Registration of securities issued in business combination transactions

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Q3) (Details)

v3.21.4
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Q3) (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, 2021
Sep. 30, 2021
Sep. 30, 2020
Dec. 31, 2020
Aug. 18, 2020
Jun. 30, 2020
Mar. 31, 2020
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 $ 200,000,000    
Class A common stock         65     65   65    
Additional paid-in capital                 0      
Accumulated deficit $ (1,000) (20,735,459)     (19,823,320)   (20,735,459) (19,823,320) (21,431,991) (18,557,577)    
Total Stockholders' Equity (Deficit) (1,000) (20,734,819) $ (21,459,076) $ (16,789,641) (19,822,680) $ (21,459,076) (20,734,819) (19,822,680) (21,431,351) (18,556,937) $ 24,000 $ 24,000
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)                        
Sale of 23,000,000 Units, net of underwriting discounts         0              
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) (21,459,076) (20,734,819) (19,822,680) (21,431,351) (18,556,937) $ 24,000 $ 24,000
Restatement of redeemable common stock as temporary equity [Member]                        
BALANCE SHEETS                        
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' Equity (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                        
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) (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 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' Equity (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                        
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)                        
Sale of 23,000,000 Units, net of underwriting discounts               204,482,544        
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 5,000,003    
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) (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' Equity (Deficit)     (26,459,080) (21,789,650) $ (24,822,690) (26,459,080)   (24,822,690) (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)                        
Sale of 23,000,000 Units, net of underwriting discounts               (204,482,544)        
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) (23,556,940)    
Class A Common Stock                        
BALANCE SHEETS                        
Class A common stock   $ 65         $ 65   $ 65      
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 redeemable common stock as temporary equity [Member]                        
BALANCE SHEETS                        
Class A common stock     $ 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 $ 329 301    
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 | Adjustment                        
BALANCE SHEETS                        
Class A common stock     $ (265) $ (218) $ (248) $ (265)   $ (248) $ (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 Subject to Redemption [Member] | Restatement of redeemable common stock as temporary equity [Member]                        
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 $ 230,000,000 200,000,000    
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   205,177,310 203,568,640 176,443,060    
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 $ 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      
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 [Member]                        
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