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RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Q3) (Tables)
 9 Months Ended 12 Months Ended
Sep. 30, 2021
Dec. 31, 2020
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS [Abstract]    
Impact of Revision on Financial Statements
The impact of the revision on the Company’s financial statements is reflected in the following table.
 
 ​ ​
As Previously
Reported
 ​ ​
Adjustment
 ​ ​
As Restated
Balance Sheet as of September 30, 2020 (unaudited)
 ​ ​
 
 ​ ​
 
 ​ ​
 
Class A common stock subject to possible redemption
 ​ ​
$113,348,455
 ​ ​
$   18,901,545
 ​ ​
$132,250,000
Class A common stock
 ​ ​
$              189
 ​ ​
$            (189)
 ​ ​
$               —
Additional paid-in capital
 ​ ​
$    5,414,035
 ​ ​
$  (5,414,035)
 ​ ​
$               —
Accumulated deficit
 ​ ​
$     (414,554)
 ​ ​
$ (13,487,321)
 ​ ​
$(13,901,875)
Total Stockholders’ Equity (Deficit)
 ​ ​
$    5,000,001
 ​ ​
$ (18,901,545)
 ​ ​
$(13,901,544)
Number of Class A common stock subject to possible redemption
 ​ ​
11,334,808
 ​ ​
1,890,192
 ​ ​
13,225,000
 
 ​ ​
As Previously
Reported
 ​ ​
Adjustment
 ​ ​
As Restated
Balance Sheet as of March 31, 2021 (unaudited)
 ​ ​
 
 ​ ​
 
 ​ ​
 
Class A common stock subject to possible redemption
 ​ ​
$111,657,920
 ​ ​
$  20,592,080
 ​ ​
$132,250,000
Class A common stock
 ​ ​
$             206
 ​ ​
$           (206)
 ​ ​
$               —
Additional paid-in capital
 ​ ​
$    7,104,553
 ​ ​
$  (7,104,553)
 ​ ​
$               —
Accumulated deficit
 ​ ​
$  (2,105,081)
 ​ ​
$(13,487,321)
 ​ ​
$(15,592,402)
Total Stockholders’ Equity (Deficit)
 ​ ​
$    5,000,009
 ​ ​
$(20,592,080)
 ​ ​
$(15,592,071)
Number of Class A common stock subject to possible redemption
 ​ ​
11,165,366
​ ​
2,059,634
​ ​
13,225,000
 
 ​ ​
 
 ​ ​
 
 ​ ​
 
Balance Sheet as of June 30, 2021 (unaudited)
 ​ ​
 
 ​ ​
 
 ​ ​
 
Class A common stock subject to possible redemption
 ​ ​
$109,288,323
 ​ ​
$  22,961,677
 ​ ​
$132,250,000
Class A common stock
 ​ ​
$              230
 ​ ​
$            (230)
 ​ ​
$                —
Additional paid-in capital
 ​ ​
$    9,474,126
 ​ ​
$  (9,474,126)
 ​ ​
$                —
Accumulated deficit
 ​ ​
$  (4,474,677)
 ​ ​
$(13,487,321)
 ​ ​
$(17,961,998)
Total Stockholders’ Equity (Deficit)
 ​ ​
$    5,000,010
 ​ ​
$(22,961,677)
 ​ ​
$(17,961,667)
Number of Class A common stock subject to possible redemption
 ​ ​
10,928,252
​ ​
2,296,748
​ ​
13,225,000
 
 ​ ​
 
 ​ ​
 
 ​ ​
 
Statement of Operations for the Period From July 14, 2020 (inception) through September 30, 2020 (unaudited)
 ​ ​
 
 ​ ​
 
 ​ ​
 
Basic and diluted weighted average shares outstanding, Class A common stock
 ​ ​
11,334,984
​ ​
(9,978,574)
​ ​
1,356,410
Basic and diluted net loss per share, Class A common stock
 ​ ​
$                —
 ​ ​
(0.10)
​ ​
$          (0.10)
Basic and diluted weighted average shares outstanding, Class B common stock
 ​ ​
2,684,663
​ ​
234,568
​ ​
2,919,231
Basic and diluted net loss per share, Class B common stock
 ​ ​
$           (0.31)
 ​ ​
$             0.21
 ​ ​
$          (0.10)

 
 ​ ​
As Previously
Reported
 ​ ​
Adjustment
 ​ ​
As Restated
Statement of Operations for the Three Months ended March 31, 2021 (unaudited)
 ​ ​
 
 ​ ​
 
 ​ ​
 
Basic and diluted weighted average shares outstanding, Class A common stock
 ​ ​
10,919,966
​ ​
2,305,034
​ ​
13,225,000
Basic and diluted net loss per share, Class A common stock
 ​ ​
$               —
 ​ ​
0.15
​ ​
$            0.15
Basic and diluted weighted average shares outstanding, Class B common stock
 ​ ​
5,611,284
​ ​
(2,305,034)
​ ​
3,306,250
Basic and diluted net loss per share, Class B common stock
 ​ ​
$             0.44
 ​ ​
$            (0.29)
 ​ ​
$            0.15
 
 ​ ​
 
 ​ ​
 
 ​ ​
 
Statement of Operations for the Three Months ended June 30, 2021 (unaudited)
 ​ ​
 
 ​ ​
 
 ​ ​
 
Basic and diluted weighted average shares outstanding, Class A common stock
 ​ ​
11,165,366
​ ​
2,059,634
​ ​
13,225,000
Basic and diluted net loss per share, Class A common stock
 ​ ​
$               —
 ​ ​
(0.14)
​ ​
$          (0.14)
Basic and diluted weighted average shares outstanding, Class B common stock
 ​ ​
5,365,884
​ ​
(2,059,634)
​ ​
3,306,250
Basic and diluted net loss per share, Class B common stock
 ​ ​
$           (0.44)
 ​ ​
$              0.30
 ​ ​
$          (0.14)
 
 ​ ​
 
 ​ ​
 
 ​ ​
 
Statement of Operations for the Six Months ended June 30, 2021 (unaudited)
 ​ ​
 
 ​ ​
 
 ​ ​
 
Basic and diluted weighted average shares outstanding, Class A common stock
 ​ ​
11,043,344
​ ​
2,181,656
​ ​
13,225,000
Basic and diluted net loss per share, Class A common stock
 ​ ​
$                —
 ​ ​
0.01

​
$            0.01
Basic and diluted weighted average shares outstanding, Class B common stock
 ​ ​
5,487,906
​ ​
(2,181,656)
​ ​
3,306,250
Basic and diluted net loss per share, Class B common stock
 ​ ​
$             0.02
 ​ ​
$            (0.01)
 ​ ​
$            0.01
 
 ​ ​
 
 ​ ​
 
 ​ ​
 
Statement of Cash Flows for the Period From July 14, 2020 (inception) through September 30, 2020 (unaudited)
 ​ ​
 
 ​ ​
 
 ​ ​
 
Supplemental non-cash disclosure: Initial classification of common stock subject to possible redemption
 ​ ​
$113,349,840
 ​ ​
$(113,349,840)
 ​ ​
$                —
Supplemental non-cash disclosure: Change in value of common stock subject to possible redemption
 ​ ​
$         (1,385)
 ​ ​
$             1,385
 ​ ​
$                —
Supplemental non-cash disclosure: Measurement adjustment of Class A common stock subject to redemption amount
 ​ ​
$                —
 ​ ​
$(13,511,990)
 ​ ​
$(13,511,990)
 
 ​ ​
As Previously
Reported
 ​ ​
Adjustment
 ​ ​
As Restated
Statement of Cash Flows for the three months ended March 31, 2021 (unaudited)
 ​ ​
 
 ​ ​
 
 ​ ​
 
Supplemental non-cash disclosure: Change in value of common stock subject to possible redemption
 ​ ​
$      2,458,260
 ​ ​
$   (2,458,260)
 ​ ​
$                —
 
 ​ ​
 
 ​ ​
 
 ​ ​
 
Statement of Cash Flows for the six months ended June 30, 2021 (unaudited)
 ​ ​
 
 ​ ​
 
 ​ ​
 
Supplemental non-cash disclosure: Change in value of common stock subject to possible redemption
 ​ ​
$           88,663
 ​ ​
$        (88,663)
 ​ ​
$                —
 
 ​ ​
 
 ​ ​
 
 ​ ​
 
Condensed Statement of Changes in Stockholders’ Equity (Deficit) for the Period Ended September 30, 2020 (unaudited)
 ​ ​
 
 ​ ​
 
 ​ ​
 
Sale of 13,225,000 Units, net of underwriter discounts and offering expenses
 ​ ​
$  118,738,010
 ​ ​
$(118,738,010)
 ​ ​
$                —
Class A Common Stock subject to possible redemption
 ​ ​
$(113,348,455)
 ​ ​
$  113,348,455
 ​ ​
$                —
Accretion for Class A Common Stock to redemption amount
 ​ ​
$                  —
 ​ ​
$  (13,511,990)
 ​ ​
$(13,511,990)
 
 ​ ​
 
 ​ ​
 
 ​ ​
 
Condensed Statement of Changes in Stockholders’ Equity (Deficit) for the Three Months Ended March 31, 2021 (unaudited)
 ​ ​
 
 ​ ​
 
 ​ ​
 
Class A Common Stock subject to possible redemption
 ​ ​
$   (2,458,260)
 ​ ​
$      2,458,260
 ​ ​
$                —
 
 ​ ​
 
 ​ ​
 
 ​ ​
 
Condensed Statement of Changes in Stockholders’ Equity (Deficit) for the Three Months Ended June 30, 2021 (unaudited)
 ​ ​
 
 ​ ​
 
 ​ ​
 
Class A Common Stock subject to possible redemption
 ​ ​
$      2,369,597
 ​ ​
$   (2,369,597)
 ​ ​
$                —
The Company’s accounting for the warrants as components of equity instead of as derivative liabilities did not have any effect on the Company’s previously reported operating expenses, cash flows or cash.
 
 ​ ​
As
Previously
Reported
 ​ ​
Adjustments
 ​ ​
As
Adjusted –
Restatement
No. 1
Balance sheet as of September 22, 2020 (unaudited)
 ​ ​
 
 ​ ​
 
 ​ ​
 
Total Liabilities
 ​ ​
$    4,848,750
 ​ ​
$  10,682,000
 ​ ​
$  15,530,750
Class A Common Stock Subject to Possible Redemption
 ​ ​
124,031,840
 ​ ​
(10,682,000)
 ​ ​
113,349,840
Class A Common Stock
 ​ ​
82
 ​ ​
107
 ​ ​
189
Additional Paid-in Capital
 ​ ​
5,001,945
 ​ ​
410,705
 ​ ​
5,412,650
Accumulated Deficit
 ​ ​
(2,352)
 ​ ​
(410,812)
 ​ ​
(413,164)
Total Stockholder’s Equity
 ​ ​
5,000,006
 ​ ​
—
 ​ ​
5,000,006
Number of Class A common stock subject to redemption
 ​ ​
12,403,184
 ​ ​
(1,068,200)
 ​ ​
11,334,984
 
 ​ ​
 
 ​ ​
 
 ​ ​
 
Condensed Balance sheet as of September 30, 2020 (unaudited)
 ​ ​
 
 ​ ​
 
 ​ ​
 
Total Liabilities
 ​ ​
$    4,628,750
 ​ ​
$  10,668,000
 ​ ​
$  15,296,750
Class A Common Stock Subject to Possible Redemption
 ​ ​
124,016,455
 ​ ​
(10,668,000)
 ​ ​
113,348,455
Class A Common Stock
 ​ ​
82
 ​ ​
107
 ​ ​
189
Additional Paid-in Capital
 ​ ​
5,017,330
 ​ ​
396,705
 ​ ​
5,414,035
Accumulated Deficit
 ​ ​
(17,742)
 ​ ​
(396,812)
 ​ ​
(414,554)
Total Stockholder’s Equity
 ​ ​
5,000,001
 ​ ​
—
 ​ ​
5,000,001
Number of Class A common stock subject to redemption
 ​ ​
12,401,604
 ​ ​
(1,066,796)
 ​ ​
11,334,808
 
 ​ ​
 
 ​ ​
 
 ​ ​
 
 
 ​ ​
As
Previously
Reported
 ​ ​
Adjustments
 ​ ​
As
Adjusted –
Restatement
No. 1
Balance sheet as of December 31, 2020 (audited)
 ​ ​
 
 ​ ​
 
 ​ ​
 
Total Liabilities
 ​ ​
$    4,753,015
 ​ ​
$  14,600,000
 ​ ​
$  19,353,015
Class A Common Stock Subject to Possible Redemption
 ​ ​
123,799,660
 ​ ​
(14,600,000)
 ​ ​
109,199,660
Class A Common Stock
 ​ ​
85
 ​ ​
146
 ​ ​
231
Additional Paid-in Capital
 ​ ​
5,234,122
 ​ ​
4,328,666
 ​ ​
9,562,788
Accumulated Deficit
 ​ ​
(234,537)
 ​ ​
(4,328,812)
 ​ ​
(4,563,349)
Total Stockholder’s Equity
 ​ ​
5,000,001
 ​ ​
—
 ​ ​
5,000,001
Number of Class A common stock subject to redemption
 ​ ​
12,379,966
 ​ ​
(1,460,000)
 ​ ​
10,919,966
 
 ​ ​
 
 ​ ​
 
 ​ ​
 
Condensed Statement of Operations for the Period From July 14, 2020 (inception) through September 30, 2020 (unaudited)
 ​ ​
 
 ​ ​
 
 ​ ​
 
Net loss
 ​ ​
$       (17,742)
 ​ ​
$     (396,812)
 ​ ​
$     (414,554)
Basic and diluted weighted average shares outstanding, common stock subject to possible redemption
 ​ ​
0.00
 ​ ​
11,334,984
 ​ ​
11,334,984
Basic and diluted net earnings per share, common stock subject to possible redemption
 ​ ​
0.00
 ​ ​
—
 ​ ​
0.00
Weighted average non-redeemable common stock outstanding, basic and diluted
 ​ ​
3,003,520
 ​ ​
(318,857)
 ​ ​
2,684,663
Basic and diluted net loss per non-redeemable common stock
 ​ ​
(0.01)
 ​ ​
(0.30)
 ​ ​
(0.31)
 
 ​ ​
 
 ​ ​
 
 ​ ​
 
Statement of Operations for the Period From July 14, 2020 (inception) through December 31, 2020 (audited)
 ​ ​
 
 ​ ​
 
 ​ ​
 
Net loss
 ​ ​
$     (234,537)
 ​ ​
$  (4,328,812)
 ​ ​
$  (4,563,349)
Basic and diluted weighted average shares outstanding, common stock subject to possible redemption
 ​ ​
12,401,730
 ​ ​
(1,066,908)
 ​ ​
11,334,822
Basic and diluted net earnings per share, common stock subject to possible redemption
 ​ ​
0.00
 ​ ​
—
 ​ ​
0.00
Weighted average non-redeemable common stock outstanding, basic and diluted
 ​ ​
3,612,953
 ​ ​
627,593
 ​ ​
4,240,546
Basic and diluted net loss per non-redeemable common stock
 ​ ​
(0.06)
 ​ ​
(1.02)
 ​ ​
(1.08)
 
 ​ ​
 
 ​ ​
 
 ​ ​
 
Condensed Statement of Cash Flows for the Period From July 14, 2020 (inception) through September 30, 2020 (unaudited)
 ​ ​
 
 ​ ​
 
 ​ ​
 
Net loss
 ​ ​
$       (17,742)
 ​ ​
$     (396,812)
 ​ ​
$     (414,554)
Change in fair value of warrant liabilities
 ​ ​
—
 ​ ​
(14,000)
 ​ ​
(14,000)
Allocation of initial public offering costs
 ​ ​
—
 ​ ​
355,812
 ​ ​
355,812
Other offering expense related to warrant liabilities
 ​ ​
—
 ​ ​
55,000
 ​ ​
55,000
 
 ​ ​
 
 ​ ​
 
 ​ ​
 
Statement of Cash Flow for the Year ended December 31, 2020 (audited)
 ​ ​
 
 ​ ​
 
 ​ ​
 
Net loss
 ​ ​
$     (234,537)
 ​ ​
$  (4,328,812)
 ​ ​
$  (4,563,349)
Change in fair value of warrant liabilities
 ​ ​
—
 ​ ​
3,918,000
 ​ ​
3,918,000
Allocation of initial public offering costs
 ​ ​
—
 ​ ​
355,812
 ​ ​
355,812
Other offering expense related to warrant liabilities
 ​ ​
—
 ​ ​
55,000
 ​ ​
55,000
 
 ​ ​
As
Previously
Reported
 ​ ​
Adjustments
 ​ ​
As
Adjusted –
Restatement
No. 1
Condensed Statement of Changes in Stockholders’ Equity (Deficit) for the Period Ended September 30, 2020 (unaudited)
 ​ ​
 
 ​ ​
 
 ​ ​
 
Sale of 13,225,000 Units, net of underwriting discounts and other offering costs
 ​ ​
$  124,864,198
 ​ ​
$ (6,126,188)
 ​ ​
$  118,738,010
Class A Common Stock subject to possible redemption
 ​ ​
$(124,016,455)
 ​ ​
$10,668,000
 ​ ​
$(113,348,455)
Sale of 4,145,000 Private Placement Warrants
 ​ ​
$     4,145,000
 ​ ​
$ (4,145,000)
 ​ ​
$                 —
 
 ​ ​
 
 ​ ​
 
 ​ ​
 
Statement of Changes in Stockholders’ Equity (Deficit) for the Period Ended December 31, 2020 (audited)
 ​ ​
 
 ​ ​
 
 ​ ​
 
Sale of 13,225,000 Units, net of paid and deferred underwriting discounts
 ​ ​
$ 124,864,198
 ​ ​
$(6,126,188)
 ​ ​
$ 118,738,010
Class A Common Stock subject to possible redemption
 ​ ​
$(123,799,660)
 ​ ​
$14,600,000
 ​ ​
$(109,199,660)
Sale of 4,145,000 Private Placement Warrants
 ​ ​
$     4,145,000
 ​ ​
$ (4,145,000)
 ​ ​
$                 —
The impact of the restatement on the Company’s financial statements is reflected in the following table.
 
 ​ ​
As Previously
Reported per
Restatement No.1
 ​ ​
Adjustment
 ​ ​
As Adjusted –
Restatement
No.2
Balance Sheet as of September 22, 2020 (unaudited)
 ​ ​
 
 ​ ​
 
 ​ ​
 
Class A common stock subject to possible redemption
 ​ ​
$113,349,840
 ​ ​
$  18,900,160
 ​ ​
$132,250,000
Class A common stock
 ​ ​
$              189
 ​ ​
$            (189)
 ​ ​
$                —
Additional paid-in capital
 ​ ​
$    5,412,650
 ​ ​
$ (5,412,650)
 ​ ​
$                —
Accumulated deficit
 ​ ​
$    (413,164)
 ​ ​
$(13,487,321)
 ​ ​
$(13,900,485)
Total Stockholders’ Equity (Deficit)
 ​ ​
$    5,000,006
 ​ ​
$(18,900,160)
 ​ ​
$(13,900,154)
Number of Class A common stock subject to possible redemption
​ ​
11,334,984
​ ​
1,890,160
​ ​
13,225,000
 
 ​ ​
As Previously
Reported per
Restatement No.1
 ​ ​
Adjustment
 ​ ​
As Adjusted –
Restatement
No.2
 
 ​ ​
 
 ​ ​
 
 ​ ​
 
Condensed Balance Sheet as of September 30, 2020 (unaudited)
 ​ ​
 
 ​ ​
 
 ​ ​
 
Class A common stock subject to possible redemption
 ​ ​
$113,348,455
 ​ ​
$   18,901,545
 ​ ​
$132,250,000
Class A common stock
 ​ ​
$              189
 ​ ​
$              (189)
 ​ ​
$                —
Additional paid-in capital
 ​ ​
$    5,414,035
 ​ ​
$    (5,414,035)
 ​ ​
$                —
Accumulated deficit
 ​ ​
$     (414,554)
 ​ ​
$  (13,487,321)
 ​ ​
$ (13,901,875)
Total Stockholders’ Equity (Deficit)
 ​ ​
$    5,000,001
 ​ ​
$  (18,901,545)
 ​ ​
$ (13,901,544)
Number of Class A common stock subject to possible redemption
 ​ ​
11,334,808
​ ​
1,890,192
​ ​
13,225,000
 
 ​ ​
 
 ​ ​
 
 ​ ​
 
Balance Sheet as of December 31, 2020 (audited)
 ​ ​
 
 ​ ​
 
 ​ ​
 
Class A common stock subject to possible redemption
 ​ ​
$109,199,660
 ​ ​
$   23,050,340
 ​ ​
$132,250,000
Class A common stock
 ​ ​
$              231
 ​ ​
$             (231)
 ​ ​
$                —
Additional paid-in capital
 ​ ​
$    9,562,788
 ​ ​
$    (9,562,788)
 ​ ​
$                —
Accumulated deficit
 ​ ​
$  (4,563,349)
 ​ ​
$  (13,487,321)
 ​ ​
$ (18,050,670)
Total Stockholders’ Equity (Deficit)
 ​ ​
$    5,000,001
 ​ ​
$  (23,050,340)
 ​ ​
$ (18,050,339)
Number of Class A common stock subject to possible redemption
 ​ ​
10,919,966
​ ​
2,305,034
​ ​
13,225,000
 
 ​ ​
 
 ​ ​
 
 ​ ​
 
Condensed Statement of Operations for the Period From July 14, 2020 (inception) through September 30, 2020 (unaudited)
 ​ ​
 
 ​ ​
 
 ​ ​
 
Basic and diluted weighted average shares outstanding, Class A common stock
 ​ ​
11,334,984
​ ​
(9,978,574)
​ ​
1,356,410
Basic and diluted net loss per share, Class A common stock
 ​ ​
$                —
 ​ ​
(0.10)
​ ​
$           (0.10)
Basic and diluted weighted average shares outstanding, Class B common stock
 ​ ​
2,684,663
​ ​
234,568
​ ​
2,919,231
Basic and diluted net loss per share, Class B common stock
 ​ ​
$           (0.31)
 ​ ​
$              0.21
 ​ ​
$           (0.10)
 
 ​ ​
 
 ​ ​
 
 ​ ​
 
Statement of Operations for the Period From July 14, 2020 (inception) through December 31, 2020 (audited)
 ​ ​
 
 ​ ​
 
 ​ ​
 
Basic and diluted weighted average shares outstanding, Class A common stock
 ​ ​
11,334,822
​ ​
(3,555,410)
 ​ ​
7,779,412
Basic and diluted net loss per share, Class A common stock
 ​ ​
$               —
 ​ ​
(0.42)
 ​ ​
$           (0.42)
Basic and diluted weighted average shares outstanding, Class B common stock
 ​ ​
4,240,546
​ ​
(1,111,870)
 ​ ​
3,128,676
Basic and diluted net loss per share, Class B common stock
 ​ ​
$           (1.08)
 ​ ​$$
  0.66
 ​ ​
$           (0.42)
 
 ​ ​
 
 ​ ​
 
 ​ ​
 
Condensed Statement of Cash Flows for the Period From July 14, 2020 (inception) through September 30, 2020 (unaudited)
 ​ ​
 
 ​ ​
 
 ​ ​
 
Supplemental non-cash disclosure: Initial classification of common stock subject to possible redemption
 ​ ​
$113,349,840
 ​ ​
$(113,349,840)
 ​ ​
$                —
Supplemental non-cash disclosure: Change in value of common stock subject to possible redemption
 ​ ​
$         (1,385)
 ​ ​
$            1,385
 ​ ​
$                —
Supplemental non-cash disclosure: Measurement adjustment of Class A common stock subject to redemption amount
 ​ ​
$               —
 ​ ​
$  (13,511,990)
 ​ ​
$ (13,511,990)
 
 ​ ​
 
 ​ ​
 
 ​ ​
 
 
 ​ ​
As Previously
Reported per
Restatement No.1
 ​ ​
Adjustment
 ​ ​
As Adjusted –
Restatement
No.2
Statement of Cash Flows for the Period From July 14, 2020 (inception) through December 31, 2020
 ​ ​
 
 ​ ​
 
 ​ ​
 
Supplemental non-cash disclosure: Initial classification of common stock subject to possible redemption
 ​ ​
$ 113,349,840
 ​ ​
$(113,349,840)
 ​ ​
$               —
Supplemental non-cash disclosure: Change in value of common stock subject to possible redemption
 ​ ​
$    (4,150,180)
 ​ ​
$     4,150,180
 ​ ​
$               —
Supplemental non-cash disclosure: Measurement adjustment of Class A common stock subject to redemption amount
 ​ ​
$                 —
 ​ ​
$  (13,511,990)
 ​ ​
$(13,511,990)
 
 ​ ​
 
 ​ ​
 
 ​ ​
 
Condensed Statement of Changes in Stockholders’ Equity (Deficit) for the Period Ended September 30, 2020 (unaudited)
 ​ ​
 
 ​ ​
 
 ​ ​
 
Sale of 13,225,000 Units, net of underwriter discounts and offering expenses
 ​ ​
$  118,738,010
 ​ ​
$(118,738,010)
 ​ ​
$               —
Class A Common Stock subject to possible redemption
 ​ ​
$(113,348,455)
 ​ ​
$  113,348,455
 ​ ​
$               —
Measurement Adjustment for Class A Common Stock to redemption amount
 ​ ​
$                 —
 ​ ​
$  (13,511,990)
 ​ ​
$(13,511,990)
 
 ​ ​
 
 ​ ​
 
 ​ ​
 
Statement of Changes in Stockholders’ Equity (Deficit) for the Period Ended December 31, 2020 (audited)
 ​ ​
 
 ​ ​
 
 ​ ​
 
Sale of 13,225,000 Units, net of underwriter discounts and offering expenses
 ​ ​
$  118,738,010
 ​ ​
$(118,738,010)
 ​ ​
$               —
Class A Common Stock subject to possible redemption
 ​ ​
$(109,199,660)
 ​ ​
$ 109,199,660
 ​ ​
$               —
Measurement Adjustment for Class A Common Stock to redemption amount
 ​ ​
$                 —
 ​ ​
$  (13,511,990)
 ​ ​
$(13,511,990)