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v3.21.2

Restatement of Previously Issued Audited and Unaudited Consolidated Financial Statements (Tables) | 12 Months Ended
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Dec. 31, 2020
Condensed Financial Information Disclosure [Abstract] |
Schedule of consolidated statements of operations and comprehensive income |
|  | For the Year Ended |
|  | December 31, 2020 |
|  | As Previously Reported |  |  | Restatement Impact |  |  | As Restated |
Consolidated Statements of Operations and Comprehensive Income (Loss): |  |  |  |  |  |  |  |  |
Change in fair value of warrant liabilities |  | $ | — |  |  | $ | 777,266 |  |  | $ | 777,266 |
(Loss) income before income taxes |  | $ | (3,351,409 | ) |  | $ | 777,266 |  |  | $ | (2,574,143 | )
Net (loss) income |  | $ | (3,352,725 | ) |  | $ | 777,266 |  |  | $ | (2,575,459 | )
Comprehensive income (loss) |  | $ | (3,332,238 | ) |  | $ | 777,266 |  |  | $ | (2,554,972 | )
(Loss) earnings per share for both Class A and Class B - basic and diluted: |  |  |  |  |  |  |  |  |  |  |  |
Basic and diluted |  | $ | (0.33 | ) |  | $ | 0.08 |  |  | $ | (0.25 | )
|  | For the Six Months Ended |
|  | June 30, 2020 |
|  | As Previously Reported |  |  | Restatement Impact |  |  | As Restated |
Consolidated Statements of Operations and Comprehensive Income: |  |  |  |  |  |  |  |  |
Change in fair value of warrant liabilities |  | $ | — |  |  | $ | 414,440 |  |  | $ | 414,440 |
Income before income taxes |  | $ | 2,377,198 |  |  | $ | 414,440 |  |  | $ | 2,791,638 |
Net income |  | $ | 2,373,877 |  |  | $ | 414,440 |  |  | $ | 2,788,317 |
Comprehensive income |  | $ | 2,394,437 |  |  | $ | 414,440 |  |  | $ | 2,808,877 |
Earnings per share for both Class A and Class B - basic and diluted : |  |  |  |  |  |  |  |  |  |  |  |
Basic and diluted |  | $ | 0.32 |  |  | $ | 0.05 |  |  | $ | 0.37 |
Schedule of consolidated balance sheet |
|  | As of December 31, 2020 |
|  | As Previously Reported |  |  | Restatement Impact |  |  | As Restated |
Consolidated Balance Sheets: |  |  |  |  |  |  |  |  |
Warrant liabilities |  | $ | — |  |  | $ | 1,469,821 |  |  | $ | 1,469,821 |
Total current liabilities |  | $ | 11,318,364 |  |  | $ | 1,469,821 |  |  | $ | 12,788,185 |
Total liabilities |  | $ | 12,134,370 |  |  | $ | 1,469,821 |  |  | $ | 13,604,191 |
Additional paid-in-capital |  | $ | 14,516,848 |  |  | $ | (2,247,087 | ) |  | $ | 12,269,761 |
Accumulated deficit |  | $ | (3,729,628 | ) |  | $ | 777,266 |  |  | $ | (2,952,362 | )
Total stockholders' equity |  | $ | 10,771,699 |  |  | $ | (1,469,821 | ) |  | $ | 9,301,878 |
|  | As of June 30, 2020 |
|  | As Previously Reported |  |  | Restatement Impact |  |  | As Restated |
Consolidated Balance Sheets: |  |  |  |  |  |  |  |  |
Warrant liabilities |  | $ | — |  |  | $ | 1,832,647 |  |  | $ | 1,832,647 |
Total current liabilities |  | $ | 5,439,512 |  |  | $ | 1,832,647 |  |  | $ | 7,272,159 |
Total liabilities |  | $ | 5,439,512 |  |  | $ | 1,832,647 |  |  | $ | 7,272,159 |
Additional paid-in-capital |  | $ | 7,649,772 |  |  | $ | (2,247,087 | ) |  | $ | 5,402,685 |
Accumulated deficit |  | $ | 1,996,974 |  |  | $ | 414,440 |  |  | $ | 2,411,414 |
Total equity |  | $ | 9,631,091 |  |  | $ | (1,832,647 | ) |  | $ | 7,798,444 |
Schedule of consolidated statements of cash flow |
|  | For the Year Ended |
|  | December 31, 2020 |
|  | As Previously Reported |  |  | Restatement Impact |  |  | As Restated |
Consolidated Statements of Cash Flow |  |  |  |  |  |  |  |  |
Cash Flows from Operating Activities |  |  |  |  |  |  |  |  |
Net (loss) income |  | $ | (3,352,725 | ) |  | $ | 777,266 |  |  | $ | (2,575,459 | )
Change in fair value of warrant liabilities |  | $ | - |  |  | $ | (777,266 | ) |  | $ | (777,266 | )
|  | For the Six Months Ended |
|  | June 30, 2020 |
|  | As Previously Reported |  |  | Restatement Impact |  |  | As Restated |
Consolidated Statements of Cash Flow |  |  |  |  |  |  |  |  |
Cash Flows from Operating Activities |  |  |  |  |  |  |  |  |
Net income |  | $ | 2,373,877 |  |  | $ | 414,440 |  |  | $ | 2,788,317 |
Change in fair value of warrant liabilities |  | $ | — |  |  | $ | (414,440 | ) |  | $ | (414,440 | )

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