XML 52 R26.htm IDEA: XBRL DOCUMENT v3.21.1
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Details) - USD ($)
3 Months Ended 4 Months Ended 7 Months Ended
Sep. 09, 2020
Sep. 30, 2020
Sep. 30, 2020
Dec. 31, 2020
BALANCE SHEET        
Warrant liability $ 1,428,600 $ 1,825,433 $ 1,825,433 $ 4,525,250
Total Liabilities 5,598,227 5,938,775 5,938,775 8,696,808
Class A common stock subject to possible redemption 105,848,020 105,400,927   102,489,230
Class A Common Stock 133 137 137 166
Additional Paid-in Capital 5,227,183 5,674,272 5,674,272 8,585,940
Accumulated Deficit $ (227,601) $ (674,687) (674,687) $ (3,586,390)
Number of Class A Common Stock Subject to Redemption 10,584,802 10,540,093   10,248,923
STATEMENT OF OPERATIONS        
Change in fair value of warrant liability   $ 238,100 238,100 $ 3,096,650
Transaction costs allocated to warrant liabilty   226,601 226,601 226,601
Net loss   (673,687) (674,687) $ (3,586,390)
Weighted average shares outstanding of common stock       405,000
STATEMENT OF CASH FLOWS        
Net loss     (674,687) $ (3,586,390)
Allocation of initial public offering costs   $ 226,601 226,601 226,601
Change in fair value of warrant liability     396,833 3,096,650
Initial classification of warrant liability     1,428,600 1,428,600
Initial classification of common stock subject to possible redemption     105,848,020 105,848,020
Change in value of common stock subject to possible redemption     $ (447,093) $ (3,358,790)
Class A redeemable common stock        
STATEMENT OF OPERATIONS        
Weighted average shares outstanding of common stock   11,500,000 11,500,000 11,500,000
Basic and diluted income per share   $ 0.00 $ 0.00 $ 0.00
Class A and Class B non-redeemable common stock        
STATEMENT OF OPERATIONS        
Weighted average shares outstanding of common stock   3,280,000 3,280,000 3,100,220
Basic and diluted income per share   $ (0.16) $ (0.16) $ (1.16)
As Previously Reported        
BALANCE SHEET        
Total Liabilities $ 4,169,627 $ 4,113,342 $ 4,113,342 $ 4,171,558
Class A common stock subject to possible redemption 107,276,620 107,226,360   107,014,480
Class A Common Stock 118 118 118 120
Additional Paid-in Capital 5,000,597 5,050,857 5,050,857 5,262,735
Accumulated Deficit $ (1,000) $ (51,253) (51,253) $ (263,139)
Number of Class A Common Stock Subject to Redemption 10,727,662 10,722,636   10,701,448
STATEMENT OF OPERATIONS        
Transaction costs allocated to warrant liabilty       $ 0
Net loss   $ (50,253) (51,253) (263,139)
STATEMENT OF CASH FLOWS        
Net loss     (51,253) (263,139)
Allocation of initial public offering costs       0
Change in fair value of warrant liability     0 0
Initial classification of warrant liability     0 0
Initial classification of common stock subject to possible redemption     107,276,620 107,276,620
Change in value of common stock subject to possible redemption     $ (50,260) $ (103,590)
As Previously Reported | Class A redeemable common stock        
STATEMENT OF OPERATIONS        
Weighted average shares outstanding of common stock   11,500,000 11,500,000 11,500,000
Basic and diluted income per share   $ 0.00 $ 0.00 $ 0.00
As Previously Reported | Class A and Class B non-redeemable common stock        
STATEMENT OF OPERATIONS        
Weighted average shares outstanding of common stock   3,280,000 3,280,000 3,100,220
Basic and diluted income per share   $ (0.02) $ (0.02) $ (0.08)
Adjustments        
BALANCE SHEET        
Warrant liability $ 1,428,600 $ 1,825,433 $ 1,825,433 $ 4,525,250
Total Liabilities 1,428,600 1,825,433 1,825,433 4,525,250
Class A common stock subject to possible redemption (1,428,600) (1,825,433)   (4,525,250)
Class A Common Stock 15 19 19 46
Additional Paid-in Capital 226,586 623,415 623,415 3,323,205
Accumulated Deficit $ (226,601) $ (623,434) (623,434) $ (3,323,251)
Number of Class A Common Stock Subject to Redemption (142,860) (182,543)   (452,525)
STATEMENT OF OPERATIONS        
Change in fair value of warrant liability   $ 396,833 396,833 $ 3,096,650
Transaction costs allocated to warrant liabilty   226,601 226,601 226,601
Net loss   (623,434) (623,434) (3,323,251)
STATEMENT OF CASH FLOWS        
Net loss     (623,434) (3,323,251)
Allocation of initial public offering costs   $ 226,601 226,601 226,601
Change in fair value of warrant liability     396,833 3,096,650
Initial classification of warrant liability     1,428,600 1,428,600
Initial classification of common stock subject to possible redemption     (1,428,600) (1,428,600)
Change in value of common stock subject to possible redemption     $ (396,833) $ (3,255,200)
Adjustments | Class A redeemable common stock        
STATEMENT OF OPERATIONS        
Basic and diluted income per share   $ 0.00 $ 0.00 $ 0.00
Adjustments | Class A and Class B non-redeemable common stock        
STATEMENT OF OPERATIONS        
Basic and diluted income per share   $ (0.14) $ (0.14) $ (1.08)