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Basis of Presentation and Summary of Significant Accounting Policies (Tables)
 9 Months Ended
Sep. 30, 2021
Basis of Presentation and Summary of Significant Accounting Policies [Abstract]  
Impact of Restatement on Financial Statements
The impact of the restatement on the financial statements for the Affected Quarterly Periods is presented below. There is no impact to the reported amounts for total assets, total liabilities, cash flows, and net income (loss).

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

As of March 31, 2021 (unaudited)
  
As Reported
    
Adjustment
    
As Restated
  
Total assets
  
$
233,220,464
     -    
$
233,220,464
  
Total liabilities
  
$
17,995,197
     -    
$
17,995,197
  
Class A ordinary shares subject to redemption at $10.00 per share
  
$
210,225,260
    
$
19,774,740
    
$
230,000,000
  
Preference shares
    
-
      
-
      
-
  
Class A ordinary shares
    
198
      
(198
)
    
-
  
Class B ordinary shares
    
575
      
-
      
575
  
Additional paid-in capital
    
5,464,726
      
(5,464,726
)
    
-
  
Retained earnings (accumulated deficit)
    
(465,492
)
    
(14,309,816
)
    
(14,775,308
)
Total shareholders’ equity (deficit)
  
$
5,000,007
    
$
(19,774,740
)
  
$
(14,774,733
)
Total Liabilities, Class A Ordinary Shares Subject to Possible Redemption and Shareholders’ Equity (Deficit)
  
$
233,220,464
    
$
-
    
$
233,220,464
  
Shares of Class A ordinary shares subject to redemption
    
21,022,526
      
1,977,474
      
23,000,000
  
Shares of Class A ordinary shares
    
1,977,474
      
(1,977,474
)
    
-
  

The Company’s unaudited condensed statement of 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 unaudited condensed statement of cash flows for the three months ended March 31, 2021:

Form 10-Q: three months ended March 31, 2021 (unaudited)
  
Supplemental Disclosure of Noncash Financing Activities
                  
Initial value of Class A ordinary shares subject to possible redemption
  
$
210,401,350
    
$
(210,401,350
)
  
$
-
  
Change in value of Class A ordinary shares subject to possible redemption
  
$
17,609
    
$
(17,609
)
  
$
-
  

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

As of June 30, 2021 (unaudited)
  
As Reported
    
Adjustment
    
As Restated
  
Total assets
  
$
232,967,748
     -    
$
232,967,748
  
Total liabilities
  
$
19,913,470
     -    
$
19,913,470
  
Class A ordinary shares subject to redemption at $10.00 per share
  
$
208,054,270
    
$
21,945,730
    
$
230,000,000
  
Preference shares
    
-
      
-
      
-
  
Class A ordinary shares
    
219
      
(219
)
    
-
  
Class B ordinary shares
    
575
      
-
      
575
  
Additional paid-in capital
    
7,635,695
      
(7,635,695
)
    
-
  
Accumulated deficit
    
(2,636,481
)
    
(14,309,816
)
    
(16,946,297
)
Total shareholders’ equity (deficit)
  
$
5,000,008
    
$
(21,945,730
)
  
$
(16,945,722
)
Total Liabilities, Class A Ordinary Shares Subject to Possible Redemption and Shareholders’ Equity (Deficit)
  
$
232,967,748
    
$
-
    
$
232,967,748
  
Shares of Class A ordinary shares subject to redemption
    
20,805,427
      
2,194,573
      
23,000,000
  
Shares of Class A ordinary shares
    
2,194,573
      
(2,194,573
)
    
-
  

The Company’s unaudited condensed statement of 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:

Form 10-Q: six months ended June 30, 2021 (unaudited)
  
Supplemental Disclosure of Noncash Financing Activities
                  
Initial value of Class A ordinary shares subject to possible redemption
  
$
210,401,350
    
$
(210,401,350
)
  
$
-
  
Change in value of Class A ordinary shares subject to possible redemption
  
$
(2,347,080
)
  
$
2,347,080
    
$
-
  

In connection with the change in presentation for the Class A ordinary shares subject to possible redemption, the Company has revised its earnings (loss) 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:


  
Net Loss Per Share
  
   
As Reported
    
Adjustment
    
As Restated
  
Three Months Ended March 31, 2021 (unaudited)
                  
Net loss
  
$
(460,029
)
  
$
-
    
$
(460,029
)
Weighted average shares outstanding - Class A ordinary shares
    
23,000,000
      
(20,276,316
)
    
2,723,684
  
Basic and diluted net loss per share - Class A ordinary shares
  
$
-
    
$
(0.06
)
  
$
(0.06
)
Weighted average shares outstanding - Class B ordinary shares
    
4,297,222
      
791,594
      
5,088,816
  
Basic and diluted net loss per share - Class B ordinary shares
  
$
(0.11
)
  
$
0.05
    
$
(0.06
)


 
Net Loss Per Share
  
   
As Reported
    
Adjustment
    
As Restated
  
Three Months Ended June 30, 2021 (unaudited)
                  
Net loss
  
$
(2,170,989
)
  
$
-
    
$
(2,170,989
)
Weighted average shares outstanding - Class A ordinary shares
    
23,000,000
      
-
      
23,000,000
  
Basic and diluted net loss per share - Class A ordinary shares
  
$
-
    
$
(0.08
)
  
$
(0.08
)
Weighted average shares outstanding - Class B ordinary shares
    
5,750,000
      
-
      
5,750,000
  
Basic and diluted net loss per share - Class B ordinary shares
  
$
(0.38
)
  
$
0.30
    
$
(0.08
)


 
Net Loss Per Share
  
   
As Reported
    
Adjustment
    
As Restated
  
Six Months Ended June 30, 2021 (unaudited)
                  
Net loss
  
$
(2,631,018
)
  
$
-
    
$
(2,631,018
)
Weighted average shares outstanding - Class A ordinary shares
    
23,000,000
      
(9,227,545
)
    
13,772,455
  
Basic and diluted net loss per share - Class A ordinary shares
  
$
-
    
$
(0.14
)
  
$
(0.14
)
Weighted average shares outstanding - Class B ordinary shares
    
5,449,102
      
(0
)
    
5,449,102
  
Basic and diluted net loss per share - Class B ordinary shares
  
$
(0.48
)
  
$
0.34
    
$
(0.14
)
Calculation of Basic and Diluted Net Income Per Share
The table below presents a reconciliation of the numerator and denominator used to compute basic and diluted net loss per share for each class of ordinary shares:
   
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 ordinary share:
                        
Numerator:
                       
Allocation of net income - basic
  
$
2,880,518
    
$
720,129
     $ 731,321     $ 238,308  
Allocation of net income - diluted
  
$
2,880,518
    
$
720,129
     $ 725,097     $ 244,532  
Denominator:
                                
Basic weighted average ordinary shares outstanding
    
23,000,000
      
5,750,000
       17,050,193       5,555,985  
Diluted weighted average ordinary shares outstanding
    23,000,000       5,750,000       17,050,193       5,750,000  
Basic and diluted net income per ordinary share
  $
0.13     $
0.13     $ 0.04     $ 0.04