Quarterly report pursuant to Section 13 or 15(d)

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Details)

v3.21.2
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Details) - USD ($)
3 Months Ended 6 Months Ended 9 Months Ended 12 Months Ended
Sep. 30, 2021
Jun. 30, 2021
Mar. 31, 2021
Sep. 30, 2020
Jun. 30, 2021
Sep. 30, 2021
Sep. 30, 2020
Dec. 31, 2020
Aug. 18, 2020
Jun. 30, 2020
Mar. 31, 2020
Dec. 31, 2019
Balance Sheet (audited)                        
Class A common stock subject to possible redemption $ 230,000,000         $ 230,000,000   $ 230,000,000        
Accumulated deficit (20,735,459)         (20,735,459)   (21,431,991)        
Total Stockholders' Deficit (20,734,819) $ (21,459,076) $ (16,789,641) $ (19,822,680) $ (21,459,076) (20,734,819) $ (19,822,680) (21,431,351)   $ 24,000 $ 24,000 $ (1,000)
Statement of Cash Flows (unaudited)                        
Initial classification of Class A common stock subject to possible redemption             230,000,000          
Statement of Changes in Stockholders' Equity (Deficit)                        
Sale of 23,000,000 Units, net of underwriting discounts       0                
Accretion to common stock subject to redemption amount       25,517,456                
Stockholders' Equity Attributable to Parent (20,734,819) (21,459,076) (16,789,641) (19,822,680) (21,459,076) (20,734,819) (19,822,680) (21,431,351)   $ 24,000 $ 24,000 $ (1,000)
Restatement of redeemable common stock as temporary equity                        
Balance Sheet (audited)                        
Accumulated deficit   (21,459,716) (16,790,281) (19,823,320) (21,459,716)   (19,823,320) (21,431,991) $ (18,557,577)      
Total Stockholders' Deficit   (21,459,076) (16,789,641) (19,822,680) (21,459,076)   (19,822,680) (21,431,351) (18,556,937)      
Statement of Cash Flows (unaudited)                        
Initial classification of Class A common stock subject to possible redemption             230,000,000 230,000,000        
Statement of Changes in Stockholders' Equity (Deficit)                        
Accretion to common stock subject to redemption amount             (25,517,456)          
Stockholders' Equity Attributable to Parent   (21,459,076) (16,789,641) (19,822,680) (21,459,076)   (19,822,680) (21,431,351) (18,556,937)      
As Previously Reported                        
Balance Sheet (audited)                        
Additional paid-in capital   7,089,593 2,420,210 5,453,221 7,089,593   5,453,221 7,061,874 5,837,483      
Accumulated deficit   (2,090,494) 2,578,941 (454,099) (2,090,494)   (454,099) (2,062,769) (838,356)      
Total Stockholders' Deficit   5,000,004 5,000,009 5,000,010 5,000,004   5,000,010 5,000,009 5,000,003      
Statement of Cash Flows (unaudited)                        
Initial classification of Class A common stock subject to possible redemption             204,793,060 204,793,060        
Change in value of Class A common stock subject to possible redemption     4,641,710   (27,720)   384,250 (1,224,420)        
Statement of Changes in Stockholders' Equity (Deficit)                        
Sale of 23,000,000 Units, net of underwriting discounts             204,482,544          
Class A common stock subject to possible redemption             (205,177,310)          
Change in value of common stock subject to redemption     (4,641,710)   4,669,430     1,608,670        
Stockholders' Equity Attributable to Parent   5,000,004 5,000,009 5,000,010 5,000,004   5,000,010 5,000,009 5,000,003      
Adjustment                        
Balance Sheet (audited)                        
Additional paid-in capital   (7,089,593) (2,420,210) (5,453,221) (7,089,593)   (5,453,221) (7,061,874) (5,837,483)      
Accumulated deficit   (19,369,222) (19,369,222) (19,369,221) (19,369,222)   (19,369,221) (19,369,222) (17,719,221)      
Total Stockholders' Deficit   (26,459,080) (21,789,650) (24,822,690) (26,459,080)   (24,822,690) (26,431,360) (23,556,940)      
Statement of Cash Flows (unaudited)                        
Initial classification of Class A common stock subject to possible redemption             25,206,940 25,206,940        
Change in value of Class A common stock subject to possible redemption     (4,641,710)   27,720   (384,250) 1,224,420        
Statement of Changes in Stockholders' Equity (Deficit)                        
Sale of 23,000,000 Units, net of underwriting discounts             (204,482,544)          
Class A common stock subject to possible redemption             205,177,310          
Change in value of common stock subject to redemption     (4,641,710)   (4,669,430)     (1,608,670)        
Accretion to common stock subject to redemption amount             (25,517,456)          
Stockholders' Equity Attributable to Parent   (26,459,080) (21,789,650) $ (24,822,690) (26,459,080)   $ (24,822,690) (26,431,360) (23,556,940)      
Class A Common Stock                        
Balance Sheet (audited)                        
Class A common stock $ 65         $ 65   65        
Statement of Operations (unaudited)                        
Weighted average shares outstanding, basic 23,650,000     10,858,152   23,650,000 3,645,803          
Weighted average shares outstanding, diluted 23,650,000     10,858,152   23,650,000 3,645,803          
Basic net (loss) per share $ 0.02     $ (0.03)   $ 0.02 $ (0.05)          
Diluted net (loss) per share $ 0.02     $ (0.03)   $ 0.02 $ (0.05)          
Class A Common Stock | Restatement of redeemable common stock as temporary equity                        
Balance Sheet (audited)                        
Class A common stock   $ 65 $ 65 $ 65 $ 65   $ 65 $ 65 65      
Statement of Operations (unaudited)                        
Weighted average shares outstanding, basic   23,650,000   10,858,152 23,650,000   3,645,803 20,505,492        
Weighted average shares outstanding, diluted   23,650,000 23,650,000 10,858,152 23,650,000   3,645,803 20,505,492        
Basic net (loss) per share   $ (0.16)   $ (0.03)     $ (0.05) $ (0.08)        
Diluted net (loss) per share   $ (0.16) $ 0.16 $ (0.03)     $ (0.05) $ (0.08)        
Class A Common Stock | As Previously Reported                        
Balance Sheet (audited)                        
Class A common stock   $ 330 $ 283 $ 313 $ 330   $ 313 $ 329 301      
Statement of Operations (unaudited)                        
Weighted average shares outstanding, basic   20,821,035   18,952,768 21,926,782   18,952,768 20,323,974        
Weighted average shares outstanding, diluted   20,821,035 21,693,414 18,952,768 21,926,782   18,952,768 20,323,974        
Class A Common Stock | Adjustment                        
Balance Sheet (audited)                        
Class A common stock   $ (265) $ (218) $ (248) $ (265)   $ (248) $ (264) (236)      
Statement of Operations (unaudited)                        
Weighted average shares outstanding, basic   2,828,965   (8,094,616) 1,723,218   (15,306,965) 181,518        
Weighted average shares outstanding, diluted   2,828,965 1,956,586 (8,094,616) 1,723,218   (15,306,965) 181,518        
Basic net (loss) per share   $ (0.16)   $ (0.03)     $ (0.05) $ (0.08)        
Diluted net (loss) per share   $ (0.16) $ 0.16 $ (0.03)     $ (0.05) $ (0.08)        
Class A Common Stock Subject to Redemption | Restatement of redeemable common stock as temporary equity                        
Balance Sheet (audited)                        
Class A common stock subject to possible redemption   $ 230,000,000 $ 230,000,000 $ 230,000,000 $ 230,000,000   $ 230,000,000 $ 230,000,000 200,000,000      
Class A Common Stock Subject to Redemption | As Previously Reported                        
Balance Sheet (audited)                        
Class A common stock subject to possible redemption   203,540,920 208,210,350 205,177,310 203,540,920   205,177,310 203,568,640 176,443,060      
Class A Common Stock Subject to Redemption | Adjustment                        
Balance Sheet (audited)                        
Class A common stock subject to possible redemption   $ 26,459,080 $ 21,789,650 $ 24,822,690 $ 26,459,080   $ 24,822,690 26,431,360 $ 23,556,940      
Class B Common Stock                        
Balance Sheet (audited)                        
Class A common stock $ 575         $ 575   $ 575        
Statement of Operations (unaudited)                        
Weighted average shares outstanding, basic 5,750,000     5,301,630   5,750,000 4,918,796          
Weighted average shares outstanding, diluted 5,750,000     5,301,630   5,750,000 4,918,796          
Basic net (loss) per share $ 0.02     $ (0.03)   $ 0.02 $ (0.05)          
Diluted net (loss) per share $ 0.02     $ (0.03)   $ 0.02 $ (0.05)          
Class B Common Stock | Restatement of redeemable common stock as temporary equity                        
Statement of Operations (unaudited)                        
Weighted average shares outstanding, basic   5,750,000 5,750,000 5,301,630 5,750,000   4,918,796 5,127,732        
Weighted average shares outstanding, diluted   5,750,000   5,301,630 5,750,000   4,918,796 5,127,732        
Basic net (loss) per share   $ (0.16) $ 0.16 $ (0.03)     $ (0.05) $ (0.08)        
Diluted net (loss) per share   $ (0.16)   $ (0.03)     $ (0.05) $ (0.08)        
Class B Common Stock | As Previously Reported                        
Statement of Operations (unaudited)                        
Weighted average shares outstanding, basic   8,485,715 9,043,136 3,374,881 8,809,768   3,424,425 2,318,726        
Weighted average shares outstanding, diluted   8,485,715   3,374,881 8,809,768   3,424,425 2,318,726        
Basic net (loss) per share   $ (0.54) $ 0.51         $ (0.89)        
Diluted net (loss) per share   $ (0.54)           $ (0.89)        
Class B Common Stock | Adjustment                        
Statement of Operations (unaudited)                        
Weighted average shares outstanding, basic   (2,735,715) (3,293,136) (1,926,749) (3,059,768)   1,494,371 2,809,006        
Weighted average shares outstanding, diluted   (2,735,715)   (1,926,749) (3,059,768)   1,494,371 2,809,006        
Basic net (loss) per share   $ 0.38 $ (0.35) $ (0.03)     $ (0.05) $ 0.81        
Diluted net (loss) per share   $ 0.38   $ (0.03)     $ (0.05) $ 0.81