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Restatement of Previously Issued Financial Statements (Tables)
9 Months Ended
Sep. 30, 2021
Condensed Financial Information Disclosure [Abstract]  
Schedule of financial statement
   June 30, 2021 
   Previously Reported   Adjustment   As Restated 
Condensed Balance Sheet (unaudited)            
Class A common stock subject to possible redemption  $201,936,670   $22,063,330   $224,000,000 
Class A common stock  $221   $(221)  $
 
Retained earnings (accumulated deficit)  $4,999,228   $(22,063,109)  $(17,063,881)
Total stockholders' equity (deficit)  $5,000,009   $(22,063,330)  $(17,063,321)
Condensed Statement of Operations for the Three Months Ended June 30, 2021 (unaudited)               
Basic and diluted weighted average shares outstanding, Class A Common Stock   20,193,667    2,206,333    22,400,000 
Basic and diluted net income per share, Class A Common Stock  $0.00   $0.33   $0.33 
Basic and diluted weighted average shares outstanding, Class B Common Stock (1)   7,806,333    (2,206,333)   5,600,000 
Basic and diluted net income per share, Class B Common Stock  $1.19   $(0.86)  $0.33 
Condensed Statement of Operations for the Period from January 12, 2021 (Inception) Through June 30, 2021 (unaudited)               
Basic and diluted weighted average shares outstanding, Class A Common Stock   20,193,667    (7,071,774)   13,121,893 
Basic and diluted net income per share, Class A Common Stock  $0.00   $0.37   $0.37 
Basic and diluted weighted average shares outstanding, Class B Common Stock (1)   7,557,812    (2,206,333)   5,351,479 
Basic and diluted net income per share, Class B Common Stock  $0.89   $(0.52)  $0.37 
Condensed Statement of Changes in Stockholders' Equity for the Three Months Ended June 30, 2021 (unaudited)               
Measurement adjustment of redeemable common stock  $(9,271,372)  $9,271,372   $
 

Supplemental disclosures of non-cash investing and financing activities

               
Class A common stock subject to possible redemption  $201,936,670   $(201,936,670)  $
 
Accretion of Class A common stock subject to redemption to redemption value  $
   $23,833,338   $23,833,338 

 

(1)Prior to the change in presentation for the Class A common stock subject to possible redemption, the Company applied to two class method of earnings per share, allocating net income between redeemable Class A common stock and non-redeemable Class A and Class B common stock. As such, a portion of the Class A common stock was included in the weighted average shares outstanding of Class B common stock in the As Previously Reported balances.

 

   March 31, 2021 
   Previously Reported   Adjustment   As Restated 
Condensed Balance Sheet (unaudited)            
Class A common stock subject to possible redemption  $192,665,298   $31,334,702   $224,000,000 
Class A common stock  $313   $(313)  $
 
Additional paid-in capital  $7,525,476   $(7,525,476)  $
 
Accumulated deficit  $(2,526,353)  $(23,808,913)  $(26,335,266)
Total stockholders' equity (deficit)  $5,000,011   $(31,334,702)  $(26,334,691)
Condensed Statement of Operations for the Three Months Ended March 31, 2021 (unaudited)               
Basic and diluted weighted average shares outstanding, Class A Common Stock   19,266,530    (16,969,094)   2,297,436 
Basic and diluted net loss per share, Class A Common Stock  $(0.00)  $(0.34)  $(0.34)
Basic and diluted weighted average shares outstanding, Class B Common Stock (1)   8,733,470    (3,671,932)   5,061,538 
Basic and diluted net loss per share, Class B Common Stock  $(0.29)  $(0.05)  $(0.34)
Condensed Statement of Changes in Stockholders' Equity for the Three Months Ended March 31, 2021 (unaudited)               
Sale of 22,400,000 units in Initial Public Offering, net of offering costs  $200,390,996   $(200,390,996)  $
 
Class A common stock subject to possible redemption  $(192,665,299)  $192,665,299   $
 
Accretion of Class A common stock to redemption amount  $
   $(23,833,338)  $(23,833,338)
Condensed Statement of Cash Flows for the Three Months               
                
Supplemental disclosures of non-cash investing and financing activities               
Class A common stock subject to possible redemption  $192,665,299   $(192,665,299)  $
 
Accretion of Class A common stock to redemption amount  $
   $23,833,338   $23,833,338 

 

   March 23, 2021 
   Previously Reported   Adjustment   As Restated 
Condensed Balance Sheet (audited)            
Class A common stock subject to possible redemption  $194,372,131   $29,627,869   $224,000,000 
Class A common stock  $296   $(296)  $
 
Additional paid-in capital  $5,910,281   $(5,910,281)  $
 
Accumulated deficit  $(911,151)  $(23,717,292)  $(24,628,443)
Total stockholders' equity (deficit)  $5,000,001   $(29,627,869)  $(24,627,868)