SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Jun. 30, 2021

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of reconciliation of common stocks reflected in the condensed balance sheets

Gross proceeds	$	80,090,410
Less:
Common stock issuance costs		(1,858,498)
Plus:
Accretion of carrying value to redemption value		1,858,498
Common stock subject to possible redemption	$	80,090,410

Schedule of basic and diluted net income (loss) per common stock

The following table reflects the calculation of basic and diluted net loss per common share (in dollars, except per share amounts):

				For the Period
				from December
				18, 2019
				(Inception)
	Year Ended			through
	June 30,			June 30,
	2021			2020
Basic and diluted net income (loss) per common stock
Numerator:
Allocation of net income (loss), as adjusted	$	(561,449)	$	(1,000)
Denominator:
Basic and diluted weighted average shares outstanding		6,734,489		1,875,000
Basic and diluted net income (loss) per common stock	$	(0.08)	$	(0.00)