Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2021

Accounting Policies [Abstract]

Summary of Revision on the Audited Balance Sheet

The impact on the revision on the audited balance sheet as of December 31, 2020, is presented below:

	As of December 31, 2020
	As Previously Reported (1)		Adjustment			As Revised
Audited Balance Sheet
Total liabilities	$	12,407,701	$	—		$	12,407,701
Class A ordinary share subject to possible redemption
Class A ordinary share, $0.0001 par value; shares subject to possible redemption		122,461,920		15,538,080			138,000,000
Shareholders’ equity (deficit)
Preferred stock - $0.0001 par value		—		—			—
Class A ordinary share - $0.0001 par value		205		(155	)		50
Class B ordinary share - $0.0001 par value		345		—			345
Additional paid-in-capital		4,958,004		(4,958,004	)		—
Accumulated deficit		41,453		(10,579,921	)		(10,538,468	)
Total shareholders’ deficit		5,000,007		(15,538,080	)		(10,538,073	)
Total liabilities, Class A ordinary share subject to possible redemption and shareholders’ deficit	$	139,869,628	$	—		$	139,869,628

(1) As reported in the Company’s Annual Report on Form 10-K/A for the year ended December 31, 2020, as filed with the SEC on May 24, 2021.

Summary of Basic and Diluted Net Income Per Share

The following table reflects presents a reconciliation of the numerator and denominator used to compute basic and diluted net income per share for each class of ordinary shares:

	For the Three Months Ended September 30, 2021				For the Nine Months Ended September 30, 2021
	Class A		Class B		Class A		Class B
Basic and diluted net income per ordinary share:
Numerator:
Allocation of net income	$	1,393,789	$	336,240	$	2,617,399	$	631,426
Denominator:
Basic and diluted weighted average ordinary shares outstanding		14,301,000		3,450,000		14,301,000		3,450,000
Basic and diluted net loss per ordinary share	$	0.10	$	0.10	$	0.18	$	0.18