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INCOME TAX (Tables) - Globis Acquisition Corp [Member]

4 Months Ended

Dec. 31, 2020

Restructuring Cost and Reserve [Line Items]

SCHEDULE OF DEFERRED TAX ASSETS

The Company’s net deferred tax assets are as follows: 

SCHEDULE OF DEFERRED TAX ASSETS 

		December 31,
		2020
Deferred tax assets
Net operating loss carryforward		$	2,586
Startup and organizational costs			16,290
Total deferred tax assets			18,876
Valuation Allowance			(18,876	)
Deferred tax assets, net valuation allowance		$	—

SCHEDULE OF INCOME TAX PROVISION

The income tax provision consists of the following:

SCHEDULE OF INCOME TAX PROVISION 

		December 31,
		2020
Federal
Current		$	—
Deferred			(18,876	)
State and Local
Current			—
Deferred			—
Change in valuation allowance			18,876
Income tax provision		$	—

SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION

A reconciliation of the federal income tax rate to the Company’s effective tax rate is as follows:

SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION 

		December 31, 2020
Statutory federal income tax rate			21.0	%
State taxes, net of federal tax benefit			0.0	%
Valuation allowance			(21.0	)%
Income tax provision			0.0	%

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Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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-Name Accounting Standards Codification
-Topic 740
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-Section 50
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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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-SubTopic 10
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