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REVISION OF PREVIOUSLY ISSUED FINANCIAL STATEMENT (Tables)

8 Months Ended

Sep. 30, 2021

REVISION OF PREVIOUSLY ISSUED FINANCIAL STATEMENT

Effect of the restatement to the Post-IPO Balance Sheet

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​	​	​	​	​	​	​	​	​	​
​	​	August 12, 2021
​	​	As Previously		​	​		​	​	​
​		Reported			Adjustments			As Revised
Balance Sheet (audited)	​	​	​	​	​	​		​
Class A ordinary shares subject to possible redemption, 23,000,000 shares at redemption value	​	$	224,012,912	​	$	(3,826,246)	​	$	220,186,666
Allocation of underwriter's discounts, offering costs and deferred fees to Class A shares	​		—	​		(12,744,493)	​		(12,744,493)
Immediate accretion to redemption value	​		—	​		28,307,827	​		28,307,827
Total Class A ordinary shares subject to possible redemption	​	$	224,012,912	​	$	11,737,088	​	$	235,750,000
Class A ordinary shares	​	$	115	​	$	(115)	​	$	—
Additional paid-in capital	​	$	5,013,294	​	$	(5,013,294)	​	$	—
Accumulated deficit	​	$	(13,983)	​	$	(6,723,679)	​	$	(6,737,662)
Total shareholders' equity (deficit)	​	$	5,000,001	​	$	(11,737,088)	​	$	(6,737,087)

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Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made.

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