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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

5 Months Ended

Jun. 30, 2021

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of basic and diluted net income (loss) per common share

The following table reflects the calculation of basic and diluted net income (loss) per common share (in dollars, except per share amounts):

​	​	​	​	​	​	​
​	​	​	​	​	For the
​	​	​	​	​	Period from
​	​	Three Months		​	February 12, 2021
​	​	Ended		​	(Inception) Through
​	​	June 30,		​	June 30,
​		2021			2021
Class A common stock subject to possible redemption	​	​	​	​	​	​
Numerator: Earnings allocable to Class A common stock subject to possible redemption	​	​	​	​	​	​
Interest income		$	215		$	215
Less: interest available to be withdrawn for payment of taxes	​	​	(215)	​	​	(215)
Net income attributable		$	—		$	—
Denominator: Weighted Average Class A common stock subject to possible redemption	​	​	​	​	​	​
Basic and diluted weighted average shares outstanding, Class A common stock subject to possible redemption	​	​	13,172,120	​	​	13,172,120
Basic and diluted net income per share, Class A common stock subject to possible redemption		$	(0.08)		$	(0.08)
​	​	​	​	​	​	​
Non-Redeemable Common Stock	​	​	​	​	​	​
Numerator: Net Loss minus Net Earnings	​	​	​	​	​	​
Net loss		$	(988,113)		$	(989,113)
Less: Net income allocable to Class A common stock subject to possible redemption	​	​	—	​	​	—
Non-Redeemable Net Income		$	(988,113)		$	(989,113)
Denominator: Weighted Average Non-redeemable Common stock	​	​	​	​	​	​
Basic and diluted weighted average shares outstanding, Non-redeemable Common stock	​	​	5,577,880	​	​	4,007,257
Basic and diluted net loss per share, Non-redeemable Common stock		$	(0.18)		$	(0.25)

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- References

No definition available.

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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

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