Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2022

The carrying value, excluding gross unrealized holding loss and fair value of held to maturity securities on December 31, 2021 are as follows:


	Carrying Value as of December 31, 2021		Gross Unrealized Gains		Gross Unrealized Losses		Fair Value as of December 31, 2021
U.S. Treasury Securities	146,644,279		897		—		146,645,176
Cash	396		—		—		396
	$	146,644,675	$	897	$	—	$	146,645,572


	For the Year ended December 31, 2021				For the period from July 31, 2020 (inception)through December 31, 2020
	Class A		Class B		Class A		Class B
Basic and diluted net income (loss) per share:
Numerator:
Allocation of net income (loss)	$	(256,068)	$	(116,096)	$	—	$	9,672
Denominator:
Weighted-average shares outstanding including ordinary shares subject to redemption	6,881,490		3,141,695		—		—
Basic and diluted net income (loss) per share	$	(0.04)	$	(0.04)	$	—	$	—

As of December 31, 2021, the ordinary shares reflected on the balance sheet are reconciled in the following table:


Gross proceeds from IPO	$	143,750,000

Less:
Proceeds allocated to Public Warrants	(5,287,763)
Offering costs related to Class A ordinary shares subject to possible redemption	(8,223,786)

Plus:
Offering costs allocated to public warrants	314,060
Re-Measurement of Class A ordinary shares to redemption amount	16,072,489

Class A ordinary shares subject to possible redemption	$	146,625,000