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

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

v3.21.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
3 Months Ended 11 Months Ended
Jun. 30, 2021
Dec. 31, 2020
Summary of Significant Accounting Policies    
Schedule of basic and diluted net loss per share attributable to common stockholders

    

    

    

    

For the Period

For the Period

From January

From January

Three months

24, 2020 (date

Six months

24, 2020 (date

Ended

of inception) to

Ended

of inception) to

June 30,

June 30,

June 30,

June 30,

 

2021

 

2020

 

2021

 

2020

Net income available to Class A common stockholders:

 

  

 

  

 

  

 

  

Interest income

$

9,000

$

$

29,000

$

Less: Income and franchise taxes

 

(9,000)

 

 

(29,000)

 

Net income attributable to Class A common stockholders

$

$

$

$

Net income available to Class B common stockholders:

 

  

 

  

 

  

 

  

Net loss

$

(7,626,000)

$

(2,000)

$

(11,708,000)

$

(2,000)

Less: amount attributable to Class A common stockholders

 

 

 

 

Net (loss) attributable to Class B common stockholders

$

(7,626,000)

$

(2,000)

$

(11,708,000)

$

(2,000)

For the

Period From

January 24,

Three months

2020 (date of

Ended

inception) to

September 30,

September 30,

2020

2020

    

(As Restated)

    

(As Restated)

Net income available to Class A common stockholders:

 

  

 

  

Interest income

$

26,000

$

26,000

Less: Income and franchise taxes

 

(26,000)

 

(26,000)

Net income attributable to Class A common stockholders

$

$

Net income available to Class B common stockholders:

 

  

 

  

Net loss

$

(119,000)

$

(121,000)

Add: Change in warrant liability

 

1,480,000

 

1,480,000

Less: Costs of warrant issuance

 

 

(390,000)

Less: amount attributable to Class A common  stockholders

 

 

Net (loss) attributable to Class B common stockholders

$

1,361,000

$

969,000