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Restatement of Financial Statements | 12 Months Ended
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Dec. 31, 2020
Accounting Changes and Error Corrections [Abstract] |
Restatement of Financial Statements | NOTE 2 — RESTATEMENT OF FINANCIAL STATEMENTS Restatement Background and Explanation The Company has restated its financial statements as of December 31, 2020 and 2019 and for the year ended December 31, 2020 and for the period from May 28, 2019 (inception) through December 31, 2019, and the interim periods ended September 30, 2020 and 2019, March 31, 2020, and June 30, 2020, as well as the financial statements as of September 13, 2019 (collectively “Affected Periods”), to correct misstatements in those prior periods related to misstatements identified in improperly applying accounting guidance on certain warrants, recognizing them as equity instead of warrant liabilities, under the guidance of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 815-40, Contracts in Entity’s Own Equity. The Company issued Public and Private Warrants in September 2019, collectively, aggregating to 11,500,000 and 6,100,000 warrants, respectively, issued between two closings. Each whole Public and Private Warrant is exercisable to purchase one share of Class A Common Stock at a price of $11.50 per share. Upon issuance of the warrants, the Company conducted an evaluation pursuant to ASC 815 to determine the appropriate classification within the financial statements. The Company concluded that the warrants should be recorded at their issuance price within stockholders’ equity in the balance sheet. The determination to classify the warrants within stockholders’ equity was primarily based on the understanding that the settlement provisions of the warrants did not allow for net cash settlement in an event that was outside of the Company’s control in which all holders of the underlying shares, into which the warrants are exercisable, also would receive cash. Upon the release of the SEC Statement on April 12, 2021, the Company re-assessed its classification of its warrants under ASC 815 pursuant to the accounting policy described in Note 3. Pursuant to the terms of the warrants, upon a cash tender offer in which 50% or more of the outstanding shares of common stock participate, the holders of the warrants shall be entitled to redeem the warrants and receive the highest amount of cash, securities, or other property to which such holder would have been entitled as a stockholder if the holder of the warrants had exercised the warrants prior to the expiration of such tender offer and accepted such tender offer. Upon the occurrence of such event, which is outside of the control of the Company, the warrants would be net cash settled and not all holders of the common stock may receive cash (assuming not all outstanding shares accepted the tender offer). The Company recognized that ASC 815 precludes the classification of a freestanding financial instrument within stockholder’s equity when an event that is outside the entity’s control could require net cash settlement in which not all of the holders of the underlying shares also receive cash. Therefore, based on the results of the Company’s assessment, the Company has concluded that the warrants issued in September 2019 are freestanding instruments which should be accounted for as warrant liabilities rather than as a component of additional paid-in capital on the balance sheet, with any subsequent changes in the estimated fair value of the warrants reported in the statement of operations. Impact of the Restatement The impact of the restatement on the balance sheets, statements of operations, and statements of cash flows for the Affected Periods is presented below. Impact of the Restatement – 2020 Balance Sheets
|  | December 31, 2020 |
|  | As Reported |  |  | Adjustments |  |  | As Revised |
Warrant liabilities |  | $ | - |  |  | $ | 68,114,000 |  |  | $ | 68,114,000 |
Total liabilities |  |  | 8,693,966 |  |  |  | 68,114,000 |  |  |  | 76,807,966 |
Class A common stock subject to possible redemption |  |  | 218,710,925 |  |  |  | (68,113,997 | ) |  |  | 150,596,928 |
Class A common stock |  |  | 133 |  |  |  | 808 |  |  |  | 941 |
Addition paid-in capital |  |  | 4,152,440 |  |  |  | 55,688,213 |  |  |  | 59,840,653 |
Retained earnings (accumulated deficit) |  |  | 846,856 |  |  |  | (55,689,024 | ) |  |  | (54,842,168 | )
Total stockholders’ equity (deficit) |  |  | 5,000,004 |  |  |  | (3 | ) |  |  | 5,000,001 |
Statements of Operations
|  | For the Year Ended December 31, 2020 |
|  | As Reported |  |  | Adjustments |  |  | As Revised |
Changes in fair value of warrant liabilities |  | $ | - |  |  | $ | (52,152,000 | ) |  | $ | (52,152,000 | )
Other income (expense), net |  |  | 1,481,816 |  |  |  | (52,152,000 | ) |  |  | (50,670,184 | )
Net income (loss) |  |  | 191,177 |  |  |  | (52,152,000 | ) |  |  | (51,960,823 | )
Weighted average shares outstanding, basic and diluted |  |  | 7,008,667 |  |  |  | 1,589,875 |  |  |  | 8,598,542 |
Basic and diluted net loss per common share |  | $ | (0.12 | ) |  | $ | (6.01 | ) |  | $ | (6.13 | )
Statements of Cash Flows
|  | For the Year Ended December 31, 2020 |
|  | As Reported |  |  | Adjustments |  |  | As Revised |
Net income (loss) |  | $ | 191,177 |  |  | $ | (52,152,000 | ) |  | $ | (51,960,823 | )
Change in fair value of warrant liabilities |  |  | - |  |  |  | 52,152,000 |  |  |  | 52,152,000 |
Non-cash investing and financing activities: |  |  |  |  |  |  |  |  |  |  |  |
Change in value of shares subject to redemption |  |  | 191,177 |  |  |  | (52,152,000 | ) |  |  | (51,960,823 | )
Balance Sheets
|  | September 30, 2020 |
|  | As Reported |  |  | Adjustments |  |  | As Revised |
Warrant liabilities |  | $ | - |  |  | $ | 21,357,000 |  |  | $ | 21,357,000 |
Total liabilities |  |  | 8,310,507 |  |  |  | 21,357,000 |  |  |  | 29,667,507 |
Class A common stock subject to possible redemption |  |  | 219,259,970 |  |  |  | (21,356,993 | ) |  |  | 197,902,977 |
Class A common stock |  |  | 127 |  |  |  | 338 |  |  |  | 465 |
Additional paid-in capital |  |  | 3,603,401 |  |  |  | 8,931,679 |  |  |  | 12,535,080 |
Retained earnings (accumulated deficit) |  |  | 1,395,905 |  |  |  | (8,932,024 | ) |  |  | (7,536,119 | )
Total stockholders’ equity (deficit) |  |  | 5,000,008 |  |  |  | (7 | ) |  |  | 5,000,001 |
Statements of Operations
|  | Three Months Ended September 30, 2020 |
|  | As Reported |  |  | Adjustments |  |  | As Revised |
Changes in fair value of warrant liabilities |  | $ | - |  |  | $ | (3,696,000 | ) |  | $ | (3,696,000 | )
Other income (expense), net |  |  | 83,140 |  |  |  | (3,696,000 | ) |  |  | (3,612,860 | )
Net income (loss) |  |  | (55,049 | ) |  |  | (3,696,000 | ) |  |  | (3,751,049 | )
Weighted average shares outstanding, basic and diluted |  |  | 7,007,989 |  |  |  | 1,750,840 |  |  |  | 8,758,829 |
Basic and diluted net loss per common share |  | $ | (0.01 | ) |  | $ | (0.42 | ) |  | $ | (0.43 | )
Statements of Operations
|  | Nine Months Ended September 30, 2020 |
|  | As Reported |  |  | Adjustments |  |  | As Revised |
Changes in fair value of warrant liabilities |  | $ | - |  |  | $ | (5,395,000 | ) |  | $ | (5,395,000 | )
Other income (expense), net |  |  | 1,429,005 |  |  |  | (5,395,000 | ) |  |  | (3,965,995 | )
Net income (loss) |  |  | 740,226 |  |  |  | (5,395,000 | ) |  |  | (4,654,774 | )
Weighted average shares outstanding, basic and diluted |  |  | 5,307,098 |  |  |  | 3,111,439 |  |  |  | 8,418,537 |
Basic and diluted net loss per common share |  | $ | (0.02 | ) |  | $ | (0.64 | ) |  | $ | (0.66 | )
Statements of Cash Flows
|  | Nine Months Ended September 30, 2020 |
|  | As Reported |  |  | Adjustments |  |  | As Revised |
Net income (loss) |  | $ | 740,226 |  |  | $ | (5,395,000 | ) |  | $ | (4,654,774 | )
Change in fair value of warrant liabilities |  |  | - |  |  |  | 5,395,000 |  |  |  | 5,395,000 |
Non-cash investing and financing activities: |  |  |  |  |  |  |  |  |  |  |  |
Change in value of shares subject to redemption |  |  | 740,222 |  |  |  | (4,491,271 | ) |  |  | (3,751,049 | )
Balance Sheets
|  | June 30, 2020 |
|  | As Reported |  |  | Adjustments |  |  | As Revised |
Warrant liabilities |  | $ | - |  |  | $ | 17,661,000 |  |  | $ | 17,661,000 |
Total liabilities |  |  | 8,256,307 |  |  |  | 17,661,000 |  |  |  | 25,917,307 |
Class A common stock subject to possible redemption |  |  | 219,315,022 |  |  |  | (17,660,996 | ) |  |  | 201,654,026 |
Class A common stock |  |  | 126 |  |  |  | 301 |  |  |  | 427 |
Additional paid-in capital |  |  | 3,548,350 |  |  |  | 5,235,719 |  |  |  | 8,784,069 |
Retained earnings (accumulated deficit) |  |  | 1,450,954 |  |  |  | (5,236,024 | ) |  |  | (3,785,070 | )
Total stockholders’ equity (deficit) |  |  | 5,000,005 |  |  |  | (4 | ) |  |  | 5,000,001 |
Statements of Operations
|  | Three Months Ended June 30, 2020 |
|  | As Reported |  |  | Adjustments |  |  | As Revised |
Changes in fair value of warrant liabilities |  | $ | - |  |  | $ | (8,624,000 | ) |  | $ | (8,624,000 | )
Other income (expense), net |  |  | 88,138 |  |  |  | (8,624,000 | ) |  |  | (8,535,862 | )
Net income (loss) |  |  | (51,977 | ) |  |  | (8,624,000 | ) |  |  | (8,675,977 | )
Weighted average shares outstanding, basic and diluted |  |  | 7,005,122 |  |  |  | 895,798 |  |  |  | 7,900,920 |
Basic and diluted net loss per common share |  | $ | (0.01 | ) |  | $ | (1.09 | ) |  | $ | (1.10 | )
Statements of Operations
|  | Six Months Ended June 30, 2020 |
|  | As Reported |  |  | Adjustments |  |  | As Revised |
Changes in fair value of warrant liabilities |  | $ | - |  |  | $ | (1,699,000 | ) |  | $ | (1,699,000 | )
Other income (expense), net |  |  | 1,345,865 |  |  |  | (1,699,000 | ) |  |  | (353,135 | )
Net income (loss) |  |  | 795,275 |  |  |  | (1,699,000 | ) |  |  | (903,725 | )
Weighted average shares outstanding, basic and diluted |  |  | 7,004,380 |  |  |  | 1,242,141 |  |  |  | 8,246,521 |
Basic and diluted net loss per common share |  | $ | (0.03 | ) |  | $ | (0.19 | ) |  | $ | (0.22 | )
Statements of Cash Flows
|  | Six Months Ended June 30, 2020 |
|  | As Reported |  |  | Adjustments |  |  | As Revised |
Net income (loss) |  | $ | 795,275 |  |  | $ | (1,699,000 | ) |  | $ | (903,725 | )
Change in fair value of warrant liabilities |  |  | - |  |  |  | 1,699,000 |  |  |  | 1,699,000 |
Non-cash investing and financing activities: |  |  |  |  |  |  |  |  |  |  |  |
Change in value of shares subject to redemption |  |  | 795,274 |  |  |  | (9,471,251 | ) |  |  | (8,675,977 | )
Balance Sheets
|  | March 31, 2020 |
|  | As Reported |  |  | Adjustments |  |  | As Revised |
Warrant liabilities |  | $ | - |  |  | $ | 9,037,000 |  |  | $ | 9,037,000 |
Total liabilities |  |  | 8,548,277 |  |  |  | 9,037,000 |  |  |  | 17,585,277 |
Class A common stock subject to possible redemption |  |  | 219,367,001 |  |  |  | (9,036,998 | ) |  |  | 210,330,003 |
Class A common stock |  |  | 126 |  |  |  | 215 |  |  |  | 341 |
Additional paid-in capital |  |  | 3,496,371 |  |  |  | (3,388,193 | ) |  |  | 108,178 |
Retained earnings |  |  | 1,502,931 |  |  |  | 3,387,976 |  |  |  | 4,890,907 |
Total stockholders’ equity (deficit) |  |  | 5,000,003 |  |  |  | (2 | ) |  |  | 5,000,001 |
Statements of Operations
|  | Three Months Ended March 31, 2020 |
|  | As Reported |  |  | Adjustments |  |  | As Revised |
Changes in fair value of warrant liabilities |  | $ | - |  |  | $ | 6,925,000 |  |  | $ | 6,925,000 |
Other income, net |  |  | 1,257,727 |  |  |  | 6,925,000 |  |  |  | 8,182,727 |
Net income |  |  | 847,252 |  |  |  | 6,925,000 |  |  |  | 7,772,252 |
Weighted average shares outstanding, basic and diluted |  |  | 7,003,637 |  |  |  | 1,588,485 |  |  |  | 8,592,122 |
Basic and diluted net income (loss) per common share |  | $ | (0.01 | ) |  | $ | 0.81 |  |  | $ | 0.80 |
Statements of Cash Flows
|  | Three Months Ended March 31, 2020 |
|  | As Reported |  |  | Adjustments |  |  | As Revised |
Net income |  | $ | 847,252 |  |  | $ | 6,925,000 |  |  | $ | 7,772,252 |
Change in fair value of warrant liabilities |  |  | - |  |  |  | (6,925,000 | ) |  |  | (6,925,000 | )
Non-cash investing and financing activities: |  |  |  |  |  |  |  |  |  |  |  |
Change in value of shares subject to redemption |  |  | 847,253 |  |  |  | 6,924,999 |  |  |  | 7,772,252 |
Impact of the Restatement – 2019 Balance Sheets
|  | December 31, 2019 |
|  | As Reported |  |  | Adjustments |  |  | As Revised |
Warrant liabilities |  | $ | - |  |  | $ | 15,962,000 |  |  | $ | 15,962,000 |
Total liabilities |  |  | 8,319,433 |  |  |  | 15,962,000 |  |  |  | 24,281,433 |
Class A common stock subject to possible redemption |  |  | 218,519,748 |  |  |  | (15,961,997 | ) |  |  | 202,557,751 |
Class A common stock |  |  | 125 |  |  |  | 284 |  |  |  | 409 |
Addition paid-in capital |  |  | 4,343,625 |  |  |  | 3,536,737 |  |  |  | 7,880,362 |
Retained earnings (accumulated deficit) |  |  | 655,679 |  |  |  | (3,537,024 | ) |  |  | (2,881,345 | )
Total stockholders’ equity (deficit) |  |  | 5,000,004 |  |  |  | (3 | ) |  |  | 5,000,001 |
Statements of Operations
|  | For the Period From May 28, 2019 (inception) through December 31, 2019 |
|  | As Reported |  |  | Adjustments |  |  | As Revised |
Changes in fair value of warrant liabilities |  |  | - |  |  |  | (3,053,000 | ) |  |  | (3,053,000 | )
Issuance costs allocated to warrant liabilities |  |  | - |  |  |  | (484,024 | ) |  |  | (484,024 | )
Other income (expense), net |  |  | 1,214,831 |  |  |  | (3,537,024 | ) |  |  | (2,322,193 | )
Net income (loss) |  |  | 655,679 |  |  |  | (3,537,024 | ) |  |  | (2,881,345 | )
Weighted average shares outstanding, basic and diluted |  |  | 6,075,732 |  |  |  | 35,752 |  |  |  | 6,111,484 |
Basic and diluted net loss per common share |  | $ | (0.04 | ) |  | $ | (0.57 | ) |  | $ | (0.61 | )
Statements of Cash Flows
|  | For the Period From May 28, 2019 (inception) through December 31, 2019 |
|  | As Reported |  |  | Adjustments |  |  | As Revised |
Operating Activities: |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) |  | $ | 655,679 |  |  | $ | (3,537,024 | ) |  | $ | (2,881,345 | )
Change in fair value of warrant liabilities |  |  | - |  |  |  | 3,053,000 |  |  |  | 3,053,000 |
Net cash used in operating activities |  |  | (420,945 | ) |  |  | (484,024 | ) |  |  | (904,969 | )
Financing Activities: |  |  |  |  |  |  |  |  |  |  |  |
Proceeds from sale of Units, net of underwriting discounts paid |  |  | 225,400,000 |  |  |  | 484,024 |  |  |  | 225,884,024 |
Net cash provided by financing activities |  |  | 230,914,073 |  |  |  | 484,024 |  |  |  | 231,398,097 |
Non-cash investing and financing activities: |  |  |  |  |  |  |  |  |  |  |  |
Initial classification of ordinary shares subject to redemption |  |  | 217,862,910 |  |  |  | (12,909,000 | ) |  |  | 204,953,910 |
Change in value of shares subject to redemption |  |  | 656,838 |  |  |  | (3,052,997 | ) |  |  | (2,396,159 | )
Balance Sheets
|  | September 30, 2019 |
|  | As Reported |  |  | Adjustments |  |  | As Revised |
Warrant liabilities |  | $ | - |  |  | $ | 13,085,000 |  |  | $ | 13,085,000 |
Total liabilities |  |  | 8,125,774 |  |  |  | 13,085,000 |  |  |  | 21,210,774 |
Class A common stock subject to possible redemption |  |  | 217,950,740 |  |  |  | (13,085,000 | ) |  |  | 204,865,740 |
Class A common stock |  |  | 122 |  |  |  | 253 |  |  |  | 375 |
Additional paid-in capital |  |  | 4,912,636 |  |  |  | 659,771 |  |  |  | 5,572,407 |
Retained earnings (accumulated deficit) |  |  | 86,668 |  |  |  | (660,024 | ) |  |  | (573,356 | )
Statements of Operations
|  | Three Months Ended September 30, 2019 |
|  | As Reported |  |  | Adjustments |  |  | As Revised |
Changes in fair value of warrant liabilities |  |  | - |  |  |  | (176,000 | ) |  |  | (176,000 | )
Issuance costs allocated to warrant liabilities |  |  | - |  |  |  | (484,024 | ) |  |  | (484,024 | )
Other income (expense), net |  |  | 205,420 |  |  |  | (660,024 | ) |  |  | (454,604 | )
Net income (loss) |  |  | 87,761 |  |  |  | (660,024 | ) |  |  | (572,263 | )
Weighted average shares outstanding, basic and diluted |  |  | 5,307,098 |  |  |  | 228,499 |  |  |  | 5,535,597 |
Basic and diluted net income (loss) per common share |  | $ | (0.02 | ) |  | $ | (0.11 | ) |  | $ | (0.13 | )
Statements of Operations
|  | For the Period From May 28, 2019 (inception) through September 30, 2019 |
|  | As Reported |  |  | Adjustments |  |  | As Revised |
Changes in fair value of warrant liabilities |  |  | - |  |  |  | (176,000 | ) |  |  | (176,000 | )
Issuance costs allocated to warrant liabilities |  |  | - |  |  |  | (484,024 | ) |  |  | (484,024 | )
Other income (expense), net |  |  | 205,420 |  |  |  | (660,024 | ) |  |  | (454,604 | )
Net income (loss) |  |  | 86,668 |  |  |  | (660,024 | ) |  |  | (573,356 | )
Weighted average shares outstanding, basic and diluted |  |  | 5,274,301 |  |  |  | (760,101 | ) |  |  | 4,514,200 |
Basic and diluted net income (loss) per common share |  | $ | (0.02 | ) |  | $ | (0.14 | ) |  | $ | (0.16 | )
Statements of Cash Flows
|  | For the Period From May 28, 2019 (inception) through September 30, 2019 |
|  | As Reported |  |  | Adjustments |  |  | As Revised |
Operating Activities: |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) |  | $ | 86,668 |  |  | $ | (660,024 | ) |  | $ | (573,356 | )
Change in fair value of warrant liabilities |  |  | - |  |  |  | 176,000 |  |  |  | 176,000 |
Net cash used in operating activities |  |  | (208,689 | ) |  |  | (484,024 | ) |  |  | (692,713 | )
Financing Activities: |  |  |  |  |  |  |  |  |  |  |  |
Proceeds from sale of Units, net of underwriting discounts paid |  |  | 225,400,000 |  |  |  | 484,024 |  |  |  | 225,884,024 |
Net cash provided by financing activities |  |  | 230,914,073 |  |  |  | 484,024 |  |  |  | 231,398,097 |
Non-cash investing and financing activities: |  |  |  |  |  |  |  |  |  |  |  |
Initial classification of ordinary shares subject to redemption |  |  | 217,862,910 |  |  |  | (12,908,991 | ) |  |  | 204,953,919 |
Change in value of shares subject to redemption |  |  | 87,830 |  |  |  | (176,009 | ) |  |  | (88,179 | )
Balance Sheets
|  | September 13, 2019 |
|  | As Reported |  |  | Adjustments |  |  | As Revised |
Warrant liabilities |  | $ | - |  |  | $ | 11,370,000 |  |  | $ | 11,370,000 |
Total liabilities |  |  | 8,084,093 |  |  |  | 11,370,000 |  |  |  | 19,454,093 |
Class A common stock subject to possible redemption |  |  | 188,912,910 |  |  |  | (11,369,991 | ) |  |  | 177,542,919 |
Class A common stock |  |  | 111 |  |  |  | 114 |  |  |  | 225 |
Additional paid-in capital |  |  | 5,000,477 |  |  |  | 423,676 |  |  |  | 5,424,153 |
Retained earnings (accumulated deficit) |  |  | (1,153 | ) |  |  | (423,799 | ) |  |  | (424,952 | )
Total stockholders’ equity (deficit) |  |  | 5,000,010 |  |  |  | (9 | ) |  |  | 5,000,001 |

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- Definition The entire disclosure for change in accounting principle. 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