Balance Sheet as of November 7, 2019 (audited)

As

Previously

Reported in Form 10-K Amendment 1

Adjustment

As

Restated in Form 10-K Amendment 2

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

)

$

(2,454,629

)

$

(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

12,348,817

652,735

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

Condensed Statement of Changes in Stockholders’ Equity (Deficit) for the year ended ended 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) for the three months ended 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) for the three months ended 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) for the three months ended 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) for the year ended 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

$

—

$

(347,597

)

$

(347,597

)

Statement of Cash Flows for the Period from June 20, 2019 (inception) to December 31, 2019 (audited)

Initial classification of Class A common stock subject to possible redemption

$

122,378,428

$

7,637,092

$

130,015,520

Change in value of Class A common stock subject to possible redemption

$

1,326,720

$

(1,144,878

)

$

181,842

Statement of Cash Flows for the three months ended March 31, 2020 (unaudited)

Change in value of Class A common stock subject to possible redemption

$

376,321

$

(39,415

)

$

336,906

Statement of Cash Flows for the six months ended June 30, 2020 (unaudited)

Change in value of Class A common stock subject to possible redemption

$

277,361

$

61,266

$

338,627

Statement of Cash Flows for the nine months ended September 30, 2020 (unaudited)

Change in value of Class A common stock subject to possible redemption

$

(6,461

)

$

337,121

$

330,660

Statement of Cash Flows for the period ended December 31, 2020 (audited)

Change in value of Class A common stock subject to possible redemption

$

(1,874,089

)

$

2,221,686

$

347,597