Revision of Prior Period Financial Statements (Tables)

6 Months Ended

Jun. 30, 2021

Revision Of Prior Period Financial Statements [Abstract]

Schedule of unaudited interim condensed financial statements

	As Previously Reported			Adjustments			As Restated
Balance Sheet at December 23, 2020
Common stock subject to possible redemption	$	135,094,307		$	4,285,693		$	139,380,000
Common stock		479			(42	)		437
Additional paid-in capital		5,007,859			(4,860,327	)		147,532
Balance Sheet at December 31, 2020
Common stock subject to possible redemption	$	134,983,359		$	4,399,888		$	139,383,247
Common stock		480			(43	)		437
Additional paid-in capital		5,118,821			(4,974,521	)		144,300
Accumulated deficit	$	(119,298	)	$	(6,184	)	$	(125,482	)
Statement of Operations for the year ended December 31, 2020
Basic and diluted weighted average shares outstanding, common stock subject to redemption		-			339,344			339,344
Basic and diluted weighted average shares outstanding, common stock not subject to redemption		-			3,429,593			3,429,593
Basic and diluted weighted average shares outstanding, common stock		4,198,081			(429,144	)		3,768,937
Statement of Cash Flows for the year ended December 31, 2020
Supplemental disclosure of cash flow information
Initial value of common stock subject to possible redemption	$	135,094,307		$	(11,621,066	)	$	123,473,241
Change in value of common stock subject to possible redemption		(110,948	)		110,948			-
Reclassification of offering costs related to public shares		-			(2,946,021	)		(2,946,021	)
Subsequent measurement of common stock subject to redemption		-			18,852,780			18,852,780
Subsequent measurement of common stock subject to redemption  (interest earned on trust account)	$	-		$	3,247		$	3,247
Balance Sheet at March 31, 2021
Common stock subject to possible redemption	$	134,522,628		$	4,884,666		$	139,407,294
Common stock		485			(48	)		437
Additional paid-in capital		5,004,871			(4,884,618	)		120,253
Accumulated deficit	$	(5,345	)	$	0		$	(5,345	)
Statement of Operations for the three months ended March 31, 2021
Basic and diluted weighted average shares outstanding, common stock subject to redemption		-			13,800,000			13,800,000
Basic and diluted weighted average shares outstanding, common stock not subject to redemption		-			4,369,000			4,369,000
Basic and diluted weighted average shares outstanding, common stock		18,169,000			0			18,169,000
Statement of Cash Flows for the three months ended March 31, 2021
Supplemental disclosure of cash flow information
Change in value of common stock subject to possible redemption	$	120,140		$	(120,140	)	$	-
Subsequent measurement of common stock subject to redemption (interest earned on trust account)	$	-		$	24,047		$	24,047