Restatement of Previously Issued Financial Statements (Tables)

9 Months Ended

Sep. 30, 2021

Revision Of Previously Issued Financial Statements [Abstract]

Schedule of financial statements

	As Previously Reported			Adjustment			As Restated
Balance Sheet as of January 28, 2021 (Unaudited)
Class A ordinary shares subject to possible redemption	$	204,195,750		$	25,804,250		$	230,000,000
Class A ordinary shares	$	258		$	(258	)	$	—
Additional paid-in capital	$	5,524,487		$	(5,524,487	)	$	—
Accumulated deficit	$	(525,319	)	$	(20,279,505	)	$	(20,804,824	)
Total Shareholders’ Equity (Deficit)	$	5,000,001		$	(25,804,250	)	$	(20,804,249	)
Number of Class A ordinary shares subject to redemption		20,419,575			2,580,425			23,000,000
Number of Class A ordinary shares		2,580,425			(2,580,425	)		—
Balance Sheet as of March 31, 2021 (Unaudited)
Class A ordinary shares subject to possible redemption	$	207,262,597		$	22,741,310		$	230,003,907
Class A ordinary shares	$	227		$	(227	)	$	—
Additional paid-in capital	$	2,457,671		$	(2,457,671	)	$	—
Accumulated deficit	$	2,541,530		$	(20,283,412	)	$	(17,741,882	)
Total Shareholders’ Equity (Deficit)	$	5,000,003		$	(22,741,310	)	$	(17,741,307	)
Number of Class A ordinary shares subject to redemption		20,725,908			2,274,092			23,000,000
Number of Class A ordinary shares		2,274,092			(2,274,092	)		—
Balance Sheet as of June 30, 2021 (Unaudited)
Class A ordinary shares subject to possible redemption	$	202,195,076		$	27,814,566		$	230,009,642
Class A ordinary shares	$	278		$	(278	)	$	—
Additional paid-in capital	$	7,525,141		$	(7,525,141	)	$	—
Accumulated deficit	$	(2,525,994	)	$	(20,289,147	)	$	(22,815,141	)
Total Shareholders’ Equity (Deficit)	$	5,000,000		$	(27,814,566	)	$	(22,814,566	)
Number of Class A ordinary shares subject to redemption		20,218,660			2,781,340			23,000,000
Number of Class A ordinary shares		2,781,340			(2,781,340	)		—
Statement of Operations for the Three Months Ended March 31, 2021 (Unaudited)
Basic and diluted weighted average shares outstanding, Class A ordinary shares		20,419,575			(4,575,131	)		15,844,444
Basic and diluted net income per share, Class A ordinary shares	$	—		$	0.12		$	0.12
Basic and diluted weighted average shares outstanding, Class B ordinary shares		7,083,263			(1,566,596	)		5,516,667
Basic and diluted net income per share, Class B ordinary shares	$	0.36		$	(0.24	)	$	0.12
Statement of Operations for the Three Months Ended June 30, 2021 (Unaudited)
Basic and diluted weighted average shares outstanding, Class A ordinary shares		20,725,908			2,274,092			23,000,000
Basic and diluted net income per share, Class A ordinary shares	$	—		$	(0.18	)	$	(0.18	)
Basic and diluted weighted average shares outstanding, Class B ordinary shares		8,024,092			(2,274,092	)		5,750,000
Basic and diluted net income per share, Class B ordinary shares	$	(0.63	)	$	0.45		$	(0.18	)
Statement of Operations for the Six Months Ended June 30, 2021 (Unaudited)		20,601,773			(1,159,784	)		19,441,989
Basic and diluted weighted average shares outstanding, Class A ordinary shares	$	—		$	(0.10	)	$	(0.10	)
Basic and diluted net income per share, Class A ordinary shares
Basic and diluted weighted average shares outstanding, Class B ordinary shares		7,661,208			(2,027,230	)		5,633,978
Basic and diluted net income per share, Class B ordinary shares	$	(0.33	)	$	0.23		$	(0.10	)
Condensed Statement of Changes in Shareholders’ Equity (Deficit) for the Three Months Ended March 31, 2021 (Unaudited)
Sale of 23,000,000 Units, net of underwriting discounts, initial fair value of Public Warrants, and offering expenses	$	208,436,070		$	(208,436,070	)	$	—
Class A ordinary shares	$	227		$	(227	)	$	—
Class A ordinary shares subject to redemption	$	(207,262,597	)	$	207,262,597		$	—
Accretion for Class A ordinary shares to redemption amount	$	—		$	(21,567,837	)	$	(21,567,837	)
Total Shareholders’ Equity (Deficit)	$	5,000,003		$	(22,741,310	)	$	(17,741,307	)
Number of Class A ordinary shares not subject to redemption		2,274,092			(2,274,092	)		—
Condensed Statement of Changes in Shareholders’ Equity (Deficit) for the Three Months Ended June 30, 2021 (Unaudited)
Class A ordinary shares	$	278		$	(278	)	$	—
Change in value of Class A ordinary shares subject to redemption	$	5,067,521		$	(5,067,251	)	$	—
Total Shareholders’ Equity (Deficit)	$	5,000,000		$	(27,814,566	)	$	(22,814,566	)
Number of Class A ordinary shares not subject to redemption		2,781,340			(2,781,340	)		—
Statement of Cash Flows for the Three Months Ended March 31, 2021 (Unaudited)
Initial classification of Class A ordinary shares subject to possible redemption	$	204,195,750		$	25,804,250		$	230,000,000
Statement of Cash Flows for the Six Months Ended June 30, 2021 (Unaudited)
Initial classification of Class A ordinary shares subject to possible redemption	$	204,195,750		$	25,804,250		$	230,000,000