Restatement of Previously Issued Financial Statements (Tables)

11 Months Ended

Dec. 31, 2020

Restatement Of Previously Issued Financial Statements [Abstract]

Schedule of balance sheet and operation

	As Previously Reported			Adjustments			As Restated
Balance Sheet as of:
July 24, 2020 (audited)
Warrant liability	$	—		$	154,583		$	154,583
Total Liabilities		—			154,583			154,583
Common Stock Subject to Possible Redemption		225,628,970			(154,583	)		225,474,387
Common Stock		696			1			697
Additional Paid-in Capital		5,000,314			352			5,000,666
Accumulated deficit		(1,000	)		(353	)		(1,353	)
Total Shareholders’ Equity		5,000,010			—			5,000,010
Number of shares subject to redemptions		22,562,897			(15,458	)		22,547,439

	As Previously Reported			Adjustments			As Restated
September 30, 2020 (unaudited)
Warrant liability	$	—		$	219,984		$	219,984
Total Liabilities		51,267			219,984			271,251
Common Stock Subject to Possible Redemption		225,527,000			(219,984	)		225,307,016
Common Stock		696			2			698
Additional Paid-in Capital		5,102,284			65,752			5,168,036
Accumulated deficit		(102,977	)		(65,754	)		(168,731	)
Total Shareholders’ Equity		5,000,003			—			5,000,003
Number of shares subject to redemptions		22,552,700			(21,998	)		22,530,702
December 31, 2020 (audited)
Warrant liability	$	—		$	630,224		$	630,224
Total Liabilities		2,041,838			630,224			2,672,062
Common Stock Subject to Possible Redemption		223,520,590			(630,220	)		222,890,370
Common Stock		716			7			723
Additional Paid-in Capital		7,108,674			475,983			7,584,657
Accumulated deficit		(2,109,383	)		(475,994	)		(2,585,377	)
Total Shareholders’ Equity		5,000,007			(4	)		5,000,003
Number of shares subject to redemptions		22,352,059			(63,022	)		22,289,037
Statement of Operations for the:
Three Months Ended September 30, 2020 (unaudited)
Net loss	$	(101,977	)	$	(65,754	)	$	(167,731	)
Basic and diluted weighted average shares outstanding, Common stock subject to possible redemption		22,552,700			—			22,552,700
Basic and diluted net income per share, Common stock subject to possible redemption		0.00			0.00			0.00
Basic and diluted weighted average shares outstanding, Non-redeemable common stock		6,496,149						6,496,149
Basic and diluted net loss per share, Non-redeemable common stock		(0.02	)		(0.01	)		(0.03	)
Period from February 11, 2020 (inception) to September 30, 2020 (unaudited)
Allocation of initial public offering costs	$	—		$	(353	)	$	(353	)
Change in fair value of warrant liability		—			(65,401	)		(65,401	)
Net loss		(102,977	)		(65,754	)		(168,731	)
Basic and diluted weighted average shares outstanding, Common stock subject to possible redemption		—			22,552,700			22,552,700
Basic and diluted net income per share, Common stock subject to possible redemption		—			0.00			0.00
Basic and diluted weighted average shares outstanding, Non-redeemable common stock		5,713,990			—			5,713,990
Basic and diluted net loss per share, Non-redeemable common stock		(0.02	)		(0.01	)	$	(0.03	)

Schedule of casf flow and equity

	As Previously Reported			Adjustments			As Restated
Period from February 11, 2020 (inception) to December 31, 2020 (audited)
Allocation of initial public offering costs	$	—		$	(353	)	$	(353	)
Change in fair value of warrant liability		—			(475,641	)		(475,641	)
Net loss		(2,109,383	)		(475,994	)		(2,585,377	)
Basic and diluted weighted average shares outstanding, Common stock subject to possible redemption		22,557,034			(777,430	)		21,779,604
Basic and diluted net income per share, Common stock subject to possible redemption		—			0.00			0.00
Basic and diluted weighted average shares outstanding, Non-redeemable common stock		6,068,878			383,916			6,452,794
Basic and diluted net loss per share, Non-redeemable common stock		(0.35	)		(0.05	)		(0.40	)
Statement of Changes in Stockholder’s Equity for the:
Three Months Ended September 30, 2020 (unaudited)
Sale of 594,551 Private Units	$	5,945,510		$	(154,230	)	$	5,791,280
Common stock subject to possible redemption		(225,527,000	)		219,990			(225,307,010	)
Net loss		(101,977	)		(65,754	)		(167,731	)
Period from February 11, 2020 (inception) to September 30, 2020 (unaudited)
Sale of 594,551 Private Units	$	5,945,510		$	(154,230	)	$	5,791,280
Common stock subject to possible redemption		(225,527,000	)		219,990			(225,307,010	)
Net loss		(102,977	)		(65,754	)		(168,731	)
Period from February 11, 2020 (inception) to December 31, 2020 (audited)
Sale of 594,551 Private Units	$	5,945,510		$	(154,230	)	$	5,791,280
Common stock subject to possible redemption		(223,520,590	)		630,220			(222,890,370	)
Net loss		(2,109,383	)		(475,994	)		(2,585,377	)
Statement of Cash Flows for the:
Period from February 11, 2020 (inception) to September 30, 2020 (unaudited)
Net loss	$	(102,977	)	$	(65,754	)	$	(168,731	)
Change in fair value of warrant liability		—			65,401			65,401
Transaction costs incurred in connection with IPO		—			353			353
Period from February 11, 2020 (inception) to December 31, 2020 (audited)
Net loss	$	(2,109,383	)	$	(475,994	)	$	(2,585,377	)
Change in fair value of warrant liability		—			475,641			475,641
Transaction costs incurred in connection with IPO		—			353			353