
	As
	Previously		As
	Reported		Adjustments		Restated

Balance sheet as of August 18, 2020
Warrant liability	$	—	$	13,602,000	$	13,602,000
Total Liabilities		7,176,121		13,602,000		20,778,121
Class A Common Stock Subject to Possible Redemption		190,045,060		(13,602,000)		176,443,060
Class A Common Stock		165		136		301
Additional Paid-in Capital		5,000,263		837,220		5,837,483
Accumulated Deficit		(1,000)		(837,356)		(838,356)
		5,000,003		-		5,000,003
Number of Class A common stock subject to redemption		19,004,506		(1,360,200)		17,644,306

Balance sheet as of September 30, 2020 (unaudited)
Warrant liability	$	—	$	13,135,500	$	13,135,500
Total Liabilities		8,126,283		13,135,500		21,261,783
Class A Common Stock Subject to Possible Redemption		218,312,810		(13,135,500)		205,177,310
Class A Common Stock		182		131		313
Additional Paid-in Capital		5,082,496		370,725		5,453,221
Accumulated Deficit		(83,243)		(370,856)		(454,099)
		5,000,010		-		5,000,010
Number of Class A common stock subject to redemption		21,831,281		(1,313,550)		20,517,731

Balance sheet as of December 31, 2020
Warrant liability	$	—	$	13,365,500	$	13,365,500
Total Liabilities		9,219,008		13,365,500		22,584,508
Class A Common Stock Subject to Possible Redemption		216,934,140		(13,365,500)		203,568,640
Class A Common Stock		196		133		329
Additional Paid-in Capital		6,461,152		600,722		7,061,874
Accumulated Deficit		(1,461,914)		(600,855)		(2,062,769)
		5,000,009		-		5,000,009
Number of Class A common stock subject to redemption		21,693,414		(1,336,550)		20,356,864

Three months ended September 30, 2020 (unaudited)
Change in fair value of warrant liability		—		466,499		466,499
Transaction costs		—		(837,355)		(837,355)
Net loss	$	(82,243)	$	(370,856)	$	(453,099)
Basic and diluted weighted average shares outstanding, common stock subject to possible redemption		—		18,952,768		18,952,768
Basic and diluted net earnings per share, common stock subject to possible redemption		—		—		—
Weighted average non-redeemable common shares outstanding, basic and diluted		5,952,197		(2,577,316)		3,374,881
Basic and diluted net loss per non-redeemable common share	$	(0.02)		—		—

Nine months ended September 30, 2020 (unaudited)
Change in fair value of warrant liability		—		466,499		466,499
Transaction costs		—		(837,355)		(837,355)
Net loss	$	(82,243)	$	(370,856)	$	(453,099)
Basic and diluted weighted average shares outstanding, common stock subject to possible redemption		15,112,852		3,839,915		18,952,768
Basic and diluted net earnings per share, common stock subject to possible redemption		—		—		—
Weighted average non-redeemable common shares outstanding, basic and diluted		3,895,358		(470,933)		3,424,425
Basic and diluted net loss per non-redeemable common share		(0.02)		0.02		—
Year ended December 31, 2020
Change in fair value of warrant liability		—		236,500		236,500
Transaction costs		—		(837,355)		(837,355)
Net loss	$	(1,460,914)	$	(600,855)	$	(2,061,769)
Basic and diluted weighted average shares outstanding, common stock subject to possible redemption		16,131,141		4,192,832		20,323,974
Basic and diluted net earnings per share, common stock subject to possible redemption		—		—		—
Weighted average non-redeemable common shares outstanding, basic and diluted		4,542,198		(2,223,472)		2,318,726
Basic and diluted net loss per non-redeemable common share	$	(0.32)		—		(0.89)

Cash Flow Statement for the Nine months ended September 30, 2020
Net loss	$	(82,243)	$	(370,856)	$	(453,099)
Allocation of initial public offering costs		—		837,356		837,356
Initial classification of warrant liability		—		13,602,000		13,602,000
Initial classification of common stock subject to possible redemption		218,395,060		(13,602,000)		204,793,060
Change in value of common stock subject to possible redemption		(82,250)		466,500		384,250
Cash Flow Statement for the Year ended December 31, 2020 (audited)
Net loss	$	(1,460,914)	$	(600,856)	$	(2,061,770)
Allocation of initial public offering costs		—		837,356		837,356
Initial classification of warrant liability		—		13,602,000		13,602,000
Initial classification of common stock subject to possible redemption		218,395,060		(13,602,000)		204,793,060
Change in value of common stock subject to possible redemption		(1,460,920)		236,500		(1,224,420)