Trepont Acquisition Corp I (TACA) 10-K/A27 Jan 222020 FY Annual report (amended)Financial data

Company Profile

Cover Page

Cover Page - USD ($)	3 Months Ended
Cover Page - USD ($)	Dec. 31, 2020	Jan. 27, 2022
Document Information [Line Items]
Document Type	10-K/A
Amendment Flag	true
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	FY
Current Fiscal Year End Date	--12-31
Entity Registrant Name	Trepont Acquisition Corp I
Entity Central Index Key	0001826991
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Incorporation, State or Country Code	E9
Entity File Number	001-39745
City Area Code	415
Local Phone Number	295-4488
Entity Address, State or Province	CA
Entity Address, City or Town	San Francisco
Entity Address, Address Line One	Four Embarcadero Center
Entity Address, Address Line Two	Suite 1400
Entity Address, Postal Zip Code	94111
Entity Shell Company	true
Entity Tax Identification Number	00-0000000
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
ICFR Auditor Attestation Flag	false
Amendment Description	References throughout this Amendment No. 2 to the Annual Report on Form 10-K to “we,” “us,” the “Company” or “our company” are to Trepont Acquisition Corp I, unless the context otherwise indicates. This Amendment No. 2 to the Annual Report on Form 10-K/A (this “Annual Report”) amends Amendment No. 1 to the Annual Report on Form 10-K/A of Trepont Acquisition Corp I for the fiscal period ended December 31, 2020, as filed with the Securities and Exchange Commission (“SEC”) on June 9, 2021 (the “First Amended Filing”). In preparation of the Company’s financial statements as of and for the quarterly period ended September 30, 2021, the Company concluded it should revise its previously filed 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, redemption provisions not solely within the control of the Company require ordinary shares subject to possible redemption to be classified outside of permanent equity. The Company had previously classified a portion of its Class A ordinary shares in permanent equity, or total shareholders’ equity (deficit). Although the Company did not specify a maximum redemption threshold, its charter currently provides that the Company will not redeem its public shares in an amount that would cause its net tangible assets to be less than $5,000,001. Previously, the Company did not consider redeemable shares classified as temporary equity as part of net tangible assets. Effective with its financial statements for the quarterly period ended September 30, 2021, the Company revised this interpretation to include temporary equity in net tangible assets. In addition, in connection with the change in presentation for the Class A ordinary shares subject to possible redemption, the Company determined it should restate 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 share pro rata in the income and losses of the Company. After further consideration of the impact of the error that led to the revised September 30, 2021 financial statements, on January 24, 2022, the Company’s management and the audit committee of our board of directors concluded that the Company’s previously issued (i) audited balance sheet as of December 4, 2020 (the “Post IPO Balance Sheet”), as previously revised in the Company’s Annual Report on Form 10-K, as amended, for the fiscal year ended December 31, 2020, filed with the SEC on June 9, 2021 (“2020 Form 10-K/A No. 1”), (ii) audited financial statements included in the 2020 Form 10-K/A No. 1, (iii) unaudited interim 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 June 21, 2021; and (iv) unaudited interim 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 16, 2021 (collectively, the “Affected Periods”), should be restated to report all Public Shares as temporary equity and should no longer be relied upon. As such, the Company will restate its financial statements for the Affected Periods in this Form 10-K/A for the Post IPO Balance Sheet and the Company’s audited financial statements included in the 2020 Form 10-K/A No. 1. The unaudited condensed financial statements for the periods ended March 31, 2021 and June 30, 2021 will be amended in the Company’s Quarterly Report on Form 10-Q/A for the quarterly period ended September 30, 2021, to be filed with the SEC (the “Q3 2021 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 IPO (the “Trust Account”). The Company’s management has concluded that a material weakness remains in the Company’s internal control over financial reporting and that the Company’s disclosure controls and procedures were not effective. The Company’s remediation plan with respect to such material weakness will be described in more detail in Item 4 of Part I to the Q3 2021 Form 10-Q. We are filing this Amendment No. 2 to amend and restate the First Amended Filing with modification as necessary to reflect the restatements. The following items have been amended to reflect the restatements: Part I, Item 1A. Risk Factors Part II, Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations Part II, Item 8. Financial Statements and Supplementary Data Part II, Item 9A. Controls and Procedures In addition, the Company’s Chief Executive Officer and Chief Financial Officer have provided new certifications dated as of the date of this filing in connection with this Form 10-K/A (Exhibits 31.1, 31.2, 32.1 and 32.2). Except as described above, no other information included in the Annual Report on Form 10-K of the Company as of and for the period ended December 31, 2020, as filed with the SEC on March 31, 2021 (the “Original Filing”) or the First Amended Filing is being amended or updated by this Amendment No. 2, and, other than as described herein, this Amendment No. 2 does not purport to reflect any information or events subsequent to the Original Filing or the First Amended Filing. We have not amended our previously filed Quarterly Report on Form 10-Q for the periods affected by the restatement or our previously filed balance sheet, dated December 4, 2020, on Form 8-K. This Amendment No. 2 continues to describe the conditions as of the date of the Original Filing or the First Amended Filing and, except as expressly contained herein, we have not updated, modified or supplemented the disclosures contained in the Original Filing or the First Amended Filing. Accordingly, this Amendment No. 2 should be read in conjunction with the Original Filing and the First Amended Filing and with our filings with the SEC subsequent to the Original Filing.
Entity Public Float	$ 0
Class A Ordinary Shares [Member]
Document Information [Line Items]
Trading Symbol	TACA
Title of 12(b) Security	Class A ordinary shares, par value$0.0001 per share
Security Exchange Name	NYSE
Entity Common Stock, Shares Outstanding		23,000,000
Common Class B [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		5,750,000
Capital Units [Member]
Document Information [Line Items]
Trading Symbol	TACA.U
Title of 12(b) Security	Units, each consisting of one Class A ordinary share and one-half of one redeemable warrant
Security Exchange Name	NYSE
Redeemable Warrant [Member]
Document Information [Line Items]
Trading Symbol	TACA.WS
Title of 12(b) Security	Redeemable warrants, each whole warrant exercisable for one Class A ordinary share at an exercise price of $11.50
Security Exchange Name	NYSE

Balance Sheet

Balance Sheet	Dec. 31, 2020USD ($)
Current assets:
Due from related party	$ 1,637,690
Prepaid expenses	565,678
Total current assets	2,203,368
Investments held in Trust Account	232,300,970
Total assets	234,504,338
Current liabilities:
Accounts payable	27,988
Accrued expenses	77,001
Note payable - related party	25,000
Total current liabilities	129,989
Derivative warrant liabilities	28,330,000
Deferred underwriting commissions	8,050,000
Total liabilities	36,509,989
Commitments and Contingencies
Class A ordinary shares; 23,000,000 shares subject to possible redemption at $10.10 per share	232,300,000
Shareholders' Deficit
Preference shares, $0.0001 par value; 1,000,000 shares authorized; none issued and outstanding	0
Additional paid-in capital	0
Accumulated deficit	(34,306,226)
Total shareholders' deficit	(34,305,651)
Total Liabilities and Shareholders' Deficit	234,504,338
Class A Ordinary Shares [Member]
Shareholders' Deficit
Ordinary Shares	0
Class B ordinary shares [Member]
Shareholders' Deficit
Ordinary Shares	$ 575

Balance Sheet (Parenthetical)

Balance Sheet (Parenthetical)	Dec. 31, 2020$ / sharesshares
Preferred stock, par value \| $ / shares	$ 0.0001
Preferred stock, shares authorized	1,000,000
Preferred stock, shares issued	0
Preferred stock, shares outstanding	0
Class A Ordinary Shares [Member]
Per Share, price (in Dollars per share) \| $ / shares	$ 10.10
Shares subject to possible redemption	23,000,000
Common stock, par value \| $ / shares	$ 0.0001
Common stock, shares authorized	200,000,000
Common stock, shares issued	23,000,000
Common stock, shares outstanding	23,000,000
Class B ordinary shares [Member]
Common stock, par value \| $ / shares	$ 0.0001
Common stock, shares authorized	20,000,000
Common stock, shares issued	5,750,000
Common stock, shares outstanding	5,750,000
Class Non Redeemable Stock [Member]
Common stock, shares issued	0
Common stock, shares outstanding	0

Statement Of Operations

Statement Of Operations	3 Months Ended
Statement Of Operations	Dec. 31, 2020USD ($)$ / sharesshares
Operating expenses:
General and administrative expenses	$ 115,918
Administrative fee—related party	10,000
Loss from operations	(125,918)
Other (expense) income:
Change in fair value of derivative warrant liabilities	(5,285,000)
Financing costs—derivative warrant liabilities	(775,153)
Income earned on investments in Trust Account	970
Total other income	(6,059,183)
Net loss	(6,185,101)
Class A Ordinary Shares [Member]
Other (expense) income:
Net loss	$ (3,494,039)
Weighted average Class ordinary shares outstanding, basic and diluted \| shares	6,778,947
Basic and diluted net income per ordinary share \| $ / shares	$ (0.52)
Class B ordinary shares [Member]
Other (expense) income:
Net loss	$ (2,691,061)
Weighted average Class ordinary shares outstanding, basic and diluted \| shares	5,221,053
Basic and diluted net income per ordinary share \| $ / shares	$ (0.52)

Statement of Changes in Shareho

Statement of Changes in Shareholders' Deficit - 3 months ended Dec. 31, 2020 - USD ($)	Total	Class A Ordinary Shares [Member]	Class B ordinary shares [Member]	Ordinary Shares [Member]Class A Ordinary Shares [Member]	Ordinary Shares [Member]Class B ordinary shares [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]
Beginning Balance at Sep. 24, 2020	$ 0					$ 0	$ 0
Beginning Balance at Sep. 24, 2020				$ 0	$ 0
Beginning Balance, shares at Sep. 24, 2020				0	0
Issuance of Class B ordinary shares to Sponsor	25,000				$ 575	24,425
Issuance of Class B ordinary shares to Sponsor, shares					5,750,000
Accretion of Class A ordinary shares subject to possible redemption amount	(28,145,550)					(24,425)	(28,121,125)
Net loss	(6,185,101)	$ (3,494,039)	$ (2,691,061)				(6,185,101)
Ending Balance at Dec. 31, 2020	$ (34,305,651)					$ 0	$ (34,306,226)
Ending Balance at Dec. 31, 2020				$ 0	$ 575
Ending Balance, shares at Dec. 31, 2020				0	5,750,000

Statement of Cash Flows

Statement of Cash Flows	3 Months Ended
Statement of Cash Flows	Dec. 31, 2020USD ($)
Cash Flows from Operating Activities:
Net loss	$ (6,185,101)
Adjustments to reconcile net loss to net cash used in operating activities:
Income earned on investments held in Trust Account	(970)
General and administrative expenses paid by Sponsor in exchange for issuance of Class B ordinary shares	25,000
General and administrative expenses paid by Sponsor under promissory note	735
Change in fair value of warrant derivative liabilities	5,285,000
Financing costs - derivative warrant liabilities	775,153
Changes in operating assets and liabilities:
Prepaid expenses	(565,678)
Accounts payable	27,988
Accrued expenses	2,001
Net cash used in operating activities	(635,872)
Cash Flows from Investing Activities:
Cash deposited in Trust Account	(232,300,000)
Net cash used in investing activities	(232,300,000)
Cash Flows from Financing Activities:
Proceeds from note payable to related party	25,000
Repayment of note payable to related party	(64,453)
Proceeds received from initial public offering, gross	230,000,000
Proceeds received from private placement	8,900,000
Offering costs paid	(4,986,985)
Reimbursement from underwriters of offering costs	700,000
Net cash provided by financing activities	234,573,562
Net change in cash	1,637,690
Due from related party - beginning of the period	0
Due from related party - end of the period	1,637,690
Supplemental disclosure of noncash investing and financing activities:
Offering costs included in accrued expenses	75,000
Offering costs funded with note payable - related party	63,718
Deferred underwriting commissions	$ 8,050,000

Description Of Organization And

Description Of Organization And Business Operations	3 Months Ended
Description Of Organization And Business Operations	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Organization and Business Operations	Note 1—Description of Organization and Business Operations Trepont Acquisition Corp I (the “Company”) was incorporated as a Cayman Islands exempted company on September 25, 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 and, as such, the Company is subject to all of the risks associated with emerging growth companies. As of December 31, 2020, the Company had not commenced any operations. All activity for the period from September 25, 2020 (inception) through December 31, 2020 relates to the Company’s formation and the preparation of its initial public offering (the “Initial Public Offering”) and since the closing of the Initial Public Offering, the search for a prospective initial Business Combination. The Company will not generate any operating revenues until after the completion of its initial Business Combination, at the earliest. The Company will generate non-operating The Company’s sponsor is Trepont Acquisition I, LLC, a Delaware limited liability company (the “Sponsor”). The registration statement for the Company’s Initial Public Offering was declared effective on December 1, 2020. On December 4, 2020, the Company consummated its Initial Public Offering of 23,000,000 units (the “Units” and, with respect to the Class A ordinary shares included in the Units being offered, the “Public Shares”), including 3,000,000 additional Units to cover over-allotments (the “Over-Allotment Units”), at $10.00 per Unit, generating gross proceeds of $230.0 million, and incurring offering costs of approximately $12.5 million, inclusive of approximately $8.1 million in deferred underwriting commissions (Note 6), net of reimbursement of $700,000 from the underwriters. Substantially concurrently with the closing of the Initial Public Offering, the Company consummated the private placement (“Private Placement”) of 8,900,000 warrants (each, a “Private Placement Warrant” and collectively, the “Private Placement Warrants”), at a price of $1.00 per Private Placement Warrant with the Sponsor, generating gross proceeds of $8.9 million (Note 5). Upon the closing of the Initial Public Offering and the Private Placement, $232.3 million ($10.10 per Unit) of the net proceeds of the Initial Public Offering and certain of the proceeds of the Private Placement were placed in a trust account (“Trust Account”), located in the United States with Continental Stock Transfer & Trust Company acting as trustee, and invested only in U.S. government treasury obligations with 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 Warrants, 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 net assets held in the Trust Account (excluding the amount of any deferred underwriting commission held in trust) at the time of the signing of a definitive agreement in connection with 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 the holders (the “Public Shareholders”) of the Public Shares, 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 $10.10 per Public Share). The per-share amount to Notwithstanding the foregoing, if the Company seeks shareholder approval of the initial Business Combination and the Company does not conduct redemptions in connection with the Business Combination pursuant to the tender offer rules, the Amended and Restated Memorandum and Articles of Association will 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 shares sold in the Initial Public Offering, without the prior consent of the Company. The holders of the Founder Shares (as defined below) prior to the Initial Public Offering (the “initial shareholders”) 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 redeem 100% of its Public Shares if the Company does not complete a Business Combination within 18 months from the closing of the Initial Public Offering, or June 4, 2022 (the “Combination Period”), or (b) with respect to any other provision relating to shareholders’ rights or pre-initial Business Combination If the Company is unable to complete 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 100,000 The Sponsor and each member of the Company’s management team has agreed to waive their rights to liquidating distributions with respect to the Founder Shares if the Company fails to complete a Business Combination within the Combination Period. However, if the Sponsor or members of the Company’s management team 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 agreed to waive their rights to their deferred underwriting commission (see Note 6) held in the Trust Account in the event the Company does not complete a Business Combination within in 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 residual assets remaining available for distribution (including Trust Account assets) will be less than $10.10 per share initially held in the Trust Account. In the event of such distribution, it is possible that the per share value of the residual assets remaining available for distribution in the Trust Account will be less than the $10.10 per share initially held in the Trust Account. In order to protect the amounts held in the Trust Account, the Sponsor has agreed that it will be liable to the Company if and to the extent any claims by a third party for services rendered or products sold to the Company, or a prospective target business with which the Company has entered into a written letter of intent, confidentiality or other similar agreement or business combination agreement, reduce the amount of funds in the Trust Account to below the lesser of (i) $10.10 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 $10.10 per share due to reductions in the value of the Trust assets, in each case net of the interest that may be withdrawn to pay the Company’s tax obligations, provided that such liability will not apply to any claims by a third party or prospective target business who executed a waiver of any and all rights to the monies held in the Trust Account (whether or not such waiver is enforceable) nor will it apply 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 of 1933, as amended (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, 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. Liquidity and Capital Resources As of December 31, 2020, the Company had approximately $1.6 million in due from related party and working capital of approximately $2.1 million. The Company’s liquidity needs to date have been satisfied through a contribution of $25,000 from the Sponsor to cover certain of the Company’s expenses in exchange for the issuance of the Founder Shares, the loan of approximately $89,000 from the Sponsor under the Note (see Note 5), and the proceeds from the consummation of the Private Placement not held in the Trust Account. The Company repaid approximately $64,000 of the Note balance on December 10, 2020, and the remaining $25,000 of the Note balance was outstanding as of December 31, 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 (see Note 5). As of December 31, 2020, there was no amounts outstanding under Working Capital Loans. Based on the foregoing, management believes that the Company will have sufficient working capital and borrowing capacity from the Sponsor or an affiliate of the Sponsor, or certain of the Company’s officers and directors to meet its needs through the earlier of the consummation of a Business Combination or one year from this filing. Over this time period, the Company will be using these funds for paying existing accounts payable, identifying and evaluating prospective initial Business Combination candidates, performing due diligence on prospective target businesses, paying for travel expenditures, selecting the target business to merge with or acquire, and structuring, negotiating and consummating the Business Combination. Risk and Uncertainties On January 30, 2020, the World Health Organization (“WHO”) announced a global health emergency because of a new strain of coronavirus (the “COVID-19 COVID-19 COVID-19 COVID-19 COVID-19 COVID-19 COVID-19

Restatement of Previously Issue

Restatement of Previously Issued Financial Statements	3 Months Ended
Restatement of Previously Issued Financial Statements	Dec. 31, 2020
Prior Period Adjustment [Abstract]
Restatement of Previously Issued Financial Statements	Note 2 —Restatement Of Previously Issued Financial Statements In connection with the change in presentation of Class A ordinary shares subject to possible redemption, the Company concluded it should restate its previously filed financial statements to classify all Class A ordinary shares subject to possible redemption in temporary equity. In accordance with ASC 480-10-S99, redemption provisions not solely within the control of the Company require ordinary shares subject to redemption to be classified outside of permanent equity. The Company had previously classified a portion of its Class A ordinary shares in permanent equity, or total shareholders’ equity. Although the Company did not specify a maximum redemption threshold, its charter currently provides that the Company will not redeem its Public Shares in an amount that would cause its net tangible assets to be less than $5,000,001. Previously, the Company did not consider redeemable shares classified as temporary equity as part of net tangible assets. Effective with its financial statements for the quarterly period ended September 30, 2021, the Company revised this interpretation to include temporary equity in net tangible assets. In addition, in connection with the change in presentation for the Class A ordinary shares subject to possible redemption, the Company determined it should restate 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 share 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. Therefore, the Company, in consultation with its audit committee, concluded that the following financial statements should be restated: (i) audited balance sheet as of December 4, 2020 (the “Post IPO Balance Sheet”), as previously revised in the Company’s Annual Report on Form 10-K, as amended, for the fiscal year ended December 31, 2020, filed with the SEC on June 9, 2021 (“2020 Form 10- K/A No. 1”); (ii) audited financial statements included in the 2020 Form 10-K/A No. 1; (iii) unaudited interim 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 June 21, 2021; and (iv) unaudited interim 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 16, 2021 (collectively, the “Affected Periods”), should be restated to report all Public Shares as temporary equity and should no longer be relied upon. As such, the Company will restate its financial statements for the Affected Periods in this Form 10-K/A for the Post IPO Balance Sheet and the Company’s audited financial statements included in the 2020 Form 10-K/A No. 1. The unaudited condensed financial statements for the periods ended March 31, 2021 and June 30, 2021 will be amended in the Company’s Quarterly Report on Form 10-Q/A for the quarterly period ended September 30, 2021, to be filed with the SEC (the “Q3 2021 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 IPO (the “Trust Account”). This restatement also resulted in changes to the disclosures provided in Notes 3, 8 and 9 of these financial statements. 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 December 31, 2020: As of December 31, 2020 As Reported As Previously Restated in 10-K/A Amendment No. 1 Adjustment As Restated Class A ordinary shares subject to possible redemption 192,994,340 39,305,660 232,300,000 Class A ordinary shares 389 (389 ) — Class B ordinary shares 575 — 575 Additional paid-in capital 11,184,146 (11,184,146 ) — Accumulated deficit (6,185,101 ) (28,121,125 ) (34,306,226 ) Total shareholders’ equity (deficit) $ 5,000,009 $ (39,305,660 ) $ (34,305,651 ) The Company’s statement of shareholders’ equity (deficit) 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 statement of cash flows for the period from September 25, 2020 (inception) through December 31, 2020: For the Period From September 25, 2020 (Inception) Through December 31, 2020 As Reported As Previously Restated in 10-K/A Amendment No. 1 Adjustment As Restated Supplemental Disclosure of Noncash Financing Activities: Value of Class A ordinary shares subject to possible redemption $ 195,869,928 $ (195,869,928 ) $ — Change in value of Class A ordinary shares subject to possible redemption $ (2,875,588 ) $ 2,875,588 $ — The impact to the reported amounts of weighted average shares outstanding and basic and diluted earnings per share is presented below for the period from September 25, 2020 (inception) through December 31, 2020: Earnings (Loss) Per Share As Reported As Previously Restated in 10-K/A Amendment No. 1 Adjustment As Restated For the Period From September 25, 2020 (Inception) Through December 31, 2020 Net loss $ (6,185,101 ) $ — $ (6,185,101 ) Weighted average shares outstanding - Class A ordinary shares 23,000,000 (16,221,053 ) 6,778,947 Basic and diluted loss per share - Class A ordinary shares $ — $ (0.52 ) $ (0.52 ) Weighted average shares outstanding - Class B ordinary shares 5,213,158 7,895 5,221,053 Basic and diluted loss per share - Class B ordinary shares $ (1.19 ) $ 0.67 (0.52 ) 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 December 4, 2020: As Reported As Previously Restated in 10-K/A Amendment No. 1 Adjustment As Restated As of December 4, 2020 Class A ordinary shares subject to possible redemption 195,869,928 36,430,072 232,300,000 Class A ordinary shares 336 (336 ) — Class B ordinary shares 575 — 575 Additional paid-in capital 5,816,611 (5,816,611 ) — Accumulated deficit (817,516 ) (30,613,125 ) (31,430,641 ) Total shareholders’ equity (deficit) $ 5,000,006 $ (36,430,072 ) $ (31,430,066 ) Going Concern In connection with the Company’s assessment of going concern considerations in accordance with FASB Accounting Standards Update (“ASU”) 2014-15, “Disclosures of Uncertainties about an Entity’s Ability to Continue as a Going Concern,” management has determined that the mandatory liquidation and subsequent dissolution raises substantial doubt about the Company’s ability to continue as a going concern. No adjustments have been made to the carrying amounts of assets or liabilities should the Company be required to liquidate after June 4, 2022. The financial statements do not include any adjustment that might be necessary if the Company is unable to continue as a going concern. The Company intends to complete its initial business combination before the mandatory liquidation date; however, there can be no assurance that the Company will be able to consummate any business combination by June 4, 2022.

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	3 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Basis of Presentation and Summary of Significant Accounting Policies	Note 3—Basis of Presentation and Summary of Significant Accounting Policies Basis of Presentation The Company’s financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the SEC. As described in Note 2—Restatement of Previously Issued Financial Statements, the Company’s financial statements for the period from September 25, 2020 (inception) through December 31, 2020 (the “Affected Period”), are restated in this Annual Report on Form 10-K/A 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 auditor 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 stockholder 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 This may make comparison of the Company’s financial statements with another public company that is neither an emerging growth company nor an emerging growth company that has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosures of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. 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. One of the more significant accounting estimates included in these financial statements 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 December 31, 2020. Investments Held in Trust Account Upon the closing of the Initial Public Offering and the Private Placement, the Company was required to place net proceeds of the Initial Public Offering and certain of the proceeds of the Private Placement in a Trust Account, which may be invested in 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 in money market funds meeting certain conditions under Rule 2a-7 Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash accounts in a financial institution, which, at times, may exceed the Federal Depository Insurance Coverage of $250,000, and investments held in Trust Account. At December 31, 2020, the Company has not experienced losses on these accounts and management believes the Company is not exposed to significant risks on such accounts. Fair Value Measurement 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. U.S. 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 include: • Level 1, defined as observable inputs such as quoted prices 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. The fair value of Public Warrants was calculated using a Monte Carlo simulation model, and the fair value of Private Warrants was calculated using the Black-Scholes Option Pricing Model. Fair Value of Financial Instruments As of December 31, 2020, the carrying values of cash, prepaid expenses, due from related party, accounts payable and accrued expenses approximate their fair values due to the short-term nature of the instruments. As of December 31, 2020, the Company’s portfolio of investments held in the Trust Account is comprised entirely of investments in money market funds that invest in U.S. government securities. The Company uses NAV as a practical expedient to fair value for its investments in money market funds with published NAV. Offering Costs Associated with the Initial Public Offering Offering costs consisted of underwriting, legal, accounting, underwriting commissions and other costs incurred that were directly related to the Initial Public Offering. Offering costs are allocated to the separable financial instruments issued in the Initial Public Offering based on a relative fair value basis, compared to total proceeds received. Offering costs associated with warrant liabilities are expensed as incurred, presented as non-operating 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 FASB 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. 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 uncertain future events. Accordingly, at December 31, 2020, 23,000,000 Class A ordinary shares subject to possible redemption are presented as temporary equity, outside of the shareholders’ equity section of the Company’s balance sheet. Under ASC 480-10-S99, the Company has elected to recognize changes in the redemption value immediately as they occur and adjust the carrying value of the security to equal the redemption value at the end of each reporting period. This method views the end of the reporting period as if it were also the redemption date for the security. Net Income (Loss) Per Ordinary Share The Company has two classes of shares: 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 computed by dividing net income (loss) by the weighted-average number of ordinary shares outstanding during the periods. We do not consider the effect the warrants sold in the IPO and the private placement, an aggregate of warrants, would have on diluted net income (loss) per share if exercised to purchase the Company’s Class A ordinary shares because their exercise is contingent upon future events and their inclusion would be anti-dilutive under the treasury stock method. As a result, diluted net income (loss) per share is the same as basic net income (loss) per share for the period from September 25, 2020 (inception) through December 31, 2020. Accretion associated with the Class A ordinary shares subject to possible redemption is excluded from earnings per share as the redemption value approximates fair value. The following table reflects the calculation of basic and diluted net loss per share: For The Period From September 25, 2020 (inception) through December 31, 2020 Class A Class B Basic and diluted net loss per ordinary share: Numerator: Allocation of net loss $ (3,494,039 ) $ (2,691,061 ) Denominator: Basic and diluted weighted average ordinary shares outstanding 6,778,947 5,221,053 Basic and diluted net loss per ordinary share $ (0.52 ) $ (0.52 ) Derivative Warrant Liabilities The Company does not use derivative instruments to hedge its exposures to cash flow, market or foreign currency risks. Management evaluates all of the Company’s financial instruments, including issued warrants to purchase its Class A ordinary shares, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives, pursuant to ASC 480 and ASC 815-15. re-assessed The Company issued 11,500,000 warrants to purchase Class A ordinary shares to investors in the Company’s Initial Public Offering and simultaneously issued 8,900,000 Private Placement Warrants. All of the Company’s outstanding warrants are recognized as derivative liabilities in accordance with ASC 815-40. re-measurement non-current Income Taxes FASB ASC Topic 740, “Income Taxes” 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 to be sustained upon examination by taxing authorities. There were unrecognized tax benefits as of December 31, 2020. The Company’s management determined that the Cayman Islands is the Company’s only major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. No amounts were accrued for the payment of interest and penalties as of December 31, 2020. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is subject to income tax examinations by major taxing authorities since inception. There is currently no taxation imposed on income by the Government of the Cayman Islands. In accordance with Cayman income tax regulations, income taxes are not levied on the Company. Consequently, income taxes are not reflected in the Company’s financial statements. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months. Recent Accounting Pronouncements In August 2020, the FASB issued ASU No. 2020-06, Debt-Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’ Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’ Own Equity

Initial Public Offering

Initial Public Offering	3 Months Ended
Initial Public Offering	Dec. 31, 2020
Stockholders' Equity Note [Abstract]
Initial Public Offering	Note 4—Initial Public Offering On December 4, 2020, the Company consummated its Initial Public Offering of 23,000,000 Units, including 3,000,000 Over-Allotment Units, at $10.00 per Unit, generating gross proceeds of $230.0 million, and incurring offering costs of approximately $12.5 million, inclusive of approximately $8.1 million in deferred underwriting commissions, net of reimbursement of $700,000 from the underwriters. Each Unit consists of one Class A ordinary share and one-half of one

Related Party Transactions

Related Party Transactions	3 Months Ended
Related Party Transactions	Dec. 31, 2020
Related Party Transactions [Abstract]
Related Party Transactions	Note 5—Related Party Transactions Founder Shares On September 28, 2020, the Sponsor paid $25,000 to cover certain expenses on behalf of the Company in exchange for issuance of 7,187,500 Class B ordinary shares, par value $0.0001 (the “Founder Shares”). On November 16, 2020, the Sponsor forfeited 1,437,500 Class B ordinary shares for no consideration, resulting in an aggregate of 5,750,000 Class B ordinary shares outstanding. All shares and associated amounts have been retroactively restated to reflect the share surrender. The Sponsor agreed to forfeit up to 750,000 Founder Shares to the extent that the overallotment option was not exercised in full or was reduced by the underwriters, so that the Founder Shares would represent 20.0% of the Company’s issued and outstanding shares after the Initial Public Offering. The underwriters fully exercised the over-allotment option on December 4, 2020; thus, these Founder Shares are no longer subject to forfeiture. The Sponsor and the Company’s directors and executive officers 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 or earlier if, subsequent to the initial Business Combination, 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 Warrants Substantially concurrently with the closing of the Initial Public Offering, the Company consummated the Private Placement of 8,900,000 Private Placement Warrants, at a price of $1.00 per Private Placement Warrant with the Sponsor, generating gross proceeds of $8.9 million. Each whole Private Placement Warrant is exercisable for one whole Class A ordinary share at a price of $11.50 per share. A portion of the proceeds from the Private Placement Warrants was added to the proceeds from the Initial Public Offering held in the Trust Account. If the Company does not complete a Business Combination within the Combination Period, the Private Placement Warrants will expire worthless. The Private Placement Warrants will be non-redeemable 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 Warrants until 30 days after the completion of the initial Business Combination. Related Party Loans On September 28, 2020, the Sponsor agreed to loan the Company an aggregate of up to $250,000 to cover the Company’s expenses related to the Initial Public Offering pursuant to a promissory note (the “Note”). This loan is non-interest bearing 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 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 warrants of the post Business Combination entity at a price of $1.00 per warrant. The warrants would be identical to the Private Placement Warrants. To date, the Company had no borrowings under the Working Capital Loans. Due from Related Party As of December 31, 2020, there was approximately $1,637,000 in Due from related party. It was fully repaid by Trepont Acquisition I, LLC on March 1, 2021. Administrative Support Agreement Commencing on the date the Company’s securities were first listed on the New York Stock Exchange, the Company agreed to pay the Sponsor a total of $10,000 per month for office space, utilities, secretarial and administrative services provided to members of the management team. Upon completion of the initial Business Combination or the Company’s liquidation, the Company will cease paying these monthly fees. During the period from September 25, 2020 (inception) through December 31, 2020, the Company incurred $10,000 of expenses for these services.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
Commitments and Contingencies	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 6—Commitments and Contingencies Registration and Shareholder Rights The holders of Founder Shares, Private Placement Warrants and warrants that may be issued upon conversion of Working Capital Loans (and any Class A ordinary shares issuable upon the exercise of the Private Placement Warrants and warrants that may be issued upon conversion of Working Capital Loans) were entitled to registration rights pursuant to a registration and shareholder rights agreement. These holders were entitled to certain demand and “piggyback” registration rights. However, the registration and shareholder rights agreement provide that the Company will not permit any registration statement filed under the Securities Act to become effective until the termination of the applicable lock-up Underwriting Agreement The Company granted the underwriters a 45-day option from The underwriters were entitled to an underwriting discount of $0.20 per unit, or $4.6 million in the aggregate, paid upon the closing of the Initial Public Offering. In addition, $0.35 per unit, or approximately $8.1 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. The underwriters had reimbursed $700,000 to the Company for certain offering costs.

Derivative Warrant Liabilities

Derivative Warrant Liabilities	3 Months Ended
Derivative Warrant Liabilities	Dec. 31, 2020
Warrants and Rights Note Disclosure [Abstract]
Derivative Warrant Liabilities	Note 7—Derivative Warrant Liabilities As of December 31, 2020, the Company had 11,500,000 and 8,900,000 Public Warrants and Private Warrants outstanding, respectively. Public Warrants may only be exercised for a whole number of shares. The Public Warrants will become exercisable on the later of (a) 30 days after the completion of a Business Combination or (b) 12 months from the closing of the Initial Public Offering; provided in each case that the Company has an effective registration statement under the Securities Act covering the Class A ordinary shares issuable upon exercise of the Public Warrants and a current prospectus relating to them is available (or the Company permits holders to exercise their Public Warrants on a cashless basis and such cashless exercise is exempt from registration under the Securities Act). The Company has agreed that as soon as practicable, but in no event later than 15 business days after the closing of the initial Business Combination, the Company will use its commercially reasonable efforts to file with the SEC a registration statement covering the Class A ordinary shares issuable upon exercise of the warrants, and the Company will use its commercially reasonable efforts to cause the same to become effective within 60 business days after the closing of the initial Business Combination, and to maintain the effectiveness of such registration statement and a current prospectus relating to those Class A ordinary shares until the warrants expire or are redeemed, as specified in the warrant agreement provided that if the Class A ordinary shares are at the time of any exercise of a warrant not listed on a national securities exchange such that they satisfy the definition of a “covered security” under Section 18(b)(1) of the Securities Act, the Company may, at its option, require holders of Public Warrants who exercise their warrants to do so on a “cashless basis” in accordance with Section 3(a)(9) of the Securities Act and, in the event the Company so elects, it will not be required to file or maintain in effect a registration statement. If a registration statement covering the Class A ordinary shares issuable upon exercise of the warrants is not effective by the 60th day after the closing of the initial Business Combination, warrant holders may, until such time as there is an effective registration statement and during any period when the Company will have failed to maintain an effective registration statement, exercise warrants on a “cashless basis” in accordance with Section 3(a)(9) of the Securities Act or another exemption, but the Company will use its commercially reasonable efforts to register or qualify the shares under applicable blue sky laws to the extent an exemption is not available. The warrants have an exercise price of $11.50 per whole share, and will expire five years after the completion of a Business Combination or earlier upon redemption or liquidation. In addition, if (x) the Company issues additional Class A ordinary shares or equity-linked securities for capital raising purposes in connection with the closing of the initial Business Combination at an issue price or effective issue price of less than $9.20 per Class A ordinary share (with such issue price or effective issue price to be determined in good faith by the board of directors and, in the case of any such issuance to the initial shareholders or their affiliates, without taking into account any Founder Shares held by the initial shareholders or such affiliates, as applicable, prior to such issuance) (the “Newly Issued Price”), (y) the aggregate gross proceeds from such issuances represent more than 60% of the total equity proceeds, and interest thereon, available for the funding of the initial Business Combination, and (z) the volume weighted average trading price of the Class A ordinary shares during the 10 trading day period starting on the trading day prior to the day on which the Company consummates its initial Business Combination (such price, the “Market Value”) is below $9.20 per share, then the exercise price of the warrants will be adjusted (to the nearest cent) to be equal to 115% of the higher of the Market Value and the Newly Issued Price, and the $10.00 and $18.00 per share redemption trigger prices described under “Redemption of warrants when the price per Class A ordinary share equals or exceeds $10.00” and “Redemption of warrants when the price per Class A ordinary share equals or exceeds $18.00” will be adjusted (to the nearest cent) to be equal to 100% and 180% of the higher of the Market Value and the Newly Issued Price, respectively. The Private Placement Warrants will be identical to the Public Warrants, except that the Private Placement Warrants will not be transferable, assignable or salable until 30 days after the completion of the initial Business Combination (except pursuant to certain limited exceptions to the officers and directors and other persons or entities affiliated with the initial purchasers of the Private Placement Warrants) and they will not be redeemable by the Company so long as they are held by the Sponsor or its permitted transferees. The Sponsor, or its permitted transferees, has the option to exercise the Private Placement Warrants on a cashless basis. If the Private Placement Warrants are held by holders other than the Sponsor or its permitted transferees, the Private Placement Warrants will be redeemable by us in all redemption scenarios and exercisable by the holders on the same basis as the Public Warrants. Redemption of warrants for cash when the price per Class A ordinary share equals or exceeds $18.00. • in whole and not in part; • at a price of $0.01 per warrant; • upon a minimum of 30 days’ prior written notice of redemption; and • if, and only if, the closing price of the Class A ordinary shares equals or exceeds $18.00 per share (as adjusted for share sub-divisions, 30-trading The Company will not redeem the warrants as described above unless an registration statement under the Securities Act covering the Class A ordinary shares issuable upon exercise of the warrants is effective and a current prospectus relating to those Class A ordinary shares is available throughout the 30-day Redemption of warrants for cash when the price per Class A ordinary share equals or exceeds $10.00. • in whole and not in part; • at $0.10 per warrant upon a minimum of 30 days’ prior written notice of redemption; provided • if, and only if, the Reference Value equals or exceeds $10.00 per share (as adjusted for share sub-divisions, • if the Reference Value is less than $18.00 per share (as adjusted for share sub-divisions, The “fair market value” of the Class A ordinary shares for the above purpose shall mean the volume weighted average price of the Class A ordinary shares during the 10 trading days immediately following the date on which the notice of redemption is sent to the holders of warrants. In no event will the warrants be exercisable in connection with this redemption feature for more than 0.361 Class A ordinary shares per warrant (subject to adjustment). If the Company has not completed the initial Business Combination within the Combination Period and the Company liquidates the funds held in the Trust Account, holders of warrants will not receive any of such funds with

Class A Ordinary Shares Subject

Class A Ordinary Shares Subject to Possible Redemption	3 Months Ended
Class A Ordinary Shares Subject to Possible Redemption	Dec. 31, 2020
Temporary Equity Disclosure [Abstract]
Class A Ordinary Shares Subject to Possible Redemption	Note 8—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. As of December 31, 2020, there were 23,000,000 shares of Class A ordinary shares outstanding, which were all subject to possible redemption. The Class A ordinary shares issued in the Initial Public Offering were recognized in Class A ordinary shares subject to possible redemption as follows: Gross proceeds $ 230,000,000 Less: Fair value of Public Warrants at issuance (14,145,000 ) Offering costs allocated to Class A ordinary shares subject to possible redemption (11,700,550 ) Plus: Accretion of carrying value to redemption value 28,145,550 Class A ordinary shares subject to possible redemption $ 232,300,000

Shareholders' Equity (Deficit)

Shareholders' Equity (Deficit)	3 Months Ended
Shareholders' Equity (Deficit)	Dec. 31, 2020
Stockholders' Equity Note [Abstract]
Shareholders' Equity (Deficit)	Note 9—Shareholders’ Equity (Deficit) 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. 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 concurrently with or immediately following the consummation of the initial Business Combination on a one-for-one sub-divisions, deemed issued, by the Company in connection with or in relation to the consummation of the initial Business Combination, excluding any Class A ordinary shares or equity-linked securities exercisable for or convertible into Class A ordinary shares issued, or to be issued, to any seller in the initial Business Combination and any private placement warrants issued to the Sponsor, officers or directors upon conversion of Working Capital Loans; provided that such conversion of Founder Shares will never occur on a less than one-for-one Preference Shares

Fair Value Measurements

Fair Value Measurements	3 Months Ended
Fair Value Measurements	Dec. 31, 2020
Fair Value Disclosures [Abstract]
Fair Value Measurements	Note 10—Fair Value Measurements The following table presents information about the Company’s financial assets that are measured at fair value on a recurring basis as of December 31, 2020 by level within the fair value hierarchy: Fair Value Measured as of December 31, 2020 Level 1 Level 2 Level 3 Total Assets: Investments held in Trust Account $ 232,300,970 $ — $ — $ — Liabilities: Stock warrant liabilities-Public warrants — — 15,870,000 15,870,000 Stock warrant liabilities-Private warrants — — 12,460,000 12,460,000 Total fair value $ 232,300,970 $ — $ 28,330,000 $ 28,330,000 Transfers to/from Levels 1, 2, and 3 are recognized at the end of the reporting period. There were no transfers between levels of the hierarchy during the period from September 25, 2020 (inception) through December 31, 2020. The fair value of the Public Warrants issued in connection with the Public Offering was initially and subsequently measured using a Monte Carlo simulation model at each measurement date. The fair value of Private Warrants was calculated using the Black-Scholes Option Pricing Model. For the period from September 25, 2020 (inception) through December 31, 2020, the Company recognized a charge to the statement of operations resulting from an increase in the fair value of liabilities of approximately $5.3 million presented as change in fair value of derivative warrant liabilities on the accompanying statement of operations. The estimated fair value of the Private Placement Warrants, and the Public Warrants prior to being separately listed and traded, is determined using Level 3 inputs. Inherent in Monte Carlo and Black-Scholes Option Pricing Models are assumptions related to expected stock-price volatility, expected life, risk-free interest rate and dividend yield. The Company estimates the volatility of its Class A ordinary shares warrants based on implied volatility from the Company’s traded warrants and from historical volatility of select peer company’s Class A ordinary shares that matches the expected remaining life of the warrants. The risk-free interest rate is based on the U.S. Treasury zero-coupon The dividend rate is based on the historical rate, which the Company anticipates remaining Information regarding Level 3 fair value measurements inputs at their measurement: As of As of Stock Price 9.38 9.68 Option term (in years) 5.75 5.67 Volatility 23.0 % 23.2 % Risk-free interest rate 0.52 % 0.46 % Dividend yield 0 % 0 % The change in the fair value of the derivative warrant liabilities measured with Level 3 inputs for the period from September 25, 2020 (inception) through December 31, 2020 is summarized as follows: Derivative warrant liabilities as of December 4, 2020 $ 25,537,000 Change in fair value of derivative warrant liabilities 2,793,000 Derivative warrant liabilities as of December 31, 2020 $ 28,330,000

Subsequent events

Subsequent events	3 Months Ended
Subsequent events	Dec. 31, 2020
Subsequent Events [Abstract]
Subsequent events	Note 11—Subsequent Events The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the financial statements were issued. Based upon this review, other than as

Basis of Presentation and Sum_2

Basis of Presentation and Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The Company’s financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the SEC. As described in Note 2—Restatement of Previously Issued Financial Statements, the Company’s financial statements for the period from September 25, 2020 (inception) through December 31, 2020 (the “Affected Period”), are restated in this Annual Report on Form 10-K/A
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 auditor 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 stockholder 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 This may make comparison of the Company’s financial statements with another public company that is neither an emerging growth company nor an emerging growth company that has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosures of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. 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. One of the more significant accounting estimates included in these financial statements
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 December 31, 2020.
Investments Held in Trust Account	Investments Held in Trust Account Upon the closing of the Initial Public Offering and the Private Placement, the Company was required to place net proceeds of the Initial Public Offering and certain of the proceeds of the Private Placement in a Trust Account, which may be invested in 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 in money market funds meeting certain conditions under Rule 2a-7
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash accounts in a financial institution, which, at times, may exceed the Federal Depository Insurance Coverage of $250,000, and investments held in Trust Account. At December 31, 2020, the Company has not experienced losses on these accounts and management believes the Company is not exposed to significant risks on such accounts.
Fair Value Measurements	Fair Value Measurement 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. U.S. 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 include: • Level 1, defined as observable inputs such as quoted prices 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. The fair value of Public Warrants was calculated using a Monte Carlo simulation model, and the fair value of Private Warrants was calculated using the Black-Scholes Option Pricing Model.
Fair Value of Financial Instruments	Fair Value of Financial Instruments As of December 31, 2020, the carrying values of cash, prepaid expenses, due from related party, accounts payable and accrued expenses approximate their fair values due to the short-term nature of the instruments. As of December 31, 2020, the Company’s portfolio of investments held in the Trust Account is comprised entirely of investments in money market funds that invest in U.S. government securities. The Company uses NAV as a practical expedient to fair value for its investments in money market funds with published NAV.
Offering Costs Associated with the Initial Public Offering	Offering Costs Associated with the Initial Public Offering Offering costs consisted of underwriting, legal, accounting, underwriting commissions and other costs incurred that were directly related to the Initial Public Offering. Offering costs are allocated to the separable financial instruments issued in the Initial Public Offering based on a relative fair value basis, compared to total proceeds received. Offering costs associated with warrant liabilities are expensed as incurred, presented as non-operating
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 FASB 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. 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 uncertain future events. Accordingly, at December 31, 2020, 23,000,000 Class A ordinary shares subject to possible redemption are presented as temporary equity, outside of the shareholders’ equity section of the Company’s balance sheet. Under ASC 480-10-S99, the Company has elected to recognize changes in the redemption value immediately as they occur and adjust the carrying value of the security to equal the redemption value at the end of each reporting period. This method views the end of the reporting period as if it were also the redemption date for the security.
Net Income (Loss) Per Share	Net Income (Loss) Per Ordinary Share The Company has two classes of shares: 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 computed by dividing net income (loss) by the weighted-average number of ordinary shares outstanding during the periods. We do not consider the effect the warrants sold in the IPO and the private placement, an aggregate of warrants, would have on diluted net income (loss) per share if exercised to purchase the Company’s Class A ordinary shares because their exercise is contingent upon future events and their inclusion would be anti-dilutive under the treasury stock method. As a result, diluted net income (loss) per share is the same as basic net income (loss) per share for the period from September 25, 2020 (inception) through December 31, 2020. Accretion associated with the Class A ordinary shares subject to possible redemption is excluded from earnings per share as the redemption value approximates fair value. The following table reflects the calculation of basic and diluted net loss per share: For The Period From September 25, 2020 (inception) through December 31, 2020 Class A Class B Basic and diluted net loss per ordinary share: Numerator: Allocation of net loss $ (3,494,039 ) $ (2,691,061 ) Denominator: Basic and diluted weighted average ordinary shares outstanding 6,778,947 5,221,053 Basic and diluted net loss per ordinary share $ (0.52 ) $ (0.52 )
Derivative Warrant Liabilities	Derivative Warrant Liabilities The Company does not use derivative instruments to hedge its exposures to cash flow, market or foreign currency risks. Management evaluates all of the Company’s financial instruments, including issued warrants to purchase its Class A ordinary shares, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives, pursuant to ASC 480 and ASC 815-15. re-assessed The Company issued 11,500,000 warrants to purchase Class A ordinary shares to investors in the Company’s Initial Public Offering and simultaneously issued 8,900,000 Private Placement Warrants. All of the Company’s outstanding warrants are recognized as derivative liabilities in accordance with ASC 815-40. re-measurement non-current
Income Taxes	Income Taxes FASB ASC Topic 740, “Income Taxes” 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 to be sustained upon examination by taxing authorities. There were unrecognized tax benefits as of December 31, 2020. The Company’s management determined that the Cayman Islands is the Company’s only major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. No amounts were accrued for the payment of interest and penalties as of December 31, 2020. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is subject to income tax examinations by major taxing authorities since inception. There is currently no taxation imposed on income by the Government of the Cayman Islands. In accordance with Cayman income tax regulations, income taxes are not levied on the Company. Consequently, income taxes are not reflected in the Company’s financial statements. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In August 2020, the FASB issued ASU No. 2020-06, Debt-Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’ Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’ Own Equity

Restatement of Previously Iss_2

Restatement of Previously Issued Financial Statements (Tables)	3 Months Ended
	Dec. 31, 2020
Prior Period Adjustment [Abstract]
Summary of Restatement of Previously Issued Financial Statements	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 December 31, 2020: As of December 31, 2020 As Reported As Previously Restated in 10-K/A Amendment No. 1 Adjustment As Restated Class A ordinary shares subject to possible redemption 192,994,340 39,305,660 232,300,000 Class A ordinary shares 389 (389 ) — Class B ordinary shares 575 — 575 Additional paid-in capital 11,184,146 (11,184,146 ) — Accumulated deficit (6,185,101 ) (28,121,125 ) (34,306,226 ) Total shareholders’ equity (deficit) $ 5,000,009 $ (39,305,660 ) $ (34,305,651 ) The Company’s statement of shareholders’ equity (deficit) 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 statement of cash flows for the period from September 25, 2020 (inception) through December 31, 2020: For the Period From September 25, 2020 (Inception) Through December 31, 2020 As Reported As Previously Restated in 10-K/A Amendment No. 1 Adjustment As Restated Supplemental Disclosure of Noncash Financing Activities: Value of Class A ordinary shares subject to possible redemption $ 195,869,928 $ (195,869,928 ) $ — Change in value of Class A ordinary shares subject to possible redemption $ (2,875,588 ) $ 2,875,588 $ — The impact to the reported amounts of weighted average shares outstanding and basic and diluted earnings per share is presented below for the period from September 25, 2020 (inception) through December 31, 2020: Earnings (Loss) Per Share As Reported As Previously Restated in 10-K/A Amendment No. 1 Adjustment As Restated For the Period From September 25, 2020 (Inception) Through December 31, 2020 Net loss $ (6,185,101 ) $ — $ (6,185,101 ) Weighted average shares outstanding - Class A ordinary shares 23,000,000 (16,221,053 ) 6,778,947 Basic and diluted loss per share - Class A ordinary shares $ — $ (0.52 ) $ (0.52 ) Weighted average shares outstanding - Class B ordinary shares 5,213,158 7,895 5,221,053 Basic and diluted loss per share - Class B ordinary shares $ (1.19 ) $ 0.67 (0.52 ) 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 December 4, 2020: As Reported As Previously Restated in 10-K/A Amendment No. 1 Adjustment As Restated As of December 4, 2020 Class A ordinary shares subject to possible redemption 195,869,928 36,430,072 232,300,000 Class A ordinary shares 336 (336 ) — Class B ordinary shares 575 — 575 Additional paid-in capital 5,816,611 (5,816,611 ) — Accumulated deficit (817,516 ) (30,613,125 ) (31,430,641 ) Total shareholders’ equity (deficit) $ 5,000,006 $ (36,430,072 ) $ (31,430,066 )

Basis of Presentation and Sum_3

Basis of Presentation and Summary of Significant Accounting Policies (Table)	3 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Schedule of Basic and Diluted Net Income (loss) Per Share of Ordinary Share	The following table reflects the calculation of basic and diluted net loss per share: For The Period From September 25, 2020 (inception) through December 31, 2020 Class A Class B Basic and diluted net loss per ordinary share: Numerator: Allocation of net loss $ (3,494,039 ) $ (2,691,061 ) Denominator: Basic and diluted weighted average ordinary shares outstanding 6,778,947 5,221,053 Basic and diluted net loss per ordinary share $ (0.52 ) $ (0.52 )

Class A Ordinary Shares Subje_2

Class A Ordinary Shares Subject to Possible Redemption (Tables)	3 Months Ended
	Dec. 31, 2020
Temporary Equity Disclosure [Abstract]
Summary of Class A Ordinary Shares Subject to Possible Redemption	The Class A ordinary shares issued in the Initial Public Offering were recognized in Class A ordinary shares subject to possible redemption as follows: Gross proceeds $ 230,000,000 Less: Fair value of Public Warrants at issuance (14,145,000 ) Offering costs allocated to Class A ordinary shares subject to possible redemption (11,700,550 ) Plus: Accretion of carrying value to redemption value 28,145,550 Class A ordinary shares subject to possible redemption $ 232,300,000

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
Fair Value Measurements (Tables)	Dec. 31, 2020
Fair Value Disclosures [Abstract]
Summary Of Value Measurements, Recurring and Nonrecurring Basis	The following table presents information about the Company’s financial assets that are measured at fair value on a recurring basis as of December 31, 2020 by level within the fair value hierarchy: Fair Value Measured as of December 31, 2020 Level 1 Level 2 Level 3 Total Assets: Investments held in Trust Account $ 232,300,970 $ — $ — $ — Liabilities: Stock warrant liabilities-Public warrants — — 15,870,000 15,870,000 Stock warrant liabilities-Private warrants — — 12,460,000 12,460,000 Total fair value $ 232,300,970 $ — $ 28,330,000 $ 28,330,000
Summary Of Quantitative Information Regarding Fair Value Measurements	Information regarding Level 3 fair value measurements inputs at their measurement: As of As of Stock Price 9.38 9.68 Option term (in years) 5.75 5.67 Volatility 23.0 % 23.2 % Risk-free interest rate 0.52 % 0.46 % Dividend yield 0 % 0 %
Summary Of Reconciliation Of Warrant Liabilities Measured At Fair Value	The change in the fair value of the derivative warrant liabilities measured with Level 3 inputs for the period from September 25, 2020 (inception) through December 31, 2020 is summarized as follows: Derivative warrant liabilities as of December 4, 2020 $ 25,537,000 Change in fair value of derivative warrant liabilities 2,793,000 Derivative warrant liabilities as of December 31, 2020 $ 28,330,000

Description Of Organization A_2

Description Of Organization And Business Operations - Additional Information (Detail) - USD ($)	Dec. 04, 2020	Dec. 31, 2020
Entity Incorporation, date of incorporation		Sep. 25, 2020
Shares issued price per share		$ 10.10
Proceeds from issuance of IPO		$ 230,000,000
Deferred underwriting commissions	$ 8,100,000	$ 8,050,000
Restricted investments term		185 days
Minimum networth to effect business combination		$ 5,000,001
Expenses payable on dissolution		100,000
Cash		1,600,000
Working capital (deficit)		2,100,000
Promissory note, outstanding amount		25,000
Proceeds from Related Party Debt		25,000
Repayments of Related Party Debt		64,453
Working capital loan		$ 0
Minimum [Member]
Percentage of the fair value of assets in trust account of the target company net of deferred undrwriting commissions and taxes		80.00%
Equity metohd investment ownership percentage		50.00%
Temporary equity, redemption price per share		$ 10.10
Private Placement Warrants [Member]
Class of warrants and rights issued during the period		8,900,000
Underwriters [Member]
Reimbursement received	700,000
Sponsor [Member] \| Commercial Paper [Member]
Promissory note, outstanding amount		$ 25,000
Proceeds from Related Party Debt		89,000
Repayments of Related Party Debt		64,000
Sponsor [Member] \| Commercial Paper [Member] \| Liquidity and Capital Resources [Member]
Promissory note		$ 25,000
Sponsor [Member] \| Private Placement Warrants [Member]
Class of warrants and rights issued during the period		8,900,000
Class of warrants and rights issued, price per warrant		$ 1
Proceeds from issuance of warrants		$ 8,900,000
IPO [Member]
Shares issued price per share		$ 10.10
Proceeds from issuance of IPO		$ 232,300,000
Offering costs	12,500,000
Maximum percentage of shares redeemed without prior consent from company		0.15
Maximum percentage of shares redeemed on non completion of business combination		1
IPO [Member] \| Underwriters [Member]
Deferred underwriting commissions	8,100,000
Reimbursement received	$ 700,000
IPO [Member] \| Class A Ordinary Shares [Member]
Stock issued during period shares	23,000,000
Shares issued price per share	$ 10
Proceeds from issuance of IPO	$ 230,000,000
Offering costs	$ 12,500,000
Over-Allotment Option [Member] \| Class A Ordinary Shares [Member]
Stock issued during period shares	3,000,000

Restatement of Previously Iss_3

Restatement of Previously Issued Financial Statements - Summary of Restatement Of Previously Issued Financial Statements (Detail) - USD ($)	3 Months Ended
	Dec. 31, 2020	Dec. 04, 2020	Sep. 24, 2020
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Class A ordinary shares subject to possible redemption	$ 232,300,000
Additional paid-in capital	0
Accumulated deficit	(34,306,226)
Total shareholders' equity (deficit)	(34,305,651)		$ 0
Net loss	(6,185,101)
Common Class A [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Ordinary Shares	0
Net loss	$ (3,494,039)
Weighted average Class ordinary shares outstanding, basic and diluted	6,778,947
Basic and diluted net income per ordinary share	$ (0.52)
Common Class B [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Ordinary Shares	$ 575
Net loss	$ (2,691,061)
Weighted average Class ordinary shares outstanding, basic and diluted	5,221,053
Basic and diluted net income per ordinary share	$ (0.52)
Previously Reported [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Class A ordinary shares subject to possible redemption	$ 192,994,340	$ 195,869,928
Additional paid-in capital	11,184,146	5,816,611
Accumulated deficit	(6,185,101)	(817,516)
Total shareholders' equity (deficit)	5,000,009	5,000,006
Value of Class A ordinary shares subject to possible redemption	195,869,928
Change in Class A ordinary shares subject to possible redemption	(2,875,588)
Net loss	(6,185,101)
Previously Reported [Member] \| Common Class A [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Ordinary Shares	$ 389	336
Weighted average Class ordinary shares outstanding, basic and diluted	23,000,000
Basic and diluted net income per ordinary share	$ 0
Previously Reported [Member] \| Common Class B [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Ordinary Shares	$ 575	575
Weighted average Class ordinary shares outstanding, basic and diluted	5,213,158
Basic and diluted net income per ordinary share	$ (1.19)
Adjustment [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Class A ordinary shares subject to possible redemption	$ 39,305,660	36,430,072
Additional paid-in capital	(11,184,146)	(5,816,611)
Accumulated deficit	(28,121,125)	(30,613,125)
Total shareholders' equity (deficit)	(39,305,660)	(36,430,072)
Value of Class A ordinary shares subject to possible redemption	(195,869,928)
Change in Class A ordinary shares subject to possible redemption	2,875,588
Net loss	0
Adjustment [Member] \| Common Class A [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Ordinary Shares	$ (389)	(336)
Weighted average Class ordinary shares outstanding, basic and diluted	(16,221,053)
Basic and diluted net income per ordinary share	$ (0.52)
Adjustment [Member] \| Common Class B [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Ordinary Shares	$ 0	0
Weighted average Class ordinary shares outstanding, basic and diluted	7,895
Basic and diluted net income per ordinary share	$ 0.67
As Restated [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Class A ordinary shares subject to possible redemption	$ 232,300,000	232,300,000
Additional paid-in capital	0	0
Accumulated deficit	(34,306,226)	(31,430,641)
Total shareholders' equity (deficit)	(34,305,651)	(31,430,066)
Value of Class A ordinary shares subject to possible redemption	0
Change in Class A ordinary shares subject to possible redemption	0
Net loss	(6,185,101)
As Restated [Member] \| Common Class A [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Ordinary Shares	$ 0	0
Weighted average Class ordinary shares outstanding, basic and diluted	6,778,947
Basic and diluted net income per ordinary share	$ (0.52)
As Restated [Member] \| Common Class B [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Ordinary Shares	$ 575	$ 575
Weighted average Class ordinary shares outstanding, basic and diluted	5,221,053
Basic and diluted net income per ordinary share	$ (0.52)

Restatement of Previously Iss_4

Restatement of Previously Issued Financial Statements - Additional Information (Detail)	Dec. 31, 2020USD ($)
Prior Period Adjustment [Abstract]
Minimum networth to effect business combination	$ 5,000,001

Basis of Presentation and Sum_4

Basis of Presentation and Summary of Significant Accounting Policies - Schedule of Basic and Diluted Net Income (loss) Per Share of Ordinary Share (Details)	3 Months Ended
	Dec. 31, 2020USD ($)$ / sharesshares
Numerator:
Allocation of net income	$ (6,185,101)
Common Class A [Member]
Numerator:
Allocation of net income	$ (3,494,039)
Denominator:
Basic and diluted weighted average ordinary shares outstanding \| shares	6,778,947
Basic and diluted net income per ordinary share \| $ / shares	$ (0.52)
Common Class B [Member]
Numerator:
Allocation of net income	$ (2,691,061)
Denominator:
Basic and diluted weighted average ordinary shares outstanding \| shares	5,221,053
Basic and diluted net income per ordinary share \| $ / shares	$ (0.52)

Basis of Presentation and Sum_5

Basis of Presentation and Summary of Significant Accounting Policies - Additional Information (Detail)	3 Months Ended
	Dec. 31, 2020USD ($)shares
Federal depository insurance coverage limit \| $	$ 250,000
Cash equivalents \| $	0
Unrecognized tax benefits \| $	0
Unrecognized tax benefits income tax penalties and interest accrued \| $	$ 0
Warrant [Member]
Antidilutive securities excluded from the computation of earnings per share \| shares	20,400,000
Public Warrants [Member]
Class of warrants and rights issued during the period \| shares	11,500,000
Private Placement Warrants [Member]
Class of warrants and rights issued during the period \| shares	8,900,000
Class A Ordinary Shares [Member]
Number of shares issued for possible redemption \| shares	23,000,000

Initial Public Offering - Addit

Initial Public Offering - Additional Information (Detail) - USD ($)	Dec. 04, 2020	Dec. 31, 2020
Initial Public Offering [Line Items]
Stock issued, Price per unit		$ 10.10
Deferred Underwriting Fee Payable NonCurrent	$ 8,100,000	$ 8,050,000
Stock Conversion Basis		one-for-one basis
Underwriters [Member]
Initial Public Offering [Line Items]
Reimbursement received	700,000
IPO [Member]
Initial Public Offering [Line Items]
Stock issued, Price per unit		$ 10.10
Offering costs	12,500,000
IPO [Member] \| Underwriters [Member]
Initial Public Offering [Line Items]
Deferred Underwriting Fee Payable NonCurrent	8,100,000
Reimbursement received	$ 700,000
Public Warrants [Member]
Initial Public Offering [Line Items]
Warrant exercise price		$ 11.50
Class A Ordinary Shares [Member]
Initial Public Offering [Line Items]
Stock Conversion Basis		one-half of one
Class A Ordinary Shares [Member] \| IPO [Member]
Initial Public Offering [Line Items]
Stock issued during period shares	23,000,000
Stock issued, Price per unit	$ 10
Proceeds From Issuance Of IPO	$ 230,000,000
Offering costs	$ 12,500,000
Class A Ordinary Shares [Member] \| Over-Allotment Option [Member]
Initial Public Offering [Line Items]
Stock issued during period shares	3,000,000
Class A Ordinary Shares [Member] \| Public Warrants [Member]
Initial Public Offering [Line Items]
Warrant exercise price		$ 11.50
Unit price disclosure		Each Unit consists of one Class A ordinary share and one-half of one redeemable warrant (each, a “Public Warrant”).
Shares issuable per warrant		1

Related Party Transactions - Ad

Related Party Transactions - Additional information (Detail) - USD ($)	Dec. 10, 2020	Nov. 16, 2020	Sep. 28, 2020	Dec. 31, 2020	Dec. 04, 2020
Related Party Transaction [Line Items]
Stock issued during period, value, issued for services				$ 25,000
Shares issued price per share				$ 10.10
Proceeds from warrants issued				$ 8,900,000
Proceeds from related party debt				25,000
Due from related party, Repaid				64,453
Promissory note, outstanding amount				25,000
Due from related party				1,637,690
Related party transaction, selling, general and administrative expenses from transactions with related party				10,000
Working Capital Loans
Related Party Transaction [Line Items]
Debt instrument, convertible, carrying amount of equity component				1,500,000
Due from related party				$ 0
Private Placement Warrants [Member]
Related Party Transaction [Line Items]
Warrant exercise price				$ 0.10
IPO [Member]
Related Party Transaction [Line Items]
Shares issued price per share				$ 10.10
Class A Ordinary Shares [Member]
Related Party Transaction [Line Items]
Common stock, shares outstanding				23,000,000
Class A Ordinary Shares [Member] \| Share Price Equals Or Exceeds Twelve USD [Member] \| Share Price More Than Or Equals To USD Twelve [Member]
Related Party Transaction [Line Items]
Share price				$ 12
Class A Ordinary Shares [Member] \| Private Placement Warrants [Member]
Related Party Transaction [Line Items]
Warrant exercise price				$ 11.50
Class A Ordinary Shares [Member] \| IPO [Member]
Related Party Transaction [Line Items]
Shares issued price per share					$ 10
Class B ordinary shares [Member]
Related Party Transaction [Line Items]
Common stock, shares outstanding				5,750,000
Founder Shares \| Share Price More Than Or Equals To USD Twelve [Member]
Related Party Transaction [Line Items]
Minimum lock In period to become effective after the closing of the initial Business Combination				1 year
Number of trading days determining Founder shares lock in period				20 days
Number of days determining Founder shares lock in period				30 days
Threshold number of trading days determining Founder shares lock in period				150 days
Warrant [Member] \| Working Capital Loans
Related Party Transaction [Line Items]
Debt instrument, convertible, conversion price				$ 1
Sponsor [Member]
Related Party Transaction [Line Items]
Related party transaction, selling, general and administrative expenses from transactions with related party				$ 10,000
Sponsor [Member] \| Office space administrative and support services [Member]
Related Party Transaction [Line Items]
Related party transaction, Amounts of transaction				10,000
Sponsor [Member] \| Commercial Paper [Member]
Related Party Transaction [Line Items]
Debt instrument, face amount			$ 250,000
Proceeds from related party debt			$ 89,000
Due from related party, Repaid	$ 64,000
Promissory note, outstanding amount				$ 25,000
Sponsor [Member] \| Private Placement Warrants [Member]
Related Party Transaction [Line Items]
Class of warrant or right, number of securities called by warrants or rights				1
Minimum lock In period for transfer, assign or sell warrants after completion of IPO				30 days
Sponsor [Member] \| IPO [Member] \| Commercial Paper [Member]
Related Party Transaction [Line Items]
Debt Instrument, interest rate, stated percentage			0.00%
Sponsor [Member] \| IPO [Member] \| Private Placement Warrants [Member]
Related Party Transaction [Line Items]
Warrants issued				8,900,000
Warrants issued price per warrant				$ 1
Proceeds from warrants issued				$ 8,900,000
Sponsor [Member] \| Class B ordinary shares [Member]
Related Party Transaction [Line Items]
Stock issued during period, shares, new issues			7,187,500
Stock forfeited		1,437,500
Common stock, shares outstanding		5,750,000
Stock forfeited value		$ 0
Sponsor [Member] \| Founder Shares
Related Party Transaction [Line Items]
Stock forfeited				750,000
Sponsor [Member] \| Founder Shares \| IPO [Member]
Related Party Transaction [Line Items]
Percentage of issued and outstanding ordinary shares		20.00%
Sponsor [Member] \| Founder Shares \| Class B ordinary shares [Member]
Related Party Transaction [Line Items]
Stock issued during period, value, issued for services			$ 25,000
Stock issued during period, shares, new issues			7,187,500
Shares issued price per share			$ 0.0001
Trepont Acquisition One LLC
Related Party Transaction [Line Items]
Due from related party				$ 1,637,000

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) - USD ($)	Dec. 04, 2020	Dec. 31, 2020
Other Commitments [Line Items]
Deferred Underwriting Fee Payable NonCurrent	$ 8,100,000	$ 8,050,000
Term of option for underwriters to purchase additional units to cover over-allotments	45 days
Additional units that can be purchased to cover over-allotments (in shares)	3,000,000
Underwriting Agreement [Member]
Other Commitments [Line Items]
Deferred Underwriting Fee Payable Per Unit		$ 0.35
Deferred Underwriting Fee Payable NonCurrent		$ 8,100,000
Reimbursement received		$ 700,000
Underwriting Agreement [Member] \| IPO [Member]
Other Commitments [Line Items]
Underwriting discount paid per unit		$ 0.20
Underwriting expense paid		$ 4,600,000

Derivative Warrant Liabilities

Derivative Warrant Liabilities - Additional Information (Detail)	3 Months Ended
	Dec. 31, 2020USD ($)$ / sharesshares
Warrants And Rights Note Disclosure [Line Items]
Percentage of proceeds from issuances to total equity proceeds	60.00%
Number Of Trading Days Determining Class Of Warrant Exercise Price	10 days
Share Price Equals Or Exceeds Eighteen USD [Member] \| Maximum [Member]
Warrants And Rights Note Disclosure [Line Items]
Warrant exercise price percentage	180.00%
Share Price Equals Or Exceeds Eighteen USD [Member] \| Minimum [Member]
Warrants And Rights Note Disclosure [Line Items]
Warrant exercise price percentage	100.00%
Share Price More Than Or Equals To USD Eighteen [Member]
Warrants And Rights Note Disclosure [Line Items]
Redemption period	30 days
Class A Ordinary Shares [Member] \| Share Price Below Nine Point Twenty USD [Member]
Warrants And Rights Note Disclosure [Line Items]
Share price	$ 9.20
Class A Ordinary Shares [Member] \| Share Price Less Than Nine Point Twenty USD [Member]
Warrants And Rights Note Disclosure [Line Items]
Share price	9.20
Class A Ordinary Shares [Member] \| Share Price Equals Or Exceeds Ten USD [Member]
Warrants And Rights Note Disclosure [Line Items]
Share price	10
Class A Ordinary Shares [Member] \| Share Price Equals Or Exceeds Eighteen USD [Member]
Warrants And Rights Note Disclosure [Line Items]
Share price	$ 18
Class A Ordinary Shares [Member] \| Share Price Less Than Eighteen USD [Member]
Warrants And Rights Note Disclosure [Line Items]
Number of trading days determining fair market value	10 days
Securities called by each warrant \| shares	0.361
Class A Ordinary Shares [Member] \| Share Price Ten USD [Member]
Warrants And Rights Note Disclosure [Line Items]
Share price	$ 10
Class A Ordinary Shares [Member] \| Share Price Eighteen USD [Member]
Warrants And Rights Note Disclosure [Line Items]
Share price	$ 18
Common Stock [Member] \| Share Price Less Than Or Equals To USD Nine Point Two [Member]
Warrants And Rights Note Disclosure [Line Items]
Warrant exercise price percentage	115.00%
Public Warrants [Member]
Warrants And Rights Note Disclosure [Line Items]
Warrants outstanding \| $	$ 11,500,000
Warrants exercisable terms in days	30 days
Warrants exercisable terms in months	12 months
Threshold number of days after closing of initial Business Combination to file with the SEC	15 days
Effective business days after the closing of the initial Business Combination to file with the SEC	60 days
Effective day for registration statement issuable upon exercise of the warrant	60 days
Warrant exercise price	$ 11.50
Warrants and Rights Outstanding, Term	5 years
Warrant redemption price	$ 0.01
Warrant, Minimum notice of redemption period	30 days
Public Warrants [Member] \| Share Price Equals Or Exceeds Ten USD [Member]
Warrants And Rights Note Disclosure [Line Items]
Share price	$ 10
Public Warrants [Member] \| Share Price Equals Or Exceeds Eighteen USD [Member]
Warrants And Rights Note Disclosure [Line Items]
Number of trading days determining warrant redemption	20 days
Number of days determining warrant redemption	30 days
Public Warrants [Member] \| Share Price Less Than Eighteen USD [Member]
Warrants And Rights Note Disclosure [Line Items]
Share price	$ 18
Public Warrants [Member] \| Class A Ordinary Shares [Member]
Warrants And Rights Note Disclosure [Line Items]
Warrant exercise price	$ 11.50
Securities called by each warrant \| shares	1
Private Placement Warrants [Member]
Warrants And Rights Note Disclosure [Line Items]
Warrants outstanding \| $	$ 8,900,000
Warrant exercise price	$ 0.10
Warrants lock in period	30 days
Private Placement Warrants [Member] \| Class A Ordinary Shares [Member]
Warrants And Rights Note Disclosure [Line Items]
Warrant exercise price	$ 11.50

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)	3 Months Ended
	Dec. 31, 2020USD ($)
Gross proceeds	$ 230,000,000
Fair value of Public Warrants at issuance	(14,145,000)
Offering costs allocated to Class A ordinary shares subject to possible redemption	(11,700,550)
Accretion of carrying value to redemption value	28,145,550
Class A ordinary shares subject to possible redemption	$ 232,300,000

Class A Ordinary Shares Subje_4

Class A Ordinary Shares Subject to Possible Redemption - Additional Information (Detail)	Dec. 31, 2020shares
Common Class A [Member]
Temporary Equity, Shares Issued	23,000,000

Shareholders' Equity (Deficit)

Shareholders' Equity (Deficit) - Additional Information (Detail) - $ / shares	Nov. 16, 2020	Sep. 28, 2020	Dec. 31, 2020
Preferred stock, shares authorized			1,000,000
Preferred stock, shares issued			0
Preferred stock, shares outstanding			0
Percentage of issued and outstanding ordinary shares owned			20.00%
Common Stock, Voting rights			one
Common Stock, Conversion basis			one-for-one basis
Percentage of outstanding ordinary shares			20.00%
Preferred stock, par value			$ 0.0001
Common Class A [Member]
Common stock, par value			$ 0.0001
Common stock, shares authorized			200,000,000
Common stock, shares issued			23,000,000
Common stock, shares outstanding			23,000,000
Common Stock, Conversion basis			one-half of one
Common Class B [Member]
Common stock, par value			$ 0.0001
Common stock, shares authorized			20,000,000
Common stock, shares issued			5,750,000
Common stock, shares outstanding			5,750,000
Sponsor [Member] \| Common Class B [Member]
Common stock, shares outstanding	5,750,000
Stock forfeited	1,437,500
Stock issued during period, shares, new issues		7,187,500
Sponsor [Member] \| Common Class B [Member] \| Over-Allotment Option [Member]
Stock forfeited			750,000

Fair Value Measurements - Summa

Fair Value Measurements - Summary Of Value Measurements, Recurring and Nonrecurring Basis (Detail)	Dec. 31, 2020USD ($)
Public Warrants [Member]
Liabilities, Fair Value Disclosure [Abstract]
Warrants And Rights Outstanding	$ 11,500,000
Fair Value, Recurring [Member]
Liabilities, Fair Value Disclosure [Abstract]
Warrants And Rights Outstanding	28,330,000
Fair Value, Recurring [Member] \| Level 1 [Member]
Assets, Fair Value Disclosure [Abstract]
Investments held in Trust Account	232,300,970
Fair Value, Recurring [Member] \| Level 3 [Member]
Liabilities, Fair Value Disclosure [Abstract]
Warrants And Rights Outstanding	28,330,000
Fair Value, Recurring [Member] \| Public Warrants [Member]
Liabilities, Fair Value Disclosure [Abstract]
Warrants And Rights Outstanding	15,870,000
Fair Value, Recurring [Member] \| Public Warrants [Member] \| Level 3 [Member]
Liabilities, Fair Value Disclosure [Abstract]
Warrants And Rights Outstanding	15,870,000
Fair Value, Recurring [Member] \| Private Warrants [Member]
Liabilities, Fair Value Disclosure [Abstract]
Warrants And Rights Outstanding	12,460,000
Fair Value, Recurring [Member] \| Private Warrants [Member] \| Level 3 [Member]
Liabilities, Fair Value Disclosure [Abstract]
Warrants And Rights Outstanding	$ 12,460,000

Fair Value Measurements - Sum_2

Fair Value Measurements - Summary Of Quantitative Information Regarding Fair Value Measurements (Detail) - Level 3 [Member]	Dec. 31, 2020yr	Dec. 04, 2020yr
Share Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and Rights Outstanding	9.68	9.38
Term [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and Rights Outstanding	5.67	5.75
Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and Rights Outstanding	0.232	0.230
Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and Rights Outstanding	0.0046	0.0052
Dividend yield [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and Rights Outstanding	0	0

Fair Value Measurements - Sum_3

Fair Value Measurements - Summary Of Reconciliation Of Warrant Liabilities Measured At Fair Value (Detail) - Level 3 [Member]	3 Months Ended
	Dec. 31, 2020USD ($)
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Derivative warrant liabilities as of January 1, 2021	$ 25,537,000
Change in fair value of derivative warrant liabilities	2,793,000
Derivative warrant liabilities as of September 30, 2021	$ 28,330,000

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Detail)	3 Months Ended
Fair Value Measurements - Additional Information (Detail)	Dec. 31, 2020USD ($)	Dec. 04, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Change in fair value of warrant derivative liabilities	$ 5,285,000
Fair Value, Inputs, Level 3 [Member] \| Measurement Input, Expected Dividend Rate [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Dividend rate	0	0