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Restatement of Previously Issued Financial Statements (Tables)
9 Months Ended
Sep. 30, 2021
Condensed Financial Information Disclosure [Abstract]  
Schedule of restatement on the Company’s financial statements
Balance Sheet as of November 7, 2019 (audited)  As Previously
Reported
   Adjustment   As Restated 
Common stock subject to possible redemption  $112,525,160   $7,474,840   $120,000,000 
Common stock  $432   $(75)  $357 
Additional paid-in capital  $5,020,136   $(5,020,136)  $
 
Accumulated deficit  $(20,567)  $(2,454,196)  $(2,475,196)
Total stockholders’ equity (deficit)  $5,000,001   $(7,474,840)  $(2,474,839)
Number of shares subject to redemption   11,252,516    747,484    12,000,000 
                
Balance Sheet as of December 31, 2019 (audited)               
Common stock subject to possible redemption  $123,705,148   $6,492,214   $130,197,362 
Common stock  $402   $(65)  $337 
Additional paid-in capital  $3,693,446   $(3,693,446)  $
 
Accumulated deficit  $1,306,153   $(2,798,703)  $(1,492,550)
Total stockholders’ equity (deficit)  $5,000,001   $(6,492,214)  $(1,492,513)
Number of shares subject to redemption   12,353,237    648,315    13,001,552 
                
Balance Sheet as of March 31, 2020 (unaudited)               
Common stock subject to possible redemption  $124,081,469   $6,452,799   $130,534,268 
Common stock  $402   $(65)  $337 
Additional paid-in capital  $3,317,125   $(3,317,125)  $
 
Accumulated deficit  $1,682,483   $(3,135,609)  $(1,453,126)
Total stockholders’ equity (deficit)  $5,000,010   $(6,452,799)  $(1,452,789)
Number of shares subject to redemption   12,358,836    642,716    13,001,552 
                
Balance Sheet as of June 30, 2020 (unaudited)               
Common stock subject to possible redemption  $123,982,509   $6,553,480   $130,535,989 
Common stock  $403   $(66)  $337 
Additional paid-in capital  $3,416,084   $(3,416,084)  $
 
Accumulated deficit  $1,583,517   $(3,137,330)  $(1,553,813)
Total stockholders’ equity (deficit)  $5,000,004   $(6,553,480)  $(1,553,476)
Number of shares subject to redemption   12,358,836    642,716    13,001,552 
                
Balance Sheet as of September 30, 2020 (unaudited)               
Common stock subject to possible redemption  $123,698,687   $6,829,335   $130,528,022 
Common stock  $405   $(68)  $337 
Additional paid-in capital  $3,699,904   $(3,699,904)  $
 
Accumulated deficit  $1,299,693   $(3,129,363)  $(1,829,670)
Total stockholders’ equity (deficit)  $5,000,002   $(6,829,335)  $(1,829,333)
Number of shares subject to redemption   12,321,300    680,252    13,001,552 
                
Balance Sheet as of December 31, 2020 (audited)               
Common stock subject to possible redemption  $121,831,059   $8,713,900   $130,544,959 
Common stock  $424   $(87)  $337 
Additional paid-in capital  $5,567,513   $(5,567,513)  $
 
Accumulated deficit  $(567,927)  $(3,146,300)  $(3,714,227)
Total stockholders’ equity (deficit)  $5,000,010   $(8,713,900)  $(3,713,890)
Number of shares subject to redemption   12,133,696    867,856    13,001,552 
                
Balance Sheet as of March 31, 2021 (unaudited)               
Common stock subject to possible redemption  $120,945,058   $9,371,001   $130,316,059 
Common stock  $430   $(93)  $337 
Additional paid-in capital  $6,453,508   $(6,453,508)  $
 
Accumulated deficit  $(1,453,933)  $(2,917,400)  $(4,371,333)
Total stockholders’ equity (deficit)  $5,000,005   $(9,371,001)  $(4,370,996)
Number of shares subject to redemption   12,066,613    934,939    13,001,552 
                
Balance Sheet as of June 30, 2021 (unaudited)               
Common stock subject to possible redemption  $120,514,260   $9,710,295   $130,224,555 
Common stock  $435   $(98)  $337 
Additional paid-in capital  $6,884,301   $(6,884,301)  $
 
Accumulated deficit  $(1,884,733)  $(2,825,896)  $(4,710,629)
Total stockholders’ equity (deficit)  $5,000,003   $(9,710,295)  $(4,710,292)
Number of shares subject to redemption   12,032,081    969,471    13,001,552 
                
Condensed Statement of Changes in Stockholders’ Equity (Deficit) as of December 31, 2019 (audited)               
Sale of 13,001,552 Units, net of underwriting discount and offering expenses  $126,622,527   $(126,622,527)  $
 
Initial value of common stock subject to redemption at IPO  $(123,705,148)  $123,705,148   $
 
Accretion for common stock to redemption amount  $
   $(3,574,835)  $(3,574,835)
                
Condensed Statement of Changes in Stockholders’ Equity (Deficit) as of March 31, 2020 (unaudited)               
Change in value of common stock subject to redemption  $(376,321)  $376,321   $
 
Accretion for common stock to redemption amount  $
   $(336,906)  $(336,906)
                
Condensed Statement of Changes in Stockholders’ Equity (Deficit) as of June 30, 2020 (unaudited)               
Change in value of common stock subject to redemption  $98,960   $(98,960)  $
 
Accretion for common stock to redemption amount  $
   $(1,721)  $(1,721)
                
Condensed Statement of Changes in Stockholders’ Equity (Deficit) as of September 30, 2020 (unaudited)               
Change in value of common stock subject to redemption  $283,822   $(283,822)  $
 
Accretion for common stock to redemption amount  $
   $7,967   $7,967 
                
Condensed Statement of Changes in Stockholders’ Equity (Deficit) as of December 31, 2020 (unaudited)               
Change in value of common stock subject to redemption  $1,867,628   $(1,867,628)  $
 
Accretion for common stock to redemption amount  $
   $(16,937)  $(16,937)
                
Condensed Statement of Changes in Stockholders’ Equity (Deficit) as of March 31, 2021 (unaudited)               
Change in value of common stock subject to redemption  $886,001   $(886,001)  $
 
Accretion for common stock to redemption amount  $
   $228,900   $228,900 
                
Condensed Statement of Changes in Stockholders’ Equity (Deficit) as of June 30, 2021 (unaudited)               
Change in value of common stock subject to redemption  $430,798   $(430,798)  $
 
Accretion for common stock to redemption amount  $
   $91,504   $91,504 
                
Statement of Cash Flows for the Period from June 20, 2019 (inception) to December 31, 2019 (audited)               
Initial classification of common stock subject to possible redemption  $122,378,428   $7,637,092   $130,015,520 

 

Statement of Operations for the period from June 20, 2019
(inception) to December 31, 2019 (audited)
  As Previously Reported   Adjustment     As Restated 
Weighted average shares outstanding, Common Stock subject to possible redemption   12,128,362   $(7,617,397)  $4,510,965 
Basic and diluted net income per share, Common Stock subject to possible redemption  $0.01   $0.16   $0.17 
Weighted average shares outstanding, Common Stock   3,394,029    (246,439)   3,147,590 
Basic and diluted net loss per share, Common Stock  $0.33   $(0.16)  $0.17 
                
Statement of Operations for the three months ended March 31, 2020 (unaudited)               
Weighted average shares outstanding, Common Stock subject to possible redemption   12,353,237   $(648,315)  $13,001,552 
Basic and diluted net income per share, Common Stock subject to possible redemption  $0.04   $(0.02)  $0.02 
Weighted average shares outstanding, Common Stock   4,018,703    (648,315)   3,370,388 
Basic and diluted net loss per share, Common Stock  $(0.04)  $0.06   $0.02 
                
Statement of Operations for the six months ended June 30, 2020 (unaudited)               
Weighted average shares outstanding, Common Stock subject to possible redemption   12,356,037   $645,515   $13,001,552 
Basic and diluted net income per share, Common Stock subject to possible redemption  $0.04   $(0.02)  $0.02 
Weighted average shares outstanding, Common Stock   4,015,904    (645,516)   3,370,388 
Basic and diluted net loss per share, Common Stock  $(0.06)  $0.08   $0.02 
                
Statement of Operations for the nine months ended September 30, 2020 (unaudited)               
Weighted average shares outstanding, Common Stock subject to possible redemption   12,353,612   $647,940   $13,001,552 
Basic and diluted net income per share, Common Stock subject to possible redemption  $0.05   $(0.05)  $
 
Weighted average shares outstanding, Common Stock   4,018,328    (647,940)   3,370,388 
Basic and diluted net loss per share, Common Stock  $(0.14)  $0.14   $
 
                
Statement of Operations for the year ended December 31, 2020 (audited)               
Weighted average shares outstanding, Common Stock subject to possible redemption   12,345,490   $656,062   $13,001,552 
Basic and diluted net income per share, Common Stock subject to possible redemption  $0.05   $(0.16)  $(0.11)
Weighted average shares outstanding, Common Stock   4,026,450    (656,026)   3,370,388 
Basic and diluted net loss per share, Common Stock  $(0.60)  $0.49   $(0.11)
                
Statement of Operations for the three months ended March 31, 2021 (unaudited)               
Weighted average shares outstanding, Common Stock subject to possible redemption   12,133,696   $867,856   $13,001,552 
Basic and diluted net income per share, Common Stock subject to possible redemption  $(0.02)  $(0.03)  $(0.05)
Weighted average shares outstanding, Common Stock   4,238,244    (867,856)   3,370,388 
Basic and diluted net loss per share, Common Stock  $(0.15)  $0.10   $(0.05)
                
Statement of Operations for the three months ended June 30, 2021 (unaudited)               
Weighted average shares outstanding, Common Stock subject to possible redemption   12,066,613   $934,939   $13,001,552 
Basic and diluted net income per share, Common Stock subject to possible redemption  $
   $(0.03)  $(0.03)
Weighted average shares outstanding, Common Stock   4,305,327    (934,939)   3,370,388 
Basic and diluted net loss per share, Common Stock  $(0.10)  $0.07   $(0.03)
                
Statement of Operations for the six months ended June 30, 2021 (unaudited)               
Weighted average shares outstanding, Common Stock subject to possible redemption   12,099,969   $901,583)  $13,001,552 
Basic and diluted net income per share, Common Stock subject to possible redemption  $
   $(0.08)  $(0.08)
Weighted average shares outstanding, Common Stock   4,271,971    (901,583)   3,370,388 
Basic and diluted net loss per share, Common Stock  $(0.31)  $0.23   $(0.08)