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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 3 Months Ended | 4 Months Ended
--- | --- | ---
Mar. 31, 2021 | Dec. 31, 2020
Accounting Policies [Abstract] |  |
Schedule of basic and diluted loss per common share | Non-redeemable common stock participates in the income or loss on marketable securities based on non-redeemable common stock shares’ proportionate interest.
|  | Three months March 31, 2021 |
Common stock subject to possible redemption |  |  |  |
Numerator: Earnings allocable to Common stock subject to possible redemption |  |  |  |
Interest earned on marketable securities held in Trust Account |  | $ | 49,146 |
Less: Income taxes and franchise fees |  |  | (— | )
Net income allocable to shares subject to possible redemption |  | $ | 49,146 |
Denominator: Weighted Average Common stock subject to possible redemption |  |  |  |
Basic and diluted weighted average shares outstanding |  |  | 22,040,218 |
Basic and diluted net income per share |  | $ | 0.00 |
Non-Redeemable Common Stock |  |  |  |
Numerator: Net Loss minus Net Earnings |  |  |  |
Net loss |  | $ | (3,017.488 | )
Net loss allocable to Common stock subject to possible redemption |  |  | 49,146 |
Non-Redeemable Net Loss |  | $ | (3,066,634 | )
Denominator: Weighted Average Non-Redeemable Common Stock |  |  |  |
Basic and diluted weighted average shares outstanding |  |  | 9,209,782 |
Basic and diluted net loss per share |  | $ | (0.33 | )
| Non-redeemable common stock participates in the income or loss on marketable securities based on non-redeemable common stock shares’ proportionate interest.
|  | Year ended December 31, 2020 |
Common stock subject to possible redemption |  |  |  |
Numerator: Earnings allocable to Common stock subject to possible redemption Interest earned on marketable securities held in Trust Account |  | $ | 46,642 |
Less: Income taxes and franchise fees |  |  | — |
Net income allocable to shares subject to possible redemption |  | $ | 46,642 |
Denominator: Weighted Average Common stock subject to possible redemption |  |  |  |
Basic and diluted weighted average shares outstanding |  |  | 22,435,483 |
Basic and diluted net income per share |  | $ | 0.00 |
Non-Redeemable Common Stock |  |  |  |
Numerator: Net Loss minus Net Earnings |  |  |  |
Net loss |  | $ | (4,443,894 | )
Net loss allocable to Common stock subject to possible redemption |  |  | 46,642 |
Non-Redeemable Net Loss Denominator: Weighted Average Non-Redeemable Common Stock |  | $ | (4,490,536 | )
Basic and weighted average shares outstanding |  |  | 7,850,413 |
Basic and diluted net loss per share |  | $ | (0.58 | )

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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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