XML 92 R78.htm IDEA: XBRL DOCUMENT v3.22.1
Restatement of Previously Issued Financial Statements (Tables)
5 Months Ended
Dec. 31, 2020
Accounting Changes and Error Corrections [Abstract]  
Summary of restatement of balance sheet, statement of operations and cash flow statement

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As Previously

    

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​

    

​

​

As of December 15, 2020:

​

Reported

​

Adjustment

​

As Restated

Total assets

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$

178,262,938

​

$

—

​

$

178,262,938

Total liabilities

​

$

21,335,781

​

$

—

​

$

21,335,781

Class A common stock subject to possible redemption

​

 

151,927,148

​

 

24,022,852

​

 

175,950,000

Preferred stock

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—

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—

​

 

—

Class A common stock

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235

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(235)

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—

Class B common stock

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431

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—

​

 

431

Additional paid-in capital

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5,510,215

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(5,510,215)

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—

Accumulated deficit

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(510,872)

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(18,512,402)

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(19,023,274)

Total stockholders’ equity (deficit)

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$

5,000,009

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$

(24,022,852)

​

$

(19,022,843)

Total Liabilities, Class A Common Stock Subject to Possible Redemption and Stockholders’ Equity (Deficit)

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$

178,262,938

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$

—

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$

178,262,938

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As Previously

    

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As of December 31, 2020:

​

Reported

​

Adjustment

​

As Restated

Total assets

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$

177,701,799

​

$

—

​

$

177,701,799

Total liabilities

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$

23,222,304

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$

—

​

$

23,222,304

Class A common stock subject to possible redemption

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149,479,490

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26,470,510

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175,950,000

Preferred stock

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—

​

 

—

​

 

—

Class A common stock

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260

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(260)

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—

Class B common stock

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431

​

 

—

​

 

431

Additional paid-in capital

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7,957,848

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(7,957,848)

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—

Accumulated deficit

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(2,958,534)

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(18,512,402)

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(21,470,936)

Total stockholders’ equity (deficit)

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$

5,000,005

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$

(26,470,510)

​

$

(21,470,505)

Total Liabilities, Class A Common Stock Subject to Possible Redemption and Stockholders’ Equity (Deficit)

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$

177,701,799

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$

—

​

$

177,701,799

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For the Period from July 31, 2020 (inception) through December 31, 2020

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As Restated

    

Adjustment

    

As Restated

Supplemental Disclosure of Noncash Financing Activities:

 

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Initial value of Class A common stock subject to possible redemption

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$

165,443,398

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$

(165,443,398)

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$

—

Change in value of Class A common stock subject to possible redemption

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$

(15,963,908)

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$

15,963,908

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$

—

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Earnings Per Share for Class A Common Stock

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As Previously Reported

    

Adjustment

    

As Restated

For the Period from July 31, 2020 (inception) through December 31, 2020

 

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Net loss

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$

(2,958,534)

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$

—

​

$

(2,958,534)

Weighted average shares outstanding

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17,250,000

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(15,170,213)

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2,079,787

Basic and diluted earnings per share

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$

0.00

​

$

(0.50)

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$

(0.50)

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Earnings Per Share for Class B Common Stock

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As Previously Reported

    

Adjustment

    

As Restated

For the Period from July 31, 2020 (inception) through December 31, 2020

 

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​

  

Net loss

​

$

(2,958,534)

​

$

—

​

$

(2,958,534)

Weighted average shares outstanding

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3,817,819

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0

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3,817,819

Basic and diluted earnings per share

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$

(0.77)

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$

0.27

​

$

(0.50)