Restatement of Previously Issued Financial Statements (Tables)

6 Months Ended

Jun. 30, 2021

Restatement Of Previously Issued Financial Statements [Abstract]

Schedule of Balance Sheet

	As Previously Reported		Adjustments			As Restated
Balance Sheet as of December 31, 2020
Ordinary shares subject to possible redemption	$	2,149,607	$	13,215,384		$	15,364,991
Ordinary shares	$	2,410,382	$	(2,410,382	)	$	-
Retained earnings (accumulated deficit)	$	2,589,624	$	(10,805,002	)	$	(8,215,378	)
Total shareholders’ equity (deficit)	$	5,000,006	$	(13,215,384	)	$	(8,215,378	)

	As Previously Reported		Adjustments			As Restated
Balance Sheet as of June 30, 2021
Ordinary shares subject to possible redemption	$	373,063	$	13,933,476		$	14,306,539
Ordinary shares	$	3,327,998	$	(2,916,071	)	$	411,927
Retained earnings (accumulated deficit)	$	1,672,011	$	(11,017,405	)	$	(9,345,394	)
Total shareholders’ equity (deficit)	$	5,000,009	$	(13,933,476	)	$	(8,933,467	)

Schedule of Statement of Operations

	As Previously Reported			Adjustments			As Restated
Statement of Operations for the Three Months Ended June 30, 2020
Net loss	$	(115,707	)	$	-		$	(115,707	)
Less: income attributable to ordinary shares subject to possible redemption	$	(3,920	)	$	3,920		$	-
Adjusted net loss	$	(119,627	)	$	119,627		$	-
Basic and diluted weighted average redeemable ordinary shares outstanding		-			3,960,532			3,960,532
Basic and diluted net loss per redeemable ordinary share	$	-		$	(0.04	)	$	(0.04	)
Basic and diluted weighted average non-redeemable ordinary shares outstanding		4,374,169			(1,172,411	)		3,201,758
Basic and diluted net loss per non-redeemable ordinary share	$	(0.03	)	$	(0.01	)	$	(0.04	)

	As Previously Reported			Adjustments			As Restated
Statement of Operations for the Six Months Ended June 30, 2020
Net income	$	286,851		$	-		$	286,851
Less: income attributable to ordinary shares subject to possible redemption	$	(90,220	)	$	90,220		$	-
Adjusted net income	$	196,631		$	(196,631	)	$	-
Basic and diluted weighted average redeemable ordinary shares outstanding		-			7,724,262			7,724,262
Basic and diluted net loss per redeemable ordinary share	$	-		$	(0.14	)	$	(0.14	)
Basic and diluted weighted average non-redeemable ordinary shares outstanding		4,318,920			(1,117,162	)		3,201,758
Basic and diluted net income (loss) per non-redeemable ordinary share	$	0.05		$	(0.19	)	$	(0.14	)

	As Previously Reported			Adjustments			As Restated
Statement of Operations for the Three Months Ended June 30, 2021
Net loss	$	(111,078	)	$	-		$	(111,078	)
Less: income attributable to ordinary shares subject to possible redemption	$	(10	)	$	10		$	-
Adjusted net loss	$	(111,088	)	$	111,088		$	-
Basic and diluted weighted average redeemable ordinary shares outstanding		-			1,312,549			1,312,549
Basic and diluted net loss per redeemable ordinary share	$	-		$	(0.07	)	$	(0.07	)
Basic and diluted weighted average non-redeemable ordinary shares outstanding		4,435,615			(1,233,857	)		3,201,758
Basic and diluted net loss per non-redeemable ordinary share	$	(0.03	)	$	(0.04	)	$	(0.07	)

	As Previously Reported			Adjustments			As Restated
Statement of Operations for the Six Months Ended June 30, 2021
Net loss	$	(281,238	)	$	-		$	(281,238	)
Less: income attributable to ordinary shares subject to possible redemption	$	(19	)	$	19		$	-
Adjusted net loss	$	(281,257	)	$	281,257		$	-
Basic and diluted weighted average redeemable ordinary shares outstanding		-			1,362,736			1,362,736
Basic and diluted net loss per redeemable ordinary share	$	-		$	(0.16	)	$	(0.16	)
Basic and diluted weighted average non-redeemable ordinary shares outstanding		4,426,599			(1,224,841	)		3,201,758
Basic and diluted net loss per non-redeemable ordinary share	$	(0.06	)	$	(0.10	)	$	(0.16	)

Schedule of Statement of Cash Flows

	As Previously Reported		Adjustments			As Restated
Statement of Cash Flows for the Six Months Ended June 30, 2020
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 Reported		Adjustments			As Restated
Statement of Cash Flows for the Six Months Ended June 30, 2021
Supplemental Disclosure of Non-cash Financing Activities:
Change in value of ordinary shares subject to possible redemption	$	281,241	$	(281,241	)	$	-
Accretion of carrying value to redemption value	$	-	$	436,851		$	436,851