Roth CH Acquisition V Co. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Reconciliation of net income (loss) per common share (Details)

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Reconciliation of net income (loss) per common share (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Net income (loss)	$ 722,115	$ (166,644)
Accretion of redeemable common stock to redemption amount	(1,084,374)	(3,350,220)
Net loss including accretion of temporary equity to redemption value	$ (362,259)	$ (3,516,864)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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