Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2021

Summary of Significant Accounting Policies [Abstract]

Basic and Diluted Net Income (Loss) per Common Share

The following table reflects the calculation of basic and diluted net income (loss) per common share:

	For the Three Months Ended March 31, 2021			For the Period from January 23, 2020 (Inception) to March 31, 2020
Redeemable Class A common shares
Numerator: earnings allocable to redeemable Class A common shares
Interest income on investments held in Trust Account	$	1,781		$	-
Less franchise tax available to be withdrawn from the Trust Account	$	(1,781	)	$	-
Net earnings	$	-		$	-
Denominator: weighted average number of redeemable Class A common share		25,000,000			-
Basic and diluted net income per redeemable Class A common share	$	-		$	-
Non-redeemable Class A and Class B common shares
Numerator: net income (loss) minus redeemable net earnings
Loss from operations	$	(223,172	)	$	-
Less franchise tax available to be withdrawn from the Trust Account	$	1,781		$	-
Change in fair value of warrant liability attributed to non-redeemable Class A private placement and Class B common shares	$	4,461,226			-
Change in fair value of FPS liability	$	(2,052,035	)		-
Non-redeemable net income	$	2,187,800		$	-
Denominator: weighted average number of non-redeemable Class B common shares and Class A private placement shares
Non-redeemable Class A private placement and Class B common shares, basic and diluted		7,193,750			6,250,000
Basic and diluted net income per non-redeemable Class A private placement and Class B common share	$	0.30		$	-