SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2018

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Summary of basic and diluted loss per common share

The Company’s net income (loss) is adjusted for the portion of income that is attributable to common stock subject to redemption, as these shares only participate in the income of the Trust Account and not the losses of the Company. Accordingly, basic and diluted net income (loss) per common share is calculated as follows:

							For the Period
							from March 21,
					Nine Months		2017 (inception)
					Ended		through
	Three Months Ended September 30,				September 30,		September 30,
	2018		2017		2018		2017
Net income (loss)	$	(3,852,738)	$	610,435	$	(4,497,788)	$	608,749
Less: Income attributable to ordinary shares subject to redemption		(1,314,381)		—		(4,122,975)		—
Adjusted net income (loss)	$	(5,167,119)	$	610,435	$	(8,620,763)	$	608,749
Weighted average shares outstanding, basic and diluted		13,406,386		12,303,095		13,244,997		11,190,364
Basic and diluted net income (loss) per common share	$	(0.39)	$	0.05	$	(0.65)	$	0.05