Registration of securities issued in business combination transactions

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (FY) (Details)

v3.21.4
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (FY) (Details) - USD ($)
3 Months Ended 6 Months Ended 9 Months Ended 12 Months Ended
Dec. 31, 2019
Sep. 30, 2021
Jun. 30, 2021
Mar. 31, 2021
Sep. 30, 2020
Jun. 30, 2020
Jun. 30, 2021
Sep. 30, 2021
Sep. 30, 2020
Dec. 31, 2020
Dec. 31, 2020
Aug. 18, 2020
Mar. 31, 2020
BALANCE SHEETS                          
Warrant liability   $ 10,176,000           $ 10,176,000   $ 13,365,500 $ 13,365,500    
Total Liabilities $ 27,171 21,144,987           21,144,987   22,584,508 22,584,508    
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         65       65     65  
Additional paid-in capital                   0 0    
Accumulated deficit (1,000) (20,735,459)     (19,823,320)     (20,735,459) (19,823,320) (21,431,991) (21,431,991) (18,557,577)  
Total Stockholders' Equity (Deficit) (1,000) (20,734,819) $ (21,459,076) $ (16,789,641) (19,822,680) $ 24,000 $ (21,459,076) (20,734,819) (19,822,680) (21,431,351) (21,431,351) (18,556,937) $ 24,000
STATEMENTS OF OPERATIONS                          
Change in fair value of warrant liability   1,070,750     466,500     3,189,500 466,500 236,500      
Transaction costs                   (837,355)      
Net loss (1,000) 724,257 (4,669,435) 4,641,710 (453,098) 0   696,532 (453,098) (2,061,769)      
STATEMENT OF CASH FLOWS                          
Initial classification of warrant liability                     13,602,000    
Initial classification of common stock subject to possible redemption                 230,000,000 230,000,000      
STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT)                          
Class A common stock subject to possible redemption                   (25,517,456)      
Accretion to common stock subject to redemption amount         25,517,456                
Stockholders' Equity Attributable to Parent $ (1,000) (20,734,819) (21,459,076) (16,789,641) (19,822,680) $ 24,000 (21,459,076) (20,734,819) (19,822,680) (21,431,351) (21,431,351) (18,556,937) $ 24,000
Restatement Of Warrants As Derivative Liabilities [Member]                          
BALANCE SHEETS                          
Warrant liability         13,135,500       13,135,500 13,365,500 13,365,500 13,602,000  
Total Liabilities         21,261,783       21,261,783 22,584,508 22,584,508 20,778,121  
Class A common stock subject to possible redemption         205,177,310       205,177,310 203,568,640 203,568,640 176,443,060  
Additional paid-in capital         5,453,221       5,453,221 7,061,874 7,061,874 5,837,483  
Accumulated deficit         (454,099)       (454,099) (2,062,769) (2,062,769) (838,356)  
Total Stockholders' Equity (Deficit)         $ 5,000,010       $ 5,000,010 $ 5,000,009 $ 5,000,009 $ 5,000,003  
Number of Class A common stock subject to redemption         20,517,731       20,517,731 20,356,864 20,356,864 17,644,306  
STATEMENTS OF OPERATIONS                          
Change in fair value of warrant liability         $ 466,499       $ 466,499 $ 236,500      
Transaction costs         (837,355)       (837,355) (837,355)      
Net loss         $ (453,099)       $ (453,099) $ (2,061,769)      
Basic and diluted weighted average shares outstanding, common stock subject to possible redemption         18,952,768       18,952,768 20,323,974      
Basic and diluted net earnings per share, common stock subject to possible redemption         $ 0.00       $ 0.00 $ 0.00      
Weighted average shares outstanding, basic         3,374,881       3,424,425 2,318,726      
Weighted average shares outstanding, diluted         3,374,881       3,424,425 2,318,726      
Basic net (loss) per share         $ 0.00       $ 0.00 $ (0.89)      
Diluted net (loss) per share         $ 0.00       $ 0.00 $ (0.89)      
STATEMENT OF CASH FLOWS                          
Net loss                 $ (453,099) $ (2,061,770)      
Allocation of initial public offering costs                 837,356 837,356      
Initial classification of warrant liability                 13,602,000 13,602,000      
Initial classification of common stock subject to possible redemption                 204,793,060 204,793,060      
Change in value of Class A common stock subject to possible redemption                 384,250 (1,224,420)      
STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT)                          
Stockholders' Equity Attributable to Parent         $ 5,000,010       5,000,010 5,000,009 $ 5,000,009 $ 5,000,003  
Restatement of redeemable common stock as temporary equity                          
BALANCE SHEETS                          
Accumulated deficit     (21,459,716) (16,790,281) (19,823,320)   (21,459,716)   (19,823,320) (21,431,991) (21,431,991) (18,557,577)  
Total Stockholders' Equity (Deficit)     (21,459,076) (16,789,641) (19,822,680)   (21,459,076)   (19,822,680) (21,431,351) (21,431,351) (18,556,937)  
STATEMENT OF CASH FLOWS                          
Initial classification of common stock subject to possible redemption                 230,000,000 230,000,000      
STATEMENTS 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) (21,431,351) (18,556,937)  
As Previously Reported                          
BALANCE SHEETS                          
Additional paid-in capital     7,089,593 2,420,210 5,453,221   7,089,593   5,453,221 7,061,874 7,061,874 5,837,483  
Accumulated deficit     (2,090,494) 2,578,941 (454,099)   (2,090,494)   (454,099) (2,062,769) (2,062,769) (838,356)  
Total Stockholders' Equity (Deficit)     5,000,004 5,000,009 5,000,010   5,000,004   5,000,010 5,000,009 5,000,009 5,000,003  
STATEMENT OF CASH FLOWS                          
Initial classification of 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)      
STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT)                          
Class A common stock subject to possible redemption                 (205,177,310) (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 5,000,009 5,000,003  
As Previously Reported | Restatement Of Warrants As Derivative Liabilities [Member]                          
BALANCE SHEETS                          
Total Liabilities         8,126,283       8,126,283 9,219,008 9,219,008 7,176,121  
Class A common stock subject to possible redemption         218,312,810       218,312,810 216,934,140 216,934,140 190,045,060  
Additional paid-in capital         5,082,496       5,082,496 6,461,152 6,461,152 5,000,263  
Accumulated deficit         (83,243)       (83,243) (1,461,914) (1,461,914) (1,000)  
Total Stockholders' Equity (Deficit)         $ 5,000,010       $ 5,000,010 $ 5,000,009 $ 5,000,009 $ 5,000,003  
Number of Class A common stock subject to redemption         21,831,281       21,831,281 21,693,414 21,693,414 19,004,506  
STATEMENTS OF OPERATIONS                          
Net loss         $ (82,243)       $ (82,243) $ (1,460,914)      
Basic and diluted weighted average shares outstanding, common stock subject to possible redemption                 15,112,852 16,131,141      
Basic and diluted net earnings per share, common stock subject to possible redemption         $ 0.00       $ 0.00 $ 0.00      
Weighted average shares outstanding, basic         5,952,197       3,895,358 4,542,198      
Weighted average shares outstanding, diluted         5,952,197       3,895,358 4,542,198      
Basic net (loss) per share         $ (0.02)       $ (0.02) $ (0.32)      
Diluted net (loss) per share         $ (0.02)       $ (0.02) $ (0.32)      
STATEMENT OF CASH FLOWS                          
Net loss                 $ (82,243) $ (1,460,914)      
Initial classification of common stock subject to possible redemption                 218,395,060 218,395,060      
Change in value of Class A common stock subject to possible redemption                 (82,250) (1,460,920)      
STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT)                          
Stockholders' Equity Attributable to Parent         $ 5,000,010       5,000,010 5,000,009 $ 5,000,009 $ 5,000,003  
Adjustment                          
BALANCE SHEETS                          
Additional paid-in capital     (7,089,593) (2,420,210) (5,453,221)   (7,089,593)   (5,453,221) (7,061,874) (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) (19,369,222) (17,719,221)  
Total Stockholders' Equity (Deficit)     (26,459,080) (21,789,650) $ (24,822,690)   (26,459,080)   (24,822,690) (26,431,360) (26,431,360) (23,556,940)  
STATEMENTS OF OPERATIONS                          
Basic net (loss) per share         $ (0.03)                
Diluted net (loss) per share         $ (0.03)                
STATEMENT OF CASH FLOWS                          
Initial classification of 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      
STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT)                          
Class A common stock subject to possible redemption                 205,177,310 205,177,310      
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) (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) (26,431,360) (23,556,940)  
Adjustment | Restatement Of Warrants As Derivative Liabilities [Member]                          
BALANCE SHEETS                          
Warrant liability         13,135,500       13,135,500 13,365,500 13,365,500 13,602,000  
Total Liabilities         13,135,500       13,135,500 13,365,500 13,365,500 13,602,000  
Class A common stock subject to possible redemption         (13,135,500)       (13,135,500) (13,365,500) (13,365,500) (13,602,000)  
Additional paid-in capital         370,725       370,725 600,722 600,722 837,220  
Accumulated deficit         $ (370,856)       $ (370,856) $ (600,855) $ (600,855) $ (837,356)  
Number of Class A common stock subject to redemption         (1,313,550)       (1,313,550) (1,336,550) (1,336,550) (1,360,200)  
STATEMENTS OF OPERATIONS                          
Change in fair value of warrant liability         $ 466,499       $ 466,499 $ 236,500      
Transaction costs         (837,355)       (837,355) (837,355)      
Net loss         $ (370,856)       $ (370,856) $ (600,855)      
Basic and diluted weighted average shares outstanding, common stock subject to possible redemption         18,952,768       3,839,915 4,192,832      
Basic and diluted net earnings per share, common stock subject to possible redemption         $ 0       $ 0 $ 0      
Weighted average shares outstanding, basic         (2,577,316)       (470,933) (2,223,472)      
Weighted average shares outstanding, diluted         (2,577,316)       (470,933) (2,223,472)      
Basic net (loss) per share                 $ 0.02        
Diluted net (loss) per share         $ 0.02       $ 0.02 $ (0.57)      
STATEMENT OF CASH FLOWS                          
Net loss                 $ (370,856) $ (600,856)      
Allocation of initial public offering costs                 837,356 837,356      
Initial classification of warrant liability                 13,602,000 13,602,000      
Initial classification of common stock subject to possible redemption                 (13,602,000) (13,602,000)      
Change in value of Class A common stock subject to possible redemption                 $ 466,500 236,500      
Class A Common Stock                          
BALANCE SHEETS                          
Class A common stock   $ 65           $ 65   $ 65 $ 65    
Number of Class A common stock subject to redemption 0                 23,000,000 23,000,000    
STATEMENTS OF OPERATIONS                          
Weighted average shares outstanding, basic   23,650,000     10,858,152     23,650,000 3,645,803 8,674,180      
Weighted average shares outstanding, diluted 0 23,650,000     10,858,152     23,650,000 3,645,803 8,674,180      
Basic net (loss) per share $ 0.00 $ 0.02     $ (0.03)     $ 0.02 $ (0.05) $ (0.15)      
Diluted net (loss) per share $ 0.00 $ 0.02     $ (0.03)     $ 0.02 $ (0.05) $ (0.15)      
Class A Common Stock | Restatement Of Warrants As Derivative Liabilities [Member]                          
BALANCE SHEETS                          
Class A common stock         $ 313       $ 313        
Class A Common Stock | Restatement of redeemable common stock as temporary equity                          
BALANCE SHEETS                          
Class A common stock     $ 65 $ 65 $ 65   $ 65   $ 65 $ 65 $ 65 $ 65  
STATEMENTS OF OPERATIONS                          
Weighted average shares outstanding, basic     23,650,000   10,858,152   23,650,000     20,505,492      
Weighted average shares outstanding, diluted     23,650,000 23,650,000 10,858,152   23,650,000     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 SHEETS                          
Class A common stock     $ 330 $ 283 $ 313   $ 330   $ 313 $ 329 329 301  
STATEMENTS OF OPERATIONS                          
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 | As Previously Reported | Restatement Of Warrants As Derivative Liabilities [Member]                          
BALANCE SHEETS                          
Class A common stock         $ 182       $ 182 $ 196 196 165  
Class A Common Stock | Adjustment                          
BALANCE SHEETS                          
Class A common stock     $ (265) $ (218) $ (248)   $ (265)   $ (248) $ (264) (264) (236)  
STATEMENTS OF OPERATIONS                          
Weighted average shares outstanding, basic     2,828,965   (8,094,616)   1,723,218   (15,306,965) (11,649,794)      
Weighted average shares outstanding, diluted     2,828,965 1,956,586 (8,094,616)   1,723,218   (15,306,965) (11,649,794)      
Basic net (loss) per share     $ (0.16)   $ (0.03)       $ (0.05) $ (0.15)      
Diluted net (loss) per share     $ (0.16) $ 0.16 $ (0.03)       $ (0.05) $ (0.15)      
Class A Common Stock | Adjustment | Restatement Of Warrants As Derivative Liabilities [Member]                          
BALANCE SHEETS                          
Class A common stock         $ 131       $ 131 $ 133 133 136  
Class A Common Stock Subject to Redemption [Member] | Restatement of redeemable common stock as temporary equity                          
BALANCE SHEETS                          
Class A common stock subject to possible redemption     $ 230,000,000 $ 230,000,000 230,000,000   $ 230,000,000   230,000,000 230,000,000 230,000,000 200,000,000  
Class A Common Stock Subject to Redemption [Member] | As Previously Reported                          
BALANCE SHEETS                          
Class A common stock subject to possible redemption     203,540,920 208,210,350 205,177,310   203,540,920   205,177,310 203,568,640 203,568,640 176,443,060  
STATEMENT OF CASH FLOWS                          
Initial classification of common stock subject to possible redemption                 204,793,060 204,793,060      
Change in value of Class A common stock subject to possible redemption                 384,250 (1,224,420)      
STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT)                          
Class A common stock subject to possible redemption                 (205,177,310)        
Class A Common Stock Subject to Redemption [Member] | Adjustment                          
BALANCE SHEETS                          
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 26,431,360 $ 23,556,940  
STATEMENT OF CASH FLOWS                          
Initial classification of common stock subject to possible redemption                 25,206,940 25,206,940      
Change in value of Class A common stock subject to possible redemption                 (384,250) 1,224,420      
STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT)                          
Class A common stock subject to possible redemption                 $ 205,177,310        
Class B Common Stock                          
BALANCE SHEETS                          
Class A common stock   $ 575           $ 575   $ 575 $ 575    
STATEMENTS OF OPERATIONS                          
Weighted average shares outstanding, basic   5,750,000     5,301,630     5,750,000 4,918,796 5,127,732      
Weighted average shares outstanding, diluted 0 5,750,000     5,301,630     5,750,000 4,918,796 5,127,732      
Basic net (loss) per share $ 0.00 $ 0.02     $ (0.03)     $ 0.02 $ (0.05) $ (0.15)      
Diluted net (loss) per share $ 0.00 $ 0.02     $ (0.03)     $ 0.02 $ (0.05) $ (0.15)      
Class B Common Stock | Restatement of redeemable common stock as temporary equity                          
STATEMENTS OF OPERATIONS                          
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                          
STATEMENTS OF OPERATIONS                          
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                          
STATEMENTS OF OPERATIONS                          
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) $ 0.74      
Diluted net (loss) per share     $ 0.38   $ (0.03)       $ (0.05) $ 0.74