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Significant Accounting Policies (Tables)
9 Months Ended
Sep. 30, 2021
Significant Accounting Policies  
Summary of reconciliation of common stock

As of September 30, 2021, the common stock reflected on the balance sheet are reconciled in the following table:

Gross proceeds from IPO

    

$

276,000,000

Less:

Proceeds allocated to Public Warrants

 

(11,408,000)

Common stock issuance costs

 

(14,975,166)

Plus:

Accretion of carrying value to redemption value

 

26,383,166

Contingently redeemable common stock

$

276,000,000

Schedule of reconciliation of the net income per share of common stock

For the three months ended

For the nine months ended

September 30, 2021

September 30, 2021

    

Class A

    

Class B

    

Class A

    

Class B

Basic and diluted net income per share

 

  

 

  

 

  

 

  

Numerator:

 

  

 

  

 

  

 

  

Allocation of net income

$

4,527,154

$

1,131,788

$

6,123,777

$

1,829,180

Denominator

 

  

 

  

 

  

 

  

Weighted-average shares outstanding

 

27,600,000

 

6,900,000

 

23,454,945

 

6,900,000

Basic and diluted net income per share

$

0.16

$

0.16

$

0.26

$

0.26