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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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