Restatement of Financial Statements (Tables)

12 Months Ended

Dec. 31, 2020

Condensed Financial Information Disclosure [Abstract]

Schedule of impact of the restatement

	As Previously Reported			Adjustments			As Restated
Audited Balance Sheet at December 23, 2020
Warrant Liabilities	$	-		$	574,676		$	574,676
Total Liabilities		-			574,676			574,676
Shares 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
Total Stockholders’ Equity		5,000,008			(4,860,369	)		139,639
Audited Balance Sheet at December 31, 2020
Warrant Liabilities	$	-		$	580,860		$	580,860
Total Liabilities		303,738			580,860			884,598
Shares 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	)
Total Stockholders’ Equity		5,000,003			(4,980,748	)		19,255
Audited Statement of Operations for the year ended December 31, 2020
Change in Fair Value of Warrants	$	-		$	(6,184	)	$	(6,184	)
Weighted average shares outstanding, basic and diluted		4,198,081			(4,198,081	)		-
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 net income (loss) per share		(0.03	)		0.03			-
Basic and diluted net income (loss) per share, common stock subject to redemption		-			52.43			52.43
Basic and diluted net income (loss) per share, common stock not subject to redemption		-			(5.22	)		(5.22	)
Audited Statement of Changes in Stockholders’ Equity for the year ended December, 2020
Issuance of Representative Shares on November 25, 2020 - Additional Paid-in-Capital	$	-		$	792,428		$	792,428
Issuance of Representative Shares on November 25, 2020 - Stockholders' Equity (Deficit)		15			792,428			792,443
Initial Value of Private Warrants		-			(574,676	)		(574,676	)
Reclassification of offering costs related to public shares		-			3,655,046			3,655,046
Other Offering Expenses		(532,623	)		(792,428	)		(1,325,051	)
Net Loss		(155,543	)		(6,184	)		(121,727	)
Maximum number of redeemable shares - Shares		(13,364,689	)		(435,311	)		(13,800,000	)
Maximum number of redeemable shares - Par Value		(1,336	)		(44	)		(1,380	)
Maximum number of redeemable shares - Paid-in-Capital		(134,982,023	)		11,510,162			(123,471,861	)
Maximum number of redeemable shares - Stockholders' Equity (Deficit)		(134,983,359	)		11,510,118			(123,473,241	)
Subsequent measurement of common stock subject to redemption under ASC 480-10-S99 against APIC		-			(19,561,805	)		(19,561,805	)
Subsequent measurement of common stock subject to redemption under ASC 480-10-S99 against APIC (interest earned on trust account)		-			(3,247	)		(3,247	)
Audited Statement of Cash Flows for the year ended December 31, 2020
Net Loss	$	(115,543	)	$	(6,184	)	$	(121,727	)
Change in fair value of warrant liabilities		-			6,184			6,184
Initial value of warrant liabilities		-			574,676			574,676
Initial value of common stock subject to possible redemption		135,094,307			(11,621,066	)		123,473,241
Reclassification of offering costs related to public shares		-			(3,655,046	)		(3,655,046	)
Change in value of common stock subject to possible redemption		(110,948	)		110,948			-
Subsequent measurement of common stock subject to redemption under ASC 480-10-S99 against APIC		-			19,561,805			19,561,805
Subsequent measurement of common stock subject to redemption under ASC 480-10-S99 against APIC (interest earned on trust account)		-			3,247			3,247