Roth CH Acquisition V Co. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 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 ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Net income (loss)	$ 708,556	$ (151,738)
Accretion of carrying value to redemption value	(874,573)		$ (1,084,374)	$ (3,350,220)
Net loss including accretion of temporary equity to redemption value	$ (166,017)	$ (151,738)

- Definition

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

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