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Summary of Significant Accounting Policies (Tables)
 9 Months Ended
Sep. 30, 2021
Summary of Significant Accounting Policies [Abstract]  
Impact of Revision on Financial Statements
The impact of the restatement on the financial statements for the Affected Quarterly Periods is presented below.

The table below presents the effect of the financial statement adjustments related to the restatement discussed above of the Company’s previously reported balance sheet as of March 31, 2021:

As of March 31, 2021 (unaudited)
  
As Reported
    
Adjustment
    
As Restated
  
Total assets
  
$
150,945,632
     $ —    
$
150,945,632
  
Total liabilities
  
$
5,389,318
     $ —    
$
5,389,318
  
Class A ordinary shares subject to redemption at $10.00 per share
  
$
140,556,310
    
$
8,943,690
    
$
149,500,000
  
Preference shares
    
—
      
—
      
—
  
Class A ordinary shares
    
139
      
(89
)
    
50
  
Class B ordinary shares
    
374
      
—
      
374
  
Additional paid-in capital
    
5,223,281
      
(5,223,281
)
    
—
  
Accumulated deficit
    
(223,790
)
    
(3,720,320
)
    
(3,944,110
)
Total shareholders’ equity (deficit)
  
$
5,000,004
    
$
(8,943,690
)
  
$
(3,943,686
)
Total Liabilities and Shareholders’ Equity (Deficit)
  
$
150,945,632
    
$
—
    
$
150,945,632
  
Class A ordinary shares subject to possible redemption
     14,055,631       894,369       14,950,000  
Class A ordinary shares
     1,393,369       (894,369 )     499,000  

The Company’s statement of changes in shareholders’ equity has been restated to reflect the changes to the impacted shareholders’ equity accounts described above.

The table below presents the effect of the financial statement adjustments related to the restatement discussed above of the Company’s previously reported statement of cash flows for the three months ended March 31, 2021:

For the three months ended March 31, 2021 (unaudited)
Supplemental Disclosure of Noncash Financing Activities
                  
Initial value of Class A ordinary shares subject to possible redemption
  
$
140,716,410
    
$
(140,716,410
)
  
$
—
  
Change in value of Class A ordinary shares subject to possible redemption
  
$
(160,100
)
  
$
160,100
    
$
—
  

The table below presents the effect of the financial statement adjustments related to the restatement discussed above of the Company’s previously reported balance sheet as of June 30, 2021:

As of June 30, 2021 (unaudited)
  
As Reported
    
Adjustment
    
As Restated
  
Total assets
  
$
150,811,733
     $ —    
$
150,811,733
  
Total liabilities
  
$
5,417,847
     $ —    
$
5,417,847
  
Class A ordinary shares subject to redemption at $10.00 per share
  
$
140,393,880
    
$
9,106,120
    
$
149,500,000
  
Preference shares
    
—
      
—
      
—
  
Class A ordinary shares
    
141
      
(91
)
    
50
  
Class B ordinary shares
    
374
      
—
      
374
  
Additional paid-in capital
    
5,385,709
      
(5,385,709
)
    
—
  
Accumulated deficit
    
(386,218
)
    
(3,720,320
)
    
(4,106,538
)
Total shareholders’ equity (deficit)
  
$
5,000,006
    
$
(9,106,120
)
  
$
(4,106,114
)
Total Liabilities and Shareholders’ Equity (Deficit)
  
$
150,811,733
    
$
—
    
$
150,811,733
  
Class A ordinary shares subject to possible redemption
     14,039,388       910,612       14,950,000  
Class A ordinary shares
     1,409,612       (910,612 )     499,000  

The Company’s statement of changes in shareholders’ equity has been restated to reflect the changes to the impacted shareholders’ equity accounts described above.

The table below presents the effect of the financial statement adjustments related to the restatement discussed above of the Company’s previously reported statement of cash flows for the six months ended June 30, 2021:

For the six months ended June 30, 2021 (unaudited)
Supplemental Disclosure of Noncash Financing Activities
                  
Initial value of Class A ordinary shares subject to possible redemption
  
$
140,716,410
    
$
(140,716,410
)
  
$
—
  
Change in value of Class A ordinary shares subject to possible redemption
  
$
(322,530
)
  
$
322,530
    
$
—
  

In connection with the change in presentation for the Public Shares, the Company has restated its earnings per share calculation to allocate income and losses shared pro rata between the two classes of shares. This presentation contemplates a Business Combination as the most likely outcome, in which case, both classes of shares participate pro rata in the income and losses of the Company. The impact to the reported amounts of weighted average shares outstanding and basic and diluted earnings per ordinary share is presented below for the Affected Quarterly Periods:

   
Earnings Per Share
  
   
As Reported
    
Adjustment
    
As Restated
  
Three Months Ended March 31, 2021 (unaudited)
                  
Net loss
  
$
(210,251
)
  
$
—
    
$
(210,251
)
Weighted average shares outstanding - Class A ordinary shares
    
15,449,000
      
(10,121,759
)
    
5,327,241
  
Basic and diluted earnings (loss) per share - Class A ordinary shares
  
$
—
    
$
(0.02
)
  
$
(0.02
)
Weighted average shares outstanding - Class B ordinary shares
    
3,418,103
      
—
      
3,418,103
  
Basic and diluted loss per share - Class B ordinary shares
  
$
(0.07
)
  
$
0.05
    
$
(0.02
)

 
  
Earnings Per Share
  
   
As Reported
    
Adjustment
    
As Restated
  
Three Months Ended June 30, 2021 (unaudited)
                  
Net loss
  
$
(162,428
)
  
$
—
    
$
(162,428
)
Weighted average shares outstanding - Class A ordinary shares
    
15,449,000
      
—
      
15,449,000
  
Basic and diluted earnings (loss) per share - Class A ordinary shares
  
$
—
    
$
(0.01
)
  
$
(0.01
)
Weighted average shares outstanding - Class B ordinary shares
    
3,737,500
      
—
      
3,737,500
  
Basic and diluted loss per share - Class B ordinary shares
  
$
(0.04
)
  
$
0.03
    
$
(0.01
)

   
Earnings Per Share
  
   
As Reported
    
Adjustment
    
As Restated
  
Six Months Ended June 30, 2021 (unaudited)
                  
Net loss
  
$
(372,679
)
  
$
—
    
$
(372,679
)
Weighted average shares outstanding - Class A ordinary shares
    
15,449,000
      
(4,947,152
)
    
10,501,848
  
Basic and diluted earnings (loss) per share - Class A ordinary shares
  
$
—
    
$
(0.03
)
  
$
(0.03
)
Weighted average shares outstanding - Class B ordinary shares
    
3,581,390
      
—
      
3,581,390
  
Basic and diluted loss per share - Class B ordinary shares
  
$
(0.11
)
  
$
0.08
    
$
(0.03
)
Basic and Diluted Net Income (Loss) Per Common Share

The Company has two classes of shares: Class A ordinary shares and Class B ordinary shares. Income and losses are shared pro rata between the two classes of shares. Net loss per share is computed by dividing net loss by the weighted-average number of ordinary shares outstanding during the periods. Accretion associated with the Class A ordinary shares subject to possible redemption is excluded from earnings per share as the redemption value approximates fair value.


   
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 (loss) per common share:
                        
Numerator:
                        
Allocation of net income (loss)
  
$
(4,101,198
)
  
$
(992,182
)
  
$
(4,210,422
)
  
$
(1,255,637
)
                                 
Denominator:
                                
Basic and diluted weighted average ordinary shares outstanding
    
15,449,000
      
3,737,500
      
12,187,544
      
3,634,583
  
                                 
Basic and diluted net income (loss) per common share
  
$
(0.27
)
  
$
(0.27
)
  
$
(0.35
)
  
$
(0.35
)