Summary Of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2021

Summary of earning per share basic and diluted reconciliation

The following table reflects the calculatio

of basic and diluted net income (loss) per share (in dollars, except per share amounts):


	Three Months Ended March 31,
	2021			2020
Class A Common stock subject to possible redemption
Numerator: Earnings allocable to Class A common stock subject to possible redemption
Interest earned on marketable securities held in Trust Account	$	37,333		$	1,088,046
Unrealized gain on marketable securities held in Trust Account		3,948			340,728
Less: interest available to be withdrawn for payment of taxes		(39,585	)		(296,216	)

Net income attributable to Class A common stock subject to possible redemption	$	1,696		$	1,132,558

Denominator: Weighted Average Class A Common stock subject to possible redemption
Basic and diluted weighted average shares outstanding, Class A common stock subject to possible redemption		28,793,444			28,488,312

Basic and diluted net income per share, Class A common stock subject to possible redemption	$	0.00		$	0.04

Non-Redeemable Common Stock
Numerator: Net Loss minus Net Earnings
Net (Loss) Income	$	(12,870,990	)	$	6,442,454
Less: Net income allocable to Class A Common stock subject to possible redemption		(1,696	)		(1,132,558	)

Non-Redeemable Net (Loss) Income	$	(12,872,686	)	$	5,309,896

Denominator: Weighted Average Non-Redeemable Common Stock
Basic and diluted weighted average shares outstanding, Non-redeemable common stock		10,737,806			11,565,826

Basic and diluted net (loss) income per share, Non-redeemable common stock	$	(1.20	)	$	0.46

(1)

The Company has not considered the effect of the warrants sold in the Initial Public Offering and private placement to purchase an aggregate of 24,137,500 shares in the calculation of diluted income (loss) per share, since the inclusion of such warrants would be anti-dilutive.