordinary shares during the 20 trading day period starting on the
trading day prior to the day on which the Company consummates the initial Business Combination (such price, the “Market Value”)
is below $9.20 per share, the exercise price of the warrants will be adjusted (to the nearest cent) to be equal to 115% of the Market
Value, and the last sales price of the ordinary shares that triggers the Company’s right to redeem the Warrants will be adjusted
(to the nearest cent) to be equal to 180% of the Market Value.
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- DefinitionThe entire disclosure for equity.
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v3.24.2
Fair Value Measurements
|
3 Months Ended |
Mar. 31, 2023 |
Fair Value Disclosures [Abstract] |
|
Fair Value Measurements |
Note
8 – Fair Value Measurements
The
Company complies with ASC 820, “Fair Value Measurements”, for its financial assets and liabilities that are re-measured and
reported at fair value at each reporting period, and non-financial assets and liabilities that are re-measured and reported at fair value
at least annually. ASC 820 determines fair value to be the price that would be received to sell an asset or would be paid to transfer
a liability (i.e., the exit price) in an orderly transaction between market participants at the measurement date.
The
following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used
in order to value the assets and liabilities:
Level
1: Quoted prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which
transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis.
Level
2: Observable inputs other than Level inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or
liabilities and quoted prices for identical assets or liabilities in markets that are not active.
Level
3: Unobservable inputs based on our assessment of the assumptions that market participants would use in pricing the asset or liability.
At
March 31, 2023, assets held in the trust account were entirely comprised of marketable securities.
The
following table presents information about the Company’s assets that are measured at fair value on a recurring basis at March 31,
2023 and December 31, 2022 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair
value.
SCHEDULE OF ASSETS MEASURED AT FAIR VALUE ON A RECURRING BASIS
Assets March 31, 2023 | |
Quoted Prices in Active Markets (Level 1) | | |
Significant Other Observable Inputs (Level 2) | | |
Significant Other Unobservable Inputs (Level 3) | |
Marketable Securities held in Trust Account | |
$ | 58,200,919 | | |
$ | - | | |
$ | - | |
Assets December 31, 2022 | |
Quoted Prices in Active Markets (Level 1) | | |
Significant Other Observable Inputs (Level 2) | | |
Significant Other Unobservable Inputs (Level 3) | |
Marketable Securities held in Trust Account | |
$ | 116,673,481 | | |
$ | - | | |
$ | - | |
|
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- DefinitionThe entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.
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v3.24.2
SUBSEQUENT EVENTS
|
3 Months Ended |
Mar. 31, 2023 |
Subsequent Events [Abstract] |
|
SUBSEQUENT EVENTS |
NOTE
9. SUBSEQUENT EVENTS
In
accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure
of events that occur after the balance sheet date but before financial statements are issued, the Company has evaluated all events or
transactions that occurred up to May 9, 2023, the date the financial statements were available to issue. Based upon this review, the
Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements except
the following:
Merger
Agreement
On
April 12, 2023, Metal Sky entered into an Agreement and Plan of Merger (the “Merger Agreement”) with Future Dao Group Holding
Limited, a Cayman Islands exempted company (the “Future Dao”), and Future Dao League Limited, a Cayman Islands exempted company
and wholly owned subsidiary of Future Dao (the “Merger Sub”). Pursuant to the Merger Agreement and subject to the terms and
conditions set forth therein, (i) Merger Sub will merge with and into Metal Sky (the “First Merger”), with Metal Sky surviving
the First Merger as a wholly owned subsidiary of Future Dao, and (ii) Metal Sky will merge with and into Future Dao (the “Second
Merger” and together with the First Merger, the “Mergers”), with Future Dao surviving the Second Merger (the “Second
Business Combination”). Immediately prior to the First Effective Time, Future Dao will effect a recapitalization of its equity
securities (the “Recapitalization”) including a share split of each outstanding Future Dao Ordinary Share into such number
of Future Dao Ordinary Shares, calculated in accordance with the terms of the Merger Agreement, such that, based on a value of $350 million
for all of the outstanding Future Dao Ordinary Shares, each Future Dao Ordinary Share will have a value of $10.00 per share after giving
effect to such share split (the “Share Split”). The Business Combination has been unanimously
approved by the boards of directors of both Metal Sky and Future Dao pursuant to a written resolution. The Business Combination is expected
to close prior to the end of 2023.
Related
Party Transactions
In
April 2023, the Sponsor paid a total of $ operating fees on behalf of the Company. The payment by the Sponsor was not considered
as drawdown of the Promissory Note.
On
May 4, 2023, the Company drew down $187,155 from the Promissory Note in purpose to pay the extension fee and transaction cost for May
2023.
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- DefinitionThe entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.
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v3.24.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
|
3 Months Ended |
Mar. 31, 2023 |
Accounting Policies [Abstract] |
|
Basis of Presentation |
Basis
of Presentation
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.
|
Emerging Growth Company |
Emerging
Growth Company
The
Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our
Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements
that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required
to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding
executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory
vote on executive compensation and shareholders’ approval of any golden parachute payments not previously approved.
Further,
Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting
standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do
not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting
standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements
that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of
such extended transition period which means that when a standard is issued or revised and it has different application dates for public
or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies
adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which
is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult
or impossible because of the potential differences in accounting standards used.
|
Use of Estimates |
Use
of Estimates
The
preparation of financial statements in conformity with GAAP requires 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 expenses during the reporting period.
Making
estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of
a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating
its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ
significantly from those estimates.
|
Cash and Cash Equivalents |
Cash
and Cash Equivalents
The
Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents.
The Company have cash held in escrow $132,368 and $178,652 as of March 31, 2023 and December 31, 2022 respectively. The Company did not
have any cash equivalents as of March 31, 2023 and December 31, 2022.
|
Marketable Securities Held in Trust Account |
Marketable
Securities Held in Trust Account
As
per ASC Topic 230, “Statement of Cash Flows” (“ASC 230”), operating cash flows include interest and dividend
income receipts related to investments in other reporting entities or deposits with financial institutions (i.e., returns on investment).
Interest income earned on Investments held in Trust Account is fully reinvested into the Trust Account and therefore considered as an
adjustment to reconcile net income/(loss) to net cash used in operating activities in the Statements of Cash Flows. Such interest income
reinvested will be used to redeem all or a portion of the ordinary shares upon the completion of a business combination.
At
March 31, 2023, substantially all of the assets held in the Trust Account were held in U.S. Treasury securities. The Company’s
marketable securities held in the Trust Account are classified as trading securities. Trading securities are presented on the balance
sheet at fair value at the end of each reporting period. Gains and losses resulting from the change in fair value of marketable securities
held in Trust Account are included in interest earned and unrealized gain on marketable securities held in Trust Account in the accompanying
statements of operations. The estimated fair values of investments held in Trust Account are determined using available market information.
The
securities are presented on the balance sheets at fair value at the end of each reporting period. Earnings on these securities are included
in dividends, interest earned, and unrealized gain on marketable securities held in Trust Account in the accompanying statements of operations
and are automatically reinvested. The fair value for these securities is determined using quoted market prices in active markets for
identical assets.
During
the three months ended March 31, 2023, interest earned from the Trust account amounted to $858,920, which $636,054 was reinvested in
the Trust Account. $222,866 was also recognized as unrealized gain on investments held in the Trust account during the three months ended
March 31, 2023.
During
the three months ended March 31, 2023, $60,089,158 was withdrawn from the Trust account for the redemption of 5,588,324 public shares.
|
Deferred Offering Costs |
Deferred
Offering Costs
Offering
costs consist of underwriting, legal, accounting, registration and other expenses incurred through the balance sheet date that directly
related to the IPO. As of April 5, 2022, offering costs amounted to $5,704,741 consisting of $2,300,000 of underwriting fees, $2,875,000
of deferred underwriting fees, and $529,741 of other offering costs. The Company complies with the requirements of ASC 340-10-S99-1 and
SEC Staff Accounting Bulletin Topic 5A – “Expenses of Offering”. The Company allocates offering costs between public
shares, public rights and public warrants based on the estimated fair values of public shares and public rights at the date of
issuance.
|
Income Taxes |
Income
Taxes
The
Company complies with the accounting and reporting requirements of ASC Topic 740, “Income Taxes,” which requires an asset
and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed
for differences between the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible
amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income.
Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized.
ASC
Topic 740 prescribes a recognition threshold and a measurement attribute for the 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 that the Cayman Islands is the Company’s
only major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits, if any, as income
tax expense. There were no unrecognized tax benefits as of March 31, 2023 and December 31, 2022 and no amounts accrued for interest and
penalties. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material
deviation from its position.
The
Company may be subject to potential examination by foreign taxing authorities in the area of income taxes. These potential examinations
may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with
foreign tax laws. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change
over the next twelve months.
The
Company is considered to be an exempted Cayman Islands company with no connection to any other taxable jurisdiction and is presently
not subject to income taxes or income tax filing requirements in the Cayman Islands or the United States. As such, the Company’s
tax provision was zero for the periods presented.
|
Net Income (Loss) Per Share |
Net
Income (Loss) Per Share
Net
loss per share is computed by dividing net loss by the weighted average number of ordinary shares outstanding during the period, excluding
ordinary shares subject to forfeiture. The calculation of diluted income (loss) per ordinary shares
does not consider the effect of the warrants issued in connection with the (i) Initial Public Offering, and (ii) the private placement
since the exercise of the warrants is contingent upon the occurrence of future events. The warrants are exercisable to purchase 5,915,000
shares of ordinary shares in the aggregate. As of March 31, 2023, the Company did not have any dilutive securities or other contracts
that could, potentially, be exercised or converted into ordinary shares and then share in the earnings of the Company. As a result, diluted
net income (loss) per ordinary shares is the same as basic net income (loss) per ordinary shares for the periods presented.
The
net income (loss) per share presented in the statement of operations is based on the following:
SCHEDULE
OF NET INCOME (LOSS) PER SHARE
| |
| | |
| | |
| | |
| |
| |
For the three months ended March 31, 2023 | | |
For
the three months ended March 31, 2022 | |
Basic and Diluted net income (loss) per share: | |
Non-redeemable shares | | |
Redeemable shares | | |
Non-redeemable shares | | |
Redeemable shares | |
Numerators: | |
| | |
| | |
| | |
| |
Allocation of net losses | |
$ | (317,028 | ) | |
$ | (704,066 | ) | |
$ | (3,550 | ) | |
$ | - | |
Accretion of temporary equity | |
| - | | |
| 757,676 | | |
| - | | |
| - | |
Accretion of temporary equity – (interest earned and unrealized gain on trust account) | |
| - | | |
| 858,920 | | |
| - | | |
| - | |
Allocation of net income (loss) | |
$ | (317,028 | ) | |
$ | 912,530 | | |
$ | (3,550 | ) | |
$ | - | |
| |
| | | |
| | | |
| | | |
| | |
Denominators: | |
| | | |
| | | |
| | | |
| | |
Weighted-average shares outstanding | |
| 3,205,000 | | |
| 7,117,757 | | |
| 2,500,000 | | |
| - | |
Basic and diluted net income (loss) per share | |
$ | (0.10 | ) | |
$ | 0.13 | | |
$ | (0.00 | ) | |
$ | - | |
|
Concentration of Credit Risk |
Concentration
of Credit Risk
Financial
instruments that potentially subject the Company to concentration of credit risk consist of a cash account in a financial institution.
The Company has not experienced losses on this account and management believes the Company is not exposed to significant risks on such
account.
|
Fair Value of Financial Instruments |
Fair
Value of Financial Instruments
The
fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC Topic 820, “Fair Value
Measurements and Disclosures,” approximates the carrying amounts represented in the accompanying balance sheet, primarily due to
their short-term nature.
|
Recently Issued Accounting Standards |
Recently
Issued Accounting Standards
On
August 16, 2022, the Inflation Reduction Act of 2022 (the “IR Act”) was signed into federal law. The IR Act provides for,
among other things, a new U.S. federal 1% excise tax on certain repurchases (including redemptions) of stock by publicly traded domestic
(i.e., U.S.) corporations and certain domestic subsidiaries of publicly traded foreign corporations. The excise tax is imposed on the
repurchasing corporation itself, not its shareholders from which shares are repurchased. The amount of the excise tax is generally 1%
of the fair market value of the shares repurchased at the time of the repurchase. However, for purposes of calculating the excise tax,
repurchasing corporations are permitted to net the fair market value of certain new stock issuances against the fair market value of
stock repurchases during the same taxable year. In addition, certain exceptions apply to the excise tax. The U.S. Department of the Treasury
(the “Treasury”) has been given authority to provide regulations and other guidance to carry out and prevent the abuse or
avoidance of the excise tax. The IR Act applies only to repurchases that occur after December 31, 2022.
Because
there is a possibility that the Company may acquire a U.S. domestic corporation or engage in a transaction in which a domestic corporation
becomes our parent or our affiliate and our securities will trade on Nasdaq following the date of this prospectus, we may become a “covered
corporation”.
Management
does not believe that any recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material
effect on the Company’s financial statements.
|
Warrants |
Warrants
The
Company evaluates the Public and Private Warrants as either equity-classified or liability-classified instruments based on an assessment
of the warrants’ specific terms and applicable authoritative guidance in Financial Accounting FASB ASC 480, and ASC 815. The assessment
considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant
to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including whether the warrants
are indexed to the Company’s own ordinary shares, among other conditions for equity classification. Pursuant to such evaluation,
both Public and Private Warrants will be classified in shareholders’ equity.
|
Ordinary Shares Subject to Possible Redemption |
Ordinary
Shares Subject to Possible Redemption
The
Company accounts for its ordinary shares subject to possible redemption in accordance with the guidance in ASC Topic 480 “Distinguishing
Liabilities from Equity.” Ordinary shares subject to mandatory redemption is classified as a liability instrument and is measured
at fair value. Conditionally redeemable ordinary shares (including ordinary shares that feature redemption rights that is either within
the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control)
is classified as temporary equity. At all other times, ordinary shares is classified as shareholders’ equity. The Company’s
ordinary shares features certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence
of uncertain future events. Accordingly, ordinary shares subject to possible redemption is presented at redemption value (plus any interest
earned on the Trust Account) as temporary equity, outside of the shareholders’ equity section of the Company’s balance sheet.
|
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v3.24.2
DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS (AS RESTATED) (Tables)
|
3 Months Ended |
Mar. 31, 2023 |
Accounting Policies [Abstract] |
|
SCHEDULE OF RESTATEMENT OF CASH HELD IN TRUST ACCOUNT |
The
following table illustrates the impact of the restatement of the cash held in Trust Account (marketable securities held in Trust Account)
and deferred underwriting commissions on the Company’s balance sheets as of March 31, 2023 and December 31, 2022:
SCHEDULE
OF RESTATEMENT OF CASH HELD IN TRUST ACCOUNT
As of March 31, 2023: | |
As Previously Reported | | |
Adjustment | | |
As Restated | |
Current assets: | |
| | | |
| | | |
| | |
Marketable securities held in Trust Account | |
$ | 58,200,919 | | |
$ | (58,200,919 | ) | |
$ | - | |
Total current assets | |
| 58,334,109 | | |
| (58,200,919 | ) | |
| 133,190 | |
Noncurrent assets: | |
| | | |
| | | |
| | |
Marketable securities held in Trust Account | |
| - | | |
| 58,200,919 | | |
| 58,200,919 | |
Total noncurrent assets | |
| - | | |
| 58,200,919 | | |
| 58,200,919 | |
Total assets | |
| 58,334,109 | | |
| - | | |
| 58,334,109 | |
| |
| | | |
| | | |
| | |
Current liabilities: | |
| | | |
| | | |
| | |
Deferred underwriting commissions | |
$ | 2,875,000 | | |
$ | (2,875,000 | ) | |
$ | - | |
Total current liabilities | |
| 3,957,687 | | |
| (2,875,000 | ) | |
| 1,082,687 | |
Noncurrent liabilities: | |
| | | |
| | | |
| | |
Deferred underwriting commissions | |
| - | | |
| 2,875,000 | | |
| 2,875,000 | |
Total noncurrent liabilities | |
| - | | |
| 2,875,000 | | |
| 2,875,000 | |
Total liabilities | |
| 3,957,687 | | |
| - | | |
| 3,957,687 | |
As of December 31, 2022: | |
As Previously Reported | | |
Adjustment | | |
As Restated | |
Current assets: | |
| | | |
| | | |
| | |
Marketable securities held in Trust Account | |
$ | 116,673,481 | | |
$ | (116,673,481 | ) | |
$ | - | |
Total current assets | |
| 116,891,816 | | |
| (116,673,481 | ) | |
| 218,335 | |
Noncurrent assets: | |
| | | |
| | | |
| | |
Marketable securities held in Trust Account | |
| - | | |
| 116,673,481 | | |
| 116,673,481 | |
Total noncurrent assets | |
| - | | |
| 116,673,481 | | |
| 116,673,481 | |
Total assets | |
| 116,891,816 | | |
| - | | |
| 116,891,816 | |
| |
| | | |
| | | |
| | |
Current liabilities: | |
| | | |
| | | |
| | |
Deferred underwriting commissions | |
$ | 2,875,000 | | |
$ | (2,875,000 | ) | |
$ | - | |
Total current liabilities | |
| 3,021,738 | | |
| (2,875,000 | ) | |
| 146,738 | |
Noncurrent liabilities: | |
| | | |
| | | |
| | |
Deferred underwriting commissions | |
| - | | |
| 2,875,000 | | |
| 2,875,000 | |
Total noncurrent liabilities | |
| - | | |
| 2,875,000 | | |
| 2,875,000 | |
Total liabilities | |
| 3,021,738 | | |
| - | | |
| 3,021,738 | |
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v3.24.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
|
3 Months Ended |
Mar. 31, 2023 |
Accounting Policies [Abstract] |
|
SCHEDULE OF NET INCOME (LOSS) PER SHARE |
The
net income (loss) per share presented in the statement of operations is based on the following:
SCHEDULE
OF NET INCOME (LOSS) PER SHARE
| |
| | |
| | |
| | |
| |
| |
For the three months ended March 31, 2023 | | |
For
the three months ended March 31, 2022 | |
Basic and Diluted net income (loss) per share: | |
Non-redeemable shares | | |
Redeemable shares | | |
Non-redeemable shares | | |
Redeemable shares | |
Numerators: | |
| | |
| | |
| | |
| |
Allocation of net losses | |
$ | (317,028 | ) | |
$ | (704,066 | ) | |
$ | (3,550 | ) | |
$ | - | |
Accretion of temporary equity | |
| - | | |
| 757,676 | | |
| - | | |
| - | |
Accretion of temporary equity – (interest earned and unrealized gain on trust account) | |
| - | | |
| 858,920 | | |
| - | | |
| - | |
Allocation of net income (loss) | |
$ | (317,028 | ) | |
$ | 912,530 | | |
$ | (3,550 | ) | |
$ | - | |
| |
| | | |
| | | |
| | | |
| | |
Denominators: | |
| | | |
| | | |
| | | |
| | |
Weighted-average shares outstanding | |
| 3,205,000 | | |
| 7,117,757 | | |
| 2,500,000 | | |
| - | |
Basic and diluted net income (loss) per share | |
$ | (0.10 | ) | |
$ | 0.13 | | |
$ | (0.00 | ) | |
$ | - | |
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v3.24.2
INITIAL PUBLIC OFFERING (Tables)
|
3 Months Ended |
Mar. 31, 2023 |
Initial Public Offering |
|
SCHEDULE OF ORDINARY SHARES REFLECTED IN BALANCE SHEET |
At
March 31, 2023, the ordinary share reflect in the balance sheet are reconciled in the following tables:
SCHEDULE
OF ORDINARY SHARES REFLECTED IN BALANCE SHEET
| |
| | |
Gross proceeds from public shares | |
$ | 115,000,000 | |
Less: | |
| | |
Proceeds allocated to public rights | |
| (8,510,000 | ) |
Proceeds allocated to public warrants | |
| (5,290,000 | ) |
Allocation of offering costs related to ordinary shares | |
| (5,020,172 | ) |
Redemption of Public Shares | |
| (60,089,158 | ) |
Plus: | |
| | |
Accretion of carrying value to redemption value | |
| 19,577,848 | |
Subsequent measurement of ordinary shares subject to possible redemption (interest earned and unrealized gain on trust account) | |
| 2,532,401 | |
Ordinary shares subject to possible redemption (plus any interest earned on the Trust Account) | |
$ | 58,200,919 | |
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v3.24.2
Fair Value Measurements (Tables)
|
3 Months Ended |
Mar. 31, 2023 |
Fair Value Disclosures [Abstract] |
|
SCHEDULE OF ASSETS MEASURED AT FAIR VALUE ON A RECURRING BASIS |
The
following table presents information about the Company’s assets that are measured at fair value on a recurring basis at March 31,
2023 and December 31, 2022 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair
value.
SCHEDULE OF ASSETS MEASURED AT FAIR VALUE ON A RECURRING BASIS
Assets March 31, 2023 | |
Quoted Prices in Active Markets (Level 1) | | |
Significant Other Observable Inputs (Level 2) | | |
Significant Other Unobservable Inputs (Level 3) | |
Marketable Securities held in Trust Account | |
$ | 58,200,919 | | |
$ | - | | |
$ | - | |
Assets December 31, 2022 | |
Quoted Prices in Active Markets (Level 1) | | |
Significant Other Observable Inputs (Level 2) | | |
Significant Other Unobservable Inputs (Level 3) | |
Marketable Securities held in Trust Account | |
$ | 116,673,481 | | |
$ | - | | |
$ | - | |
|
X |
- DefinitionTabular disclosure of financial instrument measured at fair value on recurring or nonrecurring basis. Includes, but is not limited to, instrument classified in shareholders' equity.
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v3.24.2
SCHEDULE OF RESTATEMENT OF CASH HELD IN TRUST ACCOUNT (Details) - USD ($)
|
Mar. 31, 2023 |
Dec. 31, 2022 |
Current assets: |
|
|
Marketable securities held in Trust Account |
|
|
Total current assets |
133,190
|
218,335
|
Noncurrent assets: |
|
|
Marketable securities held in Trust Account |
58,200,919
|
116,673,481
|
Total noncurrent assets |
58,200,919
|
116,673,481
|
Total assets |
58,334,109
|
116,891,816
|
Current liabilities: |
|
|
Deferred underwriting commissions |
|
|
Total current liabilities |
1,082,687
|
146,738
|
Noncurrent liabilities: |
|
|
Deferred underwriting commissions |
2,875,000
|
2,875,000
|
Total noncurrent liabilities |
2,875,000
|
2,875,000
|
Total liabilities |
3,957,687
|
3,021,738
|
Previously Reported [Member] |
|
|
Current assets: |
|
|
Marketable securities held in Trust Account |
58,200,919
|
116,673,481
|
Total current assets |
58,334,109
|
116,891,816
|
Noncurrent assets: |
|
|
Marketable securities held in Trust Account |
|
|
Total noncurrent assets |
|
|
Total assets |
58,334,109
|
116,891,816
|
Current liabilities: |
|
|
Deferred underwriting commissions |
2,875,000
|
2,875,000
|
Total current liabilities |
3,957,687
|
3,021,738
|
Noncurrent liabilities: |
|
|
Deferred underwriting commissions |
|
|
Total noncurrent liabilities |
|
|
Total liabilities |
3,957,687
|
3,021,738
|
Revision of Prior Period, Reclassification, Adjustment [Member] |
|
|
Current assets: |
|
|
Marketable securities held in Trust Account |
(58,200,919)
|
(116,673,481)
|
Total current assets |
(58,200,919)
|
(116,673,481)
|
Noncurrent assets: |
|
|
Marketable securities held in Trust Account |
58,200,919
|
116,673,481
|
Total noncurrent assets |
58,200,919
|
116,673,481
|
Total assets |
|
|
Current liabilities: |
|
|
Deferred underwriting commissions |
(2,875,000)
|
(2,875,000)
|
Total current liabilities |
(2,875,000)
|
(2,875,000)
|
Noncurrent liabilities: |
|
|
Deferred underwriting commissions |
2,875,000
|
2,875,000
|
Total noncurrent liabilities |
2,875,000
|
2,875,000
|
Total liabilities |
|
|
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v3.24.2
DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS (AS RESTATED) (Details Narrative) - USD ($)
|
|
1 Months Ended |
3 Months Ended |
|
Apr. 05, 2022 |
Sep. 30, 2021 |
Mar. 31, 2023 |
Dec. 31, 2022 |
Subsidiary, Sale of Stock [Line Items] |
|
|
|
|
Gross proceeds |
|
|
$ (115,000,000)
|
|
Proceeds from IPO and Private Placement |
$ 115,682,250
|
|
|
|
Cash held in escrow |
115,000,000
|
|
132,368
|
$ 178,652
|
Cash held in trust |
|
|
58,200,919
|
$ 116,673,481
|
Subscription of ordinary shares |
$ 25,000
|
|
|
|
Number of founder shares repurchased |
|
1,437,500
|
|
|
Repurchased founder shares value |
|
$ 25,000
|
|
|
Issued founder shares value |
|
$ 25,000
|
|
|
Ordinary shares subject to forfeiture |
|
375,000
|
|
|
Cash |
|
|
132,368
|
|
Working Capital |
|
|
949,497
|
|
Sponsor [Member] |
|
|
|
|
Subsidiary, Sale of Stock [Line Items] |
|
|
|
|
Number of founder shares issued |
|
2,875,000
|
|
|
IPO [Member] |
|
|
|
|
Subsidiary, Sale of Stock [Line Items] |
|
|
|
|
Number of shares issued |
11,500,000
|
|
|
|
Price per share |
$ 10.00
|
|
|
|
Gross proceeds |
$ 115,000,000
|
|
$ 2,875,000
|
|
Offering costs |
5,704,741
|
|
|
|
Underwriting fees |
2,300,000
|
|
|
|
Deferred underwriting fees |
2,875,000
|
|
|
|
Other offering costs |
$ 529,741
|
|
|
|
Over-Allotment Option [Member] |
|
|
|
|
Subsidiary, Sale of Stock [Line Items] |
|
|
|
|
Number of shares issued |
330,000
|
|
|
|
Over-Allotment Option [Member] | Sponsor [Member] |
|
|
|
|
Subsidiary, Sale of Stock [Line Items] |
|
|
|
|
Ownership percentage |
|
20.00%
|
|
|
Over-Allotment Option [Member] | Underwriters [Member] |
|
|
|
|
Subsidiary, Sale of Stock [Line Items] |
|
|
|
|
Number of shares issued |
1,500,000
|
|
|
|
Price per share |
$ 10.00
|
|
|
|
Gross proceeds |
$ 15,000,000
|
|
|
|
Private Placement [Member] |
|
|
|
|
Subsidiary, Sale of Stock [Line Items] |
|
|
|
|
Number of shares issued |
300,000
|
|
|
|
Price per share |
$ 10.00
|
|
|
|
Private Placement [Member] | Sponsor [Member] |
|
|
|
|
Subsidiary, Sale of Stock [Line Items] |
|
|
|
|
Number of shares issued |
330,000
|
|
|
|
Price per share |
$ 10.00
|
|
|
|
Gross proceeds |
$ 3,300,000
|
|
|
|
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v3.24.2
SCHEDULE OF NET INCOME (LOSS) PER SHARE (Details) - USD ($)
|
3 Months Ended |
Mar. 31, 2023 |
Mar. 31, 2022 |
Accretion of temporary equity |
$ 19,577,848
|
|
Allocation of net income (loss) |
595,502
|
$ (3,550)
|
Non Redeemable Shares [Member] |
|
|
Allocation of net losses |
(317,028)
|
(3,550)
|
Accretion of temporary equity |
|
|
Accretion of temporary equity – (interest earned and unrealized gain on trust account) |
|
|
Allocation of net income (loss) |
$ (317,028)
|
$ (3,550)
|
Weighted-average shares outstanding, basic |
3,205,000
|
2,500,000
|
Weighted-average shares outstanding, diluted |
3,205,000
|
2,500,000
|
Basic net income (loss) per share |
$ (0.10)
|
$ (0.00)
|
Diluted net income (loss) per share |
$ (0.10)
|
$ (0.00)
|
Redeemable Shares [Member] |
|
|
Allocation of net losses |
$ (704,066)
|
|
Accretion of temporary equity |
757,676
|
|
Accretion of temporary equity – (interest earned and unrealized gain on trust account) |
858,920
|
|
Allocation of net income (loss) |
$ 912,530
|
|
Weighted-average shares outstanding, basic |
7,117,757
|
|
Weighted-average shares outstanding, diluted |
7,117,757
|
|
Basic net income (loss) per share |
$ 0.13
|
|
Diluted net income (loss) per share |
$ 0.13
|
|
X |
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v3.24.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)
|
|
3 Months Ended |
|
Apr. 05, 2022 |
Mar. 31, 2023 |
Mar. 31, 2022 |
Dec. 31, 2022 |
Subsidiary, Sale of Stock [Line Items] |
|
|
|
|
Cash in escrow |
$ 115,000,000
|
$ 132,368
|
|
$ 178,652
|
Interest earned |
|
858,920
|
|
|
Reinvested in Trust Account |
|
636,054
|
|
|
Unrealized gain on investments |
|
222,866
|
|
|
Redemption of public shares, withdraw |
|
$ 60,089,158
|
|
|
Redeemed of public shares |
|
5,588,324
|
|
|
Unrecognized tax benefits |
|
$ 0
|
|
0
|
Accrued for interest and penalties |
|
$ 0
|
|
$ 0
|
Warrants exercisable |
|
5,915,000
|
|
|
IPO [Member] |
|
|
|
|
Subsidiary, Sale of Stock [Line Items] |
|
|
|
|
Offering costs |
5,704,741
|
|
|
|
Underwriting fees |
2,300,000
|
|
|
|
Deferred underwriting fees |
2,875,000
|
|
|
|
Other offering costs |
$ 529,741
|
|
|
|
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v3.24.2
SCHEDULE OF ORDINARY SHARES REFLECTED IN BALANCE SHEET (Details) - USD ($)
|
3 Months Ended |
Mar. 31, 2023 |
Mar. 31, 2022 |
Initial Public Offering |
|
|
Gross proceeds from public shares |
$ 115,000,000
|
|
Proceeds allocated to public rights |
(8,510,000)
|
|
Proceeds allocated to public warrants |
(5,290,000)
|
|
Allocation of offering costs related to ordinary shares |
(5,020,172)
|
|
Redemption of Public Shares |
(60,089,158)
|
|
Accretion of carrying value to redemption value |
19,577,848
|
|
Subsequent measurement of ordinary shares subject to possible redemption (interest earned and unrealized gain on trust account) |
2,532,401
|
|
Ordinary shares subject to possible redemption (plus any interest earned on the Trust Account) |
$ 58,200,919
|
|
X |
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v3.24.2
INITIAL PUBLIC OFFERING (Details Narrative) - USD ($)
|
|
3 Months Ended |
Apr. 05, 2022 |
Mar. 31, 2023 |
Subsidiary, Sale of Stock [Line Items] |
|
|
Gross proceeds |
|
$ (115,000,000)
|
IPO [Member] |
|
|
Subsidiary, Sale of Stock [Line Items] |
|
|
Number of shares issued |
11,500,000
|
|
Price per share |
$ 10.00
|
|
Gross proceeds |
$ 115,000,000
|
$ 2,875,000
|
Over-Allotment Option [Member] |
|
|
Subsidiary, Sale of Stock [Line Items] |
|
|
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330,000
|
|
Over-Allotment Option [Member] | Underwriters [Member] |
|
|
Subsidiary, Sale of Stock [Line Items] |
|
|
Number of shares issued |
1,500,000
|
|
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$ 10.00
|
|
Gross proceeds |
$ 15,000,000
|
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v3.24.2
PRIVATE PLACEMENT (Details Narrative)
|
Apr. 05, 2022
USD ($)
$ / shares
shares
|
Subsidiary, Sale of Stock [Line Items] |
|
Proceeds from issuance of private placement | $ |
$ 3,000,000
|
Sponsor [Member] |
|
Subsidiary, Sale of Stock [Line Items] |
|
Proceeds from issuance of private placement | $ |
$ 3,300,000
|
Private Placement [Member] |
|
Subsidiary, Sale of Stock [Line Items] |
|
Number of shares issued | shares |
300,000
|
Price per share | $ / shares |
$ 10.00
|
Private Placement [Member] | Sponsor [Member] |
|
Subsidiary, Sale of Stock [Line Items] |
|
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330,000
|
Price per share | $ / shares |
$ 10.00
|
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|
Subsidiary, Sale of Stock [Line Items] |
|
Number of shares issued | shares |
330,000
|
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$ 3,300,000
|
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v3.24.2
RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)
|
|
|
1 Months Ended |
3 Months Ended |
|
|
|
|
Jul. 05, 2021 |
Jun. 15, 2021 |
Feb. 28, 2023 |
Sep. 30, 2021 |
Mar. 31, 2023 |
Feb. 05, 2023 |
Jan. 04, 2023 |
Jan. 03, 2023 |
Apr. 05, 2022 |
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
|
Stock repurchased during period, shares |
|
|
|
1,437,500
|
|
|
|
|
|
Stock repurchased during period, value |
|
|
|
$ 25,000
|
|
|
|
|
|
Extesnsion fee |
|
|
$ 187,188
|
|
|
|
|
|
|
Number of public shares redeemed |
|
|
5,885,324
|
|
|
|
|
|
|
Over-Allotment Option [Member] |
|
|
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
|
Ordinary shares subject to forfeiture |
|
|
|
|
375,000
|
|
|
|
|
Over-Allotment Option [Member] | Sponsor [Member] |
|
|
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
|
Ownership percentage |
|
|
|
20.00%
|
|
|
|
|
|
Sponsor [Member] |
|
|
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
|
Debt instrument, principal amount |
|
$ 300,000
|
|
|
|
|
|
$ 1,000,000
|
|
Convertible debt |
|
$ 1,500,000
|
|
|
|
|
|
|
|
Conversion, price per share |
|
$ 10.00
|
|
|
|
|
|
|
|
Shares, new issuance |
|
150,000
|
|
|
|
|
|
|
|
Right, new issuance |
|
150,000
|
|
|
|
|
|
|
|
Warrant, purchase |
|
150,000
|
|
|
|
|
|
|
|
Extension fee and transaction |
|
|
|
|
|
|
|
$ 1,000,000
|
|
Funds |
|
|
|
|
|
|
$ 383,333
|
|
|
Extension fee |
|
|
|
|
|
$ 383,333
|
|
|
|
Extension fee public share |
|
|
|
|
|
$ 0.033
|
|
|
|
Related Party [Member] | Administrative Services Agreement [Member] |
|
|
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
|
Other receivables, net, current |
|
|
|
|
|
|
|
|
$ 10,000
|
Payment for administrative fees |
|
|
|
|
$ 30,000
|
|
|
|
|
Founder shares [Member] |
|
|
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
|
Stock repurchased during period, shares |
|
|
|
1,437,500
|
|
|
|
|
|
Stock repurchased during period, value |
|
|
|
$ 25,000
|
|
|
|
|
|
Founder shares [Member] | Sponsor [Member] |
|
|
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
|
Stock repurchased during period, shares |
1,437,500
|
|
|
2,875,000
|
|
|
|
|
|
Stock repurchased during period, value |
$ 25,000
|
|
|
$ 25,000
|
|
|
|
|
|
Ordinary shares subject to forfeiture |
187,500
|
|
|
375,000
|
|
|
|
|
|
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v3.24.2
COMMITMENTS AND CONTINGENCIES (AS RESTATED) (Details Narrative) - USD ($)
|
|
|
3 Months Ended |
|
Apr. 05, 2022 |
Aug. 10, 2021 |
Mar. 31, 2023 |
Dec. 31, 2022 |
Subsidiary, Sale of Stock [Line Items] |
|
|
|
|
Gross proceeds from initial public offering |
|
|
$ (115,000,000)
|
|
Deferred underwriting commissions |
|
|
$ 2,875,000
|
$ 2,875,000
|
Professional fees |
$ 25,000
|
|
|
|
Public offering closing Price |
$ 150,000
|
|
|
|
Monthly payment, description |
|
|
The Company entered into the agreement with a retainer of $5,000
per month starting from April 1, 2022
|
|
Fees for services |
|
|
$ 15,000
|
|
Over-Allotment Option [Member] |
|
|
|
|
Subsidiary, Sale of Stock [Line Items] |
|
|
|
|
Sale of units in initial public offering |
330,000
|
|
|
|
Over-Allotment Option [Member] | Ladenburg Thalmann [Member] |
|
|
|
|
Subsidiary, Sale of Stock [Line Items] |
|
|
|
|
Sale of units in initial public offering |
|
1,500,000
|
|
|
Gross proceeds from initial public offering |
|
|
$ 2,300,000
|
|
IPO [Member] |
|
|
|
|
Subsidiary, Sale of Stock [Line Items] |
|
|
|
|
Sale of units in initial public offering |
11,500,000
|
|
|
|
Percentage of cash underwriting commission |
|
|
2.00%
|
|
Gross proceeds from initial public offering |
$ 115,000,000
|
|
$ 2,875,000
|
|
Percentage of underwriting deferred commission |
|
|
2.50%
|
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v3.24.2
SHAREHOLDERS’ DEFICIT (Details Narrative) - $ / shares
|
|
3 Months Ended |
|
Apr. 05, 2022 |
Mar. 31, 2023 |
Dec. 31, 2022 |
Subsidiary, Sale of Stock [Line Items] |
|
|
|
Common stock, shares authorized |
|
50,000,000
|
50,000,000
|
Common stock, par value per share |
|
$ 0.001
|
$ 0.001
|
Common stock, voting rights |
|
Holders of the ordinary shares are entitled
to one vote for each ordinary share.
|
|
Ordinary shares, shares issued |
3,205,000
|
3,205,000
|
3,205,000
|
Ordinary shares, shares outstanding |
3,205,000
|
3,205,000
|
3,205,000
|
Ordinary shares subject to possible redemption, shares |
11,500,000
|
5,614,676
|
11,500,000
|
Warrant [Member] |
|
|
|
Subsidiary, Sale of Stock [Line Items] |
|
|
|
Share Price |
|
$ 11.50
|
|
Class of warrants or rights redemption price per share |
|
$ 0.01
|
|
Minimum notice period to be given to warrant holders prior to redemption |
|
30 days
|
|
Shares issued, price per share |
|
$ 18.00
|
|
Number of consecutive trading days for determining the volume weighted average price of share |
|
20 days
|
|
Class of warrants or rights period within the registration shall be effective from the consummation of business combination |
|
60 days
|
|
Volume weighted average price per share |
|
$ 9.20
|
|
Class of warrants or rights exercise price percentage |
|
115.00%
|
|
Class of warrants or rights exercise price Market value percentage |
|
180.00%
|
|
Warrant [Member] | Initial Business Combination [Member] |
|
|
|
Subsidiary, Sale of Stock [Line Items] |
|
|
|
Total equity investment percentage |
|
60.00%
|
|
Warrant [Member] | Series of Individually Immaterial Business Acquisitions [Member] |
|
|
|
Subsidiary, Sale of Stock [Line Items] |
|
|
|
Business Combination effective issue price |
|
$ 9.20
|
|
Over-Allotment Option [Member] |
|
|
|
Subsidiary, Sale of Stock [Line Items] |
|
|
|
Ordinary shares subject to forfeiture |
375,000
|
|
|
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v3.24.2
SCHEDULE OF ASSETS MEASURED AT FAIR VALUE ON A RECURRING BASIS (Details) - Fair Value, Recurring [Member] - USD ($)
|
Mar. 31, 2023 |
Dec. 31, 2022 |
Fair Value, Inputs, Level 1 [Member] |
|
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
|
Marketable Securities held in Trust Account |
$ 58,200,919
|
$ 116,673,481
|
Fair Value, Inputs, Level 2 [Member] |
|
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
|
Marketable Securities held in Trust Account |
|
|
Fair Value, Inputs, Level 3 [Member] |
|
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
|
Marketable Securities held in Trust Account |
|
|
X |
- DefinitionLine items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.
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v3.24.2
SUBSEQUENT EVENTS (Details Narrative) - USD ($)
|
|
1 Months Ended |
3 Months Ended |
|
Apr. 12, 2023 |
Apr. 30, 2023 |
Mar. 31, 2023 |
Mar. 31, 2022 |
May 04, 2023 |
Subsequent Event [Line Items] |
|
|
|
|
|
Operating fee |
|
|
$ 263,418
|
$ 3,550
|
|
Subsequent Event [Member] |
|
|
|
|
|
Subsequent Event [Line Items] |
|
|
|
|
|
Promissory note amount withdrawn |
|
|
|
|
$ 187,155
|
Subsequent Event [Member] | Sponsor [Member] |
|
|
|
|
|
Subsequent Event [Line Items] |
|
|
|
|
|
Operating fee |
|
$ 112,183
|
|
|
|
Merger Agreement [Member] | Subsequent Event [Member] |
|
|
|
|
|
Subsequent Event [Line Items] |
|
|
|
|
|
Share split, description |
Ordinary Shares, calculated in accordance with the terms of the Merger Agreement, such that, based on a value of $350 million
for all of the outstanding Future Dao Ordinary Shares, each Future Dao Ordinary Share will have a value of $10.00 per share after giving
effect to such share split
|
|
|
|
|
Outstanding value of ordinary shares |
$ 350,000,000
|
|
|
|
|
Ordinary shares, per shares |
$ 10.00
|
|
|
|
|
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Metal Sky Star Acquisition (NASDAQ:MSSAU)
過去 株価チャート
から 8 2024 まで 9 2024
Metal Sky Star Acquisition (NASDAQ:MSSAU)
過去 株価チャート
から 9 2023 まで 9 2024