General form of registration statement for all companies including face-amount certificate companies

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS - Schedule of the restatement on each financial statement (Details)

v3.21.2
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS - Schedule of the restatement on each financial statement (Details) - USD ($)
2 Months Ended 3 Months Ended 8 Months Ended 11 Months Ended
Mar. 31, 2020
Mar. 31, 2021
Sep. 30, 2020
Sep. 30, 2020
Dec. 31, 2020
Condensed Financial Statements, Captions [Line Items]          
Warrant Liability   $ 24,165,000     $ 21,519,000
Additional paid-in-capital   20,994,000     16,912,000
Retained earnings (accumulated deficit)   (15,994,000)     (11,912,000)
Statement of Operations for the Period from January 24, 2020 (inception) to December 31, 2020 (audited)          
Net loss attributable to common stockholders ? basic and diluted $ (2,000) (4,082,000)   $ (390,000) (11,912,000)
Statement of Cash Flows for the Period from January 24, 2020 (inception) to December 31, 2020 (audited)          
Changes in the fair value of warrants $ 0 $ 2,646,000     10,571,000
As previously reported          
Condensed Financial Statements, Captions [Line Items]          
Additional paid-in-capital     $ 5,121,000 5,121,000 5,951,000
Retained earnings (accumulated deficit)     (2,000) (2,000) (951,000)
Statement of Operations for the Period from January 24, 2020 (inception) to December 31, 2020 (audited)          
Total other income (expense)       26,000 79,000
Net loss attributable to common stockholders ? basic and diluted     (119,000) (121,000) (951,000)
As previously reported | Class A Common Stock          
Condensed Financial Statements, Captions [Line Items]          
Class A common stock subject to possible redemption     $ 163,128,000 $ 163,128,000 $ 162,293,000
As previously reported | Class B Common Stock          
Statement of Operations for the Period from January 24, 2020 (inception) to December 31, 2020 (audited)          
Net loss per share attributable to common stockholders ? basic and diluted     $ (0.03) $ (0.03) $ (0.24)
Adjustments [Member]          
Condensed Financial Statements, Captions [Line Items]          
Warrant Liability     $ 10,948,000 $ 10,948,000 $ 10,948,000
Additional paid-in-capital     390,000 390,000 390,000
Retained earnings (accumulated deficit)     (390,000) (390,000) (390,000)
Statement of Operations for the Period from January 24, 2020 (inception) to December 31, 2020 (audited)          
Other expense - Costs of issuance of warrants         (390,000)
Other expense - Change in value of warrant liability         (10,571,000)
Total other income (expense)       1,090,000 (390,000)
Other income - Costs of issuance of warrants     (390,000) (390,000)  
Net loss attributable to common stockholders ? basic and diluted     1,090,000 1,480,000 (390,000)
Other income - Change in value of warrant liability     1,480,000 1,480,000  
Statement of Cash Flows for the Period from January 24, 2020 (inception) to December 31, 2020 (audited)          
Cost of warrant issuance included in financing activities     (390,000) (390,000) (390,000)
Changes in the fair value of warrants     (1,480,000) (1,480,000) (10,571,000)
Adjustments [Member] | Class A Common Stock          
Condensed Financial Statements, Captions [Line Items]          
Class A common stock subject to possible redemption     $ 9,468,000 $ 9,468,000 $ (10,948,000)
Adjustments [Member] | Class B Common Stock          
Statement of Operations for the Period from January 24, 2020 (inception) to December 31, 2020 (audited)          
Net loss per share attributable to common stockholders ? basic and diluted     $ 0.26 $ 0.25 $ (2.73)
Revision of Prior Period, Error Correction, Adjustment, Additional [Member]          
Condensed Financial Statements, Captions [Line Items]          
Warrant Liability     $ 1,480,000 $ 1,480,000 $ 10,571,000
Additional paid-in-capital     (1,480,000) (1,480,000) 10,571,000
Retained earnings (accumulated deficit)     1,480,000 1,480,000 (10,571,000)
Statement of Operations for the Period from January 24, 2020 (inception) to December 31, 2020 (audited)          
Total other income (expense)         (10,571,000)
Net loss attributable to common stockholders ? basic and diluted         (10,571,000)
Revision of Prior Period, Error Correction, Adjustment, Additional [Member] | Class A Common Stock          
Condensed Financial Statements, Captions [Line Items]          
Class A common stock subject to possible redemption         (10,571,000)
Restated [Member]          
Condensed Financial Statements, Captions [Line Items]          
Warrant Liability     9,468,000 9,468,000 21,519,000
Additional paid-in-capital     4,031,000 4,031,000 16,912,000
Retained earnings (accumulated deficit)     969,000 969,000 (11,912,000)
Statement of Operations for the Period from January 24, 2020 (inception) to December 31, 2020 (audited)          
Other expense - Costs of issuance of warrants         (390,000)
Other expense - Change in value of warrant liability         (10,571,000)
Total other income (expense)       1,116,000 (10,882,000)
Other income - Costs of issuance of warrants     (390,000) (390,000)  
Net loss attributable to common stockholders ? basic and diluted     971,000 969,000 (11,912,000)
Other income - Change in value of warrant liability     1,480,000 1,480,000  
Statement of Cash Flows for the Period from January 24, 2020 (inception) to December 31, 2020 (audited)          
Cost of warrant issuance included in financing activities     (390,000) (390,000) (390,000)
Changes in the fair value of warrants     (1,480,000) (1,480,000) (10,571,000)
Restated [Member] | Class A Common Stock          
Condensed Financial Statements, Captions [Line Items]          
Class A common stock subject to possible redemption     $ 153,660,000 $ 153,660,000 $ 140,774,000
Restated [Member] | Class B Common Stock          
Statement of Operations for the Period from January 24, 2020 (inception) to December 31, 2020 (audited)          
Net loss per share attributable to common stockholders ? basic and diluted     $ 0.23 $ 0.22 $ (2.97)