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Restatement of Previously Issued Financial Statements (Tables)
 5 Months Ended 9 Months Ended
Dec. 31, 2020
Sep. 30, 2021
Restatement Of Previously Issued Financial Statements [Abstract]    
Schedule of impact of the restatement on the company’s financial statements
 

As Previously
Reported

  

Adjustments

  

As Restated

Balance sheet as of October 22, 2020

  

 

  

 

  

 

  

 

  

 

  

 

Class A Ordinary Shares Subject to Possible Redemption

  

$

107,569,550

 

  

$

7,430,450

 

  

$

115,000,000

 

Class A Ordinary Shares

  

$

117

 

  

$

(74

)

  

$

43

 

Additional Paid-in Capital

  

 

5,004,598

 

  

 

(5,004,598

)

  

 

—

 

Accumulated Deficit

  

 

(5,000

)

  

 

(2,425,778

)

  

 

(2,430,778

)

Total Shareholders’ Equity (Deficit)

  

 

5,000,003

 

  

 

(7,430,450

)

  

 

(2,430,447

)
   

 

  

 

  

 

  

 

  

 

  

 

Number of Class A ordinary shares subject to redemption

  

 

10,756,955

 

  

 

743,045

 

  

 

11,500,000

 
   

 

  

 

  

 

  

 

  

 

  

 

Balance sheet as of December 31, 2020

  

 

  

 

  

 

  

 

  

 

  

 

Class A Ordinary Shares Subject to Possible Redemption

  

 

107,483,710

 

  

 

7,516,290

 

  

 

115,000,000

 

Class A Ordinary Shares

  

 

118

 

  

 

(75

)

  

 

43

 

Additional Paid-in Capital

  

 

5,090,437

 

  

 

(5,090,437

)

  

 

—

 

Accumulated Deficit

  

 

(90,838

)

  

 

(2,425,778

)

  

 

(2,516,616

)

Total Shareholders’ Equity (Deficit)

  

 

5,000,005

 

  

 

(7,516,290

)

  

 

(2,516,285

)
   

 

  

 

  

 

  

 

  

 

  

 

Number of Class A ordinary shares subject to redemption

  

 

10,748,371

 

  

 

751,629

 

  

 

11,500,000

 
   

 

  

 

  

 

  

 

  

 

  

 

Statement of Operations for the period from August 13, 2020 (inception) to December 31, 2020

  

 

  

 

  

 

  

 

  

 

  

 

Net loss

  

$

(90,838

)

  

$

—

 

  

$

(90,838

)

Weighted average shares outstanding of Class A ordinary shares

  

 

11,500,000

 

  

 

(5,267,910

)

  

 

6,232,090

 

Basic and diluted income per share, Class A ordinary shares

  

 

0.00

 

  

 

(0.01

)

  

 

(0.01

)

Weighted average shares outstanding of Class B ordinary shares

  

 

2,920,522

 

  

 

(224,626

)

  

 

2,695,896

 

Basic and diluted net loss per share, Class B ordinary shares

  

 

(0.04

)

  

 

0.03

 

  

 

(0.01

)
   

 

  

 

  

 

  

 

  

 

  

 

Statement of Cash Flows for the period from August 13, 2020 (inception) to December 31, 2020

  

 

  

 

  

 

  

 

  

 

  

 

Initial classification of Class A ordinary shares subject to redemption

  

 

107,569,550

 

  

 

(107,569,550

)

  

 

—

 

Change in value of Class A ordinary shares subject to possible redemption

  

 

(85,840

)

  

 

85,840

 

  

 

—

 
 

As Previously
Reported

  

Adjustment

  

As Restated

Condensed Balance Sheet as of March 31, 2021 (Unaudited)

  

 

  

 

  

 

  

 

  

 

  

 

Class A ordinary shares subject to possible redemption

  

$

107,407,420

 

  

$

7,592,580

 

  

$

115,000,000

 

Class A ordinary shares

  

$

119

 

  

$

(76

)

  

$

43

 

Additional paid-in capital

  

$

5,166,726

 

  

$

(5,166,726

)

  

$

—

 

Accumulated deficit

  

$

(167,129

)

  

$

(2,425,778

)

  

$

(2,592,907

)

Total Shareholders’ Equity (Deficit)

  

$

5,000,004

 

  

$

(7,592,580

)

  

$

(2,592,576

)

Number of Class A ordinary shares subject to possible redemption

  

 

10,740,742

 

  

 

759,258

 

  

 

11,500,000

 
   

 

  

 

  

 

  

 

  

 

  

 

Condensed Balance Sheet as of June 30, 2021 (Unaudited)

  

 

  

 

  

 

  

 

  

 

  

 

Class A ordinary shares subject to possible redemption

  

$

107,255,090

 

  

$

7,744,910

 

  

$

115,000,000

 

Class A ordinary shares

  

$

120

 

  

$

(77

)

  

$

43

 

Additional paid-in capital

  

$

5,319,055

 

  

$

(5,319,055

)

  

$

—

 

Accumulated deficit

  

$

(319,462

)

  

$

(2,425,778

)

  

$

(2,745,240

)

Total Shareholders’ Equity (Deficit)

  

$

5,000,001

 

  

$

(7,744,910

)

  

$

(2,744,909

)

Number of Class A ordinary shares subject to possible redemption

  

 

10,725,509

 

  

 

774,491

 

  

 

11,500,000

 
   

 

  

 

  

 

  

 

  

 

  

 

Condensed Statement of Operations for the Three Months Ended March 31, 2021 (Unaudited)

  

 

  

 

  

 

  

 

  

 

  

 

Weighted average shares outstanding, Class A ordinary shares

  

 

11,500,000

 

  

 

430,000

 

  

 

11,930,000

 

Basic and diluted net loss per share, Class A ordinary shares

  

$

—

 

  

$

(0.01

)

  

$

(0.01

)

Weighted average shares outstanding, Class B ordinary shares

  

 

3,305,000

 

  

 

(430,000

)

  

 

2,875,000

 

Basic and diluted net income (loss) per share, Class B ordinary shares

  

$

(0.03

)

  

$

0.02

 

  

$

(0.01

)
   

 

  

 

  

 

  

 

  

 

  

 

Condensed Statement of Operations for the Three Months Ended June 30, 2021 (Unaudited)

  

 

  

 

  

 

  

 

  

 

  

 

Weighted average shares outstanding, Class A ordinary shares

  

 

11,500,000

 

  

 

430,000

 

  

 

11,930,000

 

Basic and diluted net loss per share, Class A ordinary shares

  

$

—

 

  

$

(0.01

)

  

$

(0.01

)

Weighted average shares outstanding, Class B ordinary shares

  

 

3,305,000

 

  

 

(430,000

)

  

 

2,875,000

 

Basic and diluted net income (loss) per share, Class B ordinary shares

  

$

(0.05

)

  

$

0.04

 

  

$

(0.01

)
 

As Previously
Reported

  

Adjustment

  

As Restated

Condensed Statement of Operations for the Six Months Ended June 30, 2021 (Unaudited)

  

 

  

 

  

 

  

 

  

 

  

 

Weighted average shares outstanding, Class A ordinary shares

  

 

11,500,000

 

  

 

430,000

 

  

 

11,930,000

 

Basic and diluted net loss per share, Class A ordinary shares

  

$

—

 

  

$

(0.02

)

  

$

(0.02

)

Weighted average shares outstanding, Class B ordinary shares

  

 

3,305,000

 

  

 

(430,000

)

  

 

2,875,000

 

Basic and diluted net income (loss) per share, Class B ordinary shares

  

$

(0.08

)

  

$

0.06

 

  

$

(0.02

)
   

 

  

 

  

 

  

 

  

 

  

 

Condensed Statement of Shareholders’ Equity (Deficit) for the Three Months Ended March 31, 2021 (Unaudited)

  

 

  

 

  

 

  

 

  

 

  

 

Change in value of Class A ordinary shares to
redemption

  

$

76,290

 

  

$

(76,290

)

  

$

—

 

Total Shareholders’ Equity (Deficit)

  

$

5,000,004

 

  

$

(7,592,578

)

  

$

(2,592,574

)
   

 

  

 

  

 

  

 

  

 

  

 

Condensed Statement of Shareholders’ Equity (Deficit) for the Three Months Ended June 30, 2021 (Unaudited)

  

 

  

 

  

 

  

 

  

 

  

 

Change in value of Class A ordinary shares to redemption

  

$

152,330

 

  

$

(152,330

)

  

$

—

 

Total Shareholders’ Equity (Deficit)

  

$

5,000,001

 

  

$

(7,744,908

)

  

$

(2,744,907

)
   

 

  

 

  

 

  

 

  

 

  

 

Condensed Statement of Cash Flows for the Three Months Ended March 31, 2021 (Unaudited)

  

 

  

 

  

 

  

 

  

 

  

 

Non-Cash investing and financing activities:

  

 

  

 

  

 

  

 

  

 

  

 

Change in value of Class A ordinary shares subject to possible redemption

  

$

(76,290

)

  

$

76,290

 

  

$

—

 
   

 

  

 

  

 

  

 

  

 

  

 

Condensed Statement of Cash Flows for Six Months Ended June 30, 2021 (Unaudited)

  

 

  

 

  

 

  

 

  

 

  

 

Non-Cash investing and financing activities:

  

 

  

 

  

 

  

 

  

 

  

 

Change in value of Class A ordinary shares to possible redemption

  

$

(228,620

)

  

$

228,620

 

  

$

—