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Summary of Significant Accounting Policies (Tables) | 4 Months Ended | 6 Months Ended | 9 Months Ended | 12 Months Ended
--- | --- | --- | --- | ---
Dec. 31, 2020 | Jun. 30, 2021 | Sep. 26, 2021 | Dec. 31, 2020
Schedule of basic and diluted net loss per ordinary share |  |  | The following table sets forth the calculation of basic and diluted earnings per share:
|  | For the thirteen weeks ended |  |  | For the thirty-nine weeks ended |
|  | September 26, 2021 |  |  | September 27, 2020 |  |  | September 26, 2021 |  |  | September 27, 2020 |
Numerator: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income |  | $ | (30,200 | ) |  | $ | 13,543 |  |  | $ | (9,158 | ) |  | $ | 30,904 |
Denominator: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Weighted average common shares |  |  | 106,285,072 |  |  |  | 67,673,884 |  |  |  | 80,735,661 |  |  |  | 67,673,884 |
Dilutive effect of potential common shares |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Weighted average common shares assuming dilution |  |  | 106,285,072 |  |  |  | 67,673,884 |  |  |  | 80,735,661 |  |  |  | 67,673,884 |
Earnings per share: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Basic |  | $ | (0.28 | ) |  | $ | 0.20 |  |  | $ | (0.11 | ) |  | $ | 0.46 |
Diluted |  | $ | (0.28 | ) |  | $ | 0.20 |  |  | $ | (0.11 | ) |  | $ | 0.46 |
| The following table sets forth the calculation of basic and diluted earnings per share:
|  | 2020 |  |  | 2019 |  |  | 2018 |
Numerator: |  |  |  |  |  |  |  |  |  |  |  |
Net income |  | $ | 32,857 |  |  | $ | 561 |  |  | $ | (30,613 | )
Denominator: |  |  |  |  |  |  |  |  |  |  |  |
Weighted average common shares |  |  | 67,673,884 |  |  |  | 67,673,884 |  |  |  | 67,673,884 |
Dilutive effect of potential common shares |  |  | — |  |  |  | — |  |  |  | — |
Weighted average common shares assuming dilution |  |  | 67,673,884 |  |  |  | 67,673,884 |  |  |  | 67,673,884 |
Earnings per share: |  |  |  |  |  |  |  |  |  |  |  |
Basic |  | $ | 0.49 |  |  | $ | 0.01 |  |  | $ | (0.45 | )
Diluted |  | $ | 0.49 |  |  | $ | 0.01 |  |  | $ | (0.45 | )
Schedule of Goodwill |  |  |  | The changes in the carrying amount of goodwill for the years ended December 31, 2020 and 2019 are as follows:
|  | 2020 |  |  | 2019 |
Beginning balance |  | $ | 297,607 |  |  | $ | 296,618 |
HPI transaction |  |  | — |  |  |  | (1,082 | )
Range transaction |  |  | — |  |  |  | 2,071 |
Drake transaction |  |  | 7,551 |  |  |  | — |
Simpson transaction |  |  | 51,305 |  |  |  | — |
Detroit Speed transaction |  |  | 2,636 |  |  |  | — |
Ending balance |  | $ | 359,099 |  |  | $ | 297,607 |
Summary of Intangible Assets |  |  |  | The changes in the carrying amount of intangible assets for the years ended December 31, 2020 and 2019 are as follows:
|  | December 31, 2020 |
|  | Gross Carrying Amount |  |  | Accumulated Amortization |  |  | Net Carrying Value |
Finite-lived intangible assets: |  |  |  |  |  |  |  |  |  |  |  |
Customer relationships |  | $ | 245,274 |  |  | $ | (21,819 | ) |  | $ | 223,455 |
Tradenames |  |  | 13,775 |  |  |  | (3,369 | ) |  |  | 10,406 |
Technology |  |  | 24,595 |  |  |  | (6,674 | ) |  |  | 17,921 |
Total finite-lived intangible assets |  | $ | 283,644 |  |  | $ | (31,862 | ) |  | $ | 251,782 |
Indefinite-lived intangible assets: |  |  |  |  |  |  |  |  |  |  |  |
Tradenames |  | $ | 152,740 |  |  | $ | — |  |  | $ | 152,740 |
|  | December 31, 2019 |
|  | Gross Carrying Amount |  |  | Accumulated Amortization |  |  | Net Carrying Value |
Finite-lived intangible assets: |  |  |  |  |  |  |  |  |  |  |  |
Customer relationships |  | $ | 198,768 |  |  | $ | (13,581 | ) |  | $ | 185,187 |
Tradenames |  |  | 13,775 |  |  |  | (2,656 | ) |  |  | 11,119 |
Technology |  |  | 21,875 |  |  |  | (4,543 | ) |  |  | 17,332 |
Total finite-lived intangible assets |  | $ | 234,418 |  |  | $ | (20,780 | ) |  | $ | 213,638 |
Indefinite-lived intangible assets: |  |  |  |  |  |  |  |  |  |  |  |
Tradenames |  | $ | 119,868 |  |  | $ | — |  |  | $ | 119,868 |
Empower Ltd [Member] |  |  |  |
Schedule the Ordinary Shares reflected in the balance sheets | At December 31, 2020, the Ordinary Shares reflected in the balance sheets are reconciled in the following table:
Gross proceeds |  | $ | 250,000,000 |
Less: |  |  |  |
Proceeds allocated to Public Warrants |  | $ | (8,500,000 | )
Class A ordinary share issuance costs |  | $ | (13,732,278 | )
Plus: |  |  |  |
Accretion of carrying value to redemption value |  | $ | 22,285,184 |
Class A ordinary share subject to possible redemption |  | $ | 250,052,906 |
| At June 30, 2021, the ordinary shares subject to redemption reflected in the condensed balance sheets are reconciled in the following table:
Gross proceeds |  | $ | 250,000,000 |
Less: |  |  |  |
Proceeds allocated to Public Warrants |  | $ | (8,500,000 | )
Class A ordinary shares issuance costs |  | $ | (13,732,278 | )
Plus: |  |  |  |
Accretion of carrying value to redemption value |  | $ | 22,344,543 |
Ordinary shares subject to possible redemption |  | $ | 250,112,265 |
Schedule of basic and diluted net loss per ordinary share |
|  | 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 | )
|  | Year ended December 31, 2020 |
Net earnings 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 | )
|  | For the Period from August 19, 2020 (Inception) Through December 31, 2020 |
|  | Class A |  |  | Class B |
Basic and diluted net loss per ordinary share |  |  |  |  |  |  |  |
Numerator: |  |  |  |  |  |  |  |
Allocation of net loss, as adjusted |  | $ | (3,172,845 | ) |  | $ | (1,271,049 | )
Denominator: |  |  |  |  |  |  |  |
Basic and diluted weighted average shares outstanding |  |  | 15,601,504 |  |  |  | 6,250,000 |
Basic and diluted net loss per ordinary share |  | $ | (0.20 | ) |  | $ | (0.20 | )
| The following table reflects the calculation of basic and diluted net loss per ordinary share (in dollars, except share amounts):
|  | Three Months Ended June 30, 2021 |  |  | Six Months Ended June 30, 2021 |
|  | Class A |  |  | Class B |  |  | Class A |  |  | Class B |
Basic and diluted net loss per ordinary share |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Numerator: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allocation of net loss, as adjusted |  | $ | (10,287,539 | ) |  | $ | (2,571,885 | ) |  | $ | (12,701,530 | ) |  | $ | (3,175,382 | )
Denominator: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Basic and diluted weighted average shares outstanding |  |  | 25,000,000 |  |  |  | 6,250,000 |  |  |  | 25,000,000 |  |  |  | 6,250,000 |
Basic and diluted net loss per ordinary share |  | $ | (0.41 | ) |  | $ | (0.41 | ) |  | $ | (0.51 | ) |  | $ | (0.51 | )

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- Definition Tabular disclosure of temporary equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (27) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 480 -SubTopic 10 -Section S99 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=122040564&loc=d3e177068-122764 + Details
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