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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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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.

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