Restatement of Previously Issued Financial Statements (Tables)

9 Months Ended

Sep. 30, 2021

Condensed Financial Information Disclosure [Abstract]

Schedule of restatement of financial statements

	As Previously Reported			Adjustment			Restated
Balance Sheet as of December 31, 2020
Warrant liability	$	-		$	11,010,963		$	11,010,963
Total liabilities		7,072,132			11,010,963			18,083,095
Class A common stock subject to possible redemption		191,067,503			10,183,032			201,250,535
Class A common stock		165			(102	)		63
Additional paid-in capital		5,037,044			(5,037,044	)		-
Accumulated deficit		(37,711	)		(16,156,849	)		(16,194,560	)
Total stockholders’ equity	$	5,000,001		$	(21,193,995	)	$	(16,193,994	)
Statement of Operations for the year ended December 31, 2020
General, administrative and offering cost	$	38,246			1,114,995			1,153,241
Loss from operations		(38,246	)		(1,114,995	)		(1,153,241	)
Change in fair value of warrant liability		-		$	(637,111	)	$	(637,111	)
Loss before income tax expense		(37,711	)		(1,747,208	)		(1,784,919	)
Net loss		(37,711	)		(1,747,208	)		(1,747,919	)
Basic and diluted net loss per share	$	(0.01	)	$	(0.30	)	$	(0.31	)
Statement of Cash Flows for the year ended December 31, 2020
Cash Flows from Operating Activities:
Net loss	$	(37,711	)	$	(1,747,208	)	$	(1,784,919	)
Adjustments to reconcile net loss to net cash provided by operating activities:
Change in fair value of warrant liability		-			1,747,208			1,747,208
Net cash provided by operating activities		-			-			-
Non-Cash Investing and Financing Activities:
Initial classification of warrant liability	$	-		$	11,010,963		$	11,010,963
Change in Class A common stock subject to possible redemption	$	191,067,503		$	10,183,032		$	201,250,535