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Summary of Significant Accounting Policies (Table) | 3 Months Ended | 11 Months Ended | 12 Months Ended
--- | --- | --- | ---
Mar. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2020
Summary of basic and diluted net income (loss) | The following table reflects the calculation of basic and diluted net income (loss) per common share (in dollars, except per share amounts):
|  | Three Months Ended March 31, |  |  | For the Period from February 6, 2020 (Inception) Through March 31, |
|  | 2021 |  |  | 2020 |
Redeemable Class A Common Stock |  |  |  |  |  |  |  |
Numerator: Earnings allocable to Redeemable Class A Common Stock |  |  |  |  |  |  |  |
Interest Income |  | $ | 47,151 |  |  | $ | — |
Income and Franchise Tax |  |  | (47,151 | ) |  |  | — |
Net Earnings |  | $ | — |  |  | $ | — |
Denominator: Weighted Average Redeemable Class A Common Stock |  |  |  |  |  |  |  |
Redeemable Class A Common Stock, Basic and Diluted |  |  | 41,400,000 |  |  |  | — |
Basic and diluted net income per share, Class A |  | $ | — |  |  | $ | — |
Non-Redeemable Class B Common Stock |  |  |  |  |  |  |  |
Numerator: Net Income (Loss) minus Redeemable Net Earnings |  |  |  |  |  |  |  |
Net Income (Loss) |  |  | 10,361,129 |  |  |  | (1,000 | )
Lees: Redeemable Net Earnings |  | $ | — |  |  | $ | — |
Non-Redeemable Net Loss |  |  | 10,361,129 |  |  | $ | (1,000 | )
Denominator: Weighted Average Non-Redeemable Class A and B Common Stock |  |  |  |  |  |  |  |
Non-Redeemable Class B Common Stock, Basic and Diluted |  |  | 10,350,000 |  |  |  | 7,500,000 |
Basic and diluted net loss per share, Class B |  | $ | 1.00 |  |  | $ | 0.00 |
| The following table reflects the calculation of basic and diluted net income (loss) per common share (in dollars, except per share amounts):
|  | For the Period From February 6, 2020 (inception) Through December 31, 2020 (As Restated) |
Redeemable Class A Common Stock |  |  |  |
Numerator: Earnings allocable to Redeemable Class A Common Stock |  |  |  |
Interest Income |  | $ | 228,281 |
Income and Franchise Tax |  |  | (190,398 | )
Net Earnings |  | $ | 37,883 |
Denominator: Weighted Average Redeemable Class A Common Stock |  |  |  |
Redeemable Class A Common Stock, Basic and Diluted |  |  | 41,400,000 |
Basic and diluted net income per share, Class A |  | $ | — |
Non-Redeemable Class B Common Stock |  |  |  |
Numerator: Net Loss minus Redeemable Net Earnings |  |  |  |
Net Loss |  | $ | (27,235,908 | )
Lees: Redeemable Net Earnings |  |  | (37,883 | )
Non-Redeemable Net Loss |  | $ | (27,273,791 | )
Denominator: Weighted Average Non-Redeemable Class A and B Common Stock |  |  |  |
Non-Redeemable Class B Common Stock, Basic and Diluted |  |  | 10,350,000 |
Basic and diluted net loss per share, Class B |  | $ | (2.64 | )
Groop Internet Platform Inc [Member] |  |  |
Summary of basic and diluted net income (loss) | The following table sets forth the computation of basic and diluted net loss per share attributable to common stockholders for the periods presented:
|  | Three months ended March 31, |
|  | 2021 |  |  | 2020 |
Numerator: |  |  |  |  |  |  |  |
Net loss |  | $ | 12,738 |  |  | $ | 7,900 |
Denominator: |  |  |  |  |  |  |  |
Weighted-average shares used in computing net loss per share attributable to common stockholders, basic and diluted |  |  | 12,134,482 |  |  |  | 11,728,768 |
Net loss per share attributable to common stockholders, basic and diluted |  | $ | 1.05 |  |  | $ | 0.67 |
|  | The following table sets forth the computation of basic and diluted net loss per share attributable to common stockholders for the periods presented:
|  | Year ended December 31, |
|  | 2020 |  |  | 2019 |
Numerator: |  |  |  |  |  |  |  |
Net loss |  | $ | 22,370 |  |  | $ | 29,086 |
Denominator: |  |  |  |  |  |  |  |
Weighted-average shares used in computing net loss per share attributable to common stockholders, basic and diluted |  |  | 11,779,604 |  |  |  | 11,219,242 |
Net loss per share attributable to common stockholders, basic and diluted |  | $ | 1.9 |  |  | $ | 2.59 |
Summary Of Depreciation Of Property Plant Equipment |  |  | Property and equipment are stated at cost, net of accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets, at the following annual rates:
|  | % |
Computers |  |  | 33 |
Electronic equipment |  |  | 15 |
Summary of Disaggregation of Revenues by Revenue Source | The following table presents the Company’s revenues disaggregated by revenue source:
|  | Three months ended March 31, |
|  | 2021 |  |  | 2020 |
Revenues from sales to unaffiliated customers: |  |  |  |  |  |  |  |
Consumers |  | $ | 18,564 |  |  | $ | 9,759 |
Commercial |  |  | 8,593 |  |  |  | 1,361 |
Total |  | $ | 27,157 |  |  | $ | 11,120 |
|  | The following table presents the Company’s revenues disaggregated by revenue source:
|  | Year ended December 31, |
|  | 2020 |  |  | 2019 |
Revenues from sales to unaffiliated customers: |  |  |  |  |  |  |  |
Consumers |  | $ | 61,586 |  |  | $ | 35,438 |
Commercial |  |  | 14,604 |  |  |  | 2,740 |
Total |  | $ | 76,190 |  |  | $ | 38,178 |
Summary of Fair Value Of Options granted and Valuation Assumptions |  |  | The fair value for options granted in 2020 and 2019 is estimated at the date of grant using a Black-Scholes-Merton options pricing model with the following weighted average assumptions:
|  | 2020 |  | 2019
Dividend yield |  | 0% |  | 0%
Expected volatility |  | 53.96%-66.55% |  | 59.81%-64.61%
Risk-free interest rate |  | 0.25%-1.45% |  | 1.59%-2.41%
Expected term (years) |  | 5.27-6.08 |  | 6.02-6.08

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