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Quarterly Financial Data (Unaudited) (Restated) (Tables)
12 Months Ended
Dec. 31, 2020
Quarterly Financial Information Disclosure [Abstract]  
Schedule of balance sheets
   As
Previously
       As 
   Reported   Adjustments   Restated 
Assets            
Cash  $296,759   $
-
   $296,759 
Prepaid assets   7,415    
-
    7,415 
Total Current Assets   304,174    
-
    304,174 
              - 
Cash and investments held in Trust Account   116,012,861    
-
    116,012,861 
Total Assets  $116,317,035   $
-
   $116,317,035 
                
Liabilities, Temporary Equity, and Shareholders’ Equity (Deficit)               
Accounts payable and accrued expenses  $4,069   $
-
   $4,069 
Promissory note - related party   300,000    
-
    300,000 
Total Current Liabilities   304,069    
-
    304,069 
                
Warrants liabilities   585,321    
-
    585,321 
Deferred underwriting compensation   4,020,797    
-
    4,020,797 
Total Liabilities   4,910,187    
-
    4,910,187 
                
Commitments and Contingencies               
                
Ordinary shares subject to possible redemption, 10,535,331 and 11,487,992 shares as previously reported and as restated, respectively, at conversion value of $10.10 per share   106,406,842    9,606,019    116,012,861 
                
Shareholders’ Equity (Deficit):               
Preference shares, no par value, 100,000,000 shares authorized, none issued and outstanding   
-
    
-
    
-
 
Ordinary shares, no par value; 300,000,000 shares authorized; 4,154,419 and 3,201,758 shares (excluding 10,535,331 and 11,487,992 shares subject to possible redemption) as previously reported and as restated, respectively   4,043,035    (4,043,035)   
-
 
Retained earnings (accumulated deficit)   956,971    (5,562,984)   (4,606,013)
Total Shareholders’ Equity (Deficit)   5,000,006    (9,606,019)   (4,606,013)
                
Total Liabilities, Temporary Equity, and Shareholders’ Equity (Deficit)  $116,317,035   $
-
   $116,317,035 

 

   As
Previously
       As 
   Reported   Adjustments   Restated 
Assets            
Cash  $165,890   $
-
   $165,890 
Prepaid assets   1,651    
-
    1,651 
Total Current Assets   167,541    
-
    167,541 
              - 
Cash and investments held in Trust Account   116,706,912    
-
    116,706,912 
Total Assets  $116,874,453   $
-
   $116,874,453 
                
Liabilities, Temporary Equity, and Shareholders’ Equity (Deficit)               
Accounts payable and accrued expenses  $4,272   $
-
   $4,272 
Promissory note - related party   300,000    
-
    300,000 
Total Current Liabilities   304,272    
-
    304,272 
                
Warrants liabilities   568,672    
-
    568,672 
Deferred underwriting compensation   4,020,797    
-
    4,020,797 
Total Liabilities   4,893,741    
-
    4,893,741 
                
Commitments and Contingencies               
                
Ordinary shares subject to possible redemption, 10,529,597 and 11,487,992 shares as previously reported and as restated, respectively, at conversion value of $10.16 per share   106,980,704    9,726,208    116,706,912 
                
Shareholders’ Equity (Deficit):               
Preference shares no par value, 100,000,000 shares authorized, none issued and outstanding   
-
    
-
    
-
 
Ordinary shares, no par value; 300,000,000 shares authorized; 4,160,153 and 3,201,758 shares (excluding 10,529,597 and 11,487,992 shares subject to possible redemption) as previously reported and as restated, respectively   3,469,173    (3,469,173)   
-
 
Retained earnings (accumulated deficit)   1,530,835    (6,257,035)   (4,726,200)
Total Shareholders’ Equity (Deficit)   5,000,008    (9,726,208)   (4,726,200)
                
Total Liabilities, Temporary Equity, and Shareholders’ Equity (Deficit)  $116,874,453   $
-
   $116,874,453 

 

   As
Previously
       As 
   Reported   Adjustments   Restated 
Assets            
Cash  $1,237,095   $
-
   $1,237,095 
Total Current Assets   1,237,095    
-
    1,237,095 
              - 
Cash and investments held in Trust Account   117,324,145    
-
    117,324,145 
Total Assets  $118,561,240   $
-
   $118,561,240 
                
Liabilities, Temporary Equity, and Shareholders’ Equity (Deficit):               
Accounts payable and accrued expenses  $5,675   $
-
   $5,675 
Promissory note   1,148,800    
-
    1,148,800 
Promissory note - related party   300,000    
-
    300,000 
Total Current Liabilities   1,454,475    
-
    1,454,475 
                
Warrants liabilities   548,309    
-
    548,309 
Deferred underwriting compensation   4,020,797    
-
    4,020,797 
Total Liabilities   6,023,581    
-
    6,023,581 
                
Commitments and Contingencies   
 
    
 
    
 
 
                
Ordinary shares subject to possible redemption, 10,532,581 and 11,487,992 shares as previously reported and as restated, respectively, at conversion value of $10.21 per share   107,537,651    9,786,494    117,324,145 
                
Shareholders’ Equity (Deficit):               
Preference shares, no par value, 100,000,000 shares authorized, none issued and outstanding   
-
    
-
    
-
 
Ordinary shares, no par value; 300,000,000 shares authorized; 4,157,169 and 3,201,758 shares (excluding 10,532,581 and 11,487,992 shares subject to possible redemption) as previously reported and as restated, respectively   2,912,226    (2,912,226)   
-
 
Retained earnings (accumulated deficit)   2,087,782    (6,874,268)   (4,786,486)
Total Shareholders’ Equity (Deficit)   5,000,008    (9,786,494)   (4,786,486)
                
Total Liabilities, Temporary Equity, and Shareholders’ Equity (Deficit)  $118,561,240   $
-
   $118,561,240 

 

   As
Previously
       As 
   Reported   Adjustments   Restated 
Assets            
Cash  $11,178   $
-
   $11,178 
Prepaid assets   48,625    
-
    48,625 
Total Current Assets   59,803    
-
    59,803 
              - 
Cash and investments held in Trust Account   120,728,495    
-
    120,728,495 
Total Assets  $120,788,298   $
-
   $120,788,298 
                
Liabilities, Temporary Equity, and Shareholders’ Equity (Deficit)               
Accounts payable and accrued expenses  $105,043   $
-
   $105,043 
Promissory note   1,648,800    
-
    1,648,800 
Promissory note - related party   1,080,000    
-
    1,080,000 
Total Current Liabilities   2,833,843    
-
    2,833,843 
                
Warrants liabilities   516,901    
-
    516,901 
Deferred underwriting compensation   4,020,797    
-
    4,020,797 
Total Liabilities   7,371,541    
-
    7,371,541 
                
Commitments and Contingencies               
                
Ordinary shares subject to possible redemption, 10,315,581 and 11,487,992 shares as previously reported and as restated, respectively, at conversion value of $10.51 per share   108,416,755    12,311,740    120,728,495 
                
Shareholders’ Equity (Deficit):               
Preference shares, no par value, 100,000,000 shares authorized, none issued and outstanding   
-
    
-
    
-
 
Ordinary shares, no par value; 300,000,000 shares authorized; 4,324,988 and 3,201,758 shares (excluding 10,315,581 and 11,487,992 shares subject to possible redemption) as previously reported and as restated, respectively   2,033,122    (2,033,122)   
-
 
Retained earnings (accumulated deficit)   2,966,880    (10,278,618)   (7,311,738)
Total Shareholders’ Equity (Deficit)   5,000,002    (12,311,740)   (7,311,738)
                
Total Liabilities, Temporary Equity, and Shareholders’ Equity (Deficit)  $120,788,298   $
-
   $120,788,298 

 

   As
Previously
       As 
   Reported   Adjustments   Restated 
Assets            
Cash  $9,289   $
-
   $9,289 
Prepaid assets   36,010    
-
    36,010 
Total Current Assets   45,299    
-
    45,299 
              - 
Cash and investments held in Trust Account   14,993,648    
-
    14,993,648 
Total Assets  $15,038,947   $
-
   $15,038,947 
                
Liabilities, Temporary Equity,  and Shareholders’ Equity (Deficit)               
Accounts payable and accrued expenses  $156,574   $
-
   $156,574 
Due to related party   100,005    
-
    100,005 
Promissory note   1,748,800    
-
    1,748,800 
Promissory note - related party   1,080,000    
-
    1,080,000 
Total Current Liabilities   3,085,379    
-
    3,085,379 
                
Warrants liabilities   510,839    
-
    510,839 
Deferred underwriting compensation   4,020,797    
-
    4,020,797 
Total Liabilities   7,617,015    
-
    7,617,015 
                
Commitments and Contingencies               
                
Ordinary shares subject to possible redemption, 228,484 and 1,414,480 shares as previously reported and as restated, respectively, at conversion value of $10.60 per share   2,421,929    12,571,719    14,993,648 
                
Shareholders’ Equity (Deficit):               
Preference shares, no par value, 100,000,000 shares authorized, none issued and outstanding   
-
    
-
    
-
 
Ordinary shares, no par value; 300,000,000 shares authorized; 4,387,754 and 3,201,758 shares (excluding 228,484 and 1,414,480 shares subject to possible redemption) as previously reported and as restated, respectively   2,148,830    (2,148,830)   
-
 
Retained earnings (accumulated deficit)   2,851,173    (10,422,889)   (7,571,716)
Total Shareholders’ Equity (Deficit)   5,000,003    (12,571,719)   (7,571,716)
                
Total Liabilities, Temporary Equity,  and Shareholders’ Equity (Deficit)  $15,038,947   $
-
   $15,038,947 

 

   As
Previously
       As 
   Reported   Adjustments   Restated 
Assets            
Cash  $1,595   $
-
   $1,595 
Prepaid assets   19,385    
-
    19,385 
Total Current Assets   20,980    
-
    20,980 
              - 
Cash and investments held in Trust Account   15,174,028    
-
    15,174,028 
Total Assets  $15,195,008   $
-
   $15,195,008 
                
Liabilities, Temporary Equity, and Shareholders’ Equity (Deficit)               
Accounts payable and accrued expenses  $187,604   $
-
   $187,604 
Due to related party   205,000    
-
    205,000 
Promissory notes   1,868,800    
-
    1,868,800 
Promissory note - related party   1,080,000    
-
    1,080,000 
Total Current Liabilities   3,341,404    
-
    3,341,404 
                
Warrants liabilities   495,105    -    495,105 
Deferred underwriting compensation   4,020,797    
-
    4,020,797 
Total Liabilities   7,857,306    -    7,857,306 
                
Commitments and Contingencies               
                
Ordinary shares subject to possible redemption, 217,866 and 1,414,480 shares as previously reported and as restated, respectively, at conversion value of $10.73 per share   2,337,698    12,836,330    15,174,028 
                
Shareholders’ Equity (Deficit):               
Preference shares, no par value, 100,000,000 shares authorized, none issued and outstanding   
-
    
-
    
-
 
Ordinary shares, no par value; 300,000,000 shares authorized; 4,398,372 and 3,201,758 shares (excluding 217,866 and 1,414,480 shares subject to possible redemption) as previously reported and as restated, respectively   2,233,061    (2,233,061)   - 
Retained earnings (accumulated deficit)   2,766,943    (10,603,269)   (7,836,326)
Total Shareholders’ Equity (Deficit)   5,000,004    (12,836,330)   (7,836,326)
                
Total Liabilities, Temporary Equity, and Shareholders’ Equity (Deficit)  $15,195,008   $
-
   $15,195,008 

 

Schedule of statements of operations
   Three Months Ended March 31, 2019 
   As
Previously
       As 
   Reported   Adjustments   Restated 
Operating costs  $153,741   $
-
   $153,741 
Loss from operations   (153,741)   
-
    (153,741)
                
Other income:               
Interest income - bank   143    
-
    143 
Interest income   688,610    
-
    688,610 
Change in fair value of warrant liabilities   25,857    
-
    25,857 
Total other income   714,610    
-
    714,610 
                
Net income  $560,869   $
-
   $560,869 
Less: income attributable to ordinary shares subject to possible redemption   (631,524)   631,524    
-
 
Adjusted net loss  $(70,655)  $70,655   $
-
 
                
Basic and diluted weighted average redeemable ordinary shares outstanding   
-
    11,487,992    11,487,992 
Basic and diluted net loss per redeemable ordinary share  $
-
   $(0.01)  $(0.01)
Basic and diluted weighted average non-redeemable ordinary shares outstanding   4,147,322    (945,564)   3,201,758 
Basic and diluted net loss per non-redeemable ordinary share  $(0.02)  $0.01   $(0.01)

 

   Three Months Ended June 30, 2019   Six Months Ended June 30, 2019 
   As
Previously
       As   As
Previously
       As 
   Reported   Adjustments   Restated   Reported   Adjustments   Restated 
Operating costs  $137,145   $
-
   $137,145   $290,886   $
-
   $290,886 
Loss from operations   (137,145)   
-
    (137,145)   (290,886)   
-
    (290,886)
                               
Other income:                              
Interest income - bank   309    
-
    309    452    
-
    452 
Interest income   694,051    
-
    694,051    1,382,661    
-
    1,382,661 
Change in fair value of warrant liabilities   16,649    
-
    16,649    42,506    
-
    42,506 
Total other income   711,009    
-
    711,009    1,425,619    
-
    1,425,619 
                               
Net income  $573,864   $
-
   $573,864   $1,134,733   $
-
   $1,134,733 
Less: income attributable to ordinary shares subject to possible redemption   (636,167)   636,167    
-
    (1,267,347)   1,267,347    
-
 
Adjusted net loss  $(62,303)  $62,303   $
-
   $(132,614)  $132,614   $
-
 
                               
Basic and diluted weighted average redeemable ordinary shares outstanding   
-
    11,487,992    11,487,992    
-
    11,487,992    11,487,992 
Basic and diluted net loss per redeemable ordinary share  $
-
   $(0.01)  $(0.01)  $
-
   $(0.02)  $(0.02)
Basic and diluted weighted average non-redeemable ordinary shares outstanding   4,154,419    (952,661)   3,201,758    4,150,890    (949,132)   3,201,758 
Basic and diluted net loss per non-redeemable ordinary share  $(0.01)  $0.00   $(0.01)  $(0.03)  $0.01   $(0.02)

 

   Three Months Ended September 30, 2019   Nine Months Ended September 30, 2019 
   As Previously       As   As Previously       As 
   Reported   Adjustments   Restated   Reported   Adjustments   Restated 
Operating costs  $80,795   $
-
   $80,795   $371,681   $
-
   $371,681 
Loss from operations   (80,795)   
-
    (80,795)   (371,681)   
-
    (371,681)
                               
Other income:                              
Interest income - bank   146    
-
    146    598    
-
    598 
Interest income   617,233    
-
    617,233    1,999,894    
-
    1,999,894 
Change in fair value of warrant liabilities   20,363    
-
    20,363    62,869    
-
    62,869 
Total other income   637,742    
-
    637,742    2,063,361    
-
    2,063,361 
                               
Net income  $556,947   $
-
   $556,947   $1,691,680   $
-
   $1,691,680 
Less: income attributable to ordinary shares subject to possible redemption   (565,879)   565,879    
-
    (1,833,503)   1,833,503    
-
 
Adjusted net loss  $(8,932)  $8,932   $
-
   $(141,823)  $141,823   $
-
 
                               
Basic and diluted weighted average redeemable ordinary shares outstanding   
-
    11,487,992    11,487,992    
-
    11,487,992    11,487,992 
Basic and diluted net loss per redeemable ordinary share  $
-
   $(0.00)  $(0.00)  $
-
   $(0.02)  $(0.02)
Basic and diluted weighted average non-redeemable ordinary shares outstanding   4,160,153    (958,395)   3,201,758    4,153,521    (951,763)   3,201,758 
Basic and diluted net loss per non-redeemable ordinary share  $(0.00)  $(0.00)  $(0.00)  $(0.03)  $0.01   $(0.02)

   Three Months Ended March 31, 2020 
   As
Previously
       As 
   Reported   Adjustments   Restated 
Operating costs  $149,055   $
-
   $149,055 
Loss from operations   (149,055)   
-
    (149,055)
                
Other income:               
Interest income - bank   827    
-
    827 
Interest income   534,368    
-
    534,368 
Change in fair value of warrant liabilities   16,418    
-
    16,418 
Total other income   551,613    
-
    551,613 
                
Net income  $402,558   $
-
   $402,558 
Less: income attributable to ordinary shares subject to possible redemption   (479,809)   479,809    
-
 
Adjusted net loss  $(77,251)  $77,251   $
-
 
                
Basic and diluted weighted average redeemable ordinary shares outstanding   
-
    11,487,992    11,487,992 
Basic and diluted net loss per redeemable ordinary share  $
-
   $(0.09)  $(0.09)
Basic and diluted weighted average non-redeemable ordinary shares outstanding   4,263,670    (1,061,912)   3,201,758 
Basic and diluted net loss per non-redeemable ordinary share  $(0.02)  $(0.07)  $(0.09)

 

   Three Months Ended June 30, 2020   Six Months Ended June 30, 2020 
   As
Previously
       As   As
Previously
       As 
   Reported   Adjustments   Restated   Reported   Adjustments   Restated 
Operating costs  $146,045   $
-
   $146,045   $295,100   $
-
   $295,100 
Loss from operations   (146,045)   
-
    (146,045)   (295,100)   
-
    (295,100)
                               
Other income:                              
Interest income - bank   5    
-
    5    832    
-
    832 
Interest income   24,271    
-
    24,271    558,639    
-
    558,639 
Change in fair value of warrant liabilities   6,062    
-
    6,062    22,480    
-
    22,480 
Total other income   30,338    
-
    30,338    581,951    
-
    581,951 
                               
Net (loss) income  $(115,707)  $
-
   $(115,707)  $286,851   $
-
   $286,851 
Less: income attributable to ordinary shares subject to possible redemption   (3,920)   3,920    
-
    (90,220)   90,220    
-
 
Adjusted net loss  $(119,627)  $119,627   $
-
   $196,631   $(196,631)  $
-
 
                               
Basic and diluted weighted average redeemable ordinary shares outstanding   
-
    3,960,532    3,960,532    
-
    7,724,262    7,724,262 
Basic and diluted net loss per redeemable ordinary share  $
-
   $(0.04)  $(0.04)  $
-
   $(0.14)  $(0.14)
Basic and diluted weighted average non-redeemable ordinary shares outstanding   4,374,169    (1,172,411)   3,201,758    4,318,920    (1,117,162)   3,201,758 
Basic and diluted net loss per non-redeemable ordinary share  $(0.03)  $(0.01)  $(0.04)  $0.05   $(0.19)  $(0.14)

 

   Three Months Ended September 30, 2020   Nine Months Ended September 30, 2020 
   As
Previously
       As   As
Previously
       As 
   Reported   Adjustments   Restated   Reported   Adjustments   Restated 
Operating costs  $100,347   $
-
   $100,347   $395,447   $
-
   $395,447 
Loss from operations   (100,347)   
-
    (100,347)   (395,447)   
-
    (395,447)
                               
Other income:                              
Interest income - bank   3    
-
    3    835    
-
    835 
Interest income   380    
-
    380    559,019    
-
    559,019 
Change in fair value of warrant liabilities   15,734    
-
    15,734    38,214    
-
    38,214 
Total other income   16,117    
-
    16,117    598,068    
-
    598,068 
                               
Net (loss) income   (84,230)   
-
    (84,230)   202,621    
-
    202,621 
Less: income attributable to ordinary shares subject to possible redemption   (59)   59    
-
    (86,089)   86,089    
-
 
Adjusted net (loss) income  $(84,289)  $84,289   $
-
   $116,532   $(116,532)  $
-
 
                               
Basic and diluted weighted average redeemable ordinary shares outstanding   
-
    1,414,480    1,414,480    
-
    5,605,649    5,605,649 
Basic and diluted net loss per redeemable ordinary share  $
-
   $(0.06)  $(0.06)  $
-
   $(0.20)  $(0.20)
Basic and diluted weighted average non-redeemable ordinary shares outstanding   4,387,754    (1,185,996)   3,201,758    4,340,885    (1,139,127)   3,201,758 
Basic and diluted net loss per non-redeemable ordinary share  $(0.02)  $(0.04)  $(0.06)  $0.03   $(0.23)  $(0.20)

Schedule of statements of cash flows
   As
Previously
       As 
   Reported   Adjustments   Restated 
Cash Flows from Operating Activities:            
Net income  $560,869   $
-
   $560,869 
Adjustments to reconcile net income to net cash used in operating activities:               
Interest earned on investment held in Trust Account   (688,610)   
-
    (688,610)
Change in fair value of warrant liabilities   (25,857)   
-
    (25,857)
Changes in current assets and current liabilities:               
Prepaid assets   6,347    
-
    6,347 
Accounts payable and accrued expense   (6,020)   
-
    (6,020)
Due to related parties   (2,379)   
-
    (2,379)
Net Cash Used in Operating Activities   (155,650)   
-
    (155,650)
                
Net Decrease in Cash   (155,650)   
-
    (155,650)
Cash – Beginning of the period   452,409    
-
    452,409 
Cash – Ending of period  $296,759   $
-
   $296,759 
                
Supplemental Disclosure of Non-cash Financing Activities:               
Change in value of ordinary shares subject to possible redemption  $560,866   $(560,866)  $
-
 
Accretion of carrying value to redemption value  $
-
   $688,610   $688,610 

 

   As
Previously
       As 
   Reported   Adjustments   Restated 
Cash Flows from Operating Activities:            
Net income  $1,134,733   $
-
   $1,134,733 
Adjustments to reconcile net income to net cash used in operating activities:             - 
Interest earned on investment held in Trust Account   (1,382,661)   
-
    (1,382,661)
Change in fair value of warrant liabilities   (42,506)   
-
    (42,506)
Changes in current assets and current liabilities:               
Prepaid assets   12,111    
-
    12,111 
Accounts payable and accrued expense   (5,817)   
-
    (5,817)
Due to related parties   (2,379)   
-
    (2,379)
Net Cash Used in Operating Activities   (286,519)   
-
    (286,519)
                
Net Decrease in Cash   (286,519)   
-
    (286,519)
Cash – Beginning of the period   452,409    
-
    452,409 
Cash – Ending of period  $165,890   $
-
   $165,890 
                
Supplemental Disclosure of Non-cash Financing Activities:               
Change in value of ordinary shares subject to possible redemption  $1,134,728   $(1,134,728)  $
-
 
Accretion of carrying value to redemption value  $-   $1,382,661   $1,382,661 

 

   As
Previously
       As 
   Reported   Adjustments   Restated 
Cash Flows from Operating Activities:            
Net income  $1,691,680   $
-
   $1,691,680 
Adjustments to reconcile net income to net cash used in operating activities:             - 
Interest earned on investment held in Trust Account   (1,999,894)   
-
    (1,999,894)
Change in fair value of warrant liabilities   (62,869)   
-
    (62,869)
Changes in current assets and current liabilities:               
Prepaid assets   13,762    
-
    13,762 
Accounts payable and accrued expense   (4,414)   
-
    (4,414)
Due to related parties   (2,379)   
-
    (2,379)
Net Cash Used in Operating Activities   (364,114)   
-
    (364,114)
                
Cash Flows from Financing Activities:               
Proceeds from promissory note   1,148,800    
-
    1,148,800 
Net Cash Provided by Financing Activities   1,148,800    
-
    1,148,800 
                
Net Increase in Cash   784,686    
-
    784,686 
Cash – Beginning of the period   452,409    
-
    452,409 
Cash – Ending of period  $1,237,095   $
-
   $1,237,095 
                
Supplemental Disclosure of Non-cash Financing Activities:               
Change in value of ordinary shares subject to possible redemption  $1,691,675   $(1,691,675)  $
-
 
Accretion of carrying value to redemption value  $
-
   $1,999,894   $1,999,894 

 

   As
Previously
       As 
   Reported   Adjustments   Restated 
Cash Flows from Operating Activities:            
Net income  $402,558   $
-
   $402,558 
Adjustments to reconcile net income to net cash used in operating activities:             - 
Interest earned on investment held in Trust Account   (534,368)   
-
    (534,368)
Change in fair value of warrant liabilities   (16,418)   
-
    (16,418)
Changes in current assets and current liabilities:               
Prepaid assets   (40,292)   
-
    (40,292)
Accounts payable and accrued expense   91,344    
-
    91,344 
Net Cash Used in Operating Activities   (97,176)   
-
    (97,176)
                
Cash Flows from Investing Activities:               
Purchase of investment held in Trust Account   (1,148,800)   
-
    (1,148,800)
Net Cash Used in Investing Activities   (1,148,800)   
-
    (1,148,800)
                
Cash Flows from Financing Activities:               
Proceeds from promissory note – related party   780,000    
-
    780,000 
Net Cash Provided by Financing Activities   780,000    
-
    780,000 
                
Net Decrease in Cash   (465,976)   
-
    (465,976)
Cash – Beginning of the period   477,154    
-
    477,154 
Cash – Ending of period  $11,178   $
-
   $11,178 
                
Supplemental Disclosure of Non-cash Financing Activities:               
Change in value of ordinary shares subject to possible redemption  $402,566   $(402,566)  $
-
 
Accretion of carrying value to redemption value  $
-
    1,683,168    $1,683,168 

 

   As
Previously
       As 
   Reported   Adjustments   Restated 
Cash Flows from Operating Activities:            
Net income  $286,851   $
-
   $286,851 
Adjustments to reconcile net income to net cash used in operating activities:             - 
Interest earned on investment held in Trust Account   (558,639)   
-
    (558,639)
Change in fair value of warrant liabilities   (22,480)   
-
    (22,480)
Changes in current assets and current liabilities:               
Prepaid assets   (27,677)   
-
    (27,677)
Accounts payable and accrued expense   142,875    
-
    142,875 
Due to related party   100,005    
-
    100,005 
Net Cash Used in Operating Activities   (79,065)   
-
    (79,065)
                
Cash Flows from Investing Activities:               
Purchase of investment held in Trust Account   (1,268,800)   
-
    (1,268,800)
Cash withdrawn from Trust Account to pay redeeming shareholders   105,879,118    
-
    105,879,118 
Net Cash Provided by Investing Activities   104,610,318    
-
    104,610,318 
                
Cash Flows from Financing Activities:               
Proceeds from promissory note – related party   780,000    
-
    780,000 
Proceeds from promissory note   100,000    
-
    100,000 
Redemption of ordinary shares   (105,879,118)   
-
    (105,879,118)
Net Cash Used in Financing Activities   (104,999,118)   
-
    (104,999,118)
                
Net Decrease in Cash   (467,865)   
-
    (467,865)
Cash – Beginning of the period   477,154    
-
    477,154 
Cash – Ending of period  $9,289   $
-
   $9,289 
                
Supplemental Disclosure of Non-cash Financing Activities:               
Change in value of ordinary shares subject to possible redemption  $286,858   $(286,858)  $
-
 
Accretion of carrying value to redemption value  $
-
   $1,827,439   $1,827,439 

 

   As
Previously
       As 
   Reported   Adjustments   Restated 
Cash Flows from Operating Activities:            
Net income  $202,621   $
-
   $202,621 
Adjustments to reconcile net income to net cash used in operating activities:             - 
Interest earned on investment held in Trust Account   (559,019)   
-
    (559,019)
Change in fair value of warrant liabilities   (38,214)   
-
    (38,214)
Changes in current assets and current liabilities:               
Prepaid assets   (11,052)   
-
    (11,052)
Accounts payable and accrued expense   173,905    
-
    173,905 
Due to related party   205,000    
-
    205,000 
Net Cash Used in Operating Activities   (26,759)   
-
    (26,759)
                
Cash Flows from Investing Activities:               
Purchase of investment held in Trust Account   (1,448,800)   
-
    (1,448,800)
Cash withdrawn from Trust Account to pay redeeming shareholders   105,879,118    
-
    105,879,118 
Net Cash Provided by Investing Activities   104,430,318    
-
    104,430,318 
                
Cash Flows from Financing Activities:               
Proceeds from promissory note – related party   780,000    
-
    780,000 
Proceeds from promissory note   220,000    
-
    220,000 
Redemption of ordinary shares   (105,879,118)   
-
    (105,879,118)
Net Cash Used in Financing Activities   (104,879,118)   
-
    (104,879,118)
                
Net Decrease in Cash   (475,559)   
-
    (475,559)
Cash – Beginning of the period   477,154    
-
    477,154 
Cash – Ending of period  $1,595   $
-
   $1,595 
                
Supplemental Disclosure of Non-cash Financing Activities:               
Change in value of ordinary shares subject to possible redemption  $202,627   $(202,627)  $
-
 
Accretion of carrying value to redemption value  $
-
   $2,007,819   $2,007,819