XML 70 R20.htm IDEA: XBRL DOCUMENT
v3.21.2

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 net income (loss) per ordinary share | The following table reflects the calculation of basic and diluted net loss per ordinary share (in dollars, except per share amounts):
|  | Three Months Ended March 31, 2021 |
Class A ordinary Shares subject to possible redemption |  |  |  |
Numerator: Earnings allocable to Class A ordinary shares subject to possible redemption |  |  |  |
Interest earned on marketable securities held in Trust Account |  | $ | 20,507 |
Unrealized gain on marketable securities held in Trust Account |  |  | 5,589 |
Net income attributable |  | $ | 26,096 |
Denominator: Weighted Average Class A ordinary shares subject to possible redemption |  |  |  |
Basic and diluted weighted average shares outstanding, Class A ordinary shares subject to possible redemption |  |  | 8,186,086 |
Basic and diluted net income per share, Class A ordinary shares subject to possible redemption |  | $ | 0.00 |
Non-Redeemable Ordinary Shares |  |  |  |
Numerator: Net Loss minus Net Earnings |  |  |  |
Net loss |  | $ | (232,964 | )
Less: Net income allocable to Class A ordinary shares subject to possible redemption |  |  | (26,096 | )
Non-Redeemable Net Loss |  | $ | (259,060 | )
Denominator: Weighted Average Non-redeemable ordinary shares |  |  |  |
Basic and diluted weighted average shares outstanding, Non-redeemable ordinary shares |  |  | 3,747,914 |
Basic and diluted net loss per share, Non-redeemable ordinary shares |  | $ | (0.07 | )
| The following table reflects the calculation of basic and diluted net income (loss) per ordinary share (in dollars, except per share amounts):
|  | For the Period from August 21, 2020 (Inception) Through December 31, 2020 |
Ordinary shares subject to possible redemption |  |  |  |
Numerator: Earnings allocable to Ordinary shares subject to possible redemption |  |  |  |
Interest earned on marketable securities held in Trust Account |  | $ | 5,243 |
Unrealized gain (loss) on marketable securities held in Trust Account |  |  | (7,466 | )
Net income attributable to Class A ordinary shares subject to possible redemption |  | $ | (2,223 | )
Denominator: Weighted Average Class A ordinary shares subject to possible redemption |  |  |  |
Basic and diluted weighted average shares outstanding, Class A ordinary shares subject to possible redemption |  |  | 8,181,335 |
Basic and diluted net loss per share, Class A ordinary shares subject to possible redemption |  | $ | 0.00 |
Non-Redeemable Common Stock |  |  |  |
Numerator: Net Loss minus Net Earnings |  |  |  |
Net loss |  | $ | (2,122,328 | )
Add: Net loss allocable to Class A ordinary shares subject to possible redemption |  |  | 2,223 |
Non-Redeemable Net Loss |  | $ | (2,120,105 | )
Denominator: Weighted Average Non-redeemable ordinary shares |  |  |  |
Basic and diluted weighted average shares outstanding, Non-redeemable ordinary shares |  |  | 2,461,095 |
Basic and diluted net loss per share, Non-redeemable ordinary shares |  | $ | (0.86 | )

X
- References No definition available. + Details
Name: | us-gaap_AccountingPoliciesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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
Name: | us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration