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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 3 Months Ended | 4 Months Ended
--- | --- | ---
Mar. 31, 2021 | Dec. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |
Schedule of basic and diluted net income (loss) per common share | The following table reflects the calculation of basic and diluted net income (loss) per ordinary share (in dollars, except per share amounts):
|  | THREE MONTHS ENDED
|  | MARCH 31, 2021
Redemable Class A Ordinary Shares |  |  |
Numerator: Earnings allocable to Redeemable Class A Ordinary Shares |  |  |
Interest Income |  | $ | 5,729
Net Earnings |  | $ | 5,729
Denominator: Weighted Average Redeemable class A Ordinary Shares |  |  |
Redeemable Class A Common Stock, Basic and Diluted |  |  | 23,000,000
Earnings/Basic and Diluted Redeemable Class A Ordinary Share |  | $ | 0.00
Non-Redeemable Class B Ordinary Shares |  |  |
Numerator: Net income minus Redeemable Net Earnings |  |  |
Net income |  | $ | 8,734,669
Redeemable Net Earnings |  |  | 5,729
Non-Redeemable Net income |  | $ | 8,740,398
Denominator: Weighted Average Non-Redeemable Class B Ordinary Shares |  |  |
Non-Redeemable Class B Ordinary Shares, Basic and Diluted |  |  | 5,750,000
Income/Basic and Diluted Non-Redeemable Class B Ordinary Share |  | $ | 1.52
|  | FOR THE PERIOD FROM
|  | AUGUST 20, 2020 (Inception)
|  | THROUGH DECEMBER 31,
|  | 2020
Redemable Class A Ordinary Shares |  |  |
Numerator: Earnings allocable to Redeemable Class A Ordinary Shares |  |  |
Interest Income |  | $ | 1,973
Income and Franchise Tax |  |  | —
Net Earnings |  | $ | 1,973
Denominator: Weighted Average Redeemable class A Ordinary Shares |  |  |
Redeemable Class A Common Stock, Basic and Diluted |  |  | 23,000,000
Earnings/Basic and Diluted Redeemable Class A Ordinary Shares |  | $ | 0.00
Non-Redeemable Class B Ordinary Shares |  |  |
Numerator: Net Loss minus Redeemable Net Earnings |  |  |
Net Loss |  | $ | (12,971,424)
Redeemable Net Earnings |  |  | (1,973)
Non-Redeemable Net Loss |  | $ | (12,973,397)
Denominator: Weighted Average Non-Redeemable Class B Ordinary Shares |  |  |
Non-Redeemable Class B Ordinary Shares, Basic and Diluted |  |  | 5,194,656
Loss/Basic and Diluted Non-Redeemable Class B Ordinary Shares |  | $ | (2.50)

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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
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