BCLS Acquisition (BLSA) 10-Q/A30 Dec 212021 Q3 Quarterly report (amended)Financial data

Company Profile

Cover Page

Cover Page - shares	9 Months Ended
Cover Page - shares	Sep. 30, 2021	Dec. 30, 2021
Document Information [Line Items]
Document Type	10-Q/A
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q3
Entity Central Index Key	0001823200
Entity Registrant Name	BCLS Acquisition Corp.
Current Fiscal Year End Date	--12-31
Amendment Flag	true
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Shell Company	true
Entity Interactive Data Current	Yes
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Address, State or Province	MA
Entity Incorporation, State or Country Code	E9
Trading Symbol	BLSA
Entity File Number	001-39646
Entity Tax Identification Number	98-1554961
Entity Address, Postal Zip Code	02116
Title of 12(b) Security	Class A ordinary shares, 0.0001 par value
Security Exchange Name	NASDAQ
Local Phone Number	516-2000
City Area Code	617
Entity Address, Address Line One	200 Clarendon Street
Entity Address, City or Town	Boston
Amendment Description	This Amendment No. 1 to BCLS Acquisition Corp.’s Quarterly Report on Form 10-Q (the “Amendment No. 1 to the Quarterly Report on Form 10-Q”) amends the Quarterly Report on Form 10-Q of BCLS Acquisition Corp. (the “Company”) as of and for the quarterly periods ended September 30, 2021, as filed with the U.S. Securities and Exchange Commission (the “SEC”) on November 12, 2021. On November 12, 2021, the Company filed its Form 10-Q for the quarterly period ending September 30, 2021 (the “Q3 Form 10-Q”), which included a section within Note 2, Revision to Previously Reported Financial Statements, (“Note 2”) that describes a revision to the Company’s classification of its Class A ordinary shares subject to possible redemption sold in the Company’s initial public offering (“Initial Public Offering”) on October 26, 2020. As described in Note 2, upon its Initial Public Offering, the Company classified a portion of the Class A ordinary shares as permanent equity to maintain net tangible assets greater than $5,000,000 on the basis that the Company will consummate its initial business combination only if the Company has net tangible assets of at least $5,000,001. The Company’s management re-evaluated the conclusion and determined that the Class A ordinary shares subject to redemption included certain provisions that require classification of the Class A ordinary shares as temporary equity. As a result, management corrected the error by restating all of the Class A ordinary shares subject to possible redemption as temporary equity. This resulted in an adjustment to the initial carrying value of the Class A ordinary shares subject to possible redemption with the offset recorded to additional paid-in capital (to the extent available), accumulated deficit and Class A ordinary shares. In connection with the change in presentation for the Class A ordinary shares subject to possible redemption, the Company revised its earnings per share calculation to allocate income and losses shared pro rata between the two classes of shares. This presentation differs from the previously presented method of earnings per share, which was similar to the two-class method. The Company previously determined the changes were not qualitatively material to the Company’s previously reported financial statements and did not restate its financial statements. Instead, the Company revised its previously financial statements in Note 2 to its Q3 Form 10-Q. However, although the qualitative factors that management assessed tended to support a conclusion that the misstatements were not material, subsequently management determined that the qualitative and quantitative factors support a conclusion that the misstatements are material on a quantitative basis. Management thus concluded that the misstatement was of such as magnitude that it is probable that the judgment of a reasonable person relying upon the financial statements would have been influenced by the inclusion or correction of the foregoing items. As such, upon further consideration of the change, the Company determined the change in classification of the Class A ordinary shares subject to possible redemption and change to its presentation of earnings per share is material quantitatively and it should restate its previously issued financial statements. Therefore, on December 8, 2021, the Company’s management and the audit committee of the Company’s board of directors (the “Audit Committee”) concluded that the Company’s previously issued (i) audited balance sheet as of October 26, 2020 (the “Post IPO Balance Sheet”); (ii) audited financial statements included in the 2020 Form 10-K; (iii) unaudited condensed financial statements included in the Company’s Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2021, filed with the SEC on May 14, 2021; (iv) unaudited condensed financial statements included in the Company’s Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2021, filed with the SEC on August 12, 2021; and (v) Note 2 to the unaudited condensed financial statements and Item 4 of Part 1 included in the Q3 Form 10-Q (collectively, the “Affected Periods”), should be restated to report all Class A ordinary shares subject to possible redemption as temporary equity and should no longer be relied upon. As such, the Company will restate its financial statements for the Affected Periods in an amendment to its Annual Report on Form 10-K for the Post IPO Balance Sheet and the Company’s audited financial statements for the period ended December 31, 2020. The Company is restating the unaudited condensed financial statements for the periods ended March 31, 2021 and June 30, 2021 and Note 2 to the unaudited condensed financial statements and Item 4 of Part 1 included in the Q3 Form 10-Q in this Amendment No. 1 to the Quarterly Report on Form 10-Q. The restatement does not have an impact on the Company’s cash position and cash held in the trust account established in connection with the Initial Public Offering. After re-evaluation, the Company’s management has concluded that in light of the errors described above, a material weakness existed in the Company’s internal control over financial reporting during the Affected Periods and that the Company’s disclosure controls and procedures were not effective. The Company’s remediation plan with respect to such material weakness is described in more detail in Item 4 to Part 1 of this Amendment No. 1 to the Quarterly Report on Form 10-Q.
Common Class A
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		14,862,500
Common Class B
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		3,593,750

CONDENSED BALANCE SHEETS

CONDENSED BALANCE SHEETS - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Current assets:
Cash	$ 744,949	$ 968,800
Prepaid expenses	264,664	451,425
Total current assets	1,009,613	1,420,225
Investments held in Trust Account	143,757,370	143,750,904
Total assets	144,766,983	145,171,129
Current liabilities:
Accounts payable	15,394	19,824
Accrued expenses	210,110	101,947
Due to related party	113,548	23,548
Total current liabilities	339,052	145,319
Deferred underwriting commissions payable	5,031,250	5,031,250
Total liabilities	5,370,302	5,176,569
Commitments and Contingencies (Note 5)
Class A ordinary share subject to possible redemption, $0.0001 par value; 14,375,000 shares issued and outstanding at $10.00 per share as of September 30, 2021 and December 31, 2020	143,750,000	143,750,000
Shareholders' Deficit
Preference shares, $0.0001 par value; 1,000,000 shares authorized; none issued and outstanding	0	0
Additional paid-in capital	0	0
Accumulated deficit	(4,353,727)	(3,755,848)
Total shareholders' deficit	(4,353,319)	(3,755,440)
Total Liabilities, Class A Ordinary Shares Subject to Possible Redemption and Shareholders' Deficit	144,766,983	145,171,129
Common Class A
Shareholders' Deficit
Ordinary shares	49	49
Total shareholders' deficit	49	49
Common Class B
Shareholders' Deficit
Ordinary shares	359	359
Total shareholders' deficit	$ 359	$ 359

CONDENSED BALANCE SHEETS (Paren

CONDENSED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2021	Dec. 31, 2020
Temporary equity par or stated value per share	$ 0.0001	$ 0.0001
Common stock shares subject to possible redemption	14,375,000	14,375,000
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock shares issued	0	0
Preferred stock, shares outstanding	0	0
Temporary equity, shares issued	14,375,000	14,375,000
Common Class A
Common stock shares subject to possible redemption	14,375,000	14,375,000
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	487,500	487,500
Common stock, shares outstanding	487,500	487,500
Temporary equity, redemption price per share	$ 10	$ 10
Common Class B
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	20,000,000	20,000,000
Common stock, shares issued	3,593,750	3,593,750
Common stock, shares outstanding	3,593,750	3,593,750

UNAUDITED CONDENSED STATEMENTS

UNAUDITED CONDENSED STATEMENTS OF OPERATIONS - USD ($)	1 Months Ended	3 Months Ended	9 Months Ended
UNAUDITED CONDENSED STATEMENTS OF OPERATIONS - USD ($)	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2021
Operating expenses
General and administrative expenses	$ 15,468	$ 162,832	$ 514,345
Administrative fee - related party		30,000	90,000
Loss from operations	(15,468)	(192,832)	(604,345)
Net gain from investments held in Trust Account	0	2,171	6,466
Net loss	(15,468)	(190,661)	(597,879)
Common Class A
Operating expenses
Net loss	$ 0	$ (153,536)	$ (481,462)
Basic and diluted weighted average shares outstanding	0	14,862,500	14,862,500
Basic and diluted net income (loss) ordinary per share	$ 0	$ (0.01)	$ (0.03)
Common Class B
Operating expenses
Net loss	$ (15,468)	$ (37,125)	$ (116,417)
Basic and diluted weighted average shares outstanding	3,125,000	3,593,750	3,593,750
Basic and diluted net income (loss) ordinary per share	$ 0	$ (0.01)	$ (0.03)

UNAUDITED CONDENSED STATEMENT_2

UNAUDITED CONDENSED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY - USD ($)	Total	Additional Paid-in Capital	Retained Earnings	Common Class A	Common Class B
Beginning balance, shares at Aug. 25, 2020				0	0
Beginning balance at Aug. 25, 2020	$ 0	$ 0	$ 0	$ 0	$ 0
Class of Stock [Line Items]
Issuance of Class B ordinary shares to Sponsor, shares					3,593,750
Issuance of Class B ordinary shares to Sponsor	25,000	24,641			$ 359
Net loss	(15,468)		(15,468)	$ 0	$ (15,468)
Ending balance, shares at Sep. 30, 2020				0	3,593,750
Ending Balance at Sep. 30, 2020	9,532	24,641	(15,468)	$ 0	$ 359
Beginning balance, shares at Dec. 31, 2020				487,500	3,593,750
Beginning balance at Dec. 31, 2020	(3,755,440)	0	(3,755,848)	$ 49	$ 359
Class of Stock [Line Items]
Net loss	(242,921)		(242,921)
Ending balance, shares at Mar. 31, 2021				487,500	3,593,750
Ending Balance at Mar. 31, 2021	(3,998,361)	0	(3,998,769)	$ 49	$ 359
Beginning balance, shares at Dec. 31, 2020				487,500	3,593,750
Beginning balance at Dec. 31, 2020	(3,755,440)	0	(3,755,848)	$ 49	$ 359
Ending balance, shares at Jun. 30, 2021				487,500	3,593,750
Ending Balance at Jun. 30, 2021	(4,162,658)	0	(4,163,066)	$ 49	$ 359
Beginning balance, shares at Dec. 31, 2020				487,500	3,593,750
Beginning balance at Dec. 31, 2020	(3,755,440)	0	(3,755,848)	$ 49	$ 359
Class of Stock [Line Items]
Issuance of Class B ordinary shares to Sponsor	25,000
Net loss	(597,879)			$ (481,462)	$ (116,417)
Ending balance, shares at Sep. 30, 2021				487,500	3,593,750
Ending Balance at Sep. 30, 2021	(4,353,319)	0	(4,353,727)	$ 49	$ 359
Beginning balance, shares at Mar. 31, 2021				487,500	3,593,750
Beginning balance at Mar. 31, 2021	(3,998,361)	0	(3,998,769)	$ 49	$ 359
Class of Stock [Line Items]
Net loss	(164,297)		(164,297)
Ending balance, shares at Jun. 30, 2021				487,500	3,593,750
Ending Balance at Jun. 30, 2021	(4,162,658)	0	(4,163,066)	$ 49	$ 359
Class of Stock [Line Items]
Net loss	(190,661)		(190,661)	$ (153,536)	$ (37,125)
Ending balance, shares at Sep. 30, 2021				487,500	3,593,750
Ending Balance at Sep. 30, 2021	$ (4,353,319)	$ 0	$ (4,353,727)	$ 49	$ 359

UNAUDITED CONDENSED STATEMENT_3

UNAUDITED CONDENSED STATEMENTS OF CASH FLOWS - USD ($)	1 Months Ended	3 Months Ended	9 Months Ended
UNAUDITED CONDENSED STATEMENTS OF CASH FLOWS - USD ($)	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2021
Cash Flows from Operating Activities:
Net loss	$ (15,468)	$ (190,661)	$ (597,879)
Adjustments to reconcile net loss to net cash used in operating activities:
Net gain from investments held in Trust Account	0		(6,466)
Changes in operating assets and liabilities:
Accounts payable	0		(4,430)
Prepaid expenses	15,468		186,761
Accrued expenses	0		108,163
Due to related party	0		90,000
Net cash used in operating activities	0		(223,851)
Cash Flows from Financing Activities:
Proceeds from note payable to related party	18,659		0
Payment of deferred offering costs	(18,659)		0
Net cash provided by financing activities	0		0
Net decrease in cash	0		(223,851)
Cash - beginning of the period	0		968,800
Cash - end of the period	0	744,949	744,949
Supplemental disclosure of noncash investing and financing activities:
Prepaid expenses paid by Sponsor in exchange for issuance of Class B ordinary shares	25,000		0
Offering costs included in accounts payable	15,450	0	0
Offering costs included in note payable - related party	22,063	0	0
Offering costs included in accrued expenses	$ 312,875	$ 0	$ 0

Description of Organization and

Description of Organization and Business Operations	9 Months Ended
Description of Organization and Business Operations	Sep. 30, 2021
Accounting Policies [Abstract]
Description of Organization and Business Operations	Note 1 - Description of Organization and Business Operations BCLS Acquisition Corp. (the “Company”) was incorporated as a Cayman Islands exempted company on August 26, 2020. The Company was formed for the purpose of effecting a merger, share exchange, asset acquisition, share purchase, reorganization or similar business combination with one or more businesses (the “Business Combination”). The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act of 1933, as amended (the “Securities Act”), as modified by the Jumpstart our Business Startups Act of 2012 (the “JOBS Act”). All activity for the period from August 26, 2020 (inception) through October 26, 2020 relates to the Company’s formation and initial public offering (“Initial Public Offering”), which is described below, and, since the Initial Public Offering, the search for a prospective initial Business Combination. The Company will not generate any operating revenue until after the completion of its initial Business Combination, at the earliest. The Company generates non-operating The Company’s sponsor is BCLS Acquisition Holdings, LP, a Cayman Islands exempted limited partnership (the “Sponsor”). The registration statement for the Company’s Initial Public Offering (the “IPO Registration Statement”) was declared effective on October 21, 2020. On October 26, 2020, the Company consummated its Initial Public Offering of 14,375,000 Class A ordinary shares (the “Public Shares”), including 1,875,000 Public Shares as a result of the underwriters’ full exercise of their over-allotment option, at an offering price of $10.00 per Public Share, generating gross proceeds of approximately $143.8 million, and incurring offering costs of approximately $8.5 million, inclusive of approximately $5.0 million in deferred underwriting commissions (Note 5). Simultaneously with the closing of the Initial Public Offering, the Company consummated the private placement (“Private Placement”) of 487,500 Class A ordinary shares (the “Private Placement Shares”), at a price of $10.00 per Private Placement Share to the Sponsor, generating gross proceeds of approximately $4.9 million (Note 4). Upon the closing of the Initial Public Offering and the Private Placement, approximately $143.8 million ($10.00 per Public Share) of the net proceeds of the Initial Public Offering and certain of the proceeds of the Private Placement were placed in a trust account (the “Trust Account”), located in the United States, with Continental Stock Transfer & Trust Company acting as trustee, and are invested only in United States “government securities” within the meaning of Section 2(a)(16) of the Investment Company Act of 1940, as amended (the “Investment Company Act”) having a maturity of 185 days or less or in money market funds meeting certain conditions under Rule 2a-7 The Company’s management has broad discretion with respect to the specific application of the net proceeds of the Initial Public Offering and the sale of Private Placement Shares, although substantially all of the net proceeds are intended to be applied generally toward consummating a Business Combination. There is no assurance that the Company will be able to complete a Business Combination successfully. The Company must complete one or more initial Business Combinations having an aggregate fair market value of at least 80% of the assets held in the Trust Account (excluding the amount of deferred underwriting commissions and taxes payable on the interest earned on the Trust Account) at the time of the signing of the agreement to enter into the initial Business Combination. However, the Company will only complete a Business Combination if the post-transaction company owns or acquires 50% or more of the outstanding voting securities of the target or otherwise acquires a controlling interest in the target sufficient for it not to be required to register as an investment company under the Investment Company Act. The Company will provide Public Shareholders with the opportunity to redeem all or a portion of their Public Shares upon the completion of a Business Combination either (i) in connection with a general meeting called to approve the Business Combination or (ii) by means of a tender offer. The decision as to whether the Company will seek shareholder approval of a Business Combination or conduct a tender offer will be made by the Company, solely in its discretion. The Public Shareholders will be entitled to redeem their Public Shares for a pro rata portion of the amount then in the Trust Account (initially anticipated to be $10.00 per Public Share, plus any pro rata interest earned on the funds held in the Trust Account and not previously released to the Company to pay taxes). The per share amount to be distributed to Public Shareholders who redeem their Public Shares will not be reduced by the deferred underwriting commissions the Company will pay to Goldman Sachs & Co. LLC and Jefferies LLC, as the underwriters of the Company’s Initial Public Offering (as discussed in Note 5). The Public Shares were classified as temporary equity upon the completion of the Initial Public Offering in accordance with the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” In such case, the Company will proceed with a Business Combination if the Company has net tangible assets of at least $5,000,001 upon such consummation of a Business Combination and, only if a majority of the ordinary shares, represented in person or by proxy and entitled to vote thereon, voted at a general meeting are voted in favor of the Business Combination. If a shareholder vote is not required by law and the Company does not decide to hold a shareholder vote for business or other reasons, the Company will, pursuant to the Amended and Restated Memorandum and Articles of Association, conduct the redemptions pursuant to the tender offer rules of the U.S. Securities and Exchange Commission (“SEC”) and file tender offer documents with the SEC prior to completing a Business Combination. If, however, shareholder approval of the transactions is required by law, or the Company decides to obtain shareholder approval for business or other reasons, the Company will offer to redeem shares in conjunction with a proxy solicitation pursuant to the proxy rules and not pursuant to the tender offer rules. Additionally, each Public Shareholder may elect to redeem their Public Shares irrespective of whether they vote for or against the proposed transaction or vote at all. If the Company seeks shareholder approval in connection with a Business Combination, the Initial Shareholders (as defined below) have agreed to vote their Founder Shares (as defined below in Note 4) and any Public Shares purchased during or after the Initial Public Offering in favor of a Business Combination. Subsequent to the consummation of the Initial Public Offering, the Company will adopt an insider trading policy which will require insiders to: (i) refrain from purchasing shares during certain blackout periods and when they are in possession of any material non-public Notwithstanding the foregoing, if the Company seeks shareholder approval of its Business Combination and does not conduct redemptions in connection with its Business Combination pursuant to the tender offer rules, the Amended and Restated Memorandum and Articles of Association provide that a Public Shareholder, together with any affiliate of such shareholder or any other person with whom such shareholder is acting in concert or as a “group” (as defined under Section 13 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”)), will be restricted from redeeming its shares with respect to more than an aggregate of 15% of the Class A ordinary shares sold in the Initial Public Offering, without the prior consent of the Company. The Company’s Sponsor and independent directors (the “Initial Shareholders”) have agreed not to propose an amendment to the Amended and Restated Memorandum and Articles of Association (a) that would modify the substance or timing of the Company’s obligation to provide holders of its Public Shares the right to have their shares redeemed in connection with a Business Combination or to redeem 100% of the Company’s Public Shares if the Company does not complete its Business Combination within the Combination Period, or (b) with respect to any other provision relating to the rights of Public Shareholders, unless the Company provides the Public Shareholders with the opportunity to redeem their Class A ordinary shares in conjunction with any such amendment. If the Company has not completed a Business Combination within the Combination Period, the Company will (i) cease all operations except for the purpose of winding up; (ii) as promptly as reasonably possible but not more than ten business days thereafter, redeem the Public Shares, at a per share price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account, including interest earned on the funds held in the Trust Account and not previously released to the Company to pay its taxes that were paid by the Company or are payable by the Company, if any (less up to $100,000 of interest to pay dissolution expenses), divided by the number of the then-outstanding Public Shares, which redemption will completely extinguish Public Shareholders’ rights as shareholders (including the right to receive further liquidation distributions, if any); and (iii) as promptly as reasonably possible following such redemption, subject to the approval of the remaining shareholders and the board of directors, liquidate and dissolve, subject in the case of clauses (ii) and (iii) to the Company’s obligations under Cayman Islands law to provide for claims of creditors and the requirements of other applicable law. The Initial Shareholders have agreed to waive their liquidation rights with respect to the Founder Shares and Private Placement Shares held by them if the Company fails to complete a Business Combination within the Combination Period. However, if the Initial Shareholders acquire Public Shares in or after the Initial Public Offering, they will be entitled to liquidating distributions from the Trust Account with respect to such Public Shares if the Company fails to complete a Business Combination within the Combination Period. The underwriters have agreed to waive their rights to their deferred underwriting commission (see Note 5) held in the Trust Account in the event the Company does not complete a Business Combination within the Combination Period and, in such event, such amounts will be included with the other funds held in the Trust Account that will be available to fund the redemption of the Public Shares. In the event of such distribution, it is possible that the per share value of the assets remaining available for distribution (including Trust Account assets) will be only $10.00 per Public Share initially held in the Trust Account. In order to protect the amounts held in the Trust Account, the Sponsor has agreed to be liable to the Company if and to the extent any claims by a third party (excluding the Company’s independent registered public accounting firm) for services rendered or products sold to the Company, or a prospective target business with which the Company has discussed entering into a transaction agreement, reduce the amount of funds in the Trust Account to below the lesser of (i) $10.00 per Public Share and (ii) the actual amount per Public Share held in the Trust Account as of the date of the liquidation of the Trust Account if less than $10.00 per Public Share due to reductions in the value of the assets in the Trust Account, in each case net of the interest that may be withdrawn to pay for the Company’s tax obligations. This liability will not apply with respect to any claims by a third party who executed a waiver of any right, title, interest or claim of any kind in or to any monies held in the Trust Account or to any claims under the Company’s indemnity of the underwriters of the Initial Public Offering against certain liabilities, including liabilities under the Securities Act. Moreover, in the event that an executed waiver is deemed to be unenforceable against a third party, the Sponsor will not be responsible to the extent of any liability for such third-party claims. The Company will seek to reduce the possibility that the Sponsor will have to indemnify the Trust Account due to claims of creditors by endeavoring to have all vendors, service providers (excluding the Company’s independent registered public accounting firm), prospective target businesses or other entities with which the Company does business, execute agreements with the Company waiving any right, title, interest or claim of any kind in or to monies held in the Trust Account. The Company has not asked the Sponsor to reserve for such indemnification obligations, nor has the Company independently verified whether the Sponsor has sufficient funds to satisfy its indemnity obligations and the Company believes that the Sponsor’s only assets are securities of the Company. The Sponsor may not be able to satisfy those obligations. None of the Company’s officers or directors will indemnify the Company for claims by third parties including, without limitation, claims by vendors and prospective target businesses. Liquidity and Going Concern As of September 30, 2021, the Company had approximately $745,000 in its operating bank account and working capital of approximately $671,000 . The Company’s liquidity needs to date have been satisfied through a payment of $25,000 by the Sponsor to cover certain expenses in exchange for the issuance of the Founder Shares, the loan of approximately $46,000 from the Sponsor pursuant to a promissory note, dated August 31, 2020 (the “Note”) (see Note 4), and the proceeds from the consummation of the Private Placement not held in the Trust Account. The Company fully repaid the Note on October 29, 2020. In addition, in order to finance transaction costs in connection with a Business Combination, the Sponsor or an affiliate of the Sponsor, or certain of the Company’s officers and directors may, but are not obligated to, provide the Company Working Capital Loans (as defined below) (see Note 4). As of September 30, 2021, there were no amounts outstanding under any Working Capital Loan. In connection with the Company’s assessment of going concern considerations in accordance with FASB Accounting Standards Update (“ASU”) 2014-15,

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
Summary of Significant Accounting Policies	Sep. 30, 2021
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2 - Summary of Significant Accounting Policies (as restated) Basis of Presentation The accompanying unaudited condensed financial statements are presented in U.S. dollars in conformity with accounting principles generally accepted in the United States of America (“GAAP”) for financial information and pursuant to the rules and regulations of the SEC. Accordingly, they do not include all of the information and footnotes required by GAAP. In the opinion of management, the unaudited condensed financial statements reflect all adjustments, which include only normal recurring adjustments necessary for the fair statement of the balances and results for the periods presented. Operating results for the three and nine months ended September 30, 2021, are not necessarily indicative of the results that may be expected through December 31, 2021. The accompanying unaudited condensed financial statements should be read in conjunction with the audited financial statements and notes thereto included in the Company’s Annual Report on Form 10-K Restatement of Previously Issued Financial Statements In preparation of the Company’s unaudited condensed financial statements for the quarterly period ended September 30, 2021, the Company concluded it should restate its previously issued financial statements to classify all Class A ordinary shares subject to possible redemption in temporary equity. In accordance with the SEC and its staff’s guidance on redeemable equity instruments in ASC 480-10-S99, $ . Previously, the Company did not consider redeemable shares classified as temporary equity as part of net tangible assets. Effective with these condensed financial statements, the Company revised this interpretation to include temporary equity in net tangible assets. In connection with the change in presentation for the Class A ordinary shares subject to possible redemption, the Company has revised its earnings per share calculation to allocate income and losses shared pro rata between the two classes of shares. This presentation contemplates a Business Combination as the most likely outcome, in which case, both classes of shares participate pro rata in the income and losses of the Company. In accordance with SEC Staff Accounting Bulletin No. 99, “Materiality,” and SEC Staff Accounting Bulletin No. 108, “Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements,” the Company evaluated the corrections and has determined that the related impact was material to the previously filed financial statements that contained the error, reported in the Company’s Form 10-Qs The impact of the restatement on the unaudited condensed financial statements for the Affected Quarterly Periods is presented below. The table below presents the effect of the financial statement adjustments related to the restatement discussed above of the Company’s previously reported unaudited condensed balance sheet as of March 31, 2021: As of March 31, 2021 (unaudited) As Reported Adjustment As Restated Total assets $ 145,019,604 $ — $ 145,019,604 Total liabilities $ 5,267,964 $ — $ 5,267,964 Class A ordinary shares subject to possible redemption 134,751,630 8,998,370 143,750,000 Preferred shares — — — Class A ordinary shares 139 (90 ) 49 Class B ordinary shares 359 — 359 Additional paid-in 5,409,186 (5,409,186 ) — Accumulated deficit (409,674 ) (3,589,094 ) (3,998,768 ) Total shareholders’ equity (deficit) $ 5,000,010 $ (8,998,370 ) (3,998,360 ) Total Liabilities, Class A Ordinary Shares Subject to Possible Redemption and Shareholders’ Equity (Deficit) $ 145,019,604 $ — $ 145,019,604 Number of Class A ordinary shares subject to redemption 13,475,163 899,837 14,375,000 Number of Class A non-redeemable 1,387,337 (899,837 ) 487,500 The Company’s unaudited condensed statement of changes in shareholders’ equity has been restated to reflect the changes to the impacted shareholders’ equity accounts described above. The table below presents the effect of the financial statement adjustments related to the restatement discussed above of the Company’s previously reported unaudited condensed statement of cash flows for the three months ended March 31, 2021: Three Months Ended March 31, 2021 As Reported Adjustment As Restated Supplemental Disclosure of Noncash Financing Activities: Change in value of Class A ordinary shares subject to possible redemption $ (242,921 ) $ 242,921 $ — The table below presents the effect of the financial statement adjustments related to the restatement discussed above of the Company’s previously reported balance sheet as of June 30, 2021: As of June 30, 2021 (unaudited) As Reported Adjustment As Restated Total assets $ 144,884,153 $ — $ 144,884,153 Total liabilities $ 5,296,811 $ — $ 5,296,811 Class A ordinary shares subject to possible redemption 134,587,340 9,162,660 143,750,000 Preferred shares — — — Class A ordinary shares 140 (91 ) 49 Class B ordinary shares 359 — 359 Additional paid-in 5,573,474 (5,573,474 ) — Accumulated deficit (573,971 ) (3,589,095 ) (4,163,066 ) Total shareholders’ equity (deficit) $ 5,000,002 $ (9,162,660 ) $ (4,162,658 ) Total Liabilities, Class A Ordinary Shares Subject to Possible Redemption and Shareholders’ Equity (Deficit) $ 144,884,153 $ — $ 144,884,153 Number of Class A ordinary shares subject to redemption 13,458,734 916,266 14,375,000 Number of Class A ordinary shares 1,403,766 (916,266 ) 487,500 The Company’s unaudited condensed statement of changes in shareholders’ equity has been restated to reflect the changes to the impacted shareholders’ equity accounts described above. The table below presents the effect of the financial statement adjustments related to the restatement Six Months Ended June 30, 2021 As Reported Adjustment As Restated Supplemental Disclosure of Noncash Financing Activities: Change in value of Class A ordinary shares subject to possible redemption $ (407,210 ) $ 407,210 $ — The impact to the reported amounts of weighted average shares outstanding and basic and diluted earnings per share is presented below for the Affected Quarterly Periods: Earnings Per Share As Reported Adjustment As Restated Three Months Ended March 31, 2021 (unaudited) Net loss $ (242,921 ) $ — $ (242,921 ) Weighted average shares outstanding - Class A ordinary shares 14,375,000 487,500 14,862,500 Basic and diluted earnings per share - Class A ordinary shares $ — $ (0.01 ) $ (0.01 ) Weighted average shares outstanding - Class B ordinary shares 4,081,250 (487,500 ) 3,593,750 Basic and diluted earnings per share - Class B ordinary shares $ (0.06 ) $ 0.05 $ (0.01 ) Earnings Per Share As Reported Adjustment As Restated Three Months Ended June 30, 2021 (unaudited) Net loss $ (164,297 ) $ — $ (164,297 ) Weighted average shares outstanding - Class A ordinary shares 14,375,000 487,500 14,862,500 Basic and diluted earnings per share - Class A ordinary shares $ — $ (0.01 ) $ (0.01 ) Weighted average shares outstanding - Class B ordinary shares 4,081,250 (487,500 ) 3,593,750 Basic and diluted earnings per share - Class B ordinary shares $ (0.04 ) $ 0.03 $ (0.01 ) Earnings Per Share As Reported Adjustment As Restated Six Months Ended June 30, 2021 (unaudited) Net loss $ (407,218 ) $ — $ (407,218 ) Weighted average shares outstanding - Class A ordinary shares 14,375,000 487,500 14,862,500 Basic and diluted earnings per share - Class A ordinary shares $ — $ (0.02 ) $ (0.02 ) Weighted average shares outstanding - Class B ordinary shares 4,081,250 (487,500 ) 3,593,750 Basic and diluted earnings per share - Class B ordinary shares $ (0.10 ) $ 0.08 $ (0.02 ) Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act of 2002, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that an emerging growth company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging Use of Estimates The preparation of financial statements in conformity with GAAP requires management Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates. 9 Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company had no cash equivalents as of September 30, 2021, and December 31, 2020. Investments Held in the Trust Account The Company’s portfolio of investments is comprised of U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act, with a maturity of 185 days or less, or investments in money market funds that invest in U.S. government securities and generally have a readily determinable fair value, or a combination thereof. When the Company’s investments held in the Trust Account are comprised of U.S. government securities, the investments are classified as trading securities. When the Company’s investments held in the Trust Account are comprised of money market funds, the investments are recognized at fair value. Trading securities and investments in money market funds are presented on the balance sheets at fair value at the end of each reporting period. Gains and losses resulting from the change in fair value of these securities is included in net gain from investments held in the Trust Account in the accompanying unaudited condensed statement of operations. The estimated fair values of investments held in the Trust Account are determined using available market information. Concentrations of Credit Risk Financial instruments that potentially subject the Company to concentration of credit risk consist of a cash account in a financial institution which, at times may exceed the federal depository insurance coverage of $250,000. At September 30, 2021 and December 31, 2020, the Company had not experienced losses on this account and management believes the Company is not exposed to significant risks on such accounts. Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities which qualify as financial instruments under the FASB ASC Topic 820, “Fair Value Measurements,” equal or approximate the carrying amounts represented in the condensed balance sheets. Fair Value Measurements Fair value is defined as the price that would be received for sale of an asset or paid for transfer of a liability, in an orderly transaction between market participants at the measurement date. GAAP establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). These tiers consist of: • Level 1, defined as observable inputs such as quoted prices (unadjusted) for identical instruments in active markets; • Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and • Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. In some circumstances, the inputs used to measure fair value might be categorized within different levels of the fair value hierarchy. In those instances, the fair value measurement is categorized in its entirety in the fair value hierarchy based on the lowest level input that is significant to the fair value measurement. Offering Costs Associated with the Initial Public Offering Offering costs consisted of legal, accounting, underwriting and other costs incurred that were directly related to the Initial Public Offering and that were charged to shareholders’ equity upon the completion of the Initial Public Offering. Offering costs associated with the Class A ordinary shares issued in the Initial Public Offering were charged against the carrying value of the Class A ordinary shares upon the completion of the Initial Public Offering. Class A Ordinary Shares Subject to Possible Redemption The Company accounts for its Class A ordinary shares subject to possible redemption in accordance with the guidance in ASC Topic 480 “Distinguishing Liabilities from Equity.” Class A ordinary shares subject to mandatory redemption (if any) are classified as liability instruments and are measured at fair value. Conditionally redeemable Class A ordinary shares (including Class A ordinary shares that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) are classified as temporary equity. At all other times, Class A ordinary shares are classified as shareholders’ equity. As part of the Private Placement, the Company issued 487,500 Private Placement Shares to the Sponsor. These Private Placement Shares will not be transferable, assignable or salable until 30 days after the completion of our initial Business Combination. They are also considered non-redeemable Effective with the closing of the Initial Public Offering, the Company recognized the accretion from initial book value to redemption amount, which resulted in charges against additional paid-in Income Taxes ASC Topic 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not The Company is considered an exempted Cayman Islands company and is presently not subject to income taxes or income tax filing requirements in the Cayman Islands or the United States. As such, the Company’s tax provision was zero for the periods presented. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months. Net Income (Loss) Per Ordinary Share The Company complies with accounting and disclosure requirements of FASB ASC Topic 260, “Earnings Per Share.” The Company has two classes of shares, which are referred to as Class A ordinary shares and Class B ordinary shares. Income and losses are shared pro rata between the two classes of shares. Net income (loss) per ordinary share is calculated by dividing the net income (loss) by the weighted average number of ordinary shares outstanding for the respective period. Accretion associated with the Class A ordinary shares is excluded from earnings per share as the redemption value approximates fair value. The table below presents a reconciliation of the numerator and denominator used to compute basic and diluted net loss per share for each class of ordinary share for the periods presented: For the Three Months Ended September 30, 2021 For the Nine Months Ended September 30, 2021 For the Period From August 26, 2020 Class A Class B Class A Class B Class A Class B Basic and diluted net loss per ordinary share: Numerator: Allocation of net loss $ (153,536 ) $ (37,125 ) $ (481,462 ) $ (116,417 ) $ — $ (15,468 ) Denominator: Basic and diluted weighted average ordinary shares outstanding 14,862,500 3,593,750 14,862,500 3,593,750 — 3,125,000 Basic and diluted net loss per ordinary share $ (0.01 ) $ (0.01 ) $ (0.03 ) $ (0.03 ) $ — $ (0.00 ) Recent Accounting Pronouncements In August 2020, the FASB issued Accounting Standards Update (“ASU”) No. 2020-06, 470-20) 815-40): 2020-06”), 2020-06 Management does not believe that any other recently issued, but not yet effective, accounting standards if currently adopted would have a material effect on the accompanying financial statement.

Initial Public Offering

Initial Public Offering	9 Months Ended
Initial Public Offering	Sep. 30, 2021
Stockholders' Equity Note [Abstract]
Initial Public Offering	Note 3 - Initial Public Offering On October 26, 2020, the Company consummated its Initial Public Offering of 14,375,000 Public Shares, including 1,875,000 Public Shares as a result of the underwriters’ full exercise of their over-allotment option, at an offering price of $10.00 per Public Share, generating gross proceeds of approximately $143.8 million, and incurring offering costs of approximately $8.5 million, inclusive of approximately $5.0 million in deferred underwriting commissions.

Related Party Transactions

Related Party Transactions	9 Months Ended
Related Party Transactions	Sep. 30, 2021
Related Party Transactions [Abstract]
Related Party Transactions	Note 4 - Related Party Transactions Founder Shares On August 31, 2020, the Sponsor paid $25,000 to cover certain expenses on behalf of the Company in exchange for the issuance of 3,593,750 Class B ordinary shares, par value $0.0001 (the “Founder Shares”). In September 2020, the Sponsor transferred an aggregate of 90,000 Founder Shares to the Company’s independent directors. The Sponsor agreed to forfeit up to 468,750 Founder Shares to the extent that the over-allotment option was not exercised in full by the underwriters, so that the Founder Shares would represent 20.0% of the Company’s issued and outstanding ordinary shares (excluding the Private Placement Shares and assuming the Initial Shareholders did not purchase any Public Shares in the Initial Public Offering) after the Initial Public Offering. The underwriters fully exercised the over-allotment option on October 26, 2020; thus, these 468,750 Founder Shares were no longer subject to forfeiture. The Initial Shareholders agreed, subject to limited exceptions, not to transfer, assign or sell any of their Founder Shares until the earlier to occur of: (A) one year after the completion of the initial Business Combination and (B) subsequent to the initial Business Combination, (x) if the closing price of the Class A ordinary shares equals or exceeds $12.00 per share (as adjusted for share sub-divisions, 30-trading Private Placement Shares Simultaneously with the closing of the Initial Public Offering, the Company consummated the Private Placement of 487,500 Private Placement Shares, at a price of $10.00 per Private Placement Share to the Sponsor, generating gross proceeds of approximately $4.9 million. The Private Placement Shares are not transferable or salable until 30 days after the completion of the initial Business Combination. Certain proceeds from the Private Placement Shares have been added to the proceeds from the Initial Public Offering held in the Trust Account. The Sponsor and the Company’s officers and directors agreed, subject to limited exceptions, not to transfer, assign or sell any of their Private Placement Shares until 30 days after the completion of the initial Business Combination. Related Party Loans On August 31, 2020, the Sponsor agreed to loan the Company an aggregate of up to $300,000 to cover for expenses related to the Initial Public Offering pursuant to a promissory note (the “Note”). This loan is non-interest In order to finance transaction costs in connection with a Business Combination, the Sponsor or an affiliate of the Sponsor, or certain of the Company’s officers and directors may, but are not obligated to, loan the Company funds as may be required (“Working Capital Loans”). If the Company completes a Business Combination, the Company may repay the Working Capital Loans out of the proceeds of the Trust Account released to the Company. Otherwise, the Working Capital Loans may be repaid only out of funds held outside the Trust Account. In the event that a Business Combination does not close, the Company may use a portion of the proceeds held outside the Trust Account to repay the Working Capital Loans but no proceeds held in the Trust Account would be used to repay the Working Capital Loans. Except for the foregoing, the terms of such Working Capital Loans, if any, have not been determined and no written agreements exist with respect to such loans. The Working Capital Loans would either be repaid upon the consummation of a Business Combination, without interest, or, at the lender’s discretion, up to $1.5 million of such Working Capital Loans may be convertible into shares of the post Business Combination entity at a price of $10.00 per share. The shares would be identical to the Private Placement Shares. To date, the Company has no outstanding borrowings under Working Capital Loans. Administrative Support Agreement Commencing on the date that the Company’s registration statement relating to its Initial Public Offering was declared effective through the earlier of consummation of the initial Business Combination or the Company’s liquidation, the Company agreed to reimburse the Sponsor for office space, secretarial and administrative services provided to the Company in the amount of $10,000 per month. For the three and nine months ended September 30, 2021, the Company incurred expenses of $30,000 and $90,000 under this agreement, respectively. As of September 30, 2021, the amount due to related party for these services was approximately $110,000.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
Commitments and Contingencies	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 5 - Commitments and Contingencies Registration Rights The holders of Founder Shares, Private Placement Shares and Private Placement Shares that may be issued upon conversion of Working Capital Loans, are entitled to registration rights pursuant to a registration and shareholder rights agreement. The holders of these securities are entitled to make up to three demands, excluding short form demands, that the Company registers such securities. In addition, the holders have certain “piggy-back” registration rights with respect to registration statements filed subsequent to the Company’s completion of its Business Combination. However, the registration and shareholder rights agreement provides that the Company will not permit any registration statement filed under the Securities Act to become effective until termination of the applicable lock-up Underwriting Agreement The Company granted the underwriters a 45-day The underwriters were paid an underwriting discount of $0.20 per Public Share, or approximately $2.9 million in the aggregate, which was paid upon the closing of the Initial Public Offering. In addition, $0.35 per Public Share, or approximately $5.0 million in the aggregate, will be payable to the underwriters for deferred underwriting commissions. The deferred fee will become payable to the underwriters from the amounts held in the Trust Account solely in the event that the Company completes a Business Combination, subject to the terms of the underwriting agreement. Risks and Uncertainties Management continues to evaluate the impact of the COVID-19

Class A Ordinary Shares Subject

Class A Ordinary Shares Subject to Possible Redemption	9 Months Ended
Class A Ordinary Shares Subject to Possible Redemption	Sep. 30, 2021
Temporary Equity Disclosure [Abstract]
Class A Ordinary Shares Subject to Possible Redemption	Note 6 - Class A Ordinary Shares Subject to Possible Redemption The Company’s Class A ordinary shares feature certain redemption rights that are considered to be outside of the Company’s control and subject to the occurrence of future events. The Company is authorized to issue 200,000,000 Class A ordinary shares with a par value of $0.0001 per share. Holders of Class A ordinary shares are entitled to one vote The Class A ordinary shares subject to possible redemption reflected on the condensed balance sheet are reconciled in the following table: Gross Proceeds $ 143,750,000 Less: Class A ordinary share issuance costs (8,488,687 ) Plus: Accretion of carrying value to redemption value 8,488,687 Class A ordinary share subject to possible redemption $ 143,750,000

Shareholders' Equity

Shareholders' Equity	9 Months Ended
Shareholders' Equity	Sep. 30, 2021
Stockholders' Equity Note [Abstract]
Shareholders' Equity	Note 7 - Shareholders’ Equity Preference Shares Class A Ordinary Shares Class B Ordinary Shares Ordinary shareholders of record are entitled to one vote for each share held on all matters to be voted on by shareholders, except that, prior to the completion of the initial Business Combination, only holders of our Class B ordinary shares have the right to vote on the appointment of directors. Except as described in the immediately preceding sentence, holders of Class A ordinary shares and holders of Class B ordinary shares will vote together as a single class on all matters submitted to a vote of the shareholders except as required by law. The Class B ordinary shares will automatically convert into Class A ordinary shares on the first business day following the consummation of the initial Business Combination at a ratio such that the number of Class A ordinary shares issuable upon conversion of all Founder Shares will equal, in the aggregate, on an as-converted o one-to-one.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
Fair Value Measurements	Sep. 30, 2021
Fair Value Disclosures [Abstract]
Fair Value Measurements	Note 8- The following tables present information about the Company’s assets that are measured at fair value on a recurring basis and indicate the fair value hierarchy of the valuation techniques that the Company utilized to determine such fair value. September 30, 2021 Description Quoted Prices in Active Markets (Level 1) Significant Other Observable Inputs (Level 2) Significant Other Unobservable Inputs (Level 3) Money Market Securities $ 143,757,370 — — December 31, 2020 Description Quoted Prices in Active Markets (Level 1) Significant Other Observable Inputs (Level 2) Significant Other Unobservable Inputs (Level 3) Money Market Securities $ 143,750,904 — — Transfers to/from Levels 1, 2, and 3 are recognized at the beginning of the reporting period. There were no transfers between levels of the hierarchy for the three or nine months ended September 30, 2021. Level 1 instruments include investments U.S. Treasury money market funds with an original maturity of 185 days or less. The estimated fair values of investments held in the Trust Account are determined using available market information.

Subsequent Events

Subsequent Events	9 Months Ended
Subsequent Events	Sep. 30, 2021
Subsequent Events [Abstract]
Subsequent Events	Note 9—Subsequent Events Management has evaluated subsequent events and transactions that occurred up to the date unaudited condensed financial statements were issued. Based upon this review, the Company did not identify any subsequent events that would have required adjustments to the disclosures in the unaudited condensed financial statements which have not previously been disclosed within the unaudited condensed financial statements.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
Summary of Significant Accounting Policies (Policies)	Sep. 30, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed financial statements are presented in U.S. dollars in conformity with accounting principles generally accepted in the United States of America (“GAAP”) for financial information and pursuant to the rules and regulations of the SEC. Accordingly, they do not include all of the information and footnotes required by GAAP. In the opinion of management, the unaudited condensed financial statements reflect all adjustments, which include only normal recurring adjustments necessary for the fair statement of the balances and results for the periods presented. Operating results for the three and nine months ended September 30, 2021, are not necessarily indicative of the results that may be expected through December 31, 2021. The accompanying unaudited condensed financial statements should be read in conjunction with the audited financial statements and notes thereto included in the Company’s Annual Report on Form 10-K
Revision to Previously Reported Financial Statements	Restatement of Previously Issued Financial Statements In preparation of the Company’s unaudited condensed financial statements for the quarterly period ended September 30, 2021, the Company concluded it should restate its previously issued financial statements to classify all Class A ordinary shares subject to possible redemption in temporary equity. In accordance with the SEC and its staff’s guidance on redeemable equity instruments in ASC 480-10-S99, $ . Previously, the Company did not consider redeemable shares classified as temporary equity as part of net tangible assets. Effective with these condensed financial statements, the Company revised this interpretation to include temporary equity in net tangible assets. In connection with the change in presentation for the Class A ordinary shares subject to possible redemption, the Company has revised its earnings per share calculation to allocate income and losses shared pro rata between the two classes of shares. This presentation contemplates a Business Combination as the most likely outcome, in which case, both classes of shares participate pro rata in the income and losses of the Company. In accordance with SEC Staff Accounting Bulletin No. 99, “Materiality,” and SEC Staff Accounting Bulletin No. 108, “Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements,” the Company evaluated the corrections and has determined that the related impact was material to the previously filed financial statements that contained the error, reported in the Company’s Form 10-Qs The impact of the restatement on the unaudited condensed financial statements for the Affected Quarterly Periods is presented below. The table below presents the effect of the financial statement adjustments related to the restatement discussed above of the Company’s previously reported unaudited condensed balance sheet as of March 31, 2021: As of March 31, 2021 (unaudited) As Reported Adjustment As Restated Total assets $ 145,019,604 $ — $ 145,019,604 Total liabilities $ 5,267,964 $ — $ 5,267,964 Class A ordinary shares subject to possible redemption 134,751,630 8,998,370 143,750,000 Preferred shares — — — Class A ordinary shares 139 (90 ) 49 Class B ordinary shares 359 — 359 Additional paid-in 5,409,186 (5,409,186 ) — Accumulated deficit (409,674 ) (3,589,094 ) (3,998,768 ) Total shareholders’ equity (deficit) $ 5,000,010 $ (8,998,370 ) (3,998,360 ) Total Liabilities, Class A Ordinary Shares Subject to Possible Redemption and Shareholders’ Equity (Deficit) $ 145,019,604 $ — $ 145,019,604 Number of Class A ordinary shares subject to redemption 13,475,163 899,837 14,375,000 Number of Class A non-redeemable 1,387,337 (899,837 ) 487,500 The Company’s unaudited condensed statement of changes in shareholders’ equity has been restated to reflect the changes to the impacted shareholders’ equity accounts described above. The table below presents the effect of the financial statement adjustments related to the restatement discussed above of the Company’s previously reported unaudited condensed statement of cash flows for the three months ended March 31, 2021: Three Months Ended March 31, 2021 As Reported Adjustment As Restated Supplemental Disclosure of Noncash Financing Activities: Change in value of Class A ordinary shares subject to possible redemption $ (242,921 ) $ 242,921 $ — The table below presents the effect of the financial statement adjustments related to the restatement discussed above of the Company’s previously reported balance sheet as of June 30, 2021: As of June 30, 2021 (unaudited) As Reported Adjustment As Restated Total assets $ 144,884,153 $ — $ 144,884,153 Total liabilities $ 5,296,811 $ — $ 5,296,811 Class A ordinary shares subject to possible redemption 134,587,340 9,162,660 143,750,000 Preferred shares — — — Class A ordinary shares 140 (91 ) 49 Class B ordinary shares 359 — 359 Additional paid-in 5,573,474 (5,573,474 ) — Accumulated deficit (573,971 ) (3,589,095 ) (4,163,066 ) Total shareholders’ equity (deficit) $ 5,000,002 $ (9,162,660 ) $ (4,162,658 ) Total Liabilities, Class A Ordinary Shares Subject to Possible Redemption and Shareholders’ Equity (Deficit) $ 144,884,153 $ — $ 144,884,153 Number of Class A ordinary shares subject to redemption 13,458,734 916,266 14,375,000 Number of Class A ordinary shares 1,403,766 (916,266 ) 487,500 The Company’s unaudited condensed statement of changes in shareholders’ equity has been restated to reflect the changes to the impacted shareholders’ equity accounts described above. The table below presents the effect of the financial statement adjustments related to the restatement Six Months Ended June 30, 2021 As Reported Adjustment As Restated Supplemental Disclosure of Noncash Financing Activities: Change in value of Class A ordinary shares subject to possible redemption $ (407,210 ) $ 407,210 $ — The impact to the reported amounts of weighted average shares outstanding and basic and diluted earnings per share is presented below for the Affected Quarterly Periods: Earnings Per Share As Reported Adjustment As Restated Three Months Ended March 31, 2021 (unaudited) Net loss $ (242,921 ) $ — $ (242,921 ) Weighted average shares outstanding - Class A ordinary shares 14,375,000 487,500 14,862,500 Basic and diluted earnings per share - Class A ordinary shares $ — $ (0.01 ) $ (0.01 ) Weighted average shares outstanding - Class B ordinary shares 4,081,250 (487,500 ) 3,593,750 Basic and diluted earnings per share - Class B ordinary shares $ (0.06 ) $ 0.05 $ (0.01 ) Earnings Per Share As Reported Adjustment As Restated Three Months Ended June 30, 2021 (unaudited) Net loss $ (164,297 ) $ — $ (164,297 ) Weighted average shares outstanding - Class A ordinary shares 14,375,000 487,500 14,862,500 Basic and diluted earnings per share - Class A ordinary shares $ — $ (0.01 ) $ (0.01 ) Weighted average shares outstanding - Class B ordinary shares 4,081,250 (487,500 ) 3,593,750 Basic and diluted earnings per share - Class B ordinary shares $ (0.04 ) $ 0.03 $ (0.01 ) Earnings Per Share As Reported Adjustment As Restated Six Months Ended June 30, 2021 (unaudited) Net loss $ (407,218 ) $ — $ (407,218 ) Weighted average shares outstanding - Class A ordinary shares 14,375,000 487,500 14,862,500 Basic and diluted earnings per share - Class A ordinary shares $ — $ (0.02 ) $ (0.02 ) Weighted average shares outstanding - Class B ordinary shares 4,081,250 (487,500 ) 3,593,750 Basic and diluted earnings per share - Class B ordinary shares $ (0.10 ) $ 0.08 $ (0.02 )
Emerging Growth Company	Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act of 2002, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that an emerging growth company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates. 9
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company had no cash equivalents as of September 30, 2021, and December 31, 2020.
Concentrations of Credit Risk	Concentrations of Credit Risk Financial instruments that potentially subject the Company to concentration of credit risk consist of a cash account in a financial institution which, at times may exceed the federal depository insurance coverage of $250,000. At September 30, 2021 and December 31, 2020, the Company had not experienced losses on this account and management believes the Company is not exposed to significant risks on such accounts.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities which qualify as financial instruments under the FASB ASC Topic 820, “Fair Value Measurements,” equal or approximate the carrying amounts represented in the condensed balance sheets.
Investments Held in the Trust Account	Investments Held in the Trust Account The Company’s portfolio of investments is comprised of U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act, with a maturity of 185 days or less, or investments in money market funds that invest in U.S. government securities and generally have a readily determinable fair value, or a combination thereof. When the Company’s investments held in the Trust Account are comprised of U.S. government securities, the investments are classified as trading securities. When the Company’s investments held in the Trust Account are comprised of money market funds, the investments are recognized at fair value. Trading securities and investments in money market funds are presented on the balance sheets at fair value at the end of each reporting period. Gains and losses resulting from the change in fair value of these securities is included in net gain from investments held in the Trust Account in the accompanying unaudited condensed statement of operations. The estimated fair values of investments held in the Trust Account are determined using available market information.
Fair Value Measurements	Fair Value Measurements Fair value is defined as the price that would be received for sale of an asset or paid for transfer of a liability, in an orderly transaction between market participants at the measurement date. GAAP establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). These tiers consist of: • Level 1, defined as observable inputs such as quoted prices (unadjusted) for identical instruments in active markets; • Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and • Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. In some circumstances, the inputs used to measure fair value might be categorized within different levels of the fair value hierarchy. In those instances, the fair value measurement is categorized in its entirety in the fair value hierarchy based on the lowest level input that is significant to the fair value measurement.
Offering Costs Associated with the Initial Public Offering	Offering Costs Associated with the Initial Public Offering Offering costs consisted of legal, accounting, underwriting and other costs incurred that were directly related to the Initial Public Offering and that were charged to shareholders’ equity upon the completion of the Initial Public Offering. Offering costs associated with the Class A ordinary shares issued in the Initial Public Offering were charged against the carrying value of the Class A ordinary shares upon the completion of the Initial Public Offering.
Class A Ordinary Shares Subject to Possible Redemption	Class A Ordinary Shares Subject to Possible Redemption The Company accounts for its Class A ordinary shares subject to possible redemption in accordance with the guidance in ASC Topic 480 “Distinguishing Liabilities from Equity.” Class A ordinary shares subject to mandatory redemption (if any) are classified as liability instruments and are measured at fair value. Conditionally redeemable Class A ordinary shares (including Class A ordinary shares that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) are classified as temporary equity. At all other times, Class A ordinary shares are classified as shareholders’ equity. As part of the Private Placement, the Company issued 487,500 Private Placement Shares to the Sponsor. These Private Placement Shares will not be transferable, assignable or salable until 30 days after the completion of our initial Business Combination. They are also considered non-redeemable Effective with the closing of the Initial Public Offering, the Company recognized the accretion from initial book value to redemption amount, which resulted in charges against additional paid-in
Income Taxes	Income Taxes ASC Topic 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not The Company is considered an exempted Cayman Islands company and is presently not subject to income taxes or income tax filing requirements in the Cayman Islands or the United States. As such, the Company’s tax provision was zero for the periods presented. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months.
Net Income (loss) Per Ordinary Share	Net Income (Loss) Per Ordinary Share The Company complies with accounting and disclosure requirements of FASB ASC Topic 260, “Earnings Per Share.” The Company has two classes of shares, which are referred to as Class A ordinary shares and Class B ordinary shares. Income and losses are shared pro rata between the two classes of shares. Net income (loss) per ordinary share is calculated by dividing the net income (loss) by the weighted average number of ordinary shares outstanding for the respective period. Accretion associated with the Class A ordinary shares is excluded from earnings per share as the redemption value approximates fair value. The table below presents a reconciliation of the numerator and denominator used to compute basic and diluted net loss per share for each class of ordinary share for the periods presented: For the Three Months Ended September 30, 2021 For the Nine Months Ended September 30, 2021 For the Period From August 26, 2020 Class A Class B Class A Class B Class A Class B Basic and diluted net loss per ordinary share: Numerator: Allocation of net loss $ (153,536 ) $ (37,125 ) $ (481,462 ) $ (116,417 ) $ — $ (15,468 ) Denominator: Basic and diluted weighted average ordinary shares outstanding 14,862,500 3,593,750 14,862,500 3,593,750 — 3,125,000 Basic and diluted net loss per ordinary share $ (0.01 ) $ (0.01 ) $ (0.03 ) $ (0.03 ) $ — $ (0.00 )
Recent Accounting Pronouncements	Recent Accounting Pronouncements In August 2020, the FASB issued Accounting Standards Update (“ASU”) No. 2020-06, 470-20) 815-40): 2020-06”), 2020-06 Management does not believe that any other recently issued, but not yet effective, accounting standards if currently adopted would have a material effect on the accompanying financial statement.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	9 Months Ended
Summary of Significant Accounting Policies (Tables)	Sep. 30, 2021
Earnings Per Share [Abstract]
Impact Of Restatement On Consolidated Balance sheet Statement	The table below presents the effect of the financial statement adjustments related to the restatement discussed above of the Company’s previously reported unaudited condensed balance sheet as of March 31, 2021: As of March 31, 2021 (unaudited) As Reported Adjustment As Restated Total assets $ 145,019,604 $ — $ 145,019,604 Total liabilities $ 5,267,964 $ — $ 5,267,964 Class A ordinary shares subject to possible redemption 134,751,630 8,998,370 143,750,000 Preferred shares — — — Class A ordinary shares 139 (90 ) 49 Class B ordinary shares 359 — 359 Additional paid-in 5,409,186 (5,409,186 ) — Accumulated deficit (409,674 ) (3,589,094 ) (3,998,768 ) Total shareholders’ equity (deficit) $ 5,000,010 $ (8,998,370 ) (3,998,360 ) Total Liabilities, Class A Ordinary Shares Subject to Possible Redemption and Shareholders’ Equity (Deficit) $ 145,019,604 $ — $ 145,019,604 Number of Class A ordinary shares subject to redemption 13,475,163 899,837 14,375,000 Number of Class A non-redeemable 1,387,337 (899,837 ) 487,500 The table below presents the effect of the financial statement adjustments related to the restatement discussed above of the Company’s previously reported balance sheet as of June 30, 2021: As of June 30, 2021 (unaudited) As Reported Adjustment As Restated Total assets $ 144,884,153 $ — $ 144,884,153 Total liabilities $ 5,296,811 $ — $ 5,296,811 Class A ordinary shares subject to possible redemption 134,587,340 9,162,660 143,750,000 Preferred shares — — — Class A ordinary shares 140 (91 ) 49 Class B ordinary shares 359 — 359 Additional paid-in 5,573,474 (5,573,474 ) — Accumulated deficit (573,971 ) (3,589,095 ) (4,163,066 ) Total shareholders’ equity (deficit) $ 5,000,002 $ (9,162,660 ) $ (4,162,658 ) Total Liabilities, Class A Ordinary Shares Subject to Possible Redemption and Shareholders’ Equity (Deficit) $ 144,884,153 $ — $ 144,884,153 Number of Class A ordinary shares subject to redemption 13,458,734 916,266 14,375,000 Number of Class A ordinary shares 1,403,766 (916,266 ) 487,500
Impact Of Restatement On Consolidated Cash Flow Statement	The table below presents the effect of the financial statement adjustments related to the restatement discussed above of the Company’s previously reported unaudited condensed statement of cash flows for the three months ended March 31, 2021: Three Months Ended March 31, 2021 As Reported Adjustment As Restated Supplemental Disclosure of Noncash Financing Activities: Change in value of Class A ordinary shares subject to possible redemption $ (242,921 ) $ 242,921 $ — The table below presents the effect of the financial statement adjustments related to the restatement Six Months Ended June 30, 2021 As Reported Adjustment As Restated Supplemental Disclosure of Noncash Financing Activities: Change in value of Class A ordinary shares subject to possible redemption $ (407,210 ) $ 407,210 $ —
Impact Of Restatement On Earnings Per Share	The impact to the reported amounts of weighted average shares outstanding and basic and diluted earnings per share is presented below for the Affected Quarterly Periods: Earnings Per Share As Reported Adjustment As Restated Three Months Ended March 31, 2021 (unaudited) Net loss $ (242,921 ) $ — $ (242,921 ) Weighted average shares outstanding - Class A ordinary shares 14,375,000 487,500 14,862,500 Basic and diluted earnings per share - Class A ordinary shares $ — $ (0.01 ) $ (0.01 ) Weighted average shares outstanding - Class B ordinary shares 4,081,250 (487,500 ) 3,593,750 Basic and diluted earnings per share - Class B ordinary shares $ (0.06 ) $ 0.05 $ (0.01 ) Earnings Per Share As Reported Adjustment As Restated Three Months Ended June 30, 2021 (unaudited) Net loss $ (164,297 ) $ — $ (164,297 ) Weighted average shares outstanding - Class A ordinary shares 14,375,000 487,500 14,862,500 Basic and diluted earnings per share - Class A ordinary shares $ — $ (0.01 ) $ (0.01 ) Weighted average shares outstanding - Class B ordinary shares 4,081,250 (487,500 ) 3,593,750 Basic and diluted earnings per share - Class B ordinary shares $ (0.04 ) $ 0.03 $ (0.01 ) Earnings Per Share As Reported Adjustment As Restated Six Months Ended June 30, 2021 (unaudited) Net loss $ (407,218 ) $ — $ (407,218 ) Weighted average shares outstanding - Class A ordinary shares 14,375,000 487,500 14,862,500 Basic and diluted earnings per share - Class A ordinary shares $ — $ (0.02 ) $ (0.02 ) Weighted average shares outstanding - Class B ordinary shares 4,081,250 (487,500 ) 3,593,750 Basic and diluted earnings per share - Class B ordinary shares $ (0.10 ) $ 0.08 $ (0.02 )
Schedule Of Earnings Per Share Basic And Diluted	The table below presents a reconciliation of the numerator and denominator used to compute basic and diluted net loss per share for each class of ordinary share for the periods presented: For the Three Months Ended September 30, 2021 For the Nine Months Ended September 30, 2021 For the Period From August 26, 2020 Class A Class B Class A Class B Class A Class B Basic and diluted net loss per ordinary share: Numerator: Allocation of net loss $ (153,536 ) $ (37,125 ) $ (481,462 ) $ (116,417 ) $ — $ (15,468 ) Denominator: Basic and diluted weighted average ordinary shares outstanding 14,862,500 3,593,750 14,862,500 3,593,750 — 3,125,000 Basic and diluted net loss per ordinary share $ (0.01 ) $ (0.01 ) $ (0.03 ) $ (0.03 ) $ — $ (0.00 )

Class A Ordinary Shares Subje_2

Class A Ordinary Shares Subject to Possible Redemption (Tables)	9 Months Ended
	Sep. 30, 2021
Temporary Equity Disclosure [Abstract]
Summary of Class A Ordinary Shares Subject to Possible Redemption	The Class A ordinary shares subject to possible redemption reflected on the condensed balance sheet are reconciled in the following table: Gross Proceeds $ 143,750,000 Less: Class A ordinary share issuance costs (8,488,687 ) Plus: Accretion of carrying value to redemption value 8,488,687 Class A ordinary share subject to possible redemption $ 143,750,000

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
Fair Value Measurements (Tables)	Sep. 30, 2021
Fair Value Disclosures [Abstract]
Summary of financial Asset measured at fair value on recurring basis	The following tables present information about the Company’s assets that are measured at fair value on a recurring basis and indicate the fair value hierarchy of the valuation techniques that the Company utilized to determine such fair value. September 30, 2021 Description Quoted Prices in Active Markets (Level 1) Significant Other Observable Inputs (Level 2) Significant Other Unobservable Inputs (Level 3) Money Market Securities $ 143,757,370 — — December 31, 2020 Description Quoted Prices in Active Markets (Level 1) Significant Other Observable Inputs (Level 2) Significant Other Unobservable Inputs (Level 3) Money Market Securities $ 143,750,904 — —

Description of Organization a_2

Description of Organization and Business Operations - Additional Information (Detail) - USD ($)	Oct. 26, 2020	Sep. 30, 2020	Sep. 30, 2021	Dec. 31, 2020	Aug. 25, 2020
Share issued price per share			$ 10
Restricted investments maturity			185 days
Common Stock Value Held in Trust Account			$ 143,800,000
Maximum percentage of shares redeemed on non completion of business combination			100.00%
Expenses payable on dissolution			$ 100,000
Threshold percentage on fair market value of net assets held in trust account for business combination			80.00%
Threshold percentage on purchase of outstanding voting shares for business combination			50.00%
Common stock redemption price per share			$ 10
Net tangible assets required for business combination			$ 5,000,001
Minimum interest on trust deposits eligible to pay dissolution expenses			100,000
Working capital		$ 0	744,949	$ 968,800	$ 0
Stock Issued During Period, Value, Issued for Services		25,000	25,000
Proceeds From Related Party Notes		$ 18,659	0
Underwriting Fees	$ 8,500,000		$ 8,500,000
Underwriting discount per unit			$ 0.20
Payments For Underwriting Expense			$ 2,900,000
Deferred underwriting expense	$ 5,000,000		5,000,000
Working capital loan			$ 0
Common Class A
Shares Issued During Period New Issues			14,375,000
Liquidity and Capital Resources
Cash at bank			$ 745,000
Working capital			671,000,000
Working capital loan			$ 0
Minimum
Share issued price per share			$ 10
IPO
Shares Issued During Period New Issues	14,375,000
Share issued price per share	$ 10
Proceeds From Initial Public Offering	$ 143,800,000
Maximum percentage of shares redeemed on non completion of business combination			100.00%
Share Price			$ 10
Maximum percentage of shares redeemed without prior consent			15.00%
Over-Allotment Option [Member]
Shares Issued During Period New Issues	1,875,000		1,875,000
Sponsor
Proceeds From Related Party Notes			$ 46,000
Underwriting discount per unit			$ 10
Payments For Underwriting Expense			$ 143,800,000
Sponsor \| Private Placement
Shares Issued During Period New Issues			487,500
Share issued price per share			$ 10
Proceeds From Private Placement			$ 4,900,000
Sponsor \| Private Placement \| Common Class A
Shares Issued During Period New Issues			487,500

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Impact Of Restatement On Consolidated Balance sheet Statement (Detail) - USD ($)	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Aug. 31, 2020	Aug. 25, 2020
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total assets	$ 144,766,983			$ 145,171,129
Total liabilities	5,370,302			5,176,569
Class A ordinary share subject to possible redemption	143,750,000			143,750,000
Preferred shares	0			0
Additional paid-in capital	0			0
Accumulated deficit	(4,353,727)			(3,755,848)
Total shareholders' equity (deficit)	(4,353,319)	$ (4,162,658)	$ (3,998,361)	(3,755,440)	$ 9,532		$ 0
Total Liabilities, Class A Ordinary Shares Subject to Possible Redemption and Shareholders' Deficit	$ 144,766,983			$ 145,171,129
Number of Class A ordinary shares subject to redemption	14,375,000			14,375,000
Common Class A [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Ordinary shares	$ 49			$ 49
Total shareholders' equity (deficit)	$ 49	49	49	$ 49	0		0
Number of Class A ordinary shares subject to redemption	14,375,000			14,375,000
Number of Class A non-redeemable ordinary shares	487,500			487,500
Common Class B [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Ordinary shares	$ 359			$ 359
Total shareholders' equity (deficit)	$ 359	359	359	$ 359	$ 359		$ 0
Number of Class A non-redeemable ordinary shares	3,593,750			3,593,750		3,593,750
Previously Reported [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total assets		144,884,153	145,019,604
Total liabilities		5,296,811	5,267,964
Class A ordinary share subject to possible redemption		134,587,340	134,751,630
Preferred shares		0	0
Additional paid-in capital		5,573,474	5,409,186
Accumulated deficit		(573,971)	(409,674)
Total shareholders' equity (deficit)		5,000,002	5,000,010
Total Liabilities, Class A Ordinary Shares Subject to Possible Redemption and Shareholders' Deficit		144,884,153	145,019,604
Previously Reported [Member] \| Common Class A [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Ordinary shares		$ 140	$ 139
Number of Class A ordinary shares subject to redemption		13,458,734	13,475,163
Number of Class A non-redeemable ordinary shares		1,403,766	1,387,337
Previously Reported [Member] \| Common Class B [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Ordinary shares		$ 359	$ 359
Revision of Prior Period, Adjustment [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total assets		0	0
Total liabilities		0	0
Class A ordinary share subject to possible redemption		9,162,660	8,998,370
Preferred shares		0	0
Additional paid-in capital		(5,573,474)	(5,409,186)
Accumulated deficit		(3,589,095)	(3,589,094)
Total shareholders' equity (deficit)		(9,162,660)	(8,998,370)
Total Liabilities, Class A Ordinary Shares Subject to Possible Redemption and Shareholders' Deficit		0	0
Revision of Prior Period, Adjustment [Member] \| Common Class A [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Ordinary shares		$ (91)	$ (90)
Number of Class A ordinary shares subject to redemption		916,266	899,837
Number of Class A non-redeemable ordinary shares		(916,266)	(899,837)
Revision of Prior Period, Adjustment [Member] \| Common Class B [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Ordinary shares		$ 0	$ 0
Restated [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total assets		144,884,153	145,019,604
Total liabilities		5,296,811	5,267,964
Class A ordinary share subject to possible redemption		143,750,000	143,750,000
Preferred shares		0	0
Additional paid-in capital		0	0
Accumulated deficit		(4,163,066)	(3,998,768)
Total shareholders' equity (deficit)		(4,162,658)	(3,998,360)
Total Liabilities, Class A Ordinary Shares Subject to Possible Redemption and Shareholders' Deficit		144,884,153	145,019,604
Restated [Member] \| Common Class A [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Ordinary shares		$ 49	$ 49
Number of Class A ordinary shares subject to redemption		14,375,000	14,375,000
Number of Class A non-redeemable ordinary shares		487,500	487,500
Restated [Member] \| Common Class B [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Ordinary shares		$ 359	$ 359

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Impact Of Restatement On Consolidated Cash Flow Statement (Detail) - USD ($)	3 Months Ended	6 Months Ended
	Mar. 31, 2021	Jun. 30, 2021
Previously Reported [Member]
Supplemental disclosure of noncash investing and financing activities:
Change in initial value of Class A ordinary shares subject to possible redemption	$ (242,921)	$ (407,210)
Revision of Prior Period, Adjustment [Member]
Supplemental disclosure of noncash investing and financing activities:
Change in initial value of Class A ordinary shares subject to possible redemption	242,921	407,210
Restated [Member]
Supplemental disclosure of noncash investing and financing activities:
Change in initial value of Class A ordinary shares subject to possible redemption	$ 0	$ 0

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Impact Of Restatement On Earnings Per Share (Detail) - USD ($)	1 Months Ended	3 Months Ended			6 Months Ended	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2021	Sep. 30, 2021
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net loss	$ (15,468)	$ (190,661)	$ (164,297)	$ (242,921)		$ (597,879)
Common Class B [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net loss	$ (15,468)	$ (37,125)				$ (116,417)
Weighted average shares outstanding	3,125,000	3,593,750				3,593,750
Basic and diluted earnings per share	$ 0	$ (0.01)				$ (0.03)
Previously Reported [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net loss			$ (164,297)	$ (242,921)	$ (407,218)
Previously Reported [Member] \| Class A Common Stock Subject To Possible Redemption And Not Redeemable [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Weighted average shares outstanding			14,375,000	14,375,000	14,375,000
Basic and diluted earnings per share			$ 0	$ 0	$ 0
Previously Reported [Member] \| Common Class B [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Weighted average shares outstanding			4,081,250	4,081,250	4,081,250
Basic and diluted earnings per share			$ (0.04)	$ (0.06)	$ (0.10)
Revision of Prior Period, Adjustment [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net loss			$ 0	$ 0	$ 0
Revision of Prior Period, Adjustment [Member] \| Class A Common Stock Subject To Possible Redemption And Not Redeemable [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Weighted average shares outstanding			487,500	487,500	487,500
Basic and diluted earnings per share			$ (0.01)	$ (0.01)	$ (0.02)
Revision of Prior Period, Adjustment [Member] \| Common Class B [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Weighted average shares outstanding			(487,500)	(487,500)	(487,500)
Basic and diluted earnings per share			$ 0.03	$ 0.05	$ 0.08
Restated [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net loss			$ (164,297)	$ (242,921)	$ (407,218)
Restated [Member] \| Class A Common Stock Subject To Possible Redemption And Not Redeemable [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Weighted average shares outstanding			14,862,500	14,862,500	14,862,500
Basic and diluted earnings per share			$ (0.01)	$ (0.01)	$ (0.02)
Restated [Member] \| Common Class B [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Weighted average shares outstanding			3,593,750	3,593,750	3,593,750
Basic and diluted earnings per share			$ (0.01)	$ (0.01)	$ (0.02)

Summary of Significant Accoun_7

Summary of Significant Accounting Policies - Summary of net income (loss) per ordinary share (Detail) - USD ($)	1 Months Ended	3 Months Ended			9 Months Ended
	Sep. 30, 2020	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2021
Numerator [Abstract]
Net loss	$ (15,468)	$ (190,661)	$ (164,297)	$ (242,921)	$ (597,879)
Common Class A [Member]
Numerator [Abstract]
Net loss	$ 0	$ (153,536)			$ (481,462)
Denominator [Abstract]
Basic and diluted weighted average shares outstanding	0	14,862,500			14,862,500
Basic and diluted net income per ordinary share	$ 0	$ (0.01)			$ (0.03)
Common Class B [Member]
Numerator [Abstract]
Net loss	$ (15,468)	$ (37,125)			$ (116,417)
Denominator [Abstract]
Basic and diluted weighted average shares outstanding	3,125,000	3,593,750			3,593,750
Basic and diluted net income per ordinary share	$ 0	$ (0.01)			$ (0.03)

Summary of Significant Accoun_8

Summary of Significant Accounting Policies - Additional Information (Detail) - USD ($)	9 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Federal Deposit Insurance Corporation Coverage Limit	$ 250,000
Unrecognized Tax Benefits Income Tax Penalties And Interest Accrued	0	$ 0
Unrecognized Tax Benefits	0	0
Cash Equivalents	744,949	968,800
Minimum net tangible assets needed to redeem temporary equity	$ 5,000,001
US Treasury Securities [Member]
Restricted investments maturity period	185 days
Cash Equivalents
Cash Equivalents	$ 0	$ 0
Common Class A
Shares subject to possible redemption, shares	14,375,000
Common stock shares outstanding	487,500	487,500
Common Class A \| Sponsor [Member]
Common stock shares outstanding	14,862,500	14,862,500
Common Class A \| Private Placement [Member] \| Sponsor [Member]
Common stock shares outstanding	487,500
Lock In Period	30 days

Initial Public Offering - Addit

Initial Public Offering - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Millions	Oct. 26, 2020	Sep. 30, 2021
Class of Stock [Line Items]
Share issued price per share		$ 10
Underwriting Fees	$ 8.5	$ 8.5
Deferred Underwriting Expense	$ 5	$ 5
IPO
Class of Stock [Line Items]
Shares Issued During Period New Issues	14,375,000
Share issued price per share	$ 10
Proceeds From Initial Public Offering	$ 143.8
Over-Allotment Option
Class of Stock [Line Items]
Shares Issued During Period New Issues	1,875,000	1,875,000

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) - USD ($)	Oct. 26, 2020	Aug. 31, 2020	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2021	Dec. 31, 2020
Share issued price per share				$ 10	$ 10
Due to Related Parties				$ 110,000	$ 110,000
Working capital loan				0	0
Administrative Support Services [Member]
Related Party Transaction, Amounts of Transaction				$ 30,000	$ 90,000
Minimum
Share issued price per share				$ 10	$ 10
Working Capital Loans
Debt Face Amount				$ 1,500,000	$ 1,500,000
Debt Conversion Price Per Share				$ 10	$ 10
Over-Allotment Option
Shares Issued During Period New Issues	1,875,000				1,875,000
Private Placement
Class of warrants or rights transfers restriction on number of days from the date of business combination					30 days
IPO
Share Price				10	$ 10
Shares Issued During Period New Issues	14,375,000
Share issued price per share	$ 10
Common Class A
Common stock, par value				$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares outstanding				487,500	487,500	487,500
Shares Issued During Period New Issues					14,375,000
Common Class B
Common stock, par value		$ 0.0001		$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares outstanding		3,593,750		3,593,750	3,593,750	3,593,750
shares subject to forfeiture
Common stock, shares outstanding	468,750
shares subject to forfeiture \| Over-Allotment Option
Common stock, shares outstanding			468,750
Sponsor
Related Party Transaction, Amounts of Transaction		$ 25,000
Class of warrants or rights transfers restriction on number of days from the date of business combination					30 days
Sponsor \| Private Placement
Shares Issued During Period New Issues					487,500
Share issued price per share				$ 10	$ 10
Proceeds From Private Placement					$ 4,900,000
Sponsor \| IPO
Line of credit facility maximum borrrowing capacity		300,000
Line of credit facility current borrowing amount		$ 46,000
Line of credit facility repayment date		Oct. 29, 2020
Sponsor \| Common Class A
Common stock, shares outstanding				14,862,500	14,862,500	14,862,500
Sponsor \| Common Class A \| Share Price Equal or Exceeds tweleve Rupees per dollar
Share Price				$ 12	$ 12
Common stock transfers restriction on number of days from the date of business combination					150 days
Sponsor \| Common Class A \| Share Price Equal or Exceeds tweleve Rupees per dollar \| Maximum
Common stock transfers threshold trading days					30 days
Sponsor \| Common Class A \| Share Price Equal or Exceeds tweleve Rupees per dollar \| Minimum
Common stock transfers threshold trading days					20 days
Sponsor \| Common Class A \| Private Placement
Common stock, shares outstanding				487,500	487,500
Shares Issued During Period New Issues					487,500
Sponsor \| Common Class B
Common stock, shares outstanding			90,000
Percentage of common stock outstanding after IPO			20.00%
Office Space Secretarial And Administrative Services
Related Party Transaction, Amounts of Transaction					$ 10,000

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Millions	Oct. 26, 2020	Sep. 30, 2021
Underwriting discount per unit		$ 0.20
Payments For Underwriting Expense		$ 2.9
Under writing Discount Payable Per Unit		$ 0.35
Deferred underwriting expense	$ 5	$ 5
Over-Allotment Option [Member]
Underwriters Option Vesting Period		45 days
Shares Issued During Period New Issues	1,875,000	1,875,000
Founder Shares [Member]
Number of days shareholders entered into aggreement after the completion of business combination		30 days

Class A Ordinary Shares Subje_3

Class A Ordinary Shares Subject to Possible Redemption - Summary of Class A Ordinary Shares Subject To Possible Redemption (Detail) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Temporary Equity Disclosure [Abstract]
Gross Proceeds	$ 143,750,000
Class A ordinary share issuance costs	(8,488,687)
Accretion of carrying value to redemption value	8,488,687
Class A ordinary share subject to possible redemption	$ 143,750,000	$ 143,750,000

Class A Ordinary Shares Subje_4

Class A Ordinary Shares Subject to Possible Redemption - Additional Information (Detail)	Sep. 30, 2021$ / sharesshares	Dec. 31, 2020$ / sharesshares
Temporary Equity [Line Items]
Temporary equity shares outstanding	14,375,000	14,375,000
Common Class A [Member]
Temporary Equity [Line Items]
Common stock, shares authorized	200,000,000	200,000,000
Common stock, par value \| $ / shares	$ 0.0001	$ 0.0001
Temporary equity voting entitlement	1
Temporary equity shares outstanding	14,375,000	14,375,000

Shareholders' Equity - Addition

Shareholders' Equity - Additional Information (Detail) - $ / shares	9 Months Ended
	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2020	Aug. 31, 2020
Business Acquisition [Line Items]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock shares subject to possible redemption	14,375,000	14,375,000
Sponsor
Business Acquisition [Line Items]
Percentage Of Founder Shares To Common Stock Outstanding After IPO	20.00%
Common Class A
Business Acquisition [Line Items]
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares outstanding	487,500	487,500
Common stock, shares issued	487,500	487,500
Common stock shares subject to possible redemption	14,375,000	14,375,000
Common Class A \| Sponsor
Business Acquisition [Line Items]
Common stock, shares outstanding	14,862,500	14,862,500
Common stock, shares issued	14,862,500	14,862,500
Common Class B
Business Acquisition [Line Items]
Common stock, par value	$ 0.0001	$ 0.0001		$ 0.0001
Common stock, shares authorized	20,000,000	20,000,000
Common stock, shares outstanding	3,593,750	3,593,750		3,593,750
Common stock, shares issued	3,593,750	3,593,750
Common Class B \| Sponsor
Business Acquisition [Line Items]
Common stock, shares outstanding			90,000

Fair Value Measurements - Summa

Fair Value Measurements - Summary of financial Asset measured at fair value on recurring basis (Detail) - Fair Value, Recurring [Member] - Money Market Funds [Member] - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Fair Value, Inputs, Level 1 [Member]
Fair Value Assets and Liabilities Measured on Recurring Basis [Line Items]
Money Market Securities	$ 143,757,370	$ 143,750,904
Fair Value, Inputs, Level 2 [Member]
Fair Value Assets and Liabilities Measured on Recurring Basis [Line Items]
Money Market Securities	0	0
Fair Value, Inputs, Level 3 [Member]
Fair Value Assets and Liabilities Measured on Recurring Basis [Line Items]
Money Market Securities	$ 0	$ 0

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Detail)	9 Months Ended
Fair Value Measurements - Additional Information (Detail)	Sep. 30, 2021USD ($)
Fair Value Assets and Liabilities Measured on Recurring Basis [Line Items]
Fair value level 1 to level 3 transfers amount	$ 0
Money Market Funds [Member]
Fair Value Assets and Liabilities Measured on Recurring Basis [Line Items]
Restricted investments maturity period	185 days