Cepton (CPTN) S-1/A 11 Apr 22 IPO registration (amended) Financial data

Document And Entity Information

Document And Entity Information	12 Months Ended
	Dec. 31, 2021
Document Information Line Items
Entity Registrant Name	CEPTON, INC.
Document Type	S-1/A
Amendment Flag	true
Amendment Description	AMENDMENT NO. 1
Entity Central Index Key	0001498233
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Incorporation, State or Country Code	DE

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2021	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020
Current assets:
Cash and cash equivalents	$ 3,654		$ 11,312
Short-term investments	2,836		32,058
Accounts receivable, net of allowance for doubtful accounts of $0 and $0, respectively	500		285
Inventories	2,523		3,394
Prepaid expenses and other current assets	6,998		1,134
Total current assets	16,511		48,183
Property and equipment, net	480		457
Other Assets	293		94
Total assets	17,284		48,734
Current liabilities:
Accounts payable	2,547		1,214
Accrued expenses and other current liabilities	2,777		1,565
Total current liabilities	5,324		2,779
Long-term debt			1,121
Other long-term liabilities	23		1,293
Total liabilities	5,347		5,193
Commitments and Contingencies
Stockholders’ deficit:
Common stock value
Additional paid-in capital	7,949		2,286
Accumulated other comprehensive income	(43)		(18)
Accumulated deficit	(95,439)		(58,197)
Total stockholders’ deficit	(87,533)		(55,929)
TOTAL LIABILITIES CONVERTIBLE PREFERRED STOCK AND STOCKHOLDERS’ DEFICIT	17,284		48,734
Growth Capital Acquisition Corp.
Current assets:
Cash and cash equivalents	108,396	$ 749,737		$ 2,043
Prepaid expenses	10,964	114,937		20,000
Total current assets	119,360	864,674		22,043
Investments held in Trust Account	172,520,445	172,505,514
Total assets	172,639,805	173,370,188		22,043
Current liabilities:
Accrued expenses and other current liabilities	1,372,463	73,756		20,000
Franchise tax payable	200,000
Total current liabilities	1,572,463	73,756		20,000
Warrant liability	12,471,750	7,141,500
Total liabilities	14,044,213	7,215,256		20,000
Commitments and Contingencies
Common stock subject to possible redemption value	172,500,000	172,500,000
Preferred stock, value
Stockholders’ deficit:
Additional paid-in capital				148,269
Accumulated deficit	(13,904,839)	(6,345,499)		(146,657)
Total stockholders’ deficit	(13,904,408)	(6,345,068)		2,043
TOTAL LIABILITIES CONVERTIBLE PREFERRED STOCK AND STOCKHOLDERS’ DEFICIT	172,639,805	173,370,188		22,043
Convertible Preferred Stock
Current liabilities:
Preferred stock, value	99,470		99,470
Class F Stock
Stockholders’ deficit:
Common stock value
Total stockholders’ deficit
Class A Common Stock | Growth Capital Acquisition Corp.
Stockholders’ deficit:
Common stock value
Class B Common Stock | Growth Capital Acquisition Corp.
Stockholders’ deficit:
Common stock value	$ 431	$ 431		$ 431

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Dec. 31, 2021	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020
Accounts receivable, net of allowance for doubtful accounts (in Dollars)	$ 0		$ 0
Common stock par value (in Dollars per share)	$ 0.00001		$ 0.00001
Common stock shares authorized	75,000,000		75,000,000
Common stock shares issued	27,618,907		27,184,882
Common stock shares outstanding	27,618,907		27,184,882
Growth Capital Acquisition Corp.
Preferred stock par value (in Dollars per share)	$ 0.0001	$ 0.0001		$ 0.0001
Preferred stock, shares authorized	1,000,000	1,000,000		1,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock subject to possible redemption	17,250,000	17,250,000		0
Common stock subject to possible redemption per share (in Dollars per share)	$ 10	$ 10		$ 10
Convertible Preferred Stock
Preferred stock par value (in Dollars per share)	$ 0.00001		$ 0.00001
Preferred stock, shares authorized	22,806,009		22,806,009
Preferred stock, shares issued	21,671,491		21,671,491
Preferred stock, shares outstanding	21,671,491		21,671,491
Aggregate liquidation preference (in Dollars)	$ 96,700		$ 96,700
Class F Stock
Common stock par value (in Dollars per share)	$ 0.0001		$ 0.0001
Common stock shares authorized	8,402,000		8,402,000
Common stock shares issued	8,372,143		8,372,143
Common stock shares outstanding	8,372,143		8,372,143
Class A Common Stock | Growth Capital Acquisition Corp.
Common stock par value (in Dollars per share)	$ 0.0001	$ 0.0001		$ 0.0001
Common stock shares authorized	100,000,000	100,000,000		100,000,000
Common stock shares issued
Common stock shares outstanding				0
Class B Common Stock | Growth Capital Acquisition Corp.
Common stock par value (in Dollars per share)	$ 0.0001	$ 0.0001		$ 0.0001
Common stock shares authorized	10,000,000	10,000,000		10,000,000
Common stock shares issued	4,312,500	4,312,500		4,312,500
Common stock shares outstanding	4,312,500	4,312,500		4,312,500

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Loss - USD ($)	3 Months Ended		9 Months Ended				12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2021	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020	Dec. 31, 2021	Dec. 31, 2020
Lidar Sensor and Prototype Revenue							$ 2,919,000	$ 2,006,000
Development Revenue							1,583,000
Total Revenue							4,502,000	2,006,000
Lidar Sensor and Prototype Cost of Revenue							3,952,000	3,746,000
Development Cost of Revenue							442,000
Total Cost of Revenue							4,394,000	3,746,000
Gross Margin (Loss)							108,000	(1,740,000)
Operating expenses:
Research and development							24,158,000	11,666,000
Selling, general and administrative							14,286,000	6,170,000
Total operating expenses							38,444,000	17,836,000
Operating loss							(38,336,000)	(19,576,000)
Other income (expense), net							1,099,000	(181,000)
Interest income, net							15,000	149,000
Loss before income taxes							(37,222,000)	(19,608,000)
Provision for income taxes							(20,000)	(26,000)
Net income (loss)							(37,242,000)	(19,634,000)
Other comprehensive loss, net of tax:
Changes in unrealized gain (loss) on available-for-sale securities							(4,000)	3,000
Foreign currency translation adjustments							(21,000)	(11,000)
Total other comprehensive loss, net of tax							(25,000)	(8,000)
Comprehensive loss							$ (37,267,000)	$ (19,642,000)
Other income (loss):
Net loss per share, basic and diluted (in Dollars per share)							$ (1.36)	$ (0.73)
Weighted-average shares used in computing net loss per share, basic and diluted (in Shares)							27,412,353	27,068,162
Growth Capital Acquisition Corp.
Operating expenses:
Operating loss	$ (1,161,675)	$ (114)	$ (2,245,231)	$ (93,265)	$ (114)	$ (9,683)
Provision for income taxes						32
Net income (loss)	360,709	(114)	(7,559,340)	8,261,624	(114)	(9,715)
Other comprehensive loss, net of tax:
General and administrative expenses	1,161,675	114	2,245,231	93,265	114	9,683
Other Income:
Warrant transaction costs				(292,875)
Excess value of UW warrants				(1,293,750)
Interest income and realized gain from sale of treasury securities				5,514
Other income (loss):
Unrealized gain (loss) on FV changes of warrants	1,518,000		(5,330,250)	$ 9,936,000
Interest income	$ 4,384		$ 16,141
Class A Common Stock
Other income (loss):
Net loss per share, basic and diluted (in Dollars per share)	$ 0.02		$ (0.35)
Class A Common Stock | Growth Capital Acquisition Corp.
Other income (loss):
Net loss per share, basic and diluted (in Dollars per share)	$ 0.02		$ (0.35)	$ 1.17		$ 0
Weighted-average shares used in computing net loss per share, basic and diluted (in Shares)	17,250,000		17,250,000	2,741,096
Class B Common Stock
Other income (loss):
Net loss per share, basic and diluted (in Dollars per share)	$ 0.02	$ 0	$ (0.35)		$ 0
Class B Common Stock | Growth Capital Acquisition Corp.
Other income (loss):
Net loss per share, basic and diluted (in Dollars per share)	$ 0.02		$ (0.35)	$ 1.17		$ 0
Weighted-average shares used in computing net loss per share, basic and diluted (in Shares)	4,312,500	4,312,500	4,312,500	4,312,500	4,312,500	3,750,000

Consolidated Statements of Conv

Consolidated Statements of Convertible Preferred Stock and Stockholders’ Deficit - USD ($)	ConvertiblePreferred Stock	Class F Stock	Class ACommon StockGrowth Capital Acquisition Corp	Class BCommon StockGrowth Capital Acquisition Corp	Common Stock	Additional Paid-in CapitalGrowth Capital Acquisition Corp	Additional Paid-in Capital	Accumulated Other Comprehensive Gain (Loss)	Accumulated DeficitGrowth Capital Acquisition Corp	Accumulated Deficit	Growth Capital Acquisition Corp	Total
Balance at Mar. 31, 2019				$ 431		$ 139,269			$ (136,942)		$ 2,758
Balance (in Shares) at Mar. 31, 2019				4,312,500
Contribution from stockholder						9,000					9,000
Net income (loss)									(9,715)		(9,715)
Balance at Mar. 31, 2020				$ 431		148,269			(146,657)		2,043
Balance (in Shares) at Mar. 31, 2020				4,312,500
Balance at Dec. 31, 2019	$ 46,847,000						$ 1,336,000	$ (10,000)		$ (38,563,000)		$ (37,237,000)
Balance (in Shares) at Dec. 31, 2019	15,342,075	8,402,000			27,004,791
Issuance of Series C convertible preferred stock in exchange for cash, net of issuance costs	$ 52,623,000
Issuance of Series C convertible preferred stock in exchange for cash, net of issuance costs (in Shares)	6,299,559
Stock transfer (in Shares)	29,857	(29,857)
Issuance of common stock upon exercise of stock options							225,000					$ 225,000
Issuance of common stock upon exercise of stock options (in Shares)					180,091							305,091
Stock-based compensation							725,000					$ 725,000
Unrealized gain on available-for-sale, net of tax								3,000				3,000
Foreign currency translation adjustment								(11,000)				(11,000)
Net income (loss)										(19,634,000)		(19,634,000)
Balance at Dec. 31, 2020	$ 99,470,000			$ 431		152,355	2,286,000	(18,000)	(146,771)	(58,197,000)	6,015	(55,929,000)
Balance (in Shares) at Dec. 31, 2020	21,671,491	8,372,143		4,312,500	27,184,882
Balance at Mar. 31, 2020				$ 431		148,269			(146,657)		2,043
Balance (in Shares) at Mar. 31, 2020				4,312,500
Net income (loss)
Balance at Jun. 30, 2020				$ 431		148,269			(146,657)		2,043
Balance (in Shares) at Jun. 30, 2020				4,312,500
Balance at Mar. 31, 2020				$ 431		148,269			(146,657)		2,043
Balance (in Shares) at Mar. 31, 2020				4,312,500
Net income (loss)											(114)
Balance at Dec. 31, 2020	$ 99,470,000			$ 431		152,355	2,286,000	(18,000)	(146,771)	(58,197,000)	6,015	(55,929,000)
Balance (in Shares) at Dec. 31, 2020	21,671,491	8,372,143		4,312,500	27,184,882
Balance at Mar. 31, 2020				$ 431		148,269			(146,657)		2,043
Balance (in Shares) at Mar. 31, 2020				4,312,500
Contribution from stockholder						4,086					4,086
Net income (loss)									8,261,624		8,261,624
Accretion of Class A common stocks subject to possible redemption						(152,355)			(14,460,466)		(14,612,821)
Class A common stock subject to possible redemption			$ (1,725)								(1,725)
Class A common stock subject to possible redemption (in Shares)			(17,250,000)
Balance at Mar. 31, 2021				$ 431					(6,345,499)		(6,345,068)
Balance (in Shares) at Mar. 31, 2021				4,312,500
Sale of 17,250,000 Units on February 2, 2021, net of warrant liability			$ 1,725								$ 1,725
Sale of 17,250,000 Units on February 2, 2021, net of warrant liability (in Shares)			17,250,000								17,250,000
Balance at Jun. 30, 2020				$ 431		148,269			(146,657)		$ 2,043
Balance (in Shares) at Jun. 30, 2020				4,312,500
Net income (loss)
Sale of common stock						4,086					4,086
Balance at Sep. 30, 2020				$ 431		152,355			(146,657)		6,129
Balance (in Shares) at Sep. 30, 2020				4,312,500
Net income (loss)									(114)		(114)
Balance at Dec. 31, 2020	$ 99,470,000			$ 431		152,355	2,286,000	(18,000)	(146,771)	(58,197,000)	6,015	(55,929,000)
Balance (in Shares) at Dec. 31, 2020	21,671,491	8,372,143		4,312,500	27,184,882
Issuance of common stock upon exercise of stock options							620,000					$ 620,000
Issuance of common stock upon exercise of stock options (in Shares)					434,025							359,025
Stock-based compensation							5,043,000					$ 5,043,000
Unrealized gain on available-for-sale, net of tax								(4,000)				(4,000)
Foreign currency translation adjustment								(21,000)				(21,000)
Net income (loss)										(37,242,000)		(37,242,000)
Balance at Dec. 31, 2021	$ 99,470,000			$ 431			7,949,000	(43,000)	(13,904,839)	(95,439,000)	(13,904,408)	(87,533,000)
Balance (in Shares) at Dec. 31, 2021	21,671,491	8,372,143		4,312,500	27,618,907
Balance at Mar. 31, 2021				$ 431					(6,345,499)		(6,345,068)
Balance (in Shares) at Mar. 31, 2021				4,312,500
Net income (loss)									(1,525,461)		(1,525,461)
Balance at Jun. 30, 2021				$ 431					(7,870,960)		(7,870,529)
Balance (in Shares) at Jun. 30, 2021				4,312,500
Balance at Mar. 31, 2021				$ 431					(6,345,499)		(6,345,068)
Balance (in Shares) at Mar. 31, 2021				4,312,500
Net income (loss)											(7,559,340)
Balance at Dec. 31, 2021	$ 99,470,000			$ 431			7,949,000	(43,000)	(13,904,839)	(95,439,000)	(13,904,408)	(87,533,000)
Balance (in Shares) at Dec. 31, 2021	21,671,491	8,372,143		4,312,500	27,618,907
Balance at Jun. 30, 2021				$ 431					(7,870,960)		(7,870,529)
Balance (in Shares) at Jun. 30, 2021				4,312,500
Net income (loss)									(6,394,588)		(6,394,588)
Balance at Sep. 30, 2021				$ 431					(14,265,548)		(14,265,117)
Balance (in Shares) at Sep. 30, 2021				4,312,500
Net income (loss)									360,709		360,709
Balance at Dec. 31, 2021	$ 99,470,000			$ 431			$ 7,949,000	$ (43,000)	$ (13,904,839)	$ (95,439,000)	$ (13,904,408)	$ (87,533,000)
Balance (in Shares) at Dec. 31, 2021	21,671,491	8,372,143		4,312,500	27,618,907

Consolidated Statements of Co_2

Consolidated Statements of Convertible Preferred Stock and Stockholders’ Deficit (Parentheticals)	12 Months Ended
	Mar. 31, 2021shares
Growth Capital Acquisition Corp
Sale of Units	17,250,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	9 Months Ended		12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2021	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)			$ (37,242,000)		$ (19,634,000)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization			210,000		184,000
Stock-based compensation			4,995,000		710,000
Loss on disposal of PPE			42,000
Gain from debt forgiveness			(1,121,000)
Loss on debt extinguishment					180,000
Amortization and accretion of short-term investments			257,000		120,000
Other					(90,000)
Changes in operating assets and liabilities:
Accounts receivable, net			(215,000)		363,000
Inventories			919,000		(971,000)
Prepaid expenses and other current assets			(5,834,000)		162,000
Other long-term assets			(199,000)
Accounts payable			1,333,000		690,000
Accrued expenses			1,214,000		129,000
Other long-term liabilities			(1,118,000)		1,177,000
Net cash used in operating activities			(36,759,000)		(16,980,000)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment			(276,000)		(80,000)
Purchases of short-term investments			(8,455,000)		(33,676,000)
Proceeds from sales of short-term investments			8,514,000
Proceeds from maturities of short-term investments			28,900,000		1,500,000
Net cash provided by (used in) investing activities			28,683,000		(32,256,000)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from PPP loan					1,121,000
Repayment of long-term debt					(5,000,000)
Cash received from early exercises of options					253,000
Payment of debt issuance costs			(30,000)
Proceeds from issuance of common stock options, net of repurchase			469,000		225,000
Proceeds from convertible preferred stock, net of issuance costs					52,623,000
Net cash provided by financing activities			439,000		49,222,000
Effect of exchange rate changes on cash			(21,000)		(12,000)
Net increase (decrease) in cash and cash equivalents			(7,658,000)		(26,000)
Supplemental Disclosure of Non-cash Financing Activities:
Cash and cash equivalents, beginning of year			11,312,000		11,338,000
Cash and cash equivalents, end of year	$ 3,654,000	$ 11,312,000	3,654,000		11,312,000
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Cash paid for interest					44,000
Cash paid for income taxes			2,000		25,000
NON-CASH INVESTING ACTIVITIES
Changes in accrued purchases of property and equipment					(3,000)
Vesting of early exercised stock options			151,000		51,000
Growth Capital Acquisition Corp.
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)	(7,559,340)	(114)		$ 8,261,624		$ (9,715)
Realized gain and interest earned on investment held in Trust Account	(14,931)			(5,514)
Warrant transaction costs				292,875
Excess value of UW warrants				1,293,750
Unrealized gain on Fair Value changes of warrants	5,330,250			(9,936,000)
Changes in operating assets and liabilities:
Prepaid expenses	103,973			(114,937)
Franchise tax payable	200,000
Accounts payable and accrued expenses	1,298,707			53,756
Changes in operating assets and liabilities:
Net cash used in operating activities	(641,341)			(154,446)		(9,715)
Cash Flows from Investing Activities:
Purchase of investments held in Trust Account				(172,500,000)
Cash Flows from Financing Activities:
Proceeds from notes payable – related parties		135,325
Proceeds from Initial Public Offering, net of underwriting fees				169,050,000
Borrowings from promissory note				135,325
Repayment of promissory note				(135,325)
Proceeds from private placement				5,175,000
Contribution from stockholder				4,086		9,000
Payment of offering costs		(55,425)		(826,946)
Proceeds from sale of common stock		4,086
Supplemental Disclosure of Non-cash Financing Activities:
Deferred offering costs included in accrued offering costs		12,708				20,000
CASH FLOWS FROM INVESTING ACTIVITIES:
Net cash provided by (used in) investing activities				(172,500,000)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net cash provided by financing activities		83,986		173,402,140		9,000
Net increase (decrease) in cash and cash equivalents	(641,341)	83,872		747,694		(715)
Supplemental Disclosure of Non-cash Financing Activities:
Value of Class A common stock subject to possible redemption at February 2, 2021, as restated				157,887,179
Change in value of Class A common stock subject to possible redemption, as restated				14,612,821
Initial classification of warrant liability				17,077,500
Cash and cash equivalents, beginning of year	749,737	2,043	85,915	2,043		2,758
Cash and cash equivalents, end of year	$ 108,396	$ 85,915	$ 108,396	749,737	$ 85,915	2,043
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Cash paid for income taxes						$ 32

Description of Business and Sum

Description of Business and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Description of Business and Summary of Significant Accounting Policies	Note 1. Description of Business and Summary of Significant Accounting Policies Description of Business Cepton provides state -of-the-art -based ® -based -effective Founded in April 2016 and led by industry veterans with over two decades of collective experience across a wide range of advanced lidar and imaging technologies, Cepton is focused on the mass market commercialization of high performance, high quality lidar solutions. Cepton is headquartered in San Jose, California, USA, with a presence in Germany, Canada, Japan, China and India, to serve a fast -growing Basis of Presentation and Principles of Consolidation The consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The consolidated financial statements include the accounts of our wholly owned subsidiaries in Canada, Germany, and the United Kingdom. All intercompany balances and transactions have been eliminated in consolidation. The accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern. As of December 31, 2021, the Company had cash and cash equivalents of $3.7 million, short -term The Company is subject to risks and uncertainties frequently encountered by early -stage To date, the Company has been funded primarily by equity financings, convertible promissory notes and other borrowings. Failure to generate sufficient revenues, achieve planned gross margins and operating profitability, control operating costs, or secure additional funding may require the Company to modify, delay, or abandon some of its planned future expansion or development, or to otherwise enact operating cost reductions available to management, which could have a material adverse effect on the Company’s business, operating results, financial condition, and ability to achieve its intended business objectives. On February 10, 2022, GCAC Merger Sub Inc., a Delaware corporation and newly formed wholly -owned Concentration of Risk Financial instruments that subject the Company to concentrations of credit risk consist primarily of cash and cash equivalents, short -term -term securities, and asset backed securities. Management believes that the financial institutions that hold its cash, cash equivalents, and short -term As of December 31, 2021 and 2020, three and four customers, respectively, accounted for more than 10% of accounts receivable. Customers with revenue equal to or greater than 10% of total revenue for the periods indicated were as follows: Year Ended December 31, 2021 2020 Customer A 68 % 23 % Customer B — % 16 % Customer C — % 11 % Supplier Concentrations The Company relies on third parties for the supply and manufacture of its products, as well as third -party For the fiscal year ended December 31, 2021, there were no supplier vendors that accounted for a significant portion of Accounts Payable. For the fiscal year ended December 31, 2020, two vendors accounted for approximately 27% of total Accounts Payable. Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Significant items subject to such estimates and assumptions include, but are not limited to, estimating the stand -alone -based Cash Equivalents and Short-Term Investments The Company considers all highly liquid investments with original maturity of three months or less at the date of purchase to be cash equivalents. The Company’s short -term -for-sale Accounts Receivable Trade accounts receivable are recorded at the invoiced amount, net of any allowance for doubtful accounts, and do not bear interest. Allowances on accounts receivable are recorded when circumstances indicate collection is doubtful for a particular accounts receivable balance. Receivables are written off if reasonable collection efforts prove unsuccessful. The Company provides for allowances on a specific account basis. As of December 31, 2021, and 2020, the allowance for doubtful accounts was immaterial. Inventories Inventories are stated at the lower of cost or estimated net realizable value. Costs are computed under the standard cost method, which approximates actual costs determined on the first -in -out -downs Property and Equipment Property and equipment are stated at cost, less accumulated depreciation and amortization. The Company depreciates property and equipment using the straight -line Foreign Currency The functional currency of the Company’s foreign subsidiaries in Canada and Germany is the respective local currency whereas the functional currency of the foreign subsidiary in the United Kingdom is the U.S. dollar. For the Canadian and German entities, assets and liabilities are translated into U.S. dollars at the local current exchange rates in effect at the balance sheet date, and income and expense accounts are translated at the average exchange rates during the period. The resulting translation adjustments are included in accumulated other comprehensive income. Foreign currency translation adjustments were immaterial for the years ended December 31, 2021 and 2020. Convertible Preferred Stock The Company records all shares of convertible preferred stock at their respective fair values on the dates of issuance, net of issuance costs, if applicable. The convertible preferred stock is recorded outside of permanent stockholders’ deficit because while it is not mandatorily redeemable, it is contingently redeemable into cash upon the occurrence of an event not solely within the Company’s control. When it is probable that a convertible preferred share will become redeemable, adjustments are recorded to adjust the carrying values. No adjustments have been recorded in 2021 or 2020. Refer to Footnote 9 for more information on the rights, preferences, privileges, and restrictions associated with the convertible preferred stock. Revenue Recognition The Company recognizes revenue from contracts with its customers. A contract with a customer exists when both parties have approved the contract and are committed to perform their respective obligations, each party’s rights can be identified, payment terms can be identified, the contract has commercial substance, and it is probable that the Company will collect substantially all of the consideration it is entitled to. Revenue is recognized when, or as, performance obligations are satisfied by transferring control of a promised product or service to a customer. The Company’s revenue is primarily derived from product sales of LiDAR sensors to direct customers. Revenue is recognized at a point in time when control of the products is transferred to the customer, generally occurring upon shipment in accordance with the terms of the related contract. Amounts billed to customers for shipping and handling are included in the transaction price and are not treated as separate performance obligations as these costs fulfill a promise to transfer the product to the customer. Shipping and handling costs paid by the Company are included in cost of revenue. Taxes collected from customers and remitted to governmental authorities are excluded from revenue on the net basis of accounting. When a contract involves multiple promises, the Company accounts for individual performance obligations if the customer can benefit from each promise on its own or with other resources that are readily available to the customer and each promise is separately identifiable from other promises in the arrangement. In these situations, the arrangement consideration is allocated between the separate performance obligations in proportion to their estimated standalone selling price. The standalone selling price reflects the price the Company would charge for a specific product if it were sold separately in similar circumstances and to similar customers. If the selling price is not directly observable, the Company may estimate the stand -alone Costs to obtain a contract The Company generally expenses the incremental costs of obtaining a contract when incurred because the amortization period for these costs would be less than one year. These costs primarily relate to sales commissions and are recognized upon receiving customer payment, at the time of the customer order, or at the time of product shipment. Commission expense was $24,000 and $31,000 in 2021 and 2020, respectively and was recorded in selling, general and administrative expense in the Company’s consolidated statements of operations. Contract balances The timing of revenue recognition, billings, and cash collections generally results in accounts receivable recognized on the balance sheet. However, the Company may recognize contract liabilities when consideration is received from a customer prior to transferring goods or services to the customer. Contract liabilities are recognized as revenue after control of the products or services is transferred to the customer and all revenue recognition criteria have been met. Customer deposits The Company may recognize customer deposit liabilities when consideration is received from a customer prior to entering into a contract. Customer deposit liabilities are recognized as revenue when a contract with enforceable rights and obligations exists and all revenue recognition criteria have been met. Right of return The Company’s general terms and conditions for its contracts do not contain a right of return that allows the customer to return products and receive a credit. Therefore, the Company does not estimate returns and generally recognizes revenue upon shipment. Significant financing components The Company may receive payment from a customer either before or after the performance obligation has been satisfied. The expected timing difference between the payment and satisfaction of performance obligations for the vast majority of the Company’s contracts is one year or less; therefore, the Company applies a practical expedient and does not consider the effects of the time value of money. The Company’s contracts with customer prepayment terms do not include a significant financing component because the primary purpose is not to receive financing from the customers. Cost of Revenue Cost of revenue is comprised of Lidar Sensor and Prototype Revenue and Development Cost of Revenue. Lidar Sensor and Prototype cost of revenue includes the manufacturing cost of LiDAR sensors, which primarily consists of personnel -related -party Product Warranties The Company typically provides a one -year Research and Development Research and development expenses consist primarily of personnel -related -party Advertising Advertising costs are expensed as incurred and were $196,000 and $197,000 for the years ended December 31, 2021 and 2020. Income Taxes The Company accounts for income taxes using the asset and liability method. Under this method, deferred income tax assets and liabilities are recorded based on the estimated future tax effects of differences between the financial statement and income tax basis of existing assets and liabilities. Deferred income tax assets and liabilities are recorded net and classified as non -current Stock-Based Compensation Expense The Company grants stock options to employees and non -employees -Scholes -price -free value of common stock. These factors included but were not limited to (i) contemporaneous third -party Impairment of Long-Lived Assets Long -lived -lived -lived -party Fair Value Measurements The Company determines the fair value of an asset or liability based on the assumptions that market participants would use in pricing the asset or liability in an orderly transaction between market participants at the measurement date. The identification of market participant assumptions provides a basis for determining what inputs are to be used for pricing each asset or liability. A fair value hierarchy has been established which gives precedence to fair value measurements calculated using observable inputs over those using unobservable inputs. This hierarchy prioritized the inputs into three broad levels as follows: Level 1: Quoted prices in active markets for identical instruments Level 2: Other significant observable inputs (including quoted prices in active markets for similar instruments) Level 3: Significant unobservable inputs (including assumptions in determining the fair value of certain investments) Money market funds are highly liquid investments and are actively traded. The pricing information for the Company’s money market funds are readily available and can be independently validated as of the measurement date. This approach results in the classification of these securities as Level 1 of the fair value hierarchy. The Company’s short -term -backed -term -term Commitments and Contingencies Liabilities for loss contingencies arising from claims, assessments, litigation, fines, and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount within a range of loss can be reasonably estimated. When no amount within the range is a better estimate than any other amount, the Company accrues for the minimum amount within the range. Legal costs incurred in connection with loss contingencies are expensed as incurred. No liabilities for loss contingencies were accrued as of December 31, 2021 and 2020. Recently Adopted Accounting Pronouncements In July 2017, the FASB issued ASU 2017 -11 Earnings Per Share (Topic 260), Distinguishing Liabilities from Equity (Topic 480), Derivatives and Hedging (Topic 815): (Part I) Accounting for Certain Financial Instruments with Down Round Features, and (Part II) Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exception -round In August 2018, the FASB issued ASU 2018 -13 Disclosure Framework — Changes to the Disclosure Requirements for Fair Value Measurement Recently Issued Accounting Pronouncements In February 2016, the FASB issued ASU 2016 -02 Leases (Topic 842) -of-use -10 Financial Instruments — Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842): Effective Dates, -05 Revenue from Contracts with Customers (Topic 606) and Leases (Topic 842): Effective Dates for Certain Entities, -year -02 In June 2016, the FASB issued ASU 2016 -13 Measurement of Credit Losses on Financial Instruments Company expects to be an emerging growth company, the standard will be effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. Early adoption is permitted. The Company does not expect there to be a material impact on its consolidated financial statements and related disclosures from the adoption of this update. In December 2019, the FASB issued ASU 2019 -12 Income Taxes: Simplifying the Accounting for Income Taxes -12 In August 2020, the FASB issued ASU 2020 -06 Debt — Debt with Conversion and Other Options (Subtopic 470 -20 ) and Derivatives and Hedging — Contracts in Entity’s Own Equity (Subtopic 815 -40 ): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity -06 In May 2021, the FASB issued ASU 2021 -04 Earnings Per Share (Topic 260), Debt — Modifications and Extinguishments (Topic 470 -50 ), Compensation — Stock Compensation (Topic 718), and Derivatives and Hedging — Contracts in Entity’s Own Equity (Subtopic 815 -40 )

Revenue

Revenue	12 Months Ended
	Dec. 31, 2021
Revenue from Contract with Customer [Abstract]
Revenue	Note 2. Revenue The Company disaggregates its revenue from contracts with customers by country of domicile based on the shipping location of the customer. Total revenue disaggregated by country of domicile is as follows (dollars in thousands): Year Ended December 31, 2021 2020 Revenue % of Revenue Revenue % of Revenue Revenue by country of domicile: United States $ 699 16 % $ 712 35 % Japan 3,404 75 % 547 27 % Other 399 9 % 747 38 % Total $ 4,502 100 % $ 2,006 100 % As of December 31, 2021 and 2020, the Company had $308,000 and $44,000, respectively, of contract liabilities included in accrued expenses and other current liabilities and no contract assets.

Fair Value Measurement

Fair Value Measurement	9 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2021	Mar. 31, 2021
Fair Value Measurement [Line Items]
Fair Value Measurement	NOTE 6 — RECURRING FAIR VALUE MEASUREMENTS At December 31, 2021, the Company’s warrant liability was valued at $12,471,750. Under the guidance in ASC 815 -40 -measurement -measurement The Company’s warrant liability for the Private Placement Warrants is based on a valuation model utilizing inputs from observable and unobservable markets with less volume and transaction frequency than active markets. The fair value of the Private Warrant liability classified within Level 3 of the fair value hierarchy. The Company’s warrant liability for the Public Warrants is based on unadjusted quoted prices in active markets for identical assets or liabilities that the Company has the ability to access. The fair value of the Public Warrant liability is classified within Level 1 of the fair value hierarchy. At December 31, 2021, substantially all of the Company’s trust assets on the condensed consolidated balance sheet consist of U. S. Money Market Mutual funds which are classified as cash equivalents. Fair values of these investments are determined by Level 1 inputs utilizing quoted prices (unadjusted) in active markets for identical assets. The following table presents information about the Company’s assets and liabilities that were measured at fair value on a recurring basis, and indicates the fair value hierarchy of the valuation techniques the Company utilized to determine such fair value. December 31, 2021: Level 1 Level 2 Level 3 Assets: Investments held in Trust Account-Money Market Mutual Funds $ 172,520,445 $ — $ — $ 172,520,445 $ — $ — Liabilities Warrant Liability – Public Warrants $ 7,762,500 $ — $ — Warrant Liability – Private Warrants — — 4,709,250 $ 7,762,500 $ — $ 4,709,250 March 31, 2021: Level 1 Level 2 Level 3 Assets: Investments held in Trust Account-Money Market Mutual Funds $ 86,251,323 $ — $ — Cash and Investments held in Trust Account-Treasury $ 86,255,170 $ — $ — $ 172,506,493 $ — $ — Liabilities Warrant Liability – Public Warrants $ 4,398,750 $ — $ — Warrant Liability – Private Warrants — — 2,742,750 $ 4,398,750 $ — $ 2,742,750 The Private Warrants were valued using a Black Scholes Option Pricing Model and were considered to be a Level 3 fair value measurements due to the use of unobservable inputs. The Black Scholes Option Pricing Model’s primary unobservable input utilized in determining the fair value of the Private Warrants is the expected volatility of the common stock. The expected volatility as of the IPO date was derived from the post -merger The key inputs used in the Black Scholes Option Pricing Model for the Private Warrants were as follows: Input December 31, March 31, Risk-free interest rate 1.3 % 1.2 % Expected term (years) 5.04 5.58 Expected volatility 14.0 % 10.0 % Stock Price $ 9.93 $ 9.70 Exercise price $ 11.50 $ 11.50 Dividend yield 0.0 % 0.0 % The following table sets forth a summary of the changes in the fair value of the Level 3 assets and liabilities measured at fair value for the nine and three months ended December 31, 2021: Private Fair value as of March 31, 2021 $ 2,742,750 Change in fair value 517,500 Fair value as of June 30, 2021 $ 3,260,250 Change in fair value 2,018,250 Fair value as of September 30, 2021 $ 5,278,500 Change in fair value (569,250 ) Fair value as of December 31, 2021 $ 4,709,250 There were no transfers between levels for the three and nine months ended December 31, 2021.	Note 3. Fair Value Measurement The following table summarize our assets measured at fair value on a recurring basis, by level, within the fair value hierarchy (in thousands): December 31, 2021 Level 1 Level 2 Level 3 Total Cash equivalents: Money market fund $ 932 $ — $ — $ 932 Total cash equivalents $ 932 — — $ 932 Short-term investments: Corporate debt securities — 2,836 — 2,836 Total short-term investments — 2,836 — 2,836 Total assets measured at fair value $ 932 $ 2,836 $ — $ 3,768 December 31, 2020 Level 1 Level 2 Level 3 Total Cash equivalents: Money market fund $ 7,192 $ — $ — $ 7,192 Total cash equivalents $ 7,192 — — $ 7,192 Short-term investments: Commercial Paper — 14,587 — 14,587 Corporate debt securities — 13,810 — 13,810 Asset-backed Securities — 3,661 — 3,661 Total short-term investments — 32,058 — 32,058 Total assets measured at fair value $ 7,192 $ 32,058 $ — $ 39,250 Cash equivalents consist primarily of money market fund with original maturities of three months or less at the time of purchase, and the carrying amount is a reasonable estimate of fair value. Short -term
Growth capital acquisition corp. [Member]
Fair Value Measurement [Line Items]
Fair Value Measurement			NOTE 7 — FAIR VALUE MEASUREMENTS As of March 31, 2021, investment securities in the Company’s Trust Account consisted of $86,255,170 in U.S. Treasury Bills and $86,255,170 in Money Market mutual funds.. The following table presents information about the Company’s assets and liabilities that were measured at fair value on a recurring basis as of March 31, 2021, and indicates the fair value hierarchy of the valuation techniques the Company utilized to determine such fair value. March 31, (Level 1) (Level 2) (Level 3) Assets: Investments held in Trust Account-Money Market Mutual Funds 86,251,323 86,251,323 Cash and Investments held in Trust Account-Treasury Bills 86,255,170 86,255,170 172,506,493 172,506,493 Liabilities Warrant Liability – Public Warrants $ 4,398,750 $ 4,398,750 $ — $ — Warrant Liability – Private Warrants 2,742,750 — — 2,742,750 $ 7,141,500 $ 4,398,750 $ $ 2,742,750 At March 31, 2020, the Company did not have any assets or liabilities that were measured at fair value on a recurring basis. The Private Warrants were initially valued using a Black Scholes Option Pricing Model and were considered to be a Level 3 fair value measurements due to the use of unobservable inputs. The Black Scholes Option Pricing Model’s primary unobservable input utilized in determining the fair value of the Private Warrants is the expected volatility of the common stock. The expected volatility as of the IPO date was derived from the post -merger The key inputs used in the Black Scholes Option Pricing Model for the Private Warrants were as follows: Input March 31, Risk-free interest rate 1.2 % Expected term (years) 5.58 Expected volatility 10.0 % Stock Price $ 9.70 Exercise price $ 11.50 Dividend yield 0.0 % The following table sets forth a summary of the changes in the fair value of the Level 3 assets and liabilities measured at fair value for the year ended March 31, 2021: Warrant Liability Private Warrants Public Fair value as of April 1, 2020 $ — $ — $ — Initial fair value of warrant liability upon issuance at IPO on February 2, 2021 17,077,500 6,468,750 10,608,750 Public warrants reclassified to level 1 — — (4,398,750 ) Change in fair value (9,936,000 ) (3,726,000 ) (6,210,000 ) Fair value as of March 31, 2021 $ 7,141,500 $ 2,742,750 $ — Transfers to/from Levels

Inventories

Inventories	12 Months Ended
	Dec. 31, 2021
Inventory Disclosure [Abstract]
Inventories	Note 4. Inventories Inventories consist of the following as of December 31, 2021 and 2020 (in thousands): December 31, 2021 2020 Raw materials $ 891 $ 1,015 Work-in-process 518 867 Finished goods 1,114 1,512 Total inventories $ 2,523 $ 3,394 Inventories are carried and depicted above at the lower of cost or net realizable value. For the years ended December 31, 2021 and 2020, the Company had write -downs

Prepaid expense and other curre

Prepaid expense and other current assets	12 Months Ended
	Dec. 31, 2021
Disclosure Text Block Supplement [Abstract]
Prepaid expense and other current assets	Note 5. Prepaid expense and other current assets Prepaid expense and other current assets consisted of the following as of December 31, 2021 and 2020 (in thousands): December 31, December 31, Deferred transaction costs $ 4,688 $ — Other prepaid expenses 1,153 83 Payroll tax receivable 980 980 Prepaid insurance 162 68 Prepaid rent 11 2 Other current assets 4 1 Total prepaid expense and other current assets $ 6,998 $ 1,134

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Property and Equipment, Net	Note 6. Property and Equipment, Net Property and equipment, at cost, consists of the following as of December 31, 2021 and 2020 (in thousands): December 31, 2021 2020 Machinery and equipment $ 698 $ 649 Automobiles 101 50 Leasehold improvements 120 146 Computer and equipment 87 36 Furniture and fixtures — 68 Total property, and equipment 1,006 949 Less: accumulated depreciation and amortization (526 ) (492 ) Total property, and equipment, net $ 480 $ 457 The aggregate depreciation and amortization related to property and equipment was $210,000 and $184,000 for the years ended December 31, 2021 and 2020, respectively. During the year ended December 31, 2021, the Company disposed of office furniture and leasehold improvements pursuant to its relocation to a new office space. Most of the assets were fully depreciated and as a result, the disposal resulted in a net loss of $42,400. The loss is included in other income (expense), net within the consolidated statement of operations.

Accrued Expenses and Other Curr

Accrued Expenses and Other Current Liabilities	12 Months Ended
	Dec. 31, 2021
Disclosure Text Block Supplement [Abstract]
Accrued Expenses and Other Current Liabilities	Note 7. Accrued Expenses and Other Current Liabilities Accrued expenses consisted of the following as of December 31, 2021 and 2020 (in thousands): December 31, 2021 2020 Accrued expenses and taxes $ 1,977 $ 1,292 Accrued unvested option liability 101 151 Deferred revenue 308 44 Deferred rent 373 38 Warranty reserve 18 40 Total accrued expenses $ 2,777 $ 1,565

Debt

Debt	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
Debt	Note 8. Debt In August 2019, the Company entered into a loan and security agreement (“Loan Agreement”) with Silicon Valley Bank (“SVB”) that allowed for borrowings of up to $5,000,000 under a term loan through July 31, 2020. On December 5, 2019, the Company borrowed the full amount of $5,000,000 with a stated interest rate of 5.0% and a maturity date of July 1, 2023. In February 2020, the Company repaid the term loan in full and recognized a loss on extinguishment of $180,000. In connection with the Loan Agreement, the Company issued detachable warrants to purchase an aggregate of 60,000 On April 24, 2020, the Company entered into a promissory note (the “Promissory Note”) with JPMorgan Chase Bank, N.A. that provided for a loan in the amount of $1,120,000 pursuant to the US Small Business Administration’s Paycheck Protection Program (“PPP Loan”) created as part of the recently enacted Coronavirus Aid, Relief, and Economic Security (“CARES”) Act. The PPP Loan had a maturity date of April 24, 2022 and had a fixed interest rate of 0.98% per annum. Monthly amortized principal and interest payments were to be deferred to either (1) the date that US Small Business Administration remits the borrower’s loan forgiveness amount to the lender or (2) if the borrower does not apply for loan forgiveness, 10 months after the end of the borrower’s loan forgiveness covered period. The entirety of the loan was eligible for forgiveness to the extent it was used towards qualifying expenses as described in the CARES Act. On August 25, 2021, the Company received notice from the US Small Business Association that the entire PPP Loan balance and accrued interest were forgiven in full on such date. The Company recorded the loan forgiveness as other income, net in the Company’s consolidated statement of operations and comprehensive loss during the year ended December 31, 2021.

Convertible Preferred Stock

Convertible Preferred Stock	12 Months Ended
	Dec. 31, 2021
Convertible Preferred Stock [Abstract]
Convertible Preferred Stock	Note 9. Convertible Preferred Stock The authorized, issued, and outstanding shares of Convertible Preferred Stock, and liquidation preferences as of December 31, 2021 and 2020 were as follows: Issuance Date Shares Shares Original Aggregate Series A July 6, 2016 8,000,000 8,000,000 $ 1.0000 $ 8,000,000 Series B July 13, 2018 4,069,600 4,069,600 6.2500 25,435,000 Series B-1 July 13, 2018 3,272,475 3,272,475 3.1250 10,226,484 Series C February 4, 2020 7,463,934 6,329,416 8.3736 52,999,998 22,806,009 21,671,491 $ 96,661,482 The rights, preferences, privileges, and restrictions for the holders of preferred stock are as follows: Dividends -cumulative -if Liquidation Thereafter, the remaining assets and surplus will be distributed ratably to the holders of Class F and common stock in proportion to the number of shares of common stock held, on an as -if Redemption Conversion -to-one Voting -converted -1 Protective Provisions -converted

Stockholders' Deficit

Stockholders' Deficit	9 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2021	Mar. 31, 2021
Stockholders' Deficit [Line Items]
Stockholders' Deficit	NOTE 8 — STOCKHOLDERS’ EQUITY Preferred Stock The Company is authorized to issue 1,000,000 shares of preferred stock with a par value of $0.0001 and with such designations, voting and other rights and preferences as may be determined from time to time by the Company’s board of directors. At December 31, 2021 and March 31, 2021, there were no shares of preferred stock issued or outstanding. Class A common stock Class B common stock The shares of Class B common stock will automatically convert into shares of the Company’s Class A common stock at the time of an initial Business Combination or at any time prior thereto at the option of the holder on a one -for-one -linked -converted -linked -linked -equivalent as the Company’s stockholders vote on the initial Business Combination to the extent the Company seeks stockholder approval in connection with the initial Business Combination. Holders of the Company’s common stock are entitled to one vote for each share of common stock. On February 24, 2020, the Company effectuated a recapitalization. Each outstanding share of the Company’s Common Stock became 0.8425 shares of Class B common stock, resulting in an aggregate of 4,312,500 Founder Shares outstanding. On August 14, 2020, the Sponsor forfeited an aggregate of 2,833,333 shares of Class B Common Stock to the Company, and each of Nautilus and HB Strategies purchased from the Company 1,379,167 shares of Class B Common Stock. In January 2021, three initial stockholders of the Company forfeited an aggregate of 718,750 shares of Class B common stock at no cost, which the Company cancelled, resulting in an aggregate of 3,593,750 founder shares outstanding and held by its initial stockholders. On January 29, 2021, the Company effectuated a 1.2 -for-1	Note 10. Stockholders’ Deficit Common Stock Holders of common stock are entitled to one vote per share, and to receive dividends when, as and if declared by the Board of Directors, and, upon liquidation or dissolution, are entitled to receive all assets available for distribution to stockholders. The holders have no preemptive or other subscription rights and there are no redemption or sinking fund provisions with respect to such shares. On July 5, 2016, the Board of Directors approved the number of shares of common stock authorized to be issued as 50,000,000 On July 11, 2018, the Board of Directors approved to adjust the number of shares of common stock authorized to be issued to 60,000,000 -1 On January 31, 2020, under the Amended and Restated Certificate of Incorporation, the Board of Directors approved to increase the number of shares of common stock authorized to be issued to 75,000,000 -1 As of December 31, 2021 and 2020, there were 27,618,907 and 27,184,882 Lincoln Park Transaction On November 24, 2021, the Company entered into a Purchase Agreement with Lincoln Park Capital Fund, LLC (“Lincoln Park”), pursuant to which Lincoln Park has agreed to purchase up to $100,000,000 of common stock (subject to certain limitations contained in the Purchase Agreement) from time to time over a 36 -month As of December 31, 2021, the Company incurred approximately $162,000 of transaction costs associated with the Purchase Agreement that were expensed when incurred. Class F Stock Holders of Class F stock have the option to convert their shares into common stock at any time, and without payment of additional consideration. Additionally, Class F stock will automatically convert into shares of common stock upon either the date and time, or occurrence of an event, specified by vote or written consent of the holders of a majority of the then outstanding shares of Class F stock, at the then effective conversion rate. Finally, Class F stock will automatically convert into shares of preferred stock in the event an investor in a preferred stock financing purchases Class F stock shares from a holder of Class F stock. The conversion ratio for Class F stock to common or preferred stock was one -to-one Each share of Class F stock has the same voting rights as the equivalent number of common stock on an as -converted Holders of Class F stock are entitled to receive dividends when and if declared by the Board of Directors, and, upon liquidation or dissolution, are entitled to receive all assets available for distribution to stockholders after distributions to holders of preferred stock. The Class F stock is subject to vesting terms wherein each holder acquires a vested interest in the stock over a service period of four On July 8, 2020, the Company facilitated the sale of 29,857 As of December 31, 2021 and 2020, the Company had authorized 8,402,000
Growth Capital Acquisition Corp. [Member]
Stockholders' Deficit [Line Items]
Stockholders' Deficit			NOTE 9 — STOCKHOLDERS’ EQUITY Preferred Stock The Company is authorized to issue 1,000,000 Class A common stock Class B common stock The shares of Class B common stock will automatically convert into shares of the Company’s Class A common stock at the time of an initial Business Combination or at any time prior thereto at the option of the holder on a one -for-one -linked -converted -linked -linked -equivalent On February 24, 2020, the Company effectuated a recapitalization. Each outstanding share of the Company’s Common Stock became 0.8425 Common Stock. In January 2021, three initial stockholders of the Company forfeited an aggregate of 718,750 -for-1

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Dec. 31, 2021
Share-based Payment Arrangement [Abstract]
Stock-Based Compensation	Note 11. Stock-Based Compensation Equity Incentive Plans On July 5, 2016, the Company adopted the 2016 Stock Plan (the “Plan”) under which 4,800,000 Under the Plan, the Board of Directors may grant incentive stock options (“ISO”), nonqualified stock options (“NQSO”), and stock appreciation rights (“SAR”). The Board of Directors may, in its discretion, designate any option or SAR as an “early exercise option” or “early exercise SAR”. If a shareholder elects to exercise all or a portion of any early exercise option or SAR before it is vested, the shares of common stock attributable to the unvested portion of the Option or SAR are considered restricted shares and recognized as a liability. Awards granted under the Plan may be outstanding for periods of up to 10 years following the grant date. Awards issued under the Plan must be priced at no less than 100% of the fair value of the shares on the date of the grant provided, however, that (i) the exercise price of an ISO will not be less than 100% of the fair value of the shares on the date of grant, and (ii) the exercise price of an ISO and NQSO granted or the purchase price under the stock issuance program to a 10% stockholder will not be less than 110% of the fair value of the shares on the date of grant. Fair value is determined by a third party 409A valuation which is approved by the Board of Directors. Outstanding awards generally vest over four two Restricted Common Stock Awards Unvested early exercise options or SARs are considered restricted shares and are subject to repurchase by the Company in the event the shareholders’ employment is terminated. The Company may, at its option, repurchase said shares at the lesser of (i) the price paid by the shareholder to exercise the award or (ii) the fair market value of the Company’s common stock determined on the date of the repurchase. During the vesting term, holders of restricted stock awards are deemed to be a common stock shareholder and have dividend and voting rights. On August 20, 2020, the Company granted 150,000 early exercise option awards under the 2016 Plan to one independent contractor. The options vest over 24 equal monthly installments beginning on August 10, 2020. On December 29, 2020, the option holder elected to early exercise all granted awards, purchasing the related shares for $2.02 per share or aggregate consideration of $303,000. At the time of exercise, 25,000 -term As of December 31, 2021, the Company had not repurchased any of the unvested restricted shares. The fair value of the Company’s common stock on the date the early exercise options were granted was $2.02 per share. The fair value of the Company’s common stock on the date the restricted shares were issued was $3.07 per share. The total intrinsic value of outstanding unvested restricted stock awards was $1,064,000 as of December 31, 2021. Incentive Stock Options and Nonqualified Stock Options A summary of the Company’s employee and nonemployee stock option activity for the years ended December 31, 2021 and 2020 is presented below: Options Outstanding Shares Weighted Weighted Aggregate Options outstanding as of December 31, 2019 5,024,915 $ 1.14 8.2 $ 6,732 Granted 1,705,000 2.39 Exercised (305,091 ) 1.57 Expired/Forfeited (1,203,541 ) 1.53 Options outstanding as of December 31, 2020 5,221,283 $ 1.43 7.6 $ 8,550 Granted 2,419,670 11.80 Exercised (359,025 ) 1.31 Expired/Forfeited (485,814 ) 6.63 Options outstanding as of December 31, 2021 6,796,114 $ 4.66 7.5 $ 126,591 Exercisable, December 31, 2021 3,650,002 1.54 6.4 $ 79,389 Vested and expected to vest as of December 31, 2021 6,796,114 $ 4.66 7.5 $ 126,591 During the years ended December 31, 2021 and 2020, the estimated weighted -average -date -based -average Stock-Based Compensation The fair value of employee stock option grants is estimated by the Company on the date of grant using the Black -Scholes Year Ended December 31, 2021 2020 Expected life (years) 6.25 6 – 6.25 Risk-free interest rate 0.72 – 1.34% 0.36 – 1.21% Expected volatility 60 – 70% 50 – 70% Dividend yield — — Expected volatility is estimated based on historical volatilities of comparable public companies operating in the Company’s industry. The expected life of the options represents the period the options are expected to be outstanding and is estimated using the simplified method. The Company believes it is appropriate to use the simplified method in determining the expected life of options because the Company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate the expected term for options. The risk -free For the years ended December 31, 2021 and 2020, the Company recorded stock -based Year Ended December 31, 2021 2020 Cost of revenue $ 83 $ 27 Research and development expense 3,010 564 Selling, general and administrative expense 1,902 119 Total stock-based compensation expense $ 4,995 $ 710 For the years ended December 31, 2021 and 2020, the Company capitalized $131,000 and $42,000, respectively, of stock -based

Warrants

Warrants	12 Months Ended
	Dec. 31, 2021
Warrants [Abstract]
Warrants	Note 12. Warrants Common Stock Warrants Issued with Borrowings In 2019, in connection with the Loan Agreement, the Company issued a warrant to purchase 30,000 In connection with the Loan Agreement, the Company also agreed to issue a warrant to purchase an additional 30,000 The Company’s common stock warrants were recorded to additional paid -in -Scholes

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2021	Mar. 31, 2021
Income Taxes [Line Items]
Income Taxes	Note 13. Income Taxes Income (loss) before income taxes consisted of the following (in thousands): Year Ended December 31, 2021 2020 Domestic $ (37,291 ) $ (19,694 ) Foreign 69 86 Income (loss) before income taxes $ (37,222 ) $ (19,608 ) Provision for income taxes consisted of the following (in thousands): Year Ended December 31, 2021 2020 Current: Federal $ — $ — State 4 1 Foreign 16 16 Total Current 20 17 Deferred: Federal — — State — — Foreign — 9 Total Deferred — 9 Provision for income taxes $ 20 $ 26 The provision for (benefit from) income taxes differ from the amounts computed by applying the U.S. federal income tax rate to income (loss) before income taxes for the following reasons: Year Ended December 31, 2021 2020 U.S. federal provision (benefit) at statutory rate 21.0 % 21.0 % State income taxes, net of federal benefit (0.02 ) (0.01 ) Foreign income taxes at rates other than the U.S. rate (0.02 ) (0.03 ) Other permanent items (0.15 ) (0.09 ) Stock-based compensation (1.98 ) (0.32 ) Research and development credits 3.39 1.93 Unrecognized tax benefits (1.36 ) (0.77 ) Global intangible low-taxed income (0.00 ) (0.03 ) Change in valuation allowance (21.65 ) (21.97 ) Payroll tax credit adjustments 0.09 0.16 PPP Loan Adjustment 0.64 — Effective tax rate (0.05 )% (0.13 )% The difference between the provision for income taxes and the income tax determined by applying the statutory federal income tax rate of 21 percent was due primarily to research and development credits and changes in valuation allowance. The Company’s valuation allowance balance increased by $8,100,000 and $5,800,000 for the year ended December 31, 2021 and 2020, respectively. The Company’s deferred income tax assets and liabilities as of December 31, 2021 and 2020 were as follows (in thousands): December 31, 2021 2020 Deferred tax assets: Accruals and reserves $ 309 $ 30 Stock-based compensation 191 55 Net operating loss carryforward 20,082 13,945 Research and development credits 3,323 1,833 Valuation allowance (23,875 ) (15,818 ) Total deferred tax assets 30 45 Deferred tax liabilities: Depreciation and amortization (30 ) (45 ) Total deferred tax liabilities (30 ) (45 ) Net deferred tax assets (liabilities) $ — $ — Annually, the Company determines whether it is “more likely than not” that a tax position will be sustained upon examination by the appropriate taxing authorities in considering whether any tax benefit can be recorded in the consolidated financial statements. The Company recorded full valuation allowance against its net deferred tax assets as it believes these deferred tax assets were not realizable on a more likely than not basis as of December 31, 2021 and 2020. As of December 31, 2021 and 2020, the Company had total net operating loss carryforwards for federal income tax purposes of approximately $83,400,000 and $51,300,000, respectively. If not utilized, these net federal operating loss carryforwards will begin to expire in 2037. For tax years beginning January 1, 2018 onward, any federal net operating losses generated will be allowable for carry forward indefinitely, as opposed to the original expiration of 20 years. As of December 31, 2021 and 2020, the Company had $81,300,000 and $49,200,000 of federal net operating losses, respectively, that can be carried forward indefinitely. The Company also had a state net operating loss carryforward of approximately $33,300,000 and $44,100,000 as of December 31, 2021 and 2020, which will expire beginning in the year 2037. As of December 31, 2021 and 2020, the Company had federal research and development credit carryforwards of approximately $2,200,000 and $700,000, respectively, which begin to expire in 2038, and California research and development credit carryforward of approximately $4,200,000 and $3,000,000, respectively, which do not expire. Utilization of the research and development credit carryforward may be subject to an annual limitation due to the ownership percentage change limitations provided by the Internal Revenue Code of 1986 and similar state provisions. The annual limitation may result in the expiration of the research and development credits before utilization. The amount of such elimination, if any, has not been determined. As of December 31, 2021 and 2020, the total amount of unrecognized tax benefits was $2,600,000 and $1,500,000, respectively, none of which would affect income tax expense, if recognized, after consideration of any valuation allowance. The Company does not expect the unrecognized tax benefits to change significantly over the next 12 months. The following table summarizes the aggregate changes in the total gross amount of unrecognized tax benefits (in thousands): Year Ended December 31, 2021 2020 Unrecognized tax benefits as of the beginning of the year $ 1,471 $ 1,090 Increases related to prior year tax provisions 159 — Increase related to current year tax provisions 939 381 Unrecognized tax benefits as of the end of the year $ 2,569 $ 1,471 The Company is subject to income taxes in the U.S. federal, state, and various foreign jurisdictions. Tax regulations within each jurisdiction are subject to the interpretation of the related tax laws and regulations and require significant judgment to apply. All of the Company’s tax years will remain open for examination by the federal and state tax authorities for three and four years, respectively, from the date of utilization of the net operating loss or research and development credits. The Company does not have any tax audits or other issues pending. As a qualified small business, the Company applies a portion of its post -2015
Growth Capital Acquisition Corp. [Member]
Income Taxes [Line Items]
Income Taxes		NOTE 10 — INCOME TAX The income tax provision consists of the following: March 31, 2021 March 31, 2020 Federal Current $ — Deferred (18,428 ) (2,033 ) State Current — 32 Deferred — Change in valuation allowance 18,428 2,033 Income tax provision $ — 32 The Company’s net deferred tax assets are as follows: March 31, 2021 March 31, 2020 Deferred tax asset Net operating loss carryforwards 57,578 39,150 Total deferred tax asset 57,578 39,150 Valuation allowance (57,578 ) (39,150 ) Deferred tax asset, net of allowance $ — As of March 31, 2021 the Company had $254,433 of U.S. federal net operating loss carryovers available to offset future taxable, of which 125,594 begin to expire in 2031 and 128,839 do not expire and $80,757 of state and local net operating loss carryforward which begin to expire in 2036. In assessing the realization of the deferred tax assets, management considers whether it is more likely than not that some portion of all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which temporary differences representing net future deductible amounts become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. After consideration of all of the information available, management believes that significant uncertainty exists with respect to future realization of the deferred tax assets and has therefore established a full valuation allowance. For the periods ended March 31, 2021 and March 31, 2020, the valuation allowance increased $18,428 and $2,033, respectively. A reconciliation of the federal income tax rate to the Company’s effective tax rate at March 31, 2021 is as follows: Statutory federal income tax rate 21.0 % 21.0 % State tax provision net of federal benefit (0.0 ) (0.3 ) Change in FV of warrant liability (21.9 ) Transaction costs associated with the issuance of warrants 0.7 Change in valuation allowance 0.2 (21.0 ) Income tax provision — % (0.3 )% The Company files income tax returns in the U.S. federal jurisdiction in various state and local jurisdictions and is subject to examination by the various taxing authorities for years after 2016.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2021	Mar. 31, 2021
Commitments and Contingencies [Line Items]
Commitments and Contingencies	NOTE 7 — COMMITMENTS AND CONTINGENCIES Registration Rights The holders of the Founder Shares, Private Placement Warrants, shares of Class A common stock underlying the Private Placement Warrants, warrants issuable upon conversion of working capital loans (if any), and the shares of Class A common stock issuable upon exercise of or conversion of the foregoing are entitled to registration rights pursuant to certain registration rights agreements executed on January 29, 2021, requiring the Company to register such securities for resale (in the case of the initial shares, only after conversion to the Company’s Class A common stock). Certain holders of these securities are entitled to make up to three demands, excluding short form demands, that the Company register such securities. In addition, the holders have certain “piggy -back Business Combination Marketing Agreement The Company has engaged Maxim Group LLC, an affiliate of its Sponsor, as advisors in connection with its initial Business Combination to assist it in arranging meetings with its stockholders to discuss a potential Business Combination and the target business’ attributes, introduce it to potential investors that may be interested in purchasing its securities, assist it in obtaining stockholder approval for its initial Business Combination and assist it with the preparation of press releases and public filings in connection with the initial Business Combination. Maxim Group LLC earned its fee for such services upon the consummation of the initial Business Combination of an amount equal to 3.5% of the gross proceeds of the IPO (exclusive of any applicable finders’ fees which might become payable) or $6,037,500 and was paid upon consummation of the Business Combination Agreement. Business Combination Agreement On August 4, 2021, the Company and GCAC Merger Sub Inc., a Delaware corporation and newly formed wholly -owned -owned On February 10, 2022 the Company consummated its Business Combination Agreement with Cepton Technologies, Inc. and changed its name to Cepton, Inc. Cepton Stockholder Support Agreements Concurrently with the execution of the Business Combination Agreement on August 4, 2021, the Company, Merger Sub and certain Cepton stockholders (the “Supporting Cepton Stockholders”) entered into the Cepton Stockholder Support Agreements (the “Cepton Stockholder Support Agreements”). Each Cepton Stockholder Support Agreement provides, among other things, that on (or effective as of) the third business day following the date that the proxy statement/consent solicitation statement/prospectus is disseminated to Cepton’s stockholders, each Supporting Cepton Stockholder will execute and deliver a written consent with respect to the outstanding shares of Cepton common stock and Cepton preferred stock held by such Supporting Cepton Stockholder adopting the Business Combination Agreement and approving the Transactions. Immediately prior to the effective time of the Merger (the “Effective Time”), Cepton caused each share of Cepton Class F Stock and each share of Cepton preferred stock to be automatically converted into a number of shares of Cepton common stock, at the then -effective Amended Registration Rights Agreement Contemporaneously with the execution and delivery of the Business Combination Agreement on August 4, 2021, the Company’s sponsor, Growth Capital Sponsor LLC (the “Sponsor”), Nautilus Carriers LLC (“Nautilus”), HB Strategies LLC (“HB Strategies”), and certain other stockholders of the Company (collectively, the “Initial Holders”), Cepton, and certain Cepton stockholders entered into an amendment (the “Amended Registration Rights Agreement”) to those certain Registration Rights Agreements, each dated as of January 29, 2021, (“Existing Registration Rights Agreement”) by and among the Company and the Initial Holders. Pursuant to the Amended Registration Rights Agreement, the stockholder parties will be provided the right to demand registrations, piggy -back Confidentiality and Lock-Up Agreement Contemporaneously with the execution and delivery of the Business Combination Agreement on August 4, 2021, certain Cepton stockholders entered into a Confidentiality and Lock -up -Up -Up -day -up -Up Unpaid Expenses and Lock-Up Agreement Contemporaneously with the execution and delivery of the Business Combination Agreement on August 4, 2021, the Company, Sponsor, Nautilus, HB Strategies, and Cepton entered into an Unpaid Expenses and Lock -Up -Up the Closing a number of Founder Shares and Founder Warrants having an aggregate value equal to the Excess Expense Amount (as defined in the Unpaid Expenses and Lock -Up -Up -up Stockholder Support Agreement Contemporaneously with the execution and delivery of the Business Combination Agreement on August 4, 2021, Cepton and certain stockholders of the Company entered into Stockholder Support Agreements (the “Stockholder Support Agreements”). Pursuant the Stockholder Support Agreements, the stockholders of the Company party thereto will agree, among other things, to vote their shares of the Company’s Class B common stock in favor of the adoption an approval of the Business Combination Agreement and the Transactions. HB Strategies entered into a substantially similar Stockholder Support Agreement. On February 9, 2022, GCAC held a special meeting of its stockholders (the “Special Meeting”), at which holders of 15,727,382 Business Combination Agreement Subscription Agreements In connection with the proposed business combination between the Company and Cepton, the Company entered into subscription agreements (the “Subscription Agreements”) dated August 4, 2021 and October 19, 2021, and, as amended, dated February 3, 2022, with the investors named therein (the “PIPE Investors”), pursuant to which the Company agreed to issue and sell to the PIPE Investors approximately $59.5 million of the Company’s Class A common stock immediately prior to closing of the Merger (the “PIPE Investment”). The PIPE Investment was conditioned on the concurrent closing of the Merger and other customary closing conditions. The proceeds from the PIPE Investment will be used to fund a portion of the cash consideration for the business combination. The Subscription Agreements provide for certain customary registration rights for the PIPE Investors. The Business Combination Agreement and related agreements are further described in the Company’s Current Report on Form 8 -K -Up -Up Purchase Agreement On November 24, 2021, the Company and Cepton entered into a Purchase Agreement (the “Purchase Agreement”) with Lincoln Park Capital Fund, LLC (“Lincoln Park”), pursuant to which Lincoln Park has agreed to purchase from the Company up to $100,000,000 of the Company’s common stock. In connection with the Purchase Agreement, the Company and Cepton also entered into a registration rights agreement with Lincoln Park (the “Lincoln Park Registration Rights Agreement”) whereby the Company has agreed to file with the U.S. SEC within thirty (30) days following the consummation of the Merger, a new registration statement covering the shares of the Company common stock that may be issued to Lincoln Park under the Purchase Agreement. After (i) the consummation of the Merger and (ii) upon the satisfaction of certain other conditions set forth in the Purchase Agreement, the Company shall have the right, but not the obligation, from time to time to direct Lincoln Park to purchase shares of the Company’s common stock having a value of up to $500,000 on any business day (the “Purchase Date”), which may be increased to up to $1,000,000 depending on certain conditions as set forth in the Purchase Agreement. In consideration for entering into the Purchase Agreement, the Company issued to Lincoln Park 50,000 The issuance of the shares pursuant to the Purchase Agreement was undertaken in reliance upon the exemption from the registration requirements of the Securities Act of 1933, as amended, afforded by Section 4(a)(2).	Note 14. Commitments and Contingencies Operating Lease Commitments The Company leases office and manufacturing facilities under noncancelable operating leases expiring at various dates through January 2023. On April 15, 2021, the Company entered into a new lease agreement for 92,842 square feet of office space in San Jose, California. The lease began on June 1, 2021 and is set to expire on January 31, 2023. Rent expense is recognized on a straight -line As of December 31, 2021, future minimum lease payments under all noncancelable operating leases with an initial lease term in excess of one year were as follows (in thousands): December 31, 2022 $ 1,853 2023 152 Total $ 2,005 Rent expense under these leases was approximately $1,975,000 and $654,000 for the years ended December 31, 2021 and 2020, respectively. Legal Proceedings From time to time, the Company may be involved in various legal claims and litigation that arise in the normal course of its operations. The Company is defending all current litigation matters. Although there can be no assurances and the outcome of these matters is currently not determinable, the Company currently believes that none of these claims or proceedings are likely to have a material adverse effect on the Company’s financial position. The Company records accruals for our outstanding legal proceedings, investigations or claims when it is probable that a liability will be incurred, and the amount of loss can be reasonably estimated. The Company evaluated developments in legal proceedings, investigations or claims that could affect the amount of any accrual, as well as any developments that would result in a loss contingency to become both probable and reasonably estimable. The Company has not recorded any accrual for loss contingencies associated with such legal claims or litigation discussed above.
Growth Capital Acquisition Corp. [Member]
Commitments and Contingencies [Line Items]
Commitments and Contingencies			NOTE 8 — COMMITMENTS Registration Rights The holders of the Founder Shares, Private Placement Warrants, shares of Class A common stock underlying the Private Placement Warrants, warrants issuable upon conversion of working capital loans (if any), and the shares of Class A common stock issuable upon exercise of or conversion of the foregoing are entitled to registration rights pursuant to certain registration rights agreements executed on January 29, 2021, requiring the Company to register such securities for resale (in the case of the initial shares, only after conversion to the Company’s Class A common stock). Certain holders of these securities are entitled to make up to three demands, excluding short form demands, that the Company register such securities. In addition, the holders have certain “piggy -back Business Combination Marketing Agreement The Company has engaged Maxim Group LLC, an affiliate of its Sponsor, as advisors in connection with its initial Business Combination to assist it in arranging meetings with its stockholders to discuss a potential Business Combination and the target business’ attributes, introduce it to potential investors that may be interested in purchasing its securities, assist it in obtaining stockholder approval for its initial Business Combination and assist it with the preparation of press releases and public filings in connection with the initial Business Combination. The Company will pay Maxim Group LLC for such services upon the consummation of the initial Business Combination a cash fee in an amount equal to 3.5% of the gross proceeds of the IPO (exclusive of any applicable finders’ fees which might become payable) or $6,037,500. Pursuant to the terms of the Business Combination marketing agreement, no fee will be due if the Company does not complete an initial Business Combination.

Related Party Transactions

Related Party Transactions	9 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2021	Mar. 31, 2021
Related Party Transactions [Line Items]
Related Party Transactions	NOTE 5 — RELATED PARTY TRANSACTIONS Founder Shares On April 30, 2010, the Company sold 5,000,000 shares of the Company’s common stock, par value $0.0001 per share, to the Sponsor, at a purchase price of $25,000. On July 1, 2012, the Company issued 376,344 shares of the Company’s common stock to a third party as consideration for services performed. On February 24, 2020, the third party forfeited 257,649 shares of the Company’s common stock. On February 24, 2020, the Company effectuated a recapitalization. Each outstanding share of the Company’s Common Stock became 0.8425 shares of Class B common stock, resulting in an aggregate of 4,312,500 Founder Shares outstanding and held by the Sponsor (up to 562,500 of which were subject to forfeiture if the underwriter’s over -allotment -share On August 14, 2020, the Sponsor forfeited an aggregate of 2,833,333 shares of Class B common stock to the Company for no consideration, and each of Nautilus and HB Strategies purchased from the Company 1,379,167 shares of Class B common stock for a purchase price of $2,043 (or an aggregate purchase price of $4,086). On January 7, 2021, three initial stockholders of the Company forfeited an aggregate of 718,750 shares of Class B common stock at no cost, which the Company cancelled, resulting in an aggregate of 3,593,750 shares of Class B common stock outstanding and held by the Company’s initial stockholders. On January 29, 2021, the Company effectuated a 1.2 -for-1 Holders of Founder Shares may also elect to convert their shares of Class B common stock into an equal number of shares of Class A common stock, subject to adjustment, at any time. The Company’s initial stockholders, officers and directors have agreed, not to transfer, assign or sell any Founder Shares held by them until the earlier to occur of: (i) one year after the completion of the initial Business Combination, (ii) the last sale price of Class A common stock equals or exceeds $12.00 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within any 30 -trading Administrative Fees Commencing on January 29, 2021, the Company agreed to pay an affiliate of the Sponsor a total of $5,750 per month for office space, utilities and secretarial and administrative support. Upon completion of the initial Business Combination or the Company’s liquidation, the Company will cease paying these monthly fees. The Company incurred $51,750 and $17,250 in expenses in connection with such services for the nine and three months ended December 31, 2021, respectively, as reflected in the accompanying condensed statement of operations. Notes Payable — Related Party The Company issued promissory notes to certain initial stockholders of the Company, which allowed the Company to borrow up to $300,000 without interest to be used for a portion of the expenses of the IPO. All amounts due under the promissory notes were payable on the earlier of: (i) June 30, 2021 or (ii) the date on which the Company consummated its IPO. The promissory notes were repaid from the proceeds of the IPO. As of December 31, 2021 and March 31, 2021, there were no amounts outstanding under the promissory notes. Related Party Loans In order to finance transaction costs in connection with a Business Combination, the Sponsor and certain other initial stockholders of the Company 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 would repay the Working Capital Loans out of the proceeds of the Trust Account released to the Company. Otherwise, the Working Capital Loans would 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 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 $1,500,000 of such Working Capital Loans may be convertible into warrants of the post -Business	Note 15. Related Party Transactions On February 4, 2020, a customer participated in the Company’s Series C convertible preferred stock financing. LiDAR sensor and prototype revenue from this customer and investor was $1,479,000 and $320,000 for the years ended December 31, 2021 and 2020, respectively. Development revenue from this customer and investor was $1,583,000 and $0 for the years ended December 31, 2021 and 2020, respectively. As of December 31, 2021 and 2020, accounts receivable from this customer and investor was $75,000 and $1,300, respectively.
Growth capital acquisition corp. [Member]
Related Party Transactions [Line Items]
Related Party Transactions			NOTE 6 — RELATED PARTY TRANSACTIONS Founder Shares On April 30, 2010, the Company sold 5,000,000 On February 24, 2020, the Company effectuated a recapitalization. Each outstanding share of the Company’s Common Stock became 0.8425 over -allotment -share On August 14, 2020, the Sponsor forfeited an aggregate of 2,833,333 On January 7, 2021, three initial stockholders of the Company forfeited an aggregate of 718,750 On January 29, 2021, the Company effectuated a 1.2 -for-1 Holders of Founder Shares may also elect to convert their shares of Class B common stock into an equal number of shares of Class A common stock, subject to adjustment, at any time. The Company’s initial stockholders, officers and directors have agreed, not to transfer, assign or sell any Founder Shares held by them until the earlier to occur of: (i) one year after the completion of the initial Business Combination, (ii) the last sale price of Class A common stock equals or exceeds $12.00 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within any 30 -trading Administrative Fees Commencing on January 29, 2021, the Company agreed to pay an affiliate of the Sponsor a total of $5,750 per month for office space, utilities and secretarial and administrative support. Upon completion of the initial Business Combination or the Company’s liquidation, the Company will cease paying these monthly fees. The Company incurred $12,056 in expenses in connection with such services for the period from January 29, 2021 (“Listing Date”) to March 31, 2021, as reflected in the accompanying statement of operations. Notes Payable — Related Party The Company issued promissory notes to certain initial stockholders of the Company, which allowed the Company to borrow up to $300,000 without interest to be used for a portion of the expenses of the IPO. All amounts due under the promissory notes were payable on the earlier of: (i) March 31, 2021 or (ii) the date on which the Company consummated its IPO. As of March 31, 2021 and 2020, there were no amounts outstanding under the promissory notes, respectively. The promissory notes were repaid from the proceeds of the IPO. Related Party Loans In order to finance transaction costs in connection with a Business Combination, the Sponsor and certain other initial stockholders of the Company 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 would repay the Working Capital Loans out of the proceeds of the Trust Account released to the Company. Otherwise, the Working Capital Loans would 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 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 $1,500,000 of such Working Capital Loans may be convertible into warrants of the post -Business

Net Loss Per Share

Net Loss Per Share	12 Months Ended
	Dec. 31, 2021
Earnings Per Share [Abstract]
Net Loss Per Share	Note 16. Net Loss Per Share The Company follows the two -class -forfeitable -class -average -dilutive The following common stock equivalents were excluded from the computation of diluted net loss per share for the periods presented because including them would have been antidilutive: Year Ended December 31, 2021 2020 Stock options to purchase common stock 6,796,114 5,221,283 Unvested restricted stock 50,000 125,000 Preferred shares on an as-converted basis 21,671,491 21,671,491 Class F shares an as-converted basis 8,372,143 8,372,143 Shares issuable upon exercise of warrants 60,000 60,000 Total 36,949,748 35,449,917

Segments

Segments	12 Months Ended
	Dec. 31, 2021
Segment Reporting [Abstract]
Segments	Note 17. Segments The Company conducts its business in one operating segment that develops and produces LiDAR sensors for use in automotive and smart infrastructure industries. The Company’s Chief Executive Officer is the chief operating decision maker (“CODM”). The CODM allocates resources and makes operating decisions based on financial information presented on a consolidated basis, accompanied by disaggregated information about sales and gross margin by product group. The profitability of the Company’s product group is not a determining factor in allocating resources and the CODM does not evaluate profitability below the level of the consolidated company. Long -lived

Subsequent Events

Subsequent Events	9 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2021	Mar. 31, 2021
Subsequent Events [Line Items]
Subsequent Events	NOTE 9 — SUBSEQUENT EVENTS The Company has evaluated events that have occurred after the balance sheet up to the date the consolidated financial statements were issued. The Company did not identify any subsequent events that would have required adjustment to or disclosure in the consolidated financial statements, except for the disclosures relating to the consummation of its Business Combination Agreement with Cepton Technologies, Inc., a Delaware corporation (“Cepton”) on February 10, 2022 as disclosed in Note 1 to the financial statements.	Note 18. Subsequent Events The Company has evaluated subsequent events from the balance sheet date through March 31, 2022, the issuance date of the consolidated financial statements. Trinity Loan Agreement On January 4, 2022, the Company entered into the Loan Agreement with Trinity to borrow up to $25,000,000 at a rate of 10.75%. In connection with the Loan Agreement, the Company issued a warrant to purchase 96,998 Merger with Growth Capital Acquisition Corp. In August 2021, the Company entered into a definitive business combination agreement (the “Business Combination Agreement”) with Growth Capital Acquisition Corp. (NASDAQ: GCAC), a special purpose acquisition company. In accordance with the terms and conditions set forth in the Business Combination Agreement: (i) Each share of Company common stock will be converted into the right to receive a number of shares of GCAC Class A common stock equal to (a) (1) the equity value assigned to the Company of $1,500,000,000, divided by (2) the total number of Company outstanding shares, divided by (b) 10; (ii) Each outstanding Company stock option, whether or not exercisable and whether or not vested, will be assumed by GCAC and converted into an option to purchase shares of GCAC Class A common stock. Concurrently with the execution of the Business Combination Agreement, GCAC entered into subscription agreements (the “Subscription Agreements”) with certain investors (the “PIPE Investors”), pursuant to which the PIPE Investors agreed to purchase an aggregate of 5,950,000 On February 10, 2022, the Company consummated the Business Combination with GCAC pursuant to the Business Combination Agreement. In accordance with ASC 805, for financial accounting and reporting purposes, the pre -combination Closing simultaneously with the Business Combination, the PIPE investors purchased 5,950,000 shares of common stock at $10.00 per share (the “Private Placement Shares”) for an aggregate purchase price of $59.5 million (the “Private Placement”). Upon the closing of the Business Combination, the Private Placement Shares were automatically converted into shares of the Company’s common stock on a one -for-one Pursuant to the Business Combination Agreement, the aggregate stock consideration issued by Cepton in the Business Combination was $1.5 billion, consisting of 154,048,001 newly issued shares of Cepton common stock valued at $10.00 per share. Legacy Cepton shareholders received $1.4 billion in the form of 142,075,041 newly issued shares of Cepton common stock. GCAC public shareholders received $16.6 million in the form of 1,660,460 newly issued shares of Cepton common stock, the PIPE Investors received $59.5 million in the form of 5,950,000 newly issued shares of Cepton common stock, and the Sponsor received $43.1 million in the form of 4,312,500 newly issued shares of Cepton common stock in exchange for GCAC’s existing Class B common stock. In connection with the Business Combination, the Company incurred direct and incremental costs of approximately $27.0 million related to the equity issuance, consisting primarily of investment banking, legal, accounting and other professional fees, which were recorded to additional paid -in
Growth Capital Acquisition Corp. [Member]
Subsequent Events [Line Items]
Subsequent Events			NOTE 11 — SUBSEQUENT EVENTS The Company has evaluated events that have occurred after the balance sheet up to the date the financial statements were issued. The Company did not identify any subsequent events that would have required adjustment to or disclosure in the financial statements.

Description of Organization and

Description of Organization and Business Operations	9 Months Ended	12 Months Ended
	Dec. 31, 2021	Mar. 31, 2021
Description of Organization and Business Operations [Line Items]
DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS	NOTE 1 — DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS Organization and General On February 10, 2022 (the “ Closing Date Company GCAC Closing Business Combination Agreement Merger Sub Legacy Cepton The Company, formerly a blank check company, was incorporated under the laws of the State of Delaware on January 4, 2010 under the name PinstripesNYS, Inc., and changed its name to Growth Capital Acquisition Corp. on February 14, 2020. The Company was formed for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business combination with one or more businesses (the “Business Combination”). Business Prior to Business Combination As of December 31, 2021, the Company had not commenced any operations. All activity from January 4, 2010 (inception) through December 31, 2021 relates to the Company’s formation, its prior unconsummated initial public offering, and its initial public offering (the “Initial Public Offering” or “IPO”) described below, and subsequent to the IPO, identifying a target company for a 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 registration statements for the Company’s initial public offering (described below) were declared effective on January 29, 2021. On February 2, 2021, the Company consummated the initial public offering of 17,250,000 units (the “Units” and, with respect to the shares of Class A common stock included in the Units sold, the “Public Shares”), which includes the full exercise by the underwriter of its over -allotment Simultaneously with the closing of the initial public offering, the Company consummated the sale of 5,175,000 warrants (each, a “Private Placement Warrant” and, collectively, the “Private Placement Warrants”) in a private placement to the Company’s sponsor, Growth Capital Sponsor LLC (the “Sponsor”), Nautilus Carriers LLC (“Nautilus”), an affiliate of our Co -Chief Transaction costs amounted to $4,296,946, consisting of $3,450,000 of underwriting fees, and $824,946 of other offering costs. The Trust Account Following the closing of the IPO on February 2, 2021 and the exercise of Over -allotment -allotment -7 Except with respect to interest earned on the funds held in the Trust Account that may be released to the Company to pay its taxes, the proceeds from the IPO may not be released from the Trust Account until the earliest of: (i) the completion of the initial Business Combination; (ii) the redemption of any public shares properly tendered in connection with a stockholder vote to amend the Company’s amended and restated certificate of incorporation to modify the substance or timing of the Company’s obligation to redeem 100% of its public shares if it does not complete the initial Business Combination by August 2, 2022; or (iii) the redemption of all of the Company’s public shares if the Company is unable to complete the initial Business Combination by August 2, 2022 (at which such time up to $100,000 of interest shall be available to the Company to pay liquidation or dissolution expenses), subject to applicable law. The proceeds deposited in the Trust Account could become subject to the claims of the Company’s creditors, if any, which could have priority over the claims of the Company’s public stockholders. Initial Business Combination The Company’s management has broad discretion with respect to the specific application of the net proceeds of the IPO, although substantially all of the net proceeds of the IPO and the Private Placement are intended to be generally applied toward consummating an initial Business Combination. The initial Business Combination must occur with one or more businesses or assets with a fair market value equal to at least 80% of the net assets held in the Trust Account (excluding the amount of the Business Combination Marketing Fee). On August 4, 2021, the Company, (“GCAC”), and GCAC Merger Sub Inc., a Delaware corporation and a wholly -owned -owned On February 10, 2022 GCAC Business Combination Agreement The Company, after signing a definitive agreement for an initial Business Combination, provided its public stockholders’ with the opportunity to redeem all or a portion of their shares upon the completion of the initial Business Combination An aggregate of 15,589,540 Each of the Company’s Sponsor and Nautilus has agreed that it will be severally liable to the Company, on a pro rata basis based on the number of founder shares owned by them, 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 have entered into a written letter of intent, confidentiality or similar agreement or Business Combination agreement, reduce the amount of funds in the Trust Account to below the lesser of (i) $10.00 per public share and (ii) the actual amount per public share held in the Trust Account as of the date of the liquidation of the Trust Account, if less than $10.00 per share due to reductions in the value of the trust assets, less interest released to pay taxes, 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 IPO against certain liabilities, including liabilities under the Securities Act. However, the Company has not asked its Sponsor or Nautilus to reserve for such indemnification obligations, nor has it independently verified whether the Sponsor or Nautilus have sufficient funds to satisfy such indemnity obligations and believe that the only assets of the Sponsor and Nautilus are securities of the Company. Therefore, the Company cannot assure you that the Sponsor or Nautilus would be able to satisfy those obligations. None of the Company’s officers or directors will indemnify the Company for claims by third parties including, without limitation, claims by vendors and prospective target businesses. Purchase Agreement of Growth Capital Acquisition Corp. Common Stock On November 24, 2021, GCAC and Cepton entered into a Purchase Agreement (the “Purchase Agreement”) with Lincoln Park Capital Fund, LLC (“Lincoln Park”), pursuant to which Lincoln Park has agreed to purchase from GCAC up to $100,000,000 of GCAC common stock (subject to certain limitations contained in the Purchase Agreement) from time to time over a 36 -month After (i) the consummation of the Merger and (ii) upon the satisfaction of certain other conditions set forth in the Purchase Agreement (the “Commencement Date”), GCAC has the right, but not the obligation, from time to time to direct Lincoln Park to purchase shares of GCAC common stock having a value of up to $500,000 on any business day (the “Purchase Date”), which may be increased to up to $1,000,000 depending on certain conditions as set forth in the Purchase Agreement (and subject to adjustment for any reorganization, recapitalization, non -cash -cash From and after the Commencement Date, GCAC has the right, but not the obligation, to direct Lincoln Park on each Purchase Date to make “accelerated purchases” on the following business day (the “Accelerated Purchase Date”) up to the lesser of (i) 300% of the number of shares purchased pursuant to a Regular Purchase or (ii) 30% of the trading volume on Accelerated Purchase Date (during a time period specified in the Purchase Agreement) at a purchase price equal to the lesser of 95% of (x) the closing sale price of GCAC’s common stock on the Accelerated Purchase Date and (y) of the volume weighted average price of GCAC’s common stock on the Accelerated Purchase Date (during a time period specified in the Purchase Agreement) (each, an “Accelerated Purchase”). GCAC shall have the right in its sole discretion to set a minimum price threshold for each Accelerated Purchase in the notice provided with respect to such Accelerated Purchase and GCAC may direct multiple Accelerated Purchases in a day provided that delivery of shares has been completed with respect to any prior Regular and Accelerated Purchases that Lincoln Park has purchased. In consideration for entering into the Purchase Agreement, GCAC issued to Lincoln Park 50,000 The Purchase Agreement may be terminated by GCAC at any time after the Commencement Date, at its sole discretion, without any cost or penalty, by giving one business day notice to Lincoln Park to terminate the Purchase Agreement. Actual sales of shares of common stock to Lincoln Park under the Purchase Agreement will depend on a variety of factors to be determined by GCAC from time to time, including (among others) market conditions, the trading price of GCAC common stock and determinations by GCAC as to available and appropriate sources of funding for GCAC and its operations. The Purchase Agreement prohibits GCAC from issuing or selling and Lincoln Park from acquiring any shares of GCAC common stock if those shares of GCAC common stock, when aggregated with all other shares of GCAC common stock then beneficially owned by Lincoln Park and its affiliates, would result in Lincoln Park having beneficial ownership of more than 9.99% of the then issued and outstanding shares of GCAC common stock. The Purchase Agreement contains customary representations, warranties, covenants, closing conditions and indemnification provisions by, among and for the benefit of the parties. Lincoln Park has agreed that neither it nor any of its agent, representatives or affiliates will enter into or effect, directly or indirectly a short selling or hedging, which establishes a net short position with respect to the GCAC common stock. There are no limitations on the use of proceeds, financial or business covenants, restrictions on future financings (other than restrictions on GCAC’s ability to enter into a similar type of agreement or Equity Line of Credit during the Term, excluding an At -The-Market -dealer The issuance of the shares pursuant to the Purchase Agreement is expected to be undertaken in reliance upon the exemption from the registration requirements of the Securities Act of 1933, as amended, afforded by Section 4(a)(2). Conversion of Securities and Merger Considerations Immediately prior to the effective time of the Merger (the “Effective Time”), Cepton caused each share of Cepton Class F Stock and each share of Cepton preferred stock to be automatically converted into a number of shares of Cepton common stock, at the then -effective At the Effective Time, by virtue of the Merger and without any action on the part of GCAC, Merger Sub, Cepton or the holders of any of the following securities: (a) Each share of Cepton common stock (other than the Dissenting Shares and the Cancelled Shares (as such terms are defined in the Business Combination Agreement)) converted into (i) the contingent right to receive Earnout Shares (as defined below) (which may be zero) and (ii) a certain number of shares of GCAC Class A common stock equal to (x) $1,500,000,000 divided by the total number of Cepton capital stock (on an “as -converted (b) each option to purchase shares of Cepton common stock, whether or not exercisable and whether or not vested, that is outstanding immediately prior to the Effective Time was assumed by GCAC and converted into an option to purchase shares of GCAC Class A common stock (each, a “Converted Option”). Each Converted Option will have and be subject to the same terms and conditions (including vesting, expiration and exercisability terms) as were applicable to the Cepton option from which it was converted immediately before the Effective Time, except that (x) each Converted Option will be exercisable for that number of shares of GCAC Class A common stock equal to the product (rounded down to the nearest whole number) of (1) the number of shares of Cepton common stock subject to the Cepton option immediately before the Effective Time and (2) the Merger Consideration and (y) the per share exercise price for each share of GCAC Class A common stock issuable upon exercise of the Converted Option will be equal to the quotient (rounded up to the nearest whole cent) obtained by dividing (1) the exercise price per share of Cepton common stock of such Cepton option immediately before the Effective Time by (2) the Merger Consideration. Earnout Merger Consideration In addition to the Merger Consideration set forth above, additional contingent shares (“Earnout Shares”) are payable to each holder of Cepton common stock and/or Cepton options receiving consideration in the Merger, in the amounts set forth below: (a) If the closing share price of GCAC Class A common stock equals or exceeds $15.00 per share for any 20 trading days within any consecutive 30 -trading -year (b) If the closing share price of GCAC Class A common stock equals or exceeds $17.50 per share for any 20 trading days within any consecutive 30 -trading -year In the event that after the Closing and prior the three -year -year -year Cepton Loan and Security Agreement On January 4, 2022 (the “Effective Date”), Cepton entered into a Loan and Security Agreement (the “Loan Agreement”) with Trinity Capital Inc., a Maryland corporation (the “Lender”), pursuant to which the Lender has agreed to make up to three (3) advances (each, an “Advance,” and collectively, the “Advances”) to Cepton in an aggregate original principal amount not to exceed $25,000,000. An initial advance to Cepton in an original principal amount of $10,000,000 (the “Initial Advance”) was funded on the Effective Date. Up to two additional advances of $7,500,000 each, or one additional advance of $15,000,000, will be made available at Cepton’s request at any time prior to July 1, 2022, subject to certain standard conditions precedent as set forth in the Loan Agreement. The principal amount outstanding under each Advance shall accrue interest from the date of the Advance at a floating per annum rate equal to the greater of (i) ten and three -fourths -quarter -quarter Interest shall be payable monthly starting with the first business day of the month following the funding of the Advance, which was February 1, 2022 in the case of the Initial Advance. The principal amount of each Advance is to be repaid in consecutive equal monthly installments starting the 26 th -half -half -half Outstanding borrowings under the Loan Agreement are secured by a first priority lien on substantially all of the personal property assets of Cepton, other than Cepton’s intellectual property. In conjunction with the security interest granted under the Loan Agreement, Cepton’s obligations are further secured pursuant to the terms of a Pledge Agreement, dated as of the Effective Date (the “Pledge Agreement”). The Loan Agreement requires Cepton to make representations and warranties and comply with covenants that are customary in loan agreements of this type. Subject to certain exceptions, the Loan Agreement contains covenants which restrict, among other things, the payment of dividends, corporate changes, repurchase of stock, incurrence of indebtedness, payment or modification of indebtedness, permitting encumbrances, investments, dispositions and acquisitions. There are no financial covenants. Borrower has also granted Lender certain information rights, including the right to attend periodic meetings with Cepton’s senior management. If an event of default occurs, Lender is entitled to take enforcement action, including acceleration of amounts due under the Loan Agreement. The Loan Agreement contains customary events of default, including, among other events, non -payment The Loan Agreement also contains other customary provisions, such as provisions relating to commitment fees, expense reimbursement and confidentiality. Lender has indemnification rights and the right to assign the Loan Agreement without Borrower’s consent. In connection with the Loan Agreement, Cepton and Lender also entered into a Participation Rights Agreement (the “Participation Rights Agreement”), which grants to the Lender a right (but not an obligation) to participate in certain of Cepton’s future equity financings up to a total $1,000,000, at the same per share purchase price and on the same terms as other investors in such equity financings. Lender’s rights terminate upon the earliest to occur of (A) immediately prior to a Change of Control (as such term is defined in the Loan Agreement), (B) immediately prior to Cepton’s listing on the NYSE or NASDAQ or (C) immediately after the termination of the Loan Agreement. In connection with the Loan Agreement, Cepton also issued to Lender a warrant (the “Cepton Warrant”), dated January 4, 2022, to purchase up to 96,998 Liquidity and Capital Resources At December 31, 2021, the Company had cash outside the Trust Account of $108,396 and a working capital deficiency of $1,453,103. All remaining cash held in the Trust Account is generally unavailable for the Company’s use prior to an initial business combination, and is restricted for use either in a Business Combination or to redeem common stock. On February 2, 2021, the Company consummated its IPO (see Note 3) and Private Placement (See Note 4) and the underwriters fully exercised their Over -Allotment -allotment The Company has incurred and expects to continue to incur significant costs in pursuit of its Business Combination (see Note 8). These conditions raise substantial doubt about the Company’s ability to continue as a going concern. Management addressed this issue with the consummation of the Business Combination Agreement on February 10, 2022, and with new sources of financing. In connection with the Company’s assessment of going concern considerations in accordance with Accounting Standards Update (“ASU”) 2014 -15 -year Risks and Uncertainties Management is continuing to evaluate the impact of the COVID -19
Growth capital acquisition corp. [Member]
Description of Organization and Business Operations [Line Items]
DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS		NOTE 1 — DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS Organization and General Growth Capital Acquisition Corp. (the “Company”), a blank check company, was incorporated under the laws of the State of Delaware on January 4, 2010 under the name PinstripesNYS, Inc., and changed its name to its current name on February 14, 2020. The Company was formed for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business combination with one or more businesses (the “Business Combination”). The registration statements for the Company’s initial public offering (described below) were declared effective on January 29, 2021. On February 2, 2021, the Company consummated the initial public offering of 17,250,000 units (the “Units” and, with respect to the shares of Class A common stock included in the Units sold, the “Public Shares”), which includes the full exercise by the underwriter of its over -allotment Simultaneously with the closing of the initial public offering, the Company consummated the sale of 5,175,000 warrants (each, a “Private Placement Warrant” and, collectively, the “Private Placement Warrants”) in a private placement to the Company’s sponsor, Growth Capital Sponsor LLC (the “Sponsor”), Nautilus Carriers LLC (“Nautilus”), an affiliate of our Co -Chief Transaction costs amounted to $4,296,946, consisting of $3,450,000 of underwriting fees, and $824,946 of other offering costs. Although the Company is not limited to a particular industry or sector for the purpose of consummating a Business Combination, it intends to focus on industries that complement the Company’s management team’s background, and to capitalize on the ability of the Company’s management team to identify and acquire a business or businesses consistent with the experience of the Company’s management team and affiliates of Maxim Group LLC (“Maxim”), the representative of the underwriters in the Initial Public Offering. As of March 31, 2021, the Company had not commenced any operations. All activity from January 4, 2010 (inception) through February 2, 2021 relates to the Company’s formation, its prior unconsummated initial public offering, and its initial public offering (the “Initial Public Offering” or “IPO”) described below. 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 Trust Account Following the closing of the IPO on February 2, 2021 and the sale of Over -allotment -allotment -7 Except with respect to interest earned on the funds held in the Trust Account that may be released to the Company to pay its taxes, the proceeds from the IPO may not be released from the Trust Account until the earliest of: (i) the completion of the initial Business Combination; (ii) the redemption of any public shares properly tendered in connection with a stockholder vote to amend the Company’s amended and restated certificate of incorporation to modify the substance or timing of the Company’s obligation to redeem 100% of its public shares if it does not complete the initial Business Combination by August 2, 2022; or (iii) the redemption of all of the Company’s public shares if the Company is unable to complete the initial Business Combination by August 2, 2022 (at which such time up to $100,000 of interest shall be available to the Company to pay liquidation or dissolution expenses), subject to applicable law. The proceeds deposited in the Trust Account could become subject to the claims of the Company’s creditors, if any, which could have priority over the claims of the Company’s public stockholders. Initial Business Combination The Company’s management has broad discretion with respect to the specific application of the net proceeds of the IPO, although substantially all of the net proceeds of the IPO and the Private Placement are intended to be generally applied toward consummating an initial Business Combination. The initial Business Combination must occur with one or more businesses or assets with a fair market value equal to at least 80% of the net assets held in the Trust Account (excluding the amount of the Business Combination Marketing Fee). There is no assurance that the Company will be able to successfully effect an initial Business Combination. The Company, after signing a definitive agreement for an initial Business Combination, will provide its public stockholders’ with the opportunity to redeem all or a portion of their shares upon the completion of the initial Business Combination, either (i) in connection with a stockholder meeting called to approve the Business Combination or (ii) by means of a tender offer. However, in no event will the Company redeem its public shares in an amount that would cause its net tangible assets, after payment of deferred underwriting commissions, to be less than $5,000,001. In such case, the Company would not proceed with the redemption of its public shares and the related initial Business Combination, and instead may search for an alternate initial Business Combination. If the Company holds a stockholder vote or there is a tender offer for shares in connection with an initial Business Combination, a public stockholder will have the right to redeem its shares for an amount in cash equal to its pro rata share of the aggregate amount then on deposit in the Trust Account as of two business days prior to the consummation of the initial Business Combination, including interest, but less taxes payable. As a result, such shares of Class A common stock will be recorded at their redemption amount and classified as temporary equity, in accordance with the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 480, “Distinguishing Liabilities from Equity.” The Company will have until August 2, 2022 to complete a Business Combination. If the Company is unable to complete the initial Business Combination by August 2, 2022, the Company will (i) cease all operations except for the purpose of winding up, (ii) as promptly as reasonably possible but no more than ten business days thereafter redeem the public shares, at a per -share Each of the Company’s Sponsor and Nautilus has agreed that it will be severally liable to the Company, on a pro rata basis based on the number of founder shares owned by them, 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 have entered into a written letter of intent, confidentiality or similar agreement or Business Combination agreement, reduce the amount of funds in the Trust Account to below the lesser of (i) $10.00 per public share and (ii) the actual amount per public share held in the Trust Account as of the date of the liquidation of the Trust Account, if less than $10.00 per share due to reductions in the value of the trust assets, less interest released to pay taxes, 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 IPO against certain liabilities, including liabilities under the Securities Act. However, the Company has not asked its Sponsor or Nautilus to reserve for such indemnification obligations, nor has it independently verified whether the Sponsor or Nautilus have sufficient funds to satisfy such indemnity obligations and believe that the only assets of the Sponsor and Nautilus are securities of the Company. Therefore, the Company cannot assure you that the Sponsor or Nautilus would be able to satisfy those obligations. None of the Company’s officers or directors will indemnify the Company for claims by third parties including, without limitation, claims by vendors and prospective target businesses. The Sponsor, the Company’s officers and directors and certain initial stockholders have entered into a letter agreement with the Company, pursuant to which they agreed to waive their rights to liquidating distributions from the Trust Account with respect to any Founder Shares (as defined below) held by them if the Company fails to complete the initial Business Combination by August 2, 2022. However, if the Sponsor or any of the Company’s directors or officers acquires shares of Class A common stock in or after the IPO, they will be entitled to liquidating distributions from the Trust Account with respect to such shares if the Company fails to complete the initial Business Combination within the prescribed time period. In the event of a liquidation, dissolution or winding up of the Company after an initial Business Combination, the Company’s remaining stockholders are entitled to share ratably in all assets remaining available for distribution to them after payment of liabilities and after provision is made for each class of stock, if any, having preference over the common stock. The Company will provide its public stockholders with the opportunity to redeem all or a portion of their public shares upon the completion of the initial Business Combination at a per -share The Company may require its public stockholders seeking to exercise their redemption rights, whether they are record holders or hold their shares in “street name,” to either tender their certificates to the Company’s transfer agent prior to the date set forth in the tender offer documents or proxy materials mailed to such holders, or up to two business days prior to the vote on the proposal to approve the initial Business Combination in the event the Company distributes proxy materials, or to deliver their shares to the transfer agent electronically using The Depository Trust Company’s DWAC (Deposit/Withdrawal At Custodian) System, at the holder’s option. The tender offer or proxy materials, as applicable, that the Company will furnish to holders of its public shares in connection with the initial Business Combination will indicate whether the Company is requiring public stockholders to satisfy such delivery requirements. Risks and Uncertainties Management is currently evaluating the impact of the COVID -19

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended	12 Months Ended
	Dec. 31, 2021	Mar. 31, 2021
Summary of Significant Accounting Policies [Line Items]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and in accordance with the instructions to Form 10 -Q -X The accompanying unaudited condensed consolidated financial statements should be read in conjunction with the Company’s Annual report on Form 10 -K Emerging Growth Company 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 a 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 condensed consolidated financial statements with another public company, which is neither an emerging growth company nor an emerging growth company, and which has opted out of using the extended transition period, difficult or impossible because of the potential differences in accounting standards used. Cash and Cash Equivalents The Company considers all short -term Investment Held in Trust Account As of December 31, 2021, investment in the Company’s Trust Account consisted of $919 in cash and $172,519,526 in Money Market mutual funds. Money Market funds are characterized as Level 1 investments within the fair value hierarchy under ASC 820 (as defined below). At March 31, 2021, the assets held in the Trust Account were held in cash, U.S. Treasury Bills and Money Market mutual funds. The Company classifies its United States Treasury Bills as held -to-maturity -to-maturity -to-maturity As of March 31, 2021, investment in the Company’s Trust Account consisted of $919 in cash, $86,253,272 in U.S. Treasury Bills and $86,251,323 in Money Market mutual funds. All of the U.S. Treasury Bills matured on May 6, 2021. The Company considers all investments with original maturities of more than three months but less than one year to be short -term -term Carrying Amortization Gross Fair Value U.S. Money Market Mutual Funds $ 86,251,323 $ — $ — $ 86,251,323 U.S. Treasury Bills 86,253,272 4,167 1,898 86,255,170 $ 172,504,595 $ 4,167 $ 1,898 $ 172,506,493 A decline in the market value of held -to-maturity -end Premiums and discounts are amortized or accreted over the life of the related held -to-maturity -interest Common Stock Subject to Possible Redemption The Company accounts for its Class A common stock subject to possible redemption in accordance with the guidance in ASC Topic 480 “Distinguishing Liabilities from Equity”. Class A common stock subject to mandatory redemption is classified as a liability instrument and is measured at fair value. Conditionally redeemable common stock (including common stock that features 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) is classified as temporary equity. At all other times, common stock is classified as stockholders’ equity. The Company’s common stock features certain redemption rights that are considered to be outside of the Company’s control and subject to the occurrence of uncertain future events. Accordingly, common stock subject to possible redemption is presented as temporary equity, outside of the stockholders’ deficit section of the Company’s balance sheet. Use of Estimates The preparation of condensed consolidated financial statements in conformity with GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of expenses during the reporting period. Actual results could differ from those estimates. 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. The Company has not experienced losses on these accounts and management believes the Company is not exposed to significant risks on such accounts. Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under the FASB ASC 820, “Fair Value Measurement,” approximates the carrying amounts represented in the balance sheet, primarily due to their short term nature. Fair Value Measurements Fair value is defined as the price that would be received for sale of an asset or paid for transfer of a liability, in an orderly transaction between market participants at the measurement date. GAAP establishes a three -tier • • • 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. Warrant Liability The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives in accordance with ASC Topic 815, “Derivatives and Hedging”. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value on the grant date and is then re -valued -current -cash The Company accounts for the warrants issued in connection with the IPO in accordance with the guidance contained in ASC 815 -40 -measurement -measurement Net Loss Per Share The Company has two classes of shares, which are referred to as Class A common stock and Class B common stock. Earnings and losses are shared pro rata between the two classes of shares. The 17,250,000 potential common stock for outstanding warrants to purchase the Company’s shares were excluded from diluted earnings per share for the period from March 31, 2020 (inception) through December 31, 2021 because the warrants are contingently exercisable, and the contingencies have not yet been met. As a result, diluted net loss per common stock is the same as basic net loss per common stock for the periods. The table below presents a reconciliation of the numerator and denominator used to compute basic and diluted net loss per share for each class of common stock: For the For the Class A Class B Class A Class B Basic and diluted net loss per share: Numerator: Allocation of net loss $ (6,007,472 ) $ (1,501,868 ) $ — $ (114 ) Denominator: Weighted-average shares 17,250,000 4,312,500 — 4,312,500 Basic and diluted net loss per share $ (0.35 ) $ (0.35 ) $ — $ (0.00 ) For the For the Class A Class B Class A Class B Basic and diluted net loss per share: Numerator: Allocation of net loss $ 288,567 $ 72,142 $ — $ (114 ) Denominator: Weighted-average shares 17,250,000 4,312,500 — 4,312,500 Basic and diluted net loss per share $ 0.02 $ 0.02 $ — $ (0.00 ) Income Taxes The Company follows the asset and liability method of accounting for income taxes under FASB ASC 740, “Income Taxes” (“ASC 740”). Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the condensed financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that included the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. There were no unrecognized tax benefits as of December 31, 2021. The Company’s management determined that the United States 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 for the period from December 31, 2021 and March 31, 2021. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. Recent Accounting Standards August 2020, the FASB issued Accounting Standards Update (“ASU”) 2020 -06 -20 -40 -06 -06 -06 -converted -06 Management does not believe that any recently issued, but not effective, accounting standards, if currently adopted, would have a material effect on the Company’s financial statements.
Growth capital acquisition corp. [Member]
Summary of Significant Accounting Policies [Line Items]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES		NOTE 3 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying financial statement of the Company is presented in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the U.S. Securities and Exchange Commission (the “SEC”). Emerging Growth Company 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 a 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, which is neither an emerging growth company nor an emerging growth company, and which has opted out of using the extended transition period, difficult or impossible because of the potential differences in accounting standards used. Cash and Cash Equivalents The Company considers all short -term Investment Held in Trust Account At March 31, 2021, the assets held in the Trust Account were held in cash, U.S. Treasury Bills and Money Market mutual funds. The Company classifies its United States Treasury Bills as held -to-maturity -to-maturity -to-maturity As of March 31, 2021, investment in the Company’s Trust Account consisted of $919 in cash, $86,253,272 in U.S. Treasury Bills and $86,251,323 in Money Market mutual funds. All of the U.S. Treasury Bills will mature on May 6, 2021. The Company considers all investments with original maturities of more than three months but less than one year to be short -term -term Carrying Amortization of Gross Unrealized Fair Value U.S. Money Market Mutual Funds $ 86,251,323 $ — $ — $ 86,251,323 U.S. Treasury Bills 86,253,272 4,167 1,898 86,255,170 $ 172,504,595 $ 4,167 $ 1,898 $ 172,506,493 A decline in the market value of held -to-maturity to earnings and a new cost basis for the security is established. To determine whether an impairment is other than temporary, the Company considers whether it has the ability and intent to hold the investment until a market price recovery and considers whether evidence indicating the cost of the investment is recoverable outweighs evidence to the contrary. Evidence considered in this assessment includes the reasons for the impairment, the severity and the duration of the impairment, changes in value subsequent to year -end Premiums and discounts are amortized or accreted over the life of the related held -to-maturity -interest Common Stock Subject to Possible Redemption (Restated, see Note 2) The Company accounts for its Class A common stock subject to possible redemption in accordance with the guidance in ASC Topic 480 “Distinguishing Liabilities from Equity”. Class A common stock subject to mandatory redemption is classified as a liability instrument and is measured at fair value. Conditionally redeemable common stock (including common stock that features 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) is classified as temporary equity. At all other times, common stock is classified as stockholders’ equity. The Company’s common stock features certain redemption rights that are considered to be outside of the Company’s control and subject to the occurrence of uncertain future events. Accordingly, common stock subject to possible redemption is presented as temporary equity, outside of the stockholders’ equity section of the Company’s balance sheet. The Company recognizes changes in redemption value immediately as they occur and adjusts the carrying value of redeemable common stock to equal the redemption value at the end of each reporting period. At March 31, 2021, the Class A common stock reflected in the balance sheet is reconciled in the following table: Gross proceeds from IPO $ 172,500,000 Less: Proceeds allocated to Public Warrants (10,608,750 ) Class A common stock issuance costs (4,004,071 ) Plus: Accretion of carrying value to redemption value 14,612,821 Contingently redeemable Class A common stock $ 172,500,000 Use of Estimates The preparation of financial statements in conformity with GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of expenses during the reporting period. Actual results could differ from those estimates. 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. The Company has not experienced losses on these accounts and management believes the Company is not exposed to significant risks on such accounts. Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under the FASB ASC 820, “Fair Value Measurement,” approximates the carrying amounts represented in the balance sheet, primarily due to their short term nature. Fair Value Measurements Fair value is defined as the price that would be received for sale of an asset or paid for transfer of a liability, in an orderly transaction between market participants at the measurement date. GAAP establishes a three -tier • • • 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. Warrant Liability The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives in accordance with ASC Topic 815, “Derivatives and Hedging”. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value on the grant date and is then re -valued -current -cash The Company accounts for the warrants issued in connection with the IPO in accordance with the guidance contained in ASC 815 -40 -measurement -measurement Net Income (Loss) per Common Stock (Restated, see Note 2) The Company has two classes of shares, which are referred to as Class A common stock and Class B common stock. Earnings and losses are shared pro rata between the two classes of shares. The 13,800,000 potential common stock for outstanding warrants to purchase the Company’s shares were excluded from diluted earnings per share for the twelve months ended March 31, 2021. As a result, diluted net income (loss) per common stock is the same as basic net income (loss) per common stock for the periods. The table below presents a reconciliation of the numerator and denominator used to compute basic and diluted net income (loss) per share for each class of common stock: For the twelve months ended March 31, 2021 For the twelve months ended March 31, 2020 Class A Class B Class A Class B Basic and diluted net income (loss) per share: Numerator: Allocation of net income (loss) $ 3,222,033 $ 5,039,591 $ — $ (9,715 ) Denominator: Weighted-average shares outstanding 2,741,096 4,312,500 — 4,312,500 Basic and diluted net income (loss) per share $ 1.17 $ 1.17 $ (0.00 ) $ (0.00 ) Income Taxes The Company follows the asset and liability method of accounting for income taxes under FASB ASC 740, “Income Taxes” (“ASC 740”). Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that included the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. There were no unrecognized tax benefits as of March 31, 2021. The Company’s management determined that the United States 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 for the period from March 31, 2021 and March 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. Recent Accounting Standards Management does not believe that any recently issued, but not effective, accounting standards, if currently adopted, would have a material effect on the Company’s financial statements.

Public Offering

Public Offering	9 Months Ended	12 Months Ended
	Dec. 31, 2021	Mar. 31, 2021
Public Offering [Line Items]
PUBLIC OFFERING	NOTE 3 — PUBLIC OFFERING Pursuant to the IPO, the Company sold 17,250,000 at an offering price of $10.00 per Unit, which included 2,250,000 units sold upon the full exercise by the underwriter of its over -allotment Each Unit consists of one share of the Company’s Class A common stock, $0.0001 par value, and one -half All of the 17,250,000 Class A common stock sold as part of the Units in the IPO contain a redemption feature which allows for the redemption of such public shares in connection with the Company’s liquidation, if there is a stockholder vote or tender offer in connection with the Business Combination and in connection with certain amendments to the Company’s certificate of incorporation. In accordance with SEC guidance on redeemable equity instruments, which has been codified in ASC 480 -10-S99 The Class A common stocks are accounted for in accordance to codified in ASC 480 -10-S99 -in Warrants Warrants may only be exercised for a whole number of shares. No fractional Warrants will be issued upon separation of the Units and only whole Warrants will trade. The Warrants will become exercisable on the later of (a) 30 days after the completion of the initial Business Combination or (b) 12 months from the closing of the IPO; provided in each case that the Company has an effective registration statement under the Securities Act covering the shares of Class A common stock issuable upon exercise of the Warrants and a current prospectus relating to them is available (or the Company permits holders to exercise their Warrants on a cashless basis and such cashless exercise is exempt from registration under the Securities Act). The Company will agree 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 best efforts to file with the SEC a registration statement for the registration, under the Securities Act, of the shares of Class A common stock issuable upon exercise of the Warrants, to cause such registration statement to become effective within 60 business days after the closing of the initial Business Combination and to maintain a current prospectus relating to those shares of Class A common stock until the warrants expire or are redeemed, as specified in the warrant agreement. If the shares issuable upon exercise of the warrants are not registered under the Securities Act by the 60 th the event the Company elects, the Company will not be required to file or maintain in effect a registration statement, but the Company will use its best efforts to register or qualify the shares under applicable blue sky laws to the extent an exemption is not available. The warrants contain a tender or exchange offer that the Company’s management concluded do not qualify as an acceptable form of net cash settlement under the exception of ASC 815 -40-25-8 The Warrants will expire five The Company may call the Warrants for redemption (except with respect to the Private Placement Warrants): • • • -day • -trading •
Growth capital acquisition corp. [Member]
Public Offering [Line Items]
PUBLIC OFFERING		NOTE 4 — PUBLIC OFFERING Pursuant to the IPO, the Company sold 17,250,000 at an offering price of $10.00 per Unit, which included 2,250,000 units sold upon the full exercise by the underwriter of its over -allotment Each Unit consists of one share of the Company’s Class A common stock, $0.0001 par value, and one -half Warrants Warrants may only be exercised for a whole number of shares. No fractional Warrants will be issued upon separation of the Units and only whole Warrants will trade. The Warrants will become exercisable on the later of (a) 30 days after the completion of the initial Business Combination or (b) 12 months from the closing of the IPO; provided in each case that the Company has an effective registration statement under the Securities Act covering the shares of Class A common stock issuable upon exercise of the Warrants and a current prospectus relating to them is available (or the Company permits holders to exercise their Warrants on a cashless basis and such cashless exercise is exempt from registration under the Securities Act). The Company will agree 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 best efforts to file with the SEC a registration statement for the registration, under the Securities Act, of the shares of Class A common stock issuable upon exercise of the Warrants, to cause such registration statement to become effective within 60 business days after the closing of the initial Business Combination and to maintain a current prospectus relating to those shares of Class A common stock until the warrants expire or are redeemed, as specified in the warrant agreement. If the shares issuable upon exercise of the warrants are not registered under the Securities Act by the 60 th The warrants contain a tender or exchange offer that the Company’s management concluded do not qualify as an acceptable form of net cash settlement under the exception of ASC 815 -40-25-8 The Warrants will expire five The Company may call the Warrants for redemption (except with respect to the Private Placement Warrants): • • • -day • -trading •

Private Placement

Private Placement	9 Months Ended	12 Months Ended
	Dec. 31, 2021	Mar. 31, 2021
Private Placement [Line Items]
PRIVATE PLACEMENT	NOTE 4 — PRIVATE PLACEMENT Simultaneously with the closing of the IPO, the Company consummated the sale of 5,175,000 Private Placement Warrant in a private placement to the Sponsor, Nautilus Carriers LLC and HB Strategies LLC generating gross proceeds of $5,175,000. A portion of the purchase price of the Private Placement Warrants were added to the proceeds from the IPO held in the Trust Account. If the Initial Business Combination is not completed by August 2, 2022, the proceeds from the sale of the Private Placement Warrants held in the Trust Account will be used to fund the redemption of the Public Shares (subject to the requirements of applicable law) and the Private Placement Warrants will expire worthless. The Private Placement Warrants are identical to the Warrants underlying the Units sold in the IPO, except that the Private Placement Warrants and the shares of Class A common stock issuable upon exercise of the Private Placement Warrants will not be transferable, assignable or salable until 30 days after the completion of the initial Business Combination, subject to certain limited exceptions. Additionally, the Private Placement Warrants will be non -redeemable
Growth capital acquisition corp. [Member]
Private Placement [Line Items]
PRIVATE PLACEMENT		NOTE 5 — PRIVATE PLACEMENT Simultaneously with the closing of the IPO, the Company consummated the sale of 5,175,000 Private Placement Warrant in a private placement to the Sponsor, Nautilus Carriers LLC and HB Strategies LLC generating gross proceeds of $5,175,000. A portion of the purchase price of the Private Placement Warrants were added to the proceeds from the IPO held in the Trust Account. If the Initial Business Combination is not completed by August 2, 2022, the proceeds from the sale of the Private Placement Warrants held in the Trust Account will be used to fund the redemption of the Public Shares (subject to the requirements of applicable law) and the Private Placement Warrants will expire worthless. The Private Placement Warrants are identical to the Warrants underlying the Units sold in the IPO, except that the Private Placement Warrants and the shares of Class A common stock issuable upon exercise of the Private Placement Warrants will not be transferable, assignable or salable until 30 days after the completion of the initial Business Combination, subject to certain limited exceptions. Additionally, the Private Placement Warrants will be non -redeemable

Restatement of Previously Issue

Restatement of Previously Issued Financial Statements	12 Months Ended
	Mar. 31, 2021
Growth capital acquisition corp. [Member]
Restatement of Previously Issued Financial Statements [Line Items]
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS	NOTE 2 — RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS In connection with the preparation of the Company’s condensed financial statements as of September 30, 2021, management identified errors made in its historical financial statements where, at the closing of the Company’s Initial Public Offering (February 2, 2021), the Company had improperly valued and reported its common stock subject to possible redemption. As such, management determined it should restate its previously reported financial statements. The Company previously determined the common stock subject to possible redemption to be equal to the redemption value of $10.00 per share of common stock while also taking into consideration its charter’s requirement that a redemption cannot result in net tangible assets being less than $5,000,001. Upon review of its financial statements for the year ended March 31, 2021, the Company reevaluated the classification of the common stock and determined that the common stock issued during the Initial Public Offering and pursuant to the exercise of the underwriters’ overallotment can be redeemed or become redeemable subject to the occurrence of future events considered outside the Company’s control under ASC 480 -10-S99 -in In connection with the change in presentation for the common stock subject to redemption, the Company also restated its earnings per share calculation to allocate net income (loss) evenly to common stock subject to redemption and those that are not subject to redemption. This presentation contemplates a Business Combination as the most likely outcome, in which case both classes of common stock share pro rata in the income (loss) of the Company. There has been no change in the Company’s total assets, liabilities or operating results. The impact of the restatement on the Company’s financial statements is reflected in the following table: As Reported Restatement As Restated Balance Sheet as of March 31, 2021 Common Stock subject to possible redemption ($) $ 161,154,930 $ 11,345,070 $ 172,500,000 Common stock Class A, $0.0001 par value $ 113 $ (113 ) $ — Common stock Class B, $0.0001 par value $ 431 $ — $ 431 Additional Paid in Capital $ (3,115,509 ) $ 3,115,509 $ — Retained earnings $ 8,114,967 $ (14,460,466 ) $ (6,345,499 ) Total stockholders’ equity/(deficit) $ 5,000,002 $ (11,345,070 ) $ (6,345,068 ) Number of shares subject to redemption 16,115,493 1,134,507 17,250,000 Statement of Operations for the year ended March 31, 2021 Basic and diluted weighted average shares, redeemable shares 2,404,988 336,108 2,741,096 Basic and diluted net income per share, redeemable shares $ — $ 1.17 $ 1.17 Basic and diluted weighted average shares, non-redeemable shares 4,648,608 (336,108 ) 4,312,500 Basic and diluted net income per share, non-redeemable shares $ 1.78 $ (0.61 ) $ 1.17 Statement Of Changes In Stockholders’ Equity (Deficit) for Accretion of Class A common stocks subject to $ — $ (14,612,821 ) $ (14,612,821 ) Class A common stock subject to possible redemption $ (161,154,930 ) $ 161,143,205 $ (1,725 ) Total stockholders’ equity/(deficit) $ 5,000,002 $ (11,345,070 ) $ (6,345,068 ) Statement of Cash Flows for the year ended March 31, 2021 Value of Class A common stock subject to possible redemption at February 2, 2021 $ 151,176,360 $ 6,710,819 $ 157,887,179 Change in value of Class A common stock subject to possible redemption, 9,978,570 $ 4,634,251 $ 14,612,821

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2021	Mar. 31, 2021
Accounting Policies [Abstract]
Description of Business		Description of Business Cepton provides state -of-the-art -based ® -based -effective Founded in April 2016 and led by industry veterans with over two decades of collective experience across a wide range of advanced lidar and imaging technologies, Cepton is focused on the mass market commercialization of high performance, high quality lidar solutions. Cepton is headquartered in San Jose, California, USA, with a presence in Germany, Canada, Japan, China and India, to serve a fast -growing
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and in accordance with the instructions to Form 10 -Q -X The accompanying unaudited condensed consolidated financial statements should be read in conjunction with the Company’s Annual report on Form 10 -K	Basis of Presentation and Principles of Consolidation The consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The consolidated financial statements include the accounts of our wholly owned subsidiaries in Canada, Germany, and the United Kingdom. All intercompany balances and transactions have been eliminated in consolidation. The accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern. As of December 31, 2021, the Company had cash and cash equivalents of $3.7 million, short -term The Company is subject to risks and uncertainties frequently encountered by early -stage To date, the Company has been funded primarily by equity financings, convertible promissory notes and other borrowings. Failure to generate sufficient revenues, achieve planned gross margins and operating profitability, control operating costs, or secure additional funding may require the Company to modify, delay, or abandon some of its planned future expansion or development, or to otherwise enact operating cost reductions available to management, which could have a material adverse effect on the Company’s business, operating results, financial condition, and ability to achieve its intended business objectives. On February 10, 2022, GCAC Merger Sub Inc., a Delaware corporation and newly formed wholly -owned	Basis of Presentation The accompanying financial statement of the Company is presented in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the U.S. Securities and Exchange Commission (the “SEC”).
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. The Company has not experienced losses on these accounts and management believes the Company is not exposed to significant risks on such accounts.	Concentration of Risk Financial instruments that subject the Company to concentrations of credit risk consist primarily of cash and cash equivalents, short -term -term securities, and asset backed securities. Management believes that the financial institutions that hold its cash, cash equivalents, and short -term As of December 31, 2021 and 2020, three and four customers, respectively, accounted for more than 10% of accounts receivable. Customers with revenue equal to or greater than 10% of total revenue for the periods indicated were as follows: Year Ended December 31, 2021 2020 Customer A 68 % 23 % Customer B — % 16 % Customer C — % 11 %	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. The Company has not experienced losses on these accounts and management believes the Company is not exposed to significant risks on such accounts.
Supplier Concentrations		Supplier Concentrations The Company relies on third parties for the supply and manufacture of its products, as well as third -party For the fiscal year ended December 31, 2021, there were no supplier vendors that accounted for a significant portion of Accounts Payable. For the fiscal year ended December 31, 2020, two vendors accounted for approximately 27% of total Accounts Payable.
Use of Estimates	Use of Estimates The preparation of condensed consolidated financial statements in conformity with GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of expenses during the reporting period. Actual results could differ from those estimates.	Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Significant items subject to such estimates and assumptions include, but are not limited to, estimating the stand -alone -based	Use of Estimates The preparation of financial statements in conformity with GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of expenses during the reporting period. Actual results could differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all short -term	Cash Equivalents and Short-Term Investments The Company considers all highly liquid investments with original maturity of three months or less at the date of purchase to be cash equivalents. The Company’s short -term -for-sale	Cash and Cash Equivalents The Company considers all short -term
Accounts Receivable		Accounts Receivable Trade accounts receivable are recorded at the invoiced amount, net of any allowance for doubtful accounts, and do not bear interest. Allowances on accounts receivable are recorded when circumstances indicate collection is doubtful for a particular accounts receivable balance. Receivables are written off if reasonable collection efforts prove unsuccessful. The Company provides for allowances on a specific account basis. As of December 31, 2021, and 2020, the allowance for doubtful accounts was immaterial.
Inventories		Inventories Inventories are stated at the lower of cost or estimated net realizable value. Costs are computed under the standard cost method, which approximates actual costs determined on the first -in -out -downs
Property and Equipment		Property and Equipment Property and equipment are stated at cost, less accumulated depreciation and amortization. The Company depreciates property and equipment using the straight -line
Foreign Currency		Foreign Currency The functional currency of the Company’s foreign subsidiaries in Canada and Germany is the respective local currency whereas the functional currency of the foreign subsidiary in the United Kingdom is the U.S. dollar. For the Canadian and German entities, assets and liabilities are translated into U.S. dollars at the local current exchange rates in effect at the balance sheet date, and income and expense accounts are translated at the average exchange rates during the period. The resulting translation adjustments are included in accumulated other comprehensive income. Foreign currency translation adjustments were immaterial for the years ended December 31, 2021 and 2020.
Convertible Preferred Stock		Convertible Preferred Stock The Company records all shares of convertible preferred stock at their respective fair values on the dates of issuance, net of issuance costs, if applicable. The convertible preferred stock is recorded outside of permanent stockholders’ deficit because while it is not mandatorily redeemable, it is contingently redeemable into cash upon the occurrence of an event not solely within the Company’s control. When it is probable that a convertible preferred share will become redeemable, adjustments are recorded to adjust the carrying values. No adjustments have been recorded in 2021 or 2020. Refer to Footnote 9 for more information on the rights, preferences, privileges, and restrictions associated with the convertible preferred stock.
Revenue Recognition		Revenue Recognition The Company recognizes revenue from contracts with its customers. A contract with a customer exists when both parties have approved the contract and are committed to perform their respective obligations, each party’s rights can be identified, payment terms can be identified, the contract has commercial substance, and it is probable that the Company will collect substantially all of the consideration it is entitled to. Revenue is recognized when, or as, performance obligations are satisfied by transferring control of a promised product or service to a customer. The Company’s revenue is primarily derived from product sales of LiDAR sensors to direct customers. Revenue is recognized at a point in time when control of the products is transferred to the customer, generally occurring upon shipment in accordance with the terms of the related contract. Amounts billed to customers for shipping and handling are included in the transaction price and are not treated as separate performance obligations as these costs fulfill a promise to transfer the product to the customer. Shipping and handling costs paid by the Company are included in cost of revenue. Taxes collected from customers and remitted to governmental authorities are excluded from revenue on the net basis of accounting. When a contract involves multiple promises, the Company accounts for individual performance obligations if the customer can benefit from each promise on its own or with other resources that are readily available to the customer and each promise is separately identifiable from other promises in the arrangement. In these situations, the arrangement consideration is allocated between the separate performance obligations in proportion to their estimated standalone selling price. The standalone selling price reflects the price the Company would charge for a specific product if it were sold separately in similar circumstances and to similar customers. If the selling price is not directly observable, the Company may estimate the stand -alone Costs to obtain a contract The Company generally expenses the incremental costs of obtaining a contract when incurred because the amortization period for these costs would be less than one year. These costs primarily relate to sales commissions and are recognized upon receiving customer payment, at the time of the customer order, or at the time of product shipment. Commission expense was $24,000 and $31,000 in 2021 and 2020, respectively and was recorded in selling, general and administrative expense in the Company’s consolidated statements of operations. Contract balances The timing of revenue recognition, billings, and cash collections generally results in accounts receivable recognized on the balance sheet. However, the Company may recognize contract liabilities when consideration is received from a customer prior to transferring goods or services to the customer. Contract liabilities are recognized as revenue after control of the products or services is transferred to the customer and all revenue recognition criteria have been met. Customer deposits The Company may recognize customer deposit liabilities when consideration is received from a customer prior to entering into a contract. Customer deposit liabilities are recognized as revenue when a contract with enforceable rights and obligations exists and all revenue recognition criteria have been met. Right of return The Company’s general terms and conditions for its contracts do not contain a right of return that allows the customer to return products and receive a credit. Therefore, the Company does not estimate returns and generally recognizes revenue upon shipment. Significant financing components The Company may receive payment from a customer either before or after the performance obligation has been satisfied. The expected timing difference between the payment and satisfaction of performance obligations for the vast majority of the Company’s contracts is one year or less; therefore, the Company applies a practical expedient and does not consider the effects of the time value of money. The Company’s contracts with customer prepayment terms do not include a significant financing component because the primary purpose is not to receive financing from the customers.
Cost of Revenue		Cost of Revenue Cost of revenue is comprised of Lidar Sensor and Prototype Revenue and Development Cost of Revenue. Lidar Sensor and Prototype cost of revenue includes the manufacturing cost of LiDAR sensors, which primarily consists of personnel -related -party
Product Warranties		Product Warranties The Company typically provides a one -year
Research and Development		Research and Development Research and development expenses consist primarily of personnel -related -party
Advertising		Advertising Advertising costs are expensed as incurred and were $196,000 and $197,000 for the years ended December 31, 2021 and 2020.
Income Taxes	Income Taxes The Company follows the asset and liability method of accounting for income taxes under FASB ASC 740, “Income Taxes” (“ASC 740”). Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the condensed financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that included the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. There were no unrecognized tax benefits as of December 31, 2021. The Company’s management determined that the United States 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 for the period from December 31, 2021 and March 31, 2021. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position.	Income Taxes The Company accounts for income taxes using the asset and liability method. Under this method, deferred income tax assets and liabilities are recorded based on the estimated future tax effects of differences between the financial statement and income tax basis of existing assets and liabilities. Deferred income tax assets and liabilities are recorded net and classified as non -current	Income Taxes The Company follows the asset and liability method of accounting for income taxes under FASB ASC 740, “Income Taxes” (“ASC 740”). Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that included the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. There were no unrecognized tax benefits as of March 31, 2021. The Company’s management determined that the United States 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 for the period from March 31, 2021 and March 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.
Stock-Based Compensation Expense		Stock-Based Compensation Expense The Company grants stock options to employees and non -employees -Scholes -price -free value of common stock. These factors included but were not limited to (i) contemporaneous third -party
Impairment of Long-Lived Assets		Impairment of Long-Lived Assets Long -lived -lived -lived -party
Fair Value Measurements	Fair Value Measurements Fair value is defined as the price that would be received for sale of an asset or paid for transfer of a liability, in an orderly transaction between market participants at the measurement date. GAAP establishes a three -tier • • • 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.	Fair Value Measurements The Company determines the fair value of an asset or liability based on the assumptions that market participants would use in pricing the asset or liability in an orderly transaction between market participants at the measurement date. The identification of market participant assumptions provides a basis for determining what inputs are to be used for pricing each asset or liability. A fair value hierarchy has been established which gives precedence to fair value measurements calculated using observable inputs over those using unobservable inputs. This hierarchy prioritized the inputs into three broad levels as follows: Level 1: Quoted prices in active markets for identical instruments Level 2: Other significant observable inputs (including quoted prices in active markets for similar instruments) Level 3: Significant unobservable inputs (including assumptions in determining the fair value of certain investments) Money market funds are highly liquid investments and are actively traded. The pricing information for the Company’s money market funds are readily available and can be independently validated as of the measurement date. This approach results in the classification of these securities as Level 1 of the fair value hierarchy. The Company’s short -term -backed -term -term	Fair Value Measurements Fair value is defined as the price that would be received for sale of an asset or paid for transfer of a liability, in an orderly transaction between market participants at the measurement date. GAAP establishes a three -tier • • • 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.
Commitments and Contingencies		Commitments and Contingencies Liabilities for loss contingencies arising from claims, assessments, litigation, fines, and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount within a range of loss can be reasonably estimated. When no amount within the range is a better estimate than any other amount, the Company accrues for the minimum amount within the range. Legal costs incurred in connection with loss contingencies are expensed as incurred. No liabilities for loss contingencies were accrued as of December 31, 2021 and 2020.
Recently Adopted Accounting Pronouncements		Recently Adopted Accounting Pronouncements In July 2017, the FASB issued ASU 2017 -11 Earnings Per Share (Topic 260), Distinguishing Liabilities from Equity (Topic 480), Derivatives and Hedging (Topic 815): (Part I) Accounting for Certain Financial Instruments with Down Round Features, and (Part II) Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exception -round In August 2018, the FASB issued ASU 2018 -13 Disclosure Framework — Changes to the Disclosure Requirements for Fair Value Measurement
Recent Accounting Standards	Recent Accounting Standards August 2020, the FASB issued Accounting Standards Update (“ASU”) 2020 -06 -20 -40 -06 -06 -06 -converted -06 Management does not believe that any recently issued, but not effective, accounting standards, if currently adopted, would have a material effect on the Company’s financial statements.	Recently Issued Accounting Pronouncements In February 2016, the FASB issued ASU 2016 -02 Leases (Topic 842) -of-use -10 Financial Instruments — Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842): Effective Dates, -05 Revenue from Contracts with Customers (Topic 606) and Leases (Topic 842): Effective Dates for Certain Entities, -year -02 In June 2016, the FASB issued ASU 2016 -13 Measurement of Credit Losses on Financial Instruments Company expects to be an emerging growth company, the standard will be effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. Early adoption is permitted. The Company does not expect there to be a material impact on its consolidated financial statements and related disclosures from the adoption of this update. In December 2019, the FASB issued ASU 2019 -12 Income Taxes: Simplifying the Accounting for Income Taxes -12 In August 2020, the FASB issued ASU 2020 -06 Debt — Debt with Conversion and Other Options (Subtopic 470 -20 ) and Derivatives and Hedging — Contracts in Entity’s Own Equity (Subtopic 815 -40 ): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity -06 In May 2021, the FASB issued ASU 2021 -04 Earnings Per Share (Topic 260), Debt — Modifications and Extinguishments (Topic 470 -50 ), Compensation — Stock Compensation (Topic 718), and Derivatives and Hedging — Contracts in Entity’s Own Equity (Subtopic 815 -40 )	Recent Accounting Standards Management does not believe that any recently issued, but not effective, accounting standards, if currently adopted, would have a material effect on the Company’s financial statements.
Emerging Growth Company	Emerging Growth Company 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 a 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 condensed consolidated financial statements with another public company, which is neither an emerging growth company nor an emerging growth company, and which has opted out of using the extended transition period, difficult or impossible because of the potential differences in accounting standards used.		Emerging Growth Company 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 a 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, which is neither an emerging growth company nor an emerging growth company, and which has opted out of using the extended transition period, difficult or impossible because of the potential differences in accounting standards used.
Investment Held in Trust Account	Investment Held in Trust Account As of December 31, 2021, investment in the Company’s Trust Account consisted of $919 in cash and $172,519,526 in Money Market mutual funds. Money Market funds are characterized as Level 1 investments within the fair value hierarchy under ASC 820 (as defined below). At March 31, 2021, the assets held in the Trust Account were held in cash, U.S. Treasury Bills and Money Market mutual funds. The Company classifies its United States Treasury Bills as held -to-maturity -to-maturity -to-maturity As of March 31, 2021, investment in the Company’s Trust Account consisted of $919 in cash, $86,253,272 in U.S. Treasury Bills and $86,251,323 in Money Market mutual funds. All of the U.S. Treasury Bills matured on May 6, 2021. The Company considers all investments with original maturities of more than three months but less than one year to be short -term -term Carrying Amortization Gross Fair Value U.S. Money Market Mutual Funds $ 86,251,323 $ — $ — $ 86,251,323 U.S. Treasury Bills 86,253,272 4,167 1,898 86,255,170 $ 172,504,595 $ 4,167 $ 1,898 $ 172,506,493 A decline in the market value of held -to-maturity -end Premiums and discounts are amortized or accreted over the life of the related held -to-maturity -interest		Investment Held in Trust Account At March 31, 2021, the assets held in the Trust Account were held in cash, U.S. Treasury Bills and Money Market mutual funds. The Company classifies its United States Treasury Bills as held -to-maturity -to-maturity -to-maturity As of March 31, 2021, investment in the Company’s Trust Account consisted of $919 in cash, $86,253,272 in U.S. Treasury Bills and $86,251,323 in Money Market mutual funds. All of the U.S. Treasury Bills will mature on May 6, 2021. The Company considers all investments with original maturities of more than three months but less than one year to be short -term -term Carrying Amortization of Gross Unrealized Fair Value U.S. Money Market Mutual Funds $ 86,251,323 $ — $ — $ 86,251,323 U.S. Treasury Bills 86,253,272 4,167 1,898 86,255,170 $ 172,504,595 $ 4,167 $ 1,898 $ 172,506,493 A decline in the market value of held -to-maturity to earnings and a new cost basis for the security is established. To determine whether an impairment is other than temporary, the Company considers whether it has the ability and intent to hold the investment until a market price recovery and considers whether evidence indicating the cost of the investment is recoverable outweighs evidence to the contrary. Evidence considered in this assessment includes the reasons for the impairment, the severity and the duration of the impairment, changes in value subsequent to year -end Premiums and discounts are amortized or accreted over the life of the related held -to-maturity -interest
Common Stock Subject to Possible Redemption (Restated, see Note 2)	Common Stock Subject to Possible Redemption The Company accounts for its Class A common stock subject to possible redemption in accordance with the guidance in ASC Topic 480 “Distinguishing Liabilities from Equity”. Class A common stock subject to mandatory redemption is classified as a liability instrument and is measured at fair value. Conditionally redeemable common stock (including common stock that features 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) is classified as temporary equity. At all other times, common stock is classified as stockholders’ equity. The Company’s common stock features certain redemption rights that are considered to be outside of the Company’s control and subject to the occurrence of uncertain future events. Accordingly, common stock subject to possible redemption is presented as temporary equity, outside of the stockholders’ deficit section of the Company’s balance sheet.		Common Stock Subject to Possible Redemption (Restated, see Note 2) The Company accounts for its Class A common stock subject to possible redemption in accordance with the guidance in ASC Topic 480 “Distinguishing Liabilities from Equity”. Class A common stock subject to mandatory redemption is classified as a liability instrument and is measured at fair value. Conditionally redeemable common stock (including common stock that features 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) is classified as temporary equity. At all other times, common stock is classified as stockholders’ equity. The Company’s common stock features certain redemption rights that are considered to be outside of the Company’s control and subject to the occurrence of uncertain future events. Accordingly, common stock subject to possible redemption is presented as temporary equity, outside of the stockholders’ equity section of the Company’s balance sheet. The Company recognizes changes in redemption value immediately as they occur and adjusts the carrying value of redeemable common stock to equal the redemption value at the end of each reporting period. At March 31, 2021, the Class A common stock reflected in the balance sheet is reconciled in the following table: Gross proceeds from IPO $ 172,500,000 Less: Proceeds allocated to Public Warrants (10,608,750 ) Class A common stock issuance costs (4,004,071 ) Plus: Accretion of carrying value to redemption value 14,612,821 Contingently redeemable Class A common stock $ 172,500,000
Financial Instruments	Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under the FASB ASC 820, “Fair Value Measurement,” approximates the carrying amounts represented in the balance sheet, primarily due to their short term nature.		Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under the FASB ASC 820, “Fair Value Measurement,” approximates the carrying amounts represented in the balance sheet, primarily due to their short term nature.
Warrant Liability	Warrant Liability The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives in accordance with ASC Topic 815, “Derivatives and Hedging”. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value on the grant date and is then re -valued -current -cash The Company accounts for the warrants issued in connection with the IPO in accordance with the guidance contained in ASC 815 -40 -measurement -measurement		Warrant Liability The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives in accordance with ASC Topic 815, “Derivatives and Hedging”. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value on the grant date and is then re -valued -current -cash The Company accounts for the warrants issued in connection with the IPO in accordance with the guidance contained in ASC 815 -40 -measurement -measurement
Net Income (Loss) per Common Stock (Restated, see Note 2)	Net Loss Per Share The Company has two classes of shares, which are referred to as Class A common stock and Class B common stock. Earnings and losses are shared pro rata between the two classes of shares. The 17,250,000 potential common stock for outstanding warrants to purchase the Company’s shares were excluded from diluted earnings per share for the period from March 31, 2020 (inception) through December 31, 2021 because the warrants are contingently exercisable, and the contingencies have not yet been met. As a result, diluted net loss per common stock is the same as basic net loss per common stock for the periods. The table below presents a reconciliation of the numerator and denominator used to compute basic and diluted net loss per share for each class of common stock: For the For the Class A Class B Class A Class B Basic and diluted net loss per share: Numerator: Allocation of net loss $ (6,007,472 ) $ (1,501,868 ) $ — $ (114 ) Denominator: Weighted-average shares 17,250,000 4,312,500 — 4,312,500 Basic and diluted net loss per share $ (0.35 ) $ (0.35 ) $ — $ (0.00 ) For the For the Class A Class B Class A Class B Basic and diluted net loss per share: Numerator: Allocation of net loss $ 288,567 $ 72,142 $ — $ (114 ) Denominator: Weighted-average shares 17,250,000 4,312,500 — 4,312,500 Basic and diluted net loss per share $ 0.02 $ 0.02 $ — $ (0.00 )		Net Income (Loss) per Common Stock (Restated, see Note 2) The Company has two classes of shares, which are referred to as Class A common stock and Class B common stock. Earnings and losses are shared pro rata between the two classes of shares. The 13,800,000 potential common stock for outstanding warrants to purchase the Company’s shares were excluded from diluted earnings per share for the twelve months ended March 31, 2021. As a result, diluted net income (loss) per common stock is the same as basic net income (loss) per common stock for the periods. The table below presents a reconciliation of the numerator and denominator used to compute basic and diluted net income (loss) per share for each class of common stock:

Description of Business and S_2

Description of Business and Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Schedule of total revenue	Year Ended December 31, 2021 2020 Customer A 68 % 23 % Customer B — % 16 % Customer C — % 11 %

Revenue (Tables)

Revenue (Tables)	12 Months Ended
	Dec. 31, 2021
Revenue from Contract with Customer [Abstract]
Schedule of total revenue disaggregated by geographic region	Year Ended December 31, 2021 2020 Revenue % of Revenue Revenue % of Revenue Revenue by country of domicile: United States $ 699 16 % $ 712 35 % Japan 3,404 75 % 547 27 % Other 399 9 % 747 38 % Total $ 4,502 100 % $ 2,006 100 %

Fair Value Measurement (Tables)

Fair Value Measurement (Tables)	9 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2021	Mar. 31, 2021
Fair Value Measurement (Tables) [Line Items]
Schedule assets measured at fair value on a recurring basis		December 31, 2021 Level 1 Level 2 Level 3 Total Cash equivalents: Money market fund $ 932 $ — $ — $ 932 Total cash equivalents $ 932 — — $ 932 Short-term investments: Corporate debt securities — 2,836 — 2,836 Total short-term investments — 2,836 — 2,836 Total assets measured at fair value $ 932 $ 2,836 $ — $ 3,768 December 31, 2020 Level 1 Level 2 Level 3 Total Cash equivalents: Money market fund $ 7,192 $ — $ — $ 7,192 Total cash equivalents $ 7,192 — — $ 7,192 Short-term investments: Commercial Paper — 14,587 — 14,587 Corporate debt securities — 13,810 — 13,810 Asset-backed Securities — 3,661 — 3,661 Total short-term investments — 32,058 — 32,058 Total assets measured at fair value $ 7,192 $ 32,058 $ — $ 39,250
Schedule of assets and liabilities that were measured at fair value on a recurring basis	December 31, 2021: Level 1 Level 2 Level 3 Assets: Investments held in Trust Account-Money Market Mutual Funds $ 172,520,445 $ — $ — $ 172,520,445 $ — $ — Liabilities Warrant Liability – Public Warrants $ 7,762,500 $ — $ — Warrant Liability – Private Warrants — — 4,709,250 $ 7,762,500 $ — $ 4,709,250 March 31, 2021: Level 1 Level 2 Level 3 Assets: Investments held in Trust Account-Money Market Mutual Funds $ 86,251,323 $ — $ — Cash and Investments held in Trust Account-Treasury $ 86,255,170 $ — $ — $ 172,506,493 $ — $ — Liabilities Warrant Liability – Public Warrants $ 4,398,750 $ — $ — Warrant Liability – Private Warrants — — 2,742,750 $ 4,398,750 $ — $ 2,742,750
Schedule of key inputs used in the black scholes option pricing model	Input December 31, March 31, Risk-free interest rate 1.3 % 1.2 % Expected term (years) 5.04 5.58 Expected volatility 14.0 % 10.0 % Stock Price $ 9.93 $ 9.70 Exercise price $ 11.50 $ 11.50 Dividend yield 0.0 % 0.0 %
Schedule of the changes in the fair value of the Level 3 assets and liabilities measured at fair value	Private Fair value as of March 31, 2021 $ 2,742,750 Change in fair value 517,500 Fair value as of June 30, 2021 $ 3,260,250 Change in fair value 2,018,250 Fair value as of September 30, 2021 $ 5,278,500 Change in fair value (569,250 ) Fair value as of December 31, 2021 $ 4,709,250
Growth capital acquisition corp. [Member]
Fair Value Measurement (Tables) [Line Items]
Schedule of assets and liabilities that were measured at fair value on a recurring basis			March 31, (Level 1) (Level 2) (Level 3) Assets: Investments held in Trust Account-Money Market Mutual Funds 86,251,323 86,251,323 Cash and Investments held in Trust Account-Treasury Bills 86,255,170 86,255,170 172,506,493 172,506,493 Liabilities Warrant Liability – Public Warrants $ 4,398,750 $ 4,398,750 $ — $ — Warrant Liability – Private Warrants 2,742,750 — — 2,742,750 $ 7,141,500 $ 4,398,750 $ $ 2,742,750
Schedule of key inputs used in the black scholes option pricing model			Input March 31, Risk-free interest rate 1.2 % Expected term (years) 5.58 Expected volatility 10.0 % Stock Price $ 9.70 Exercise price $ 11.50 Dividend yield 0.0 %
Schedule of the changes in the fair value of the Level 3 assets and liabilities measured at fair value			Warrant Liability Private Warrants Public Fair value as of April 1, 2020 $ — $ — $ — Initial fair value of warrant liability upon issuance at IPO on February 2, 2021 17,077,500 6,468,750 10,608,750 Public warrants reclassified to level 1 — — (4,398,750 ) Change in fair value (9,936,000 ) (3,726,000 ) (6,210,000 ) Fair value as of March 31, 2021 $ 7,141,500 $ 2,742,750 $ —

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2021
Inventory Disclosure [Abstract]
Schedule of inventories	December 31, 2021 2020 Raw materials $ 891 $ 1,015 Work-in-process 518 867 Finished goods 1,114 1,512 Total inventories $ 2,523 $ 3,394

Prepaid expense and other cur_2

Prepaid expense and other current assets (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure Text Block Supplement [Abstract]
Schedule of prepaid expense and other current assets	December 31, December 31, Deferred transaction costs $ 4,688 $ — Other prepaid expenses 1,153 83 Payroll tax receivable 980 980 Prepaid insurance 162 68 Prepaid rent 11 2 Other current assets 4 1 Total prepaid expense and other current assets $ 6,998 $ 1,134

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	December 31, 2021 2020 Machinery and equipment $ 698 $ 649 Automobiles 101 50 Leasehold improvements 120 146 Computer and equipment 87 36 Furniture and fixtures — 68 Total property, and equipment 1,006 949 Less: accumulated depreciation and amortization (526 ) (492 ) Total property, and equipment, net $ 480 $ 457

Accrued Expenses and Other Cu_2

Accrued Expenses and Other Current Liabilities (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure Text Block Supplement [Abstract]
Schedule of accrued expenses	December 31, 2021 2020 Accrued expenses and taxes $ 1,977 $ 1,292 Accrued unvested option liability 101 151 Deferred revenue 308 44 Deferred rent 373 38 Warranty reserve 18 40 Total accrued expenses $ 2,777 $ 1,565

Convertible Preferred Stock (Ta

Convertible Preferred Stock (Tables)	12 Months Ended
	Dec. 31, 2021
Convertible Preferred Stock [Abstract]
Schedule of convertible preferred stock	Issuance Date Shares Shares Original Aggregate Series A July 6, 2016 8,000,000 8,000,000 $ 1.0000 $ 8,000,000 Series B July 13, 2018 4,069,600 4,069,600 6.2500 25,435,000 Series B-1 July 13, 2018 3,272,475 3,272,475 3.1250 10,226,484 Series C February 4, 2020 7,463,934 6,329,416 8.3736 52,999,998 22,806,009 21,671,491 $ 96,661,482

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2021
Share-based Payment Arrangement [Abstract]
Schedule of company’s employee and nonemployee stock option activity	Options Outstanding Shares Weighted Weighted Aggregate Options outstanding as of December 31, 2019 5,024,915 $ 1.14 8.2 $ 6,732 Granted 1,705,000 2.39 Exercised (305,091 ) 1.57 Expired/Forfeited (1,203,541 ) 1.53 Options outstanding as of December 31, 2020 5,221,283 $ 1.43 7.6 $ 8,550 Granted 2,419,670 11.80 Exercised (359,025 ) 1.31 Expired/Forfeited (485,814 ) 6.63 Options outstanding as of December 31, 2021 6,796,114 $ 4.66 7.5 $ 126,591 Exercisable, December 31, 2021 3,650,002 1.54 6.4 $ 79,389 Vested and expected to vest as of December 31, 2021 6,796,114 $ 4.66 7.5 $ 126,591
Schedule of fair value of employee stock option grants	Year Ended December 31, 2021 2020 Expected life (years) 6.25 6 – 6.25 Risk-free interest rate 0.72 – 1.34% 0.36 – 1.21% Expected volatility 60 – 70% 50 – 70% Dividend yield — —
Schedule of stock based compensation expense related to options granted to employees and non employees	Year Ended December 31, 2021 2020 Cost of revenue $ 83 $ 27 Research and development expense 3,010 564 Selling, general and administrative expense 1,902 119 Total stock-based compensation expense $ 4,995 $ 710

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2021	Mar. 31, 2021
Income Taxes (Tables) [Line Items]
Schedule of income (loss) before income taxes	Year Ended December 31, 2021 2020 Domestic $ (37,291 ) $ (19,694 ) Foreign 69 86 Income (loss) before income taxes $ (37,222 ) $ (19,608 )
Schedule of provision for (benefit from) income taxes	Year Ended December 31, 2021 2020 Current: Federal $ — $ — State 4 1 Foreign 16 16 Total Current 20 17 Deferred: Federal — — State — — Foreign — 9 Total Deferred — 9 Provision for income taxes $ 20 $ 26
Schedule of U.S. federal income tax rate	Year Ended December 31, 2021 2020 U.S. federal provision (benefit) at statutory rate 21.0 % 21.0 % State income taxes, net of federal benefit (0.02 ) (0.01 ) Foreign income taxes at rates other than the U.S. rate (0.02 ) (0.03 ) Other permanent items (0.15 ) (0.09 ) Stock-based compensation (1.98 ) (0.32 ) Research and development credits 3.39 1.93 Unrecognized tax benefits (1.36 ) (0.77 ) Global intangible low-taxed income (0.00 ) (0.03 ) Change in valuation allowance (21.65 ) (21.97 ) Payroll tax credit adjustments 0.09 0.16 PPP Loan Adjustment 0.64 — Effective tax rate (0.05 )% (0.13 )%
Schedule of deferred income tax assets and liabilities	December 31, 2021 2020 Deferred tax assets: Accruals and reserves $ 309 $ 30 Stock-based compensation 191 55 Net operating loss carryforward 20,082 13,945 Research and development credits 3,323 1,833 Valuation allowance (23,875 ) (15,818 ) Total deferred tax assets 30 45 Deferred tax liabilities: Depreciation and amortization (30 ) (45 ) Total deferred tax liabilities (30 ) (45 ) Net deferred tax assets (liabilities) $ — $ —
Schedule of unrecognized tax benefits	Year Ended December 31, 2021 2020 Unrecognized tax benefits as of the beginning of the year $ 1,471 $ 1,090 Increases related to prior year tax provisions 159 — Increase related to current year tax provisions 939 381 Unrecognized tax benefits as of the end of the year $ 2,569 $ 1,471
Growth Capital Acquisition Corp. [Member]
Income Taxes (Tables) [Line Items]
Schedule of provision for (benefit from) income taxes		March 31, 2021 March 31, 2020 Federal Current $ — Deferred (18,428 ) (2,033 ) State Current — 32 Deferred — Change in valuation allowance 18,428 2,033 Income tax provision $ — 32
Schedule of U.S. federal income tax rate		Statutory federal income tax rate 21.0 % 21.0 % State tax provision net of federal benefit (0.0 ) (0.3 ) Change in FV of warrant liability (21.9 ) Transaction costs associated with the issuance of warrants 0.7 Change in valuation allowance 0.2 (21.0 ) Income tax provision — % (0.3 )%
Schedule of deferred income tax assets and liabilities		March 31, 2021 March 31, 2020 Deferred tax asset Net operating loss carryforwards 57,578 39,150 Total deferred tax asset 57,578 39,150 Valuation allowance (57,578 ) (39,150 ) Deferred tax asset, net of allowance $ —

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Schedule of future minimum lease payments	December 31, 2022 $ 1,853 2023 152 Total $ 2,005

Net Loss Per Share (Tables)

Net Loss Per Share (Tables)	12 Months Ended
	Dec. 31, 2021
Earnings Per Share [Abstract]
Schedule of computation of diluted net loss per share	Year Ended December 31, 2021 2020 Stock options to purchase common stock 6,796,114 5,221,283 Unvested restricted stock 50,000 125,000 Preferred shares on an as-converted basis 21,671,491 21,671,491 Class F shares an as-converted basis 8,372,143 8,372,143 Shares issuable upon exercise of warrants 60,000 60,000 Total 36,949,748 35,449,917

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	9 Months Ended	12 Months Ended
	Dec. 31, 2021	Mar. 31, 2021
Summary of Significant Accounting Policies (Tables) [Line Items]
Schedule of investment in the Company’s Trust Account	Carrying Amortization Gross Fair Value U.S. Money Market Mutual Funds $ 86,251,323 $ — $ — $ 86,251,323 U.S. Treasury Bills 86,253,272 4,167 1,898 86,255,170 $ 172,504,595 $ 4,167 $ 1,898 $ 172,506,493
Schedule of basic and diluted net loss per share	For the For the Class A Class B Class A Class B Basic and diluted net loss per share: Numerator: Allocation of net loss $ (6,007,472 ) $ (1,501,868 ) $ — $ (114 ) Denominator: Weighted-average shares 17,250,000 4,312,500 — 4,312,500 Basic and diluted net loss per share $ (0.35 ) $ (0.35 ) $ — $ (0.00 ) For the For the Class A Class B Class A Class B Basic and diluted net loss per share: Numerator: Allocation of net loss $ 288,567 $ 72,142 $ — $ (114 ) Denominator: Weighted-average shares 17,250,000 4,312,500 — 4,312,500 Basic and diluted net loss per share $ 0.02 $ 0.02 $ — $ (0.00 )
Growth capital acquisition corp. [Member]
Summary of Significant Accounting Policies (Tables) [Line Items]
Schedule of investment in the Company’s Trust Account		Carrying Amortization of Gross Unrealized Fair Value U.S. Money Market Mutual Funds $ 86,251,323 $ — $ — $ 86,251,323 U.S. Treasury Bills 86,253,272 4,167 1,898 86,255,170 $ 172,504,595 $ 4,167 $ 1,898 $ 172,506,493
Schedule of basic and diluted net loss per share		For the twelve months ended March 31, 2021 For the twelve months ended March 31, 2020 Class A Class B Class A Class B Basic and diluted net income (loss) per share: Numerator: Allocation of net income (loss) $ 3,222,033 $ 5,039,591 $ — $ (9,715 ) Denominator: Weighted-average shares outstanding 2,741,096 4,312,500 — 4,312,500 Basic and diluted net income (loss) per share $ 1.17 $ 1.17 $ (0.00 ) $ (0.00 )
Schedule of common stock reflected in the balance sheet		Gross proceeds from IPO $ 172,500,000 Less: Proceeds allocated to Public Warrants (10,608,750 ) Class A common stock issuance costs (4,004,071 ) Plus: Accretion of carrying value to redemption value 14,612,821 Contingently redeemable Class A common stock $ 172,500,000

Restatement of Previously Iss_2

Restatement of Previously Issued Financial Statements (Tables)	12 Months Ended
	Mar. 31, 2021
Growth capital acquisition corp. [Member]
Restatement of Previously Issued Financial Statements (Tables) [Line Items]
Schedule of financial statements	As Reported Restatement As Restated Balance Sheet as of March 31, 2021 Common Stock subject to possible redemption ($) $ 161,154,930 $ 11,345,070 $ 172,500,000 Common stock Class A, $0.0001 par value $ 113 $ (113 ) $ — Common stock Class B, $0.0001 par value $ 431 $ — $ 431 Additional Paid in Capital $ (3,115,509 ) $ 3,115,509 $ — Retained earnings $ 8,114,967 $ (14,460,466 ) $ (6,345,499 ) Total stockholders’ equity/(deficit) $ 5,000,002 $ (11,345,070 ) $ (6,345,068 ) Number of shares subject to redemption 16,115,493 1,134,507 17,250,000 Statement of Operations for the year ended March 31, 2021 Basic and diluted weighted average shares, redeemable shares 2,404,988 336,108 2,741,096 Basic and diluted net income per share, redeemable shares $ — $ 1.17 $ 1.17 Basic and diluted weighted average shares, non-redeemable shares 4,648,608 (336,108 ) 4,312,500 Basic and diluted net income per share, non-redeemable shares $ 1.78 $ (0.61 ) $ 1.17 Statement Of Changes In Stockholders’ Equity (Deficit) for Accretion of Class A common stocks subject to $ — $ (14,612,821 ) $ (14,612,821 ) Class A common stock subject to possible redemption $ (161,154,930 ) $ 161,143,205 $ (1,725 ) Total stockholders’ equity/(deficit) $ 5,000,002 $ (11,345,070 ) $ (6,345,068 ) Statement of Cash Flows for the year ended March 31, 2021 Value of Class A common stock subject to possible redemption at February 2, 2021 $ 151,176,360 $ 6,710,819 $ 157,887,179 Change in value of Class A common stock subject to possible redemption, 9,978,570 $ 4,634,251 $ 14,612,821

Description of Business and S_3

Description of Business and Summary of Significant Accounting Policies (Details) - USD ($)	Feb. 10, 2022	Dec. 31, 2021	Dec. 31, 2020	Jan. 04, 2022
Description of Business and Summary of Significant Accounting Policies (Details) [Line Items]
Cash and cash equivalents		$ 3,700,000
Short-term investment		2,800,000
Accumulated deficit		95,400,000
Net loss		37,200,000
Cash flows from operating activities		$ 36,800,000
Percentage of accounts receivable		10.00%	10.00%
Percentage of total revenue		10.00%
Number of vendors		2
Percentage of total accounts payable		27.00%
Commission expense		$ 24,000	$ 31,000
Product warrant term		1 year
Advertising costs		$ 196,000,000	197,000,000
Money market funds		932,000,000	7,190,000,000
Short-term investment		$ 2,836,000,000	$ 32,058,000,000
Subsequent Event [Member]
Description of Business and Summary of Significant Accounting Policies (Details) [Line Items]
Cash proceeds	$ 47,700,000,000
Borrowed loan	$ 10,000,000,000
Interest rate				10.75%
Minimum [Member]
Description of Business and Summary of Significant Accounting Policies (Details) [Line Items]
Property, plant and equipment, estimated useful lives		3
Maximum [Member]
Description of Business and Summary of Significant Accounting Policies (Details) [Line Items]
Property, plant and equipment, estimated useful lives		7

Description of Business and S_4

Description of Business and Summary of Significant Accounting Policies (Details) - Schedule of total revenue	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Customer A [Member]
Revenue, Major Customer [Line Items]
Percentage of total revenue	68.00%	23.00%
Customer B [Member]
Revenue, Major Customer [Line Items]
Percentage of total revenue		16.00%
Customer C [Member]
Revenue, Major Customer [Line Items]
Percentage of total revenue		11.00%

Revenue (Details)

Revenue (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Revenue from Contract with Customer [Abstract]
Accrued expenses and other current liabilities	$ 308,000	$ 44,000

Revenue (Details) - Schedule of

Revenue (Details) - Schedule of total revenue disaggregated by geographic region - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Revenue by country of domicile:
Revenue	$ 4,502	$ 2,006
% of Revenue	100.00%	100.00%
United States [Member]
Revenue by country of domicile:
Revenue	$ 699	$ 712
% of Revenue	16.00%	35.00%
Japan [Member]
Revenue by country of domicile:
Revenue	$ 3,404	$ 547
% of Revenue	75.00%	27.00%
Other [Member]
Revenue by country of domicile:
Revenue	$ 399	$ 747
% of Revenue	9.00%	38.00%

Fair Value Measurement (Details

Fair Value Measurement (Details) - USD ($)	Dec. 31, 2021	Mar. 31, 2021
Fair Value Measurement (Details) [Line Items]
Warrant liability	$ 12,471,750
U.S. Treasury Bills [Member]
Fair Value Measurement (Details) [Line Items]
Assets held in trust account		$ 86,255,170
Money Market Mutual Funds [Member]
Fair Value Measurement (Details) [Line Items]
Assets held in trust account		$ 86,255,170

Fair Value Measurement (Detai_2

Fair Value Measurement (Details) - Schedule assets measured at fair value on a recurring basis - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Cash equivalents:
Money market fund	$ 932	$ 7,192
Total cash equivalents	932	7,192
Short-term investments:
Commercial Paper		14,587
Corporate debt securities	2,836	13,810
Total short-term investments	2,836	32,058
Total assets measured at fair value	3,768	39,250
Asset-backed Securities		3,661
Level 1 [Member]
Cash equivalents:
Money market fund	932	7,192
Total cash equivalents	932	7,192
Short-term investments:
Commercial Paper
Corporate debt securities
Total short-term investments
Total assets measured at fair value	932	7,192
Asset-backed Securities
Level 2 [Member]
Cash equivalents:
Money market fund
Total cash equivalents
Short-term investments:
Commercial Paper		14,587
Corporate debt securities	2,836	13,810
Total short-term investments	2,836	32,058
Total assets measured at fair value	2,836	32,058
Asset-backed Securities		3,661
Level 3 [Member]
Cash equivalents:
Money market fund
Total cash equivalents
Short-term investments:
Commercial Paper
Corporate debt securities
Total short-term investments
Total assets measured at fair value
Asset-backed Securities

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Inventory Disclosure [Abstract]
Inventory write-downs	$ 937,000	$ 1,079,000

Inventories (Details) - Schedul

Inventories (Details) - Schedule of inventories - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Schedule of inventories [Abstract]
Raw materials	$ 891	$ 1,015
Work-in-process	518	867
Finished goods	1,114	1,512
Total inventories	$ 2,523	$ 3,394

Prepaid expense and other cur_3

Prepaid expense and other current assets (Details) - Schedule of prepaid expense and other current assets - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Schedule of prepaid expense and other current assets [Abstract]
Deferred transaction costs	$ 4,688
Other prepaid expenses	1,153	83
Payroll tax receivable	980	980
Prepaid insurance	162	68
Prepaid rent	11	2
Other current assets	4	1
Total prepaid expense and other current assets	$ 6,998	$ 1,134

Property and Equipment, Net (De

Property and Equipment, Net (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Depreciation and amortization related to property, and equipment	$ 210,000	$ 184,000
Net loss	$ 42,400

Property and Equipment, Net (_2

Property and Equipment, Net (Details) - Schedule of property and equipment - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Schedule of property and equipment [Abstract]
Machinery and equipment	$ 698	$ 649
Automobiles	101	50
Leasehold improvements	120	146
Computer and equipment	87	36
Furniture and fixtures		68
Total property, and equipment	1,006	949
Less: accumulated depreciation and amortization	(526)	(492)
Total property, and equipment, net	$ 480	$ 457

Accrued Expenses and Other Cu_3

Accrued Expenses and Other Current Liabilities (Details) - Schedule of accrued expenses - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Schedule of accrued expenses [Abstract]
Accrued expenses and taxes	$ 1,977	$ 1,292
Accrued unvested option liability	101	151
Deferred revenue	308	44
Deferred rent	373	38
Warranty reserve	18	40
Total accrued expenses	$ 2,777	$ 1,565

Debt (Details)

Debt (Details) - USD ($) $ in Thousands	Dec. 05, 2019	Apr. 24, 2020	Feb. 29, 2020	Dec. 31, 2021	Dec. 31, 2020	Aug. 31, 2019
Debt Disclosure [Abstract]
Borrowings	$ 5,000,000					$ 5,000,000
Fixed interest rate	5.00%	0.98%
Maturity date	Jul. 1, 2023
Recognized loss on extinguishment			$ 180,000		$ (180)
Aggregate warrants to purchase of shares (in Shares)				60,000
Loan		$ 1,120,000

Convertible Preferred Stock (De

Convertible Preferred Stock (Details) - USD ($)	9 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2021
Convertible Preferred Stock [Abstract]
Preferred stock, dividend rate		8.00%
Aggregate proceeds (in Dollars)		$ 100,000,000
Preferred stock issued and outstanding, percentage	20.00%

Convertible Preferred Stock (_2

Convertible Preferred Stock (Details) - Schedule of convertible preferred stock	12 Months Ended
	Dec. 31, 2021USD ($)$ / sharesshares
Conversion of Stock [Line Items]
Shares Authorized	22,806,009
Shares Issued and Outstanding	21,671,491
Aggregate Liquidation Preference (in Dollars) | $	$ 96,661,482
Series A [Member]
Conversion of Stock [Line Items]
Issuance Date	Jul. 6, 2016
Shares Authorized	8,000,000
Shares Issued and Outstanding	8,000,000
Original Issue Price per Share (in Dollars per share) | $ / shares	$ 1
Aggregate Liquidation Preference (in Dollars) | $	$ 8,000,000
Series B [Member]
Conversion of Stock [Line Items]
Issuance Date	Jul. 13, 2018
Shares Authorized	4,069,600
Shares Issued and Outstanding	4,069,600
Original Issue Price per Share (in Dollars per share) | $ / shares	$ 6.25
Aggregate Liquidation Preference (in Dollars) | $	$ 25,435,000
Series B-1 [Member]
Conversion of Stock [Line Items]
Issuance Date	Jul. 13, 2018
Shares Authorized	3,272,475
Shares Issued and Outstanding	3,272,475
Original Issue Price per Share (in Dollars per share) | $ / shares	$ 3.125
Aggregate Liquidation Preference (in Dollars) | $	$ 10,226,484
Series C [Member]
Conversion of Stock [Line Items]
Issuance Date	Feb. 4, 2020
Shares Authorized	7,463,934
Shares Issued and Outstanding	6,329,416
Original Issue Price per Share (in Dollars per share) | $ / shares	$ 8.3736
Aggregate Liquidation Preference (in Dollars) | $	$ 52,999,998

Stockholders' Deficit (Details)

Stockholders' Deficit (Details)	Jan. 07, 2021shares	Aug. 14, 2020shares	Jul. 01, 2012shares	Nov. 24, 2021shares	Jan. 31, 2021shares	Jan. 29, 2021shares	Feb. 24, 2020shares	Dec. 31, 2021$ / sharesshares	Dec. 31, 2021USD ($)$ / sharesshares	Mar. 31, 2021$ / sharesshares	Jun. 30, 2021$ / sharesshares	Feb. 02, 2021$ / shares	Dec. 31, 2020$ / sharesshares	Jul. 08, 2020USD ($)$ / sharesshares	Mar. 31, 2020$ / sharesshares	Jan. 31, 2020$ / sharesshares	Jul. 11, 2018$ / sharesshares	Jul. 05, 2016$ / sharesshares
Stockholders' Deficit (Details) [Line Items]
Common stock vote per share (in Dollars per share) | $ / shares								$ 1	$ 1
Common stock, shares authorized								75,000,000	75,000,000				75,000,000					50,000,000
Common stock, par value (in Dollars per share) | $ / shares								$ 0.00001	$ 0.00001				$ 0.00001			$ 0.00001	$ 0.00001	$ 0.00001
Common stock, shares issued				50,000				27,618,907	27,618,907				27,184,882			75,000,000	60,000,000
Preferred stock, shares issued																22,806,009
Preferred stock, par value (in Dollars per share) | $ / shares											$ 0.0001					$ 0.00001
Common stock, shares outstanding						4,312,500		27,618,907	27,618,907				27,184,882
Purchase of common stock (in Dollars) | $									$ 100,000,000,000
Additional shares				150,000				150,000
Transaction costs (in Dollars) | $									$ 162,000,000
Number of board of directors									2
Stock over a service period									4 years
Sale of shares								50,000	50,000
Shareholder to an investor price per share (in Dollars per share) | $ / shares														$ 8.3736
Aggregate purchase price (in Dollars) | $														$ 250,011
Preferred stock, shares authorized											1,000,000
Percentage of sum of total number of all shares of common stock outstanding								20.00%	20.00%
Common stock voting rights, description								Holders of the Company’s common stock are entitled to one vote for each share of common stock.
Recapitalization conversion ratio						1.2
Number of shares were forfeited							257,649
Number of shares issued			376,344
Growth Capital Acquisition Corp. [Member]
Stockholders' Deficit (Details) [Line Items]
Preferred stock, shares issued
Preferred stock, par value (in Dollars per share) | $ / shares								$ 0.0001	$ 0.0001	$ 0.0001					$ 0.0001
Shareholder to an investor price per share (in Dollars per share) | $ / shares												$ 10
Preferred stock, shares authorized								1,000,000	1,000,000	1,000,000					1,000,000
Percentage of sum of total number of all shares of common stock outstanding										20.00%
Common stock voting rights, description										Holders of the Company’s common stock are entitled to one vote for each share of common stock.
Hb Strategies Llc [Member] | Growth Capital Acquisition Corp. [Member]
Stockholders' Deficit (Details) [Line Items]
Number of shares issued					718,750
Common Stock [Member]
Stockholders' Deficit (Details) [Line Items]
Common stock, shares issued								27,618,907	27,618,907				27,618,907
Common stock, shares outstanding								27,184,882	27,184,882				27,184,882
Series F Preferred Stock [Member]
Stockholders' Deficit (Details) [Line Items]
Common stock, shares authorized								8,402,000	8,402,000				8,402,000
Common stock, par value (in Dollars per share) | $ / shares								$ 0.00001	$ 0.00001				$ 0.00001			$ 0.00001	$ 0.00001	$ 0.00001
Common stock, shares issued								8,372,143	8,372,143				8,372,143			8,402,000	8,450,000	8,500,000
Common stock, shares outstanding								8,372,143	8,372,143				8,372,143
Sale of shares														29,857
Series A Preferred Stock [Member]
Stockholders' Deficit (Details) [Line Items]
Common stock, par value (in Dollars per share) | $ / shares																		$ 0.00001
Common stock, shares issued																		8,000,000
Preferred stock, shares issued																8,000,000
Series B Preferred Stock [Member]
Stockholders' Deficit (Details) [Line Items]
Common stock, par value (in Dollars per share) | $ / shares																	$ 0.00001
Common stock, shares issued																	5,600,000
Preferred stock, shares issued																4,069,000
B-1 Preferred Stock [Member]
Stockholders' Deficit (Details) [Line Items]
Common stock, par value (in Dollars per share) | $ / shares																	$ 0.00001
Common stock, shares issued																	3,272,475
Preferred stock, shares issued																3,272,475
Series C Preferred Stock [Member]
Stockholders' Deficit (Details) [Line Items]
Preferred stock, shares issued																7,463,934
Class A Common Stock [Member]
Stockholders' Deficit (Details) [Line Items]
Common stock, shares authorized											100,000,000
Common stock, par value (in Dollars per share) | $ / shares											$ 0.0001
Common stock subject to possible redemption											17,250,000
Class A Common Stock [Member] | Growth Capital Acquisition Corp. [Member]
Stockholders' Deficit (Details) [Line Items]
Common stock, shares authorized								100,000,000	100,000,000	100,000,000					100,000,000
Common stock, par value (in Dollars per share) | $ / shares								$ 0.0001	$ 0.0001	$ 0.0001					$ 0.0001
Common stock, shares issued
Common stock, shares outstanding															0
Class A Common Stock [Member] | Common Stock [Member] | Growth Capital Acquisition Corp. [Member]
Stockholders' Deficit (Details) [Line Items]
Common stock, shares issued										17,250,000					0
Class B Common Stock [Member]
Stockholders' Deficit (Details) [Line Items]
Common stock, shares authorized											10,000,000
Common stock, par value (in Dollars per share) | $ / shares											$ 0.0001
Common stock, shares outstanding	3,593,750						4,312,500
Recapitalization conversion ratio							0.8425
Founder shares outstanding					3,593,750		4,312,500
Number of shares were forfeited	718,750				718,750
Aggregate shares						4,312,500
Class B Common Stock [Member] | Growth Capital Acquisition Corp. [Member]
Stockholders' Deficit (Details) [Line Items]
Common stock, shares authorized								10,000,000	10,000,000	10,000,000					10,000,000
Common stock, par value (in Dollars per share) | $ / shares								$ 0.0001	$ 0.0001	$ 0.0001					$ 0.0001
Common stock, shares issued								4,312,500	4,312,500	4,312,500					4,312,500
Common stock, shares outstanding								4,312,500	4,312,500	4,312,500					4,312,500
Recapitalization conversion ratio						1.2	0.8425
Founder shares outstanding					3,593,750		4,312,500
Aggregate shares						4,312,500
Class B Common Stock [Member] | Nautilus [Member]
Stockholders' Deficit (Details) [Line Items]
Number of shares issued		1,379,167
Class B Common Stock [Member] | Nautilus [Member] | Growth Capital Acquisition Corp. [Member]
Stockholders' Deficit (Details) [Line Items]
Number of shares issued		1,379,167
Class B Common Stock [Member] | Hb Strategies Llc [Member]
Stockholders' Deficit (Details) [Line Items]
Number of shares issued		1,379,167
Class B Common Stock [Member] | Hb Strategies Llc [Member] | Growth Capital Acquisition Corp. [Member]
Stockholders' Deficit (Details) [Line Items]
Number of shares issued		1,379,167
Class B Common Stock [Member] | Sponsor [Member]
Stockholders' Deficit (Details) [Line Items]
Number of board of directors							3
Number of shares were forfeited		2,833,333
Class B Common Stock [Member] | Sponsor [Member] | Growth Capital Acquisition Corp. [Member]
Stockholders' Deficit (Details) [Line Items]
Number of shares were forfeited		2,833,333
Class B Common Stock [Member] | Common Stock [Member]
Stockholders' Deficit (Details) [Line Items]
Common stock, shares issued								4,312,500	4,312,500
Common stock, shares outstanding										4,312,500

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - USD ($)	Dec. 29, 2020	Aug. 20, 2020	Jul. 05, 2016	Dec. 31, 2021	Mar. 31, 2021	Dec. 31, 2020
Stock-Based Compensation (Details) [Line Items]
Shares reserved for issuance (in Shares)						9,187,533
Shares available for issuance (in Shares)				1,472,512		3,406,368
Awards granted outstanding period				10 years
Fair value of awards, description				Awards issued under the Plan must be priced at no less than 100% of the fair value of the shares on the date of the grant provided, however, that (i) the exercise price of an ISO will not be less than 100% of the fair value of the shares on the date of grant, and (ii) the exercise price of an ISO and NQSO granted or the purchase price under the stock issuance program to a 10% stockholder will not be less than 110% of the fair value of the shares on the date of grant. Fair value is determined by a third party 409A valuation which is approved by the Board of Directors.
Awards vest period		24 months		4 years
Option granted (in Shares)				2,419,670		1,705,000
Exercise price (in Dollars per share)	$ 2.02			$ 2.02	$ 11.5
Aggregate consideration received	$ 303,000,000
Fully vested shares (in Shares)	25,000
Weighted-average grant-date fair value (in Dollars per share)				$ 7.4		$ 1.24
Unrecognized stock based compensation related to unvested stock options				$ 14,500,000,000
Weighted average period				2 years 8 months 19 days
Total intrinsic value				$ 3,942,000,000		$ 458,000,000
Capitalized stock based compensation expense into inventory				$ 131,000		$ 42,000,000
Accrued Expenses [Member]
Stock-Based Compensation (Details) [Line Items]
Liability associated with unvested restricted shares	$ 151,500,000
Other Long Term Liabilities [Member]
Stock-Based Compensation (Details) [Line Items]
Liability associated with unvested restricted shares	$ 101,000,000
Non Employee Awards [Member]
Stock-Based Compensation (Details) [Line Items]
Awards vest period				2 years
Restricted Stock [Member]
Stock-Based Compensation (Details) [Line Items]
Fair value of common stock (in Dollars per share)				$ 3.07
Total intrinsic value				$ 1,064,000,000
Employees, Non employee directors, Consultants, and Advisors [Member]
Stock-Based Compensation (Details) [Line Items]
Shares reserved for issuance (in Shares)			4,800,000
Independent Contractor [Member] | 2016 Plan [Member]
Stock-Based Compensation (Details) [Line Items]
Option granted (in Shares)		150,000

Stock-Based Compensation (Det_2

Stock-Based Compensation (Details) - Schedule of company’s employee and nonemployee stock option activity - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Schedule of company’s employee and nonemployee stock option activity [Abstract]
Shares, Options outstanding beginning balance	5,221,283	5,024,915
Weighted Average Exercise Price, Options outstanding beginning balance	$ 1.43	$ 1.14
Weighted Average Remaining Contract Term (in years), Options outstanding beginning balance		8 years 2 months 12 days
Aggregate Intrinsic Value, Options outstanding beginning balance	$ 8,550	$ 6,732
Shares, granted	2,419,670	1,705,000
Weighted Average Exercise Price, granted	$ 11.8	$ 2.39
Shares, Exercised	(359,025)	(305,091)
Weighted Average Exercise Price, Exercised	$ 1.31	$ 1.57
Shares, Expired/Forfeited	(485,814)	(1,203,541)
Weighted Average Exercise Price, Expired/Forfeited	$ 6.63	$ 1.53
Shares, Options outstanding ending balance	6,796,114	5,221,283
Weighted Average Exercise Price, Options outstanding ending balance	$ 4.66	$ 1.43
Weighted Average Remaining Contract Term (in years), Options outstanding ending balance	7 years 6 months	7 years 7 months 6 days
Aggregate Intrinsic Value, Options outstanding ending balance	$ 126,591	$ 8,550
Shares, Exercisable	3,650,002
Weighted Average Exercise Price, Exercisable	$ 1.54
Weighted Average Remaining Contract Term (in years), Exercisable	6 years 4 months 24 days
Aggregate Intrinsic Value, Exercisable	$ 79,389
Shares, Vested and expected to vest	6,796,114
Weighted Average Exercise Price, Vested and expected to vest	$ 4.66
Weighted Average Remaining Contract Term (in years), Vested and expected to vest	7 years 6 months
Aggregate Intrinsic Value, Vested and expected to vest	$ 126,591

Stock-Based Compensation (Det_3

Stock-Based Compensation (Details) - Schedule of fair value of employee stock option grants	1 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2021	Mar. 31, 2021	Dec. 31, 2020
Stock-Based Compensation (Details)
Expected life (years)	5 years 6 months 29 days	5 years 14 days	6 years 3 months	5 years 6 months 29 days
Risk-free interest rate	1.20%	1.30%		1.20%
Expected volatility	10.00%	14.00%		10.00%
Dividend yield	0.00%	0.00%		0.00%
Minimum [Member]
Stock-Based Compensation (Details)
Expected life (years)					6 years
Risk-free interest rate			0.72%		0.36%
Expected volatility			60.00%		50.00%
Maximum [Member]
Stock-Based Compensation (Details)
Expected life (years)					6 years 3 months
Risk-free interest rate			1.34%		1.21%
Expected volatility			70.00%		70.00%

Stock-Based Compensation (Det_4

Stock-Based Compensation (Details) - Schedule of stock based compensation expense related to options granted to employees and non employees - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Stock-Based Compensation (Details) - Schedule of stock based compensation expense related to options granted to employees and non employees [Line Items]
Total stock-based compensation expense	$ 4,995	$ 710
Cost of Revenue [Member]
Stock-Based Compensation (Details) - Schedule of stock based compensation expense related to options granted to employees and non employees [Line Items]
Total stock-based compensation expense	83	27
Research and development expense [Member]
Stock-Based Compensation (Details) - Schedule of stock based compensation expense related to options granted to employees and non employees [Line Items]
Total stock-based compensation expense	3,010	564
Selling, general and administrative expense [Member]
Stock-Based Compensation (Details) - Schedule of stock based compensation expense related to options granted to employees and non employees [Line Items]
Total stock-based compensation expense	$ 1,902	$ 119

Warrants (Details)

Warrants (Details) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended
	Dec. 31, 2019	Aug. 31, 2019	Dec. 31, 2021
Warrants [Abstract]
Warrant to purchase shares of common stock (in Shares)	30,000
Warrants exercise price (in Dollars per share)	$ 1.66
Warrant to purchase additional shares of common stock (in Shares)			30,000
Warrants additional exercise price (in Dollars per share)			$ 1.66
Withdrawn loan amount			$ 5,000,000
Fair values of the warrants	$ 49,000	$ 39,000

Income Taxes (Details)

Income Taxes (Details) - USD ($)	Jan. 01, 2018	Dec. 31, 2021	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020
Income Taxes (Details) [Line Items]
Income tax rate		21.00%
Increase in valuation allowance		$ 8,100,000,000		$ 5,800,000,000
Net operating loss carryforwards		$ 83,400,000,000		51,300,000,000
Net federal operating loss carryforwards expire		2037
Operating loss carryforwards expiration period	20 years
Operating loss carryforwards expiration period		which will expire beginning in the year 2037.	expire in 2031
Unrecognized tax benefits		$ 2,600,000,000		1,500,000,000
Payroll tax receivable		$ 980,000,000		980,000,000
Shares (in Shares)		50,000
Increase decrease In valuation allowance			$ 18,428		$ 2,033
Federal Research and Development Credit Carryforward [Member]
Income Taxes (Details) [Line Items]
Operating loss carryforwards expiration period		which begin to expire in 2038
Credit carryforward amount		$ 2,200,000,000		700,000,000
California Research and Development Credit Carryforward [Member]
Income Taxes (Details) [Line Items]
Credit carryforward amount		4,200,000,000		3,000,000,000
Federal [Member]
Income Taxes (Details) [Line Items]
Net operating loss carryforwards		81,300,000,000		49,200,000,000
State and local
Income Taxes (Details) [Line Items]
Net operating loss carryforwards		$ 33,300,000	$ 80,757	$ 44,100,000,000
Shares (in Shares)			128,839
U.S. federal [Member]
Income Taxes (Details) [Line Items]
Net operating loss carryforwards			$ 254,433
Shares (in Shares)			125,594

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of income (loss) before income taxes - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Schedule of income (loss) before income taxes [Abstract]
Domestic	$ (37,291)	$ (19,694)
Foreign	69	86
Income (loss) before income taxes	$ (37,222)	$ (19,608)

Income Taxes (Details) - Sche_2

Income Taxes (Details) - Schedule of provision for (benefit from) income taxes - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Current:
Federal
State	4	1
Foreign	16	16
Total Current	20	17
Deferred:
Federal
State
Foreign		9
Total Deferred		9
Provision for income taxes	$ 20	$ 26

Income Taxes (Details) - Sche_3

Income Taxes (Details) - Schedule of U.S. federal income tax rate	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Schedule of U.S. federal income tax rate [Abstract]
U.S. federal provision (benefit) at statutory rate	21.00%	21.00%
State income taxes, net of federal benefit	(0.02%)	(0.01%)
Foreign income taxes at rates other than the U.S. rate	(0.02%)	(0.03%)
Other permanent items	(0.15%)	(0.09%)
Stock-based compensation	(1.98%)	(0.32%)
Research and development credits	3.39%	1.93%
Unrecognized tax benefits	(1.36%)	(0.77%)
Global intangible low-taxed income	0.00%	(0.03%)
Change in valuation allowance	(21.65%)	(21.97%)
Payroll tax credit adjustments	0.09%	0.16%
PPP Loan Adjustment	0.64%
Effective tax rate	(0.05%)	(0.13%)

Income Taxes (Details) - Sche_4

Income Taxes (Details) - Schedule of deferred income tax assets and liabilities - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Deferred tax assets:
Accruals and reserves	$ 309	$ 30
Stock-based compensation	191	55
Net operating loss carryforward	20,082	13,945
Research and development credits	3,323	1,833
Valuation allowance	(23,875)	(15,818)
Total deferred tax assets	30	45
Deferred tax liabilities:
Depreciation and amortization	(30)	(45)
Total deferred tax liabilities	(30)	(45)
Net deferred tax assets (liabilities)

Income Taxes (Details) - Sche_5

Income Taxes (Details) - Schedule of unrecognized tax benefits - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Schedule of unrecognized tax benefits [Abstract]
Unrecognized tax benefits as of the beginning of the year	$ 1,471	$ 1,090
Increases related to prior year tax provisions	159
Increase related to current year tax provisions	939	381
Unrecognized tax benefits as of the end of the year	$ 2,569	$ 1,471

Commitments and Contingencies_2

Commitments and Contingencies (Details) - USD ($)	Feb. 09, 2022	Nov. 24, 2021	Dec. 31, 2021	Dec. 31, 2021	Mar. 31, 2021	Dec. 31, 2020	Feb. 03, 2022
Commitments and Contingencies (Details) [Line Items]
Operating lease description				On April 15, 2021, the Company entered into a new lease agreement for 92,842 square feet of office space in San Jose, California.
Initial lease term			1 year	1 year
Rent expense				$ 1,975,000		$ 654,000
Purchase agreement, description			After (i) the consummation of the Merger and (ii) upon the satisfaction of certain other conditions set forth in the Purchase Agreement, the Company shall have the right, but not the obligation, from time to time to direct Lincoln Park to purchase shares of the Company’s common stock having a value of up to $500,000 on any business day (the “Purchase Date”), which may be increased to up to $1,000,000 depending on certain conditions as set forth in the Purchase Agreement.
Shares issue (in Shares)			150,000
Subsequent Event [Member]
Commitments and Contingencies (Details) [Line Items]
Number of shares (in Shares)	15,727,382
Business Combination [Member]
Commitments and Contingencies (Details) [Line Items]
Unpaid expenses			$ 10,000,000
Business Combination [Member] | Subsequent Event [Member]
Commitments and Contingencies (Details) [Line Items]
Sell to PIPE Investors							$ 59,500,000
Growth Capital Acquisition Corp. [Member]
Commitments and Contingencies (Details) [Line Items]
Term of demand exercise					5 years
Term of piggyback registration rights exercise					7 years
Stockholder Support Agreement [Member] | Subsequent Event [Member]
Commitments and Contingencies (Details) [Line Items]
Number of shares (in Shares)	21,562,500
Purchase Agreement [Member]
Commitments and Contingencies (Details) [Line Items]
Amount of common stock purchase		$ 100,000,000
Shares issue (in Shares)			50,000
IPO [Member]
Commitments and Contingencies (Details) [Line Items]
Percentage of cash fee in gross proceeds			3.50%
Cash fee			$ 6,037,500
Unpaid expenses			$ 10,000,000
IPO [Member] | Growth Capital Acquisition Corp. [Member]
Commitments and Contingencies (Details) [Line Items]
Percentage of cash fee in gross proceeds					3.50%
Cash fee					$ 6,037,500
Class A Common Stock [Member] | Subsequent Event [Member]
Commitments and Contingencies (Details) [Line Items]
Number of shares (in Shares)	17,250,000
Class B Common Stock [Member] | Subsequent Event [Member]
Commitments and Contingencies (Details) [Line Items]
Number of shares (in Shares)	4,312,500

Commitments and Contingencies_3

Commitments and Contingencies (Details) - Schedule of future minimum lease payments $ in Thousands	Dec. 31, 2021USD ($)
Schedule of future minimum lease payments [Abstract]
2022	$ 1,853
2023	152
Total	$ 2,005

Related Party Transactions (Det

Related Party Transactions (Details)	Jan. 07, 2021shares	Aug. 14, 2020USD ($)shares	Jul. 01, 2012shares	Jan. 31, 2021shares	Jan. 29, 2021USD ($)shares	Feb. 24, 2020shares	Apr. 30, 2010USD ($)$ / sharesshares	Dec. 31, 2021USD ($)$ / sharesshares	Jun. 30, 2021$ / shares	Dec. 31, 2021USD ($)$ / sharesshares	Dec. 31, 2021USD ($)$ / sharesshares	Mar. 31, 2021USD ($)$ / shares	Dec. 31, 2020USD ($)$ / sharesshares	Jan. 31, 2020$ / shares	Jul. 11, 2018$ / shares	Jul. 05, 2016$ / shares
Related Party Transactions (Details) [Line Items]
Revenue from customer and investor (in Dollars)											$ 1,479,000		$ 320,000
Development revenue (in Dollars)											1,583,000		0
Accounts receivable from customer and investor (in Dollars)								$ 75,000		$ 75,000	$ 75,000		$ 1,300
Number of shares issued | shares			376,344
Par value per share (in Dollars per share) | $ / shares								$ 0.00001		$ 0.00001	$ 0.00001		$ 0.00001	$ 0.00001	$ 0.00001	$ 0.00001
Number of shares were forfeited | shares						257,649
Recapitalization conversion ratio					1.2
Common stock, shares outstanding | shares					4,312,500			27,618,907		27,618,907	27,618,907		27,184,882
Number of independent directors											2
Founder shares transfer, description									(i) one year after the completion of the initial Business Combination, (ii) the last sale price of Class A common stock equals or exceeds $12.00 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within any 30-trading day period commencing at least 60 days after the initial Business Combination, or (iii) the date following the completion of the initial Business Combination on which the Company completes a liquidation, merger, stock exchange, reorganization or other similar transaction that results in all of the public stockholders having the right to exchange their shares of common stock for cash, securities or other property.	The Company’s initial stockholders, officers and directors have agreed, not to transfer, assign or sell any Founder Shares held by them until the earlier to occur of: (i) one year after the completion of the initial Business Combination, (ii) the last sale price of Class A common stock equals or exceeds $12.00 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within any 30-trading day period commencing at least 60 days after the initial Business Combination, or (iii) the date following the completion of the initial Business Combination on which the Company completes a liquidation, merger, stock exchange, reorganization or other similar transaction that results in all of the public stockholders having the right to exchange their shares of common stock for cash, securities or other property.
Expenses incurred in business combination (in Dollars)					$ 12,056
Promissory notes without interest (in Dollars)								$ 300,000		$ 300,000	$ 300,000	$ 300,000
Working capital loans repaid (in Dollars)										$ 1,500,000		$ 1,500,000
Conversion price per warrant (in Dollars per share) | $ / shares								$ 1		$ 1	$ 1	$ 1
Business Combination [Member]
Related Party Transactions (Details) [Line Items]
Expenses incurred in business combination (in Dollars)								$ 17,250		$ 51,750
Sponsor [Member]
Related Party Transactions (Details) [Line Items]
Number of shares issued | shares							5,000,000
Par value per share (in Dollars per share) | $ / shares							$ 0.0001
Aggregate purchase price (in Dollars)							$ 25,000
Administrative expenses - related party (in Dollars)					$ 5,750
Nautilus and HB Strategies [Member]
Related Party Transactions (Details) [Line Items]
Aggregate purchase price (in Dollars)		$ 4,086
Nautilus Carriers Llc And Hb Strategies Llc [Member]
Related Party Transactions (Details) [Line Items]
Aggregate purchase price (in Dollars)		$ 4,086
Class B Common Stock [Member]
Related Party Transactions (Details) [Line Items]
Par value per share (in Dollars per share) | $ / shares									$ 0.0001
Number of shares were forfeited | shares	718,750			718,750
Recapitalization conversion ratio						0.8425
Common stock, shares outstanding | shares	3,593,750					4,312,500
Class B Common Stock [Member] | Sponsor [Member]
Related Party Transactions (Details) [Line Items]
Number of shares were forfeited | shares		2,833,333
Number of independent directors						3
Class B Common Stock [Member] | Nautilus [Member]
Related Party Transactions (Details) [Line Items]
Number of shares issued | shares		1,379,167
Aggregate purchase price (in Dollars)		$ 2,043
Class B Common Stock [Member] | Hb Strategies Llc [Member]
Related Party Transactions (Details) [Line Items]
Number of shares issued | shares		1,379,167
Aggregate purchase price (in Dollars)		$ 2,043
Class B Common Stock [Member] | Founder Shares [Member]
Related Party Transactions (Details) [Line Items]
Shares subject to forfeiture | shares						562,500
Class B Common Stock [Member] | Founder Shares [Member] | Director [Member]
Related Party Transactions (Details) [Line Items]
Number of shares issued | shares						75,000

Net Loss Per Share (Details) -

Net Loss Per Share (Details) - Schedule of computation of diluted net loss per share - shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Schedule of computation of diluted net loss per share [Abstract]
Stock options to purchase common stock	6,796,114	5,221,283
Unvested restricted stock	50,000	125,000
Preferred shares on an as-converted basis	21,671,491	21,671,491
Class F shares an as-converted basis	8,372,143	8,372,143
Shares issuable upon exercise of warrants	60,000	60,000
Total	36,949,748	35,449,917

Segments (Details)

Segments (Details)	9 Months Ended
	Dec. 31, 2021
Segments (Details) [Line Items]
Number of operating segments	1
United States [Member]
Segments (Details) [Line Items]
Long lived assets, percentage	97.00%

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)	Feb. 10, 2022	Jan. 04, 2022	Jul. 01, 2012	Aug. 31, 2021	Dec. 31, 2021	Dec. 31, 2021	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2019
Subsequent Events (Details) [Line Items]
Warrant to purchase (in Shares)					13,800,000	13,800,000	13,800,000	0
Exercise price per share (in Dollars per share)									$ 1.66
Issuance costs						$ 276,000
Newly issued shares (in Shares)			376,344
Incremental costs	$ 27,000,000
Accrued transaction costs					$ 4,296,946	$ 4,400,000
Subsequent Event [Member]
Subsequent Events (Details) [Line Items]
Loan agreement		$ 10,000,000
Exercise price per share (in Dollars per share)		$ 16.89
Price per share (in Dollars per share)	$ 10
Addition incurred amount	$ 2,700,000
Business Combination [Member] | Subsequent Event [Member]
Subsequent Events (Details) [Line Items]
Price per share (in Dollars per share)	$ 10
Purchased shares (in Shares)	5,950,000
Aggregate purchase price	$ 59,500,000
Issued amount	$ 1,500,000,000
Newly issued shares (in Shares)	154,048,001
Trinity Loan Agreement [Member] | Subsequent Event [Member]
Subsequent Events (Details) [Line Items]
Loan agreement		$ 25,000,000
Loan Agreement		10.75%
Warrant to purchase (in Shares)		96,998
Exercise price per share (in Dollars per share)		$ 16.89
GCAC [Member]
Subsequent Events (Details) [Line Items]
Common stock value				$ 1,500,000,000
GCAC [Member] | Subsequent Event [Member]
Subsequent Events (Details) [Line Items]
Newly issued shares (in Shares)	1,660,460
Received amount	$ 16,600,000
PIPE Investors [Member]
Subsequent Events (Details) [Line Items]
Aggregate to purchases shares (in Shares)				5,950,000
Price per share (in Dollars per share)				$ 10
PIPE Investors [Member] | Subsequent Event [Member]
Subsequent Events (Details) [Line Items]
Newly issued shares (in Shares)	5,950,000
Received amount	$ 59,500,000
Legacy Cepton [Member] | Subsequent Event [Member]
Subsequent Events (Details) [Line Items]
Newly issued shares (in Shares)	142,075,041
Received amount	$ 1,400,000,000
Sponsor [Member] | Subsequent Event [Member]
Subsequent Events (Details) [Line Items]
Newly issued shares (in Shares)	4,312,500
Received amount	$ 43,100,000

Description of Organization a_2

Description of Organization and Business Operations (Details) - USD ($)	Jan. 04, 2022	Feb. 02, 2021	Nov. 24, 2021	Dec. 31, 2021	Dec. 31, 2021	Mar. 31, 2021	Aug. 02, 2022	Feb. 10, 2022	Jul. 08, 2020	Dec. 31, 2019
Description of Organization and Business Operations (Details) [Line Items]
Gross proceeds				$ 5,175,000		$ 5,175,000
Number of warrants issued (in Shares)				5,175,000	5,175,000	5,175,000
Transaction costs				$ 4,296,946	$ 4,400,000
Underwriting fees				3,450,000	3,450,000
Other offering costs				824,946
Assets held in trust		$ 172,500,000		$ 17,250,000	$ 17,250,000	$ 919
Assets held in trust, price per unit (in Dollars per share)		$ 10		$ 10
Fair market value percentage				80.00%
Aggregate shares (in Shares)				15,589,540
Trust account amount				$ 155,900,000
Trust account price per share (in Dollars per share)				$ 10
Purchase agreement amount				$ 100,000,000
Accelerated purchases description				(i) 300% of the number of shares purchased pursuant to a Regular Purchase or (ii) 30% of the trading volume on Accelerated Purchase Date (during a time period specified in the Purchase Agreement) at a purchase price equal to the lesser of 95% of (x) the closing sale price of GCAC’s common stock on the Accelerated Purchase Date and (y) of the volume weighted average price of GCAC’s common stock on the Accelerated Purchase Date (during a time period specified in the Purchase Agreement) (each, an “Accelerated Purchase”). GCAC shall have the right in its sole discretion to set a minimum price threshold for each Accelerated Purchase in the notice provided with respect to such Accelerated Purchase and GCAC may direct multiple Accelerated Purchases in a day provided that delivery of shares has been completed with respect to any prior Regular and Accelerated Purchases that Lincoln Park has purchased.
Issued shared (in Shares)				50,000	50,000
Additional shares (in Shares)			150,000	150,000
Ownership percentage				9.99%
Total capital stock				$ 1,500,000,000
Interest rate description				The principal amount outstanding under each Advance shall accrue interest from the date of the Advance at a floating per annum rate equal to the greater of (i) ten and three-fourths percent (10.75%) or (ii) the rate of interest per annum from time to time published in the money rates section of The Wall Street Journal as the “prime rate” then in effect, which if less than three and one-quarter percent (3.25%) shall be deemed to be three and one-quarter percent (3.25%), plus seven percent (7.0%).
Interest payable description				Interest shall be payable monthly starting with the first business day of the month following the funding of the Advance, which was February 1, 2022 in the case of the Initial Advance. The principal amount of each Advance is to be repaid in consecutive equal monthly installments starting the 26th month after funding of such Advance, which is April 1, 2024 in the case of the Initial Advance. All outstanding amounts under the Advances must be repaid on February 2, 2026 (such date, the “Maturity Date”). On the Maturity Date, Cepton is also obligated to pay a final payment fee equal to two and one-half percent (2.5%) of the original principal amount of the applicable Advances actually advanced by Lender. Cepton may prepay the Advances at any time, provided that if such prepayment occurs: (i) prior to the first anniversary of the funding of the Initial Advance, Cepton must pay a prepayment premium equal to one and one-half percent (1.5%) of the principal amount being prepaid; (ii) on or after the first anniversary of the Initial Advance and until the third anniversary of the Initial Advance, Cepton must pay a prepayment premium equal to one percent (1.0%) of the principal amount being prepaid; and (iii) on or after the third anniversary of the Initial Advance and at any time prior to the Maturity Date, Cepton must pay a prepayment premium equal to one-half of one percent (0.5%) of the principal amount being prepaid.
Equity financings total				$ 1,000,000
Exercise price per share (in Dollars per share)										$ 1.66
Cash				108,396
Working capital deficiency				$ 1,453,103
Per unit price (in Dollars per share)									$ 8.3736
Subsequent Event [Member]
Description of Organization and Business Operations (Details) [Line Items]
Share price (in Dollars per share)								$ 10
Loan agreement, description	On January 4, 2022 (the “Effective Date”), Cepton entered into a Loan and Security Agreement (the “Loan Agreement”) with Trinity Capital Inc., a Maryland corporation (the “Lender”), pursuant to which the Lender has agreed to make up to three (3) advances (each, an “Advance,” and collectively, the “Advances”) to Cepton in an aggregate original principal amount not to exceed $25,000,000. An initial advance to Cepton in an original principal amount of $10,000,000 (the “Initial Advance”) was funded on the Effective Date. Up to two additional advances of $7,500,000 each, or one additional advance of $15,000,000, will be made available at Cepton’s request at any time prior to July 1, 2022, subject to certain standard conditions precedent as set forth in the Loan Agreement.
Warrants purchase shares	$ 96,998
Exercise price per share (in Dollars per share)	$ 16.89
Growth capital acquisition corp. [Member]
Description of Organization and Business Operations (Details) [Line Items]
Transaction costs						4,296,946
Underwriting fees						3,450,000
Other offering costs						$ 824,946
Per unit price (in Dollars per share)		$ 10
Description of trust account						The proceeds held in the Trust Account will be invested only in U.S. government treasury bills with a maturity of 185 days or less or in money market funds registered under the Investment Company Act of 1940, as amended and compliant with Rule 2a-7 thereof that maintain a stable net asset value of $1.07.Except with respect to interest earned on the funds held in the Trust Account that may be released to the Company to pay its taxes, the proceeds from the IPO may not be released from the Trust Account until the earliest of: (i) the completion of the initial Business Combination; (ii) the redemption of any public shares properly tendered in connection with a stockholder vote to amend the Company’s amended and restated certificate of incorporation to modify the substance or timing of the Company’s obligation to redeem 100% of its public shares if it does not complete the initial Business Combination by August 2, 2022; or (iii) the redemption of all of the Company’s public shares if the Company is unable to complete the initial Business Combination by August 2, 2022 (at which such time up to $100,000 of interest shall be available to the Company to pay liquidation or dissolution expenses), subject to applicable law. The proceeds deposited in the Trust Account could become subject to the claims of the Company’s creditors, if any, which could have priority over the claims of the Company’s public stockholders.
Net assets						80.00%
Net tangible assets						$ 5,000,001
Business Combination [Member] | Subsequent Event [Member]
Description of Organization and Business Operations (Details) [Line Items]
Share price (in Dollars per share)								$ 10
Business Combination [Member] | Growth capital acquisition corp. [Member]
Description of Organization and Business Operations (Details) [Line Items]
Description of initial business combination						the Company will (i) cease all operations except for the purpose of winding up, (ii) as promptly as reasonably possible but no more than ten business days thereafter redeem the public shares, at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account including interest, but less taxes payable (less up to $100,000 of interest to pay liquidation or dissolution expenses), divided by the number of then outstanding public shares, which redemption will completely extinguish public stockholders’ rights as stockholders (including the right to receive further liquidating distributions, if any), subject to applicable law, and (iii) as promptly as reasonably possible following such redemption, subject to the approval of the Company’s remaining stockholders and the Company’s board of directors, dissolve and liquidate, subject in each case to the Company’s obligations under Delaware law to provide for claims of creditors and the requirements of other applicable law.Each of the Company’s Sponsor and Nautilus has agreed that it will be severally liable to the Company, on a pro rata basis based on the number of founder shares owned by them, 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 have entered into a written letter of intent, confidentiality or similar agreement or Business Combination agreement, reduce the amount of funds in the Trust Account to below the lesser of (i) $10.00 per public share and (ii) the actual amount per public share held in the Trust Account as of the date of the liquidation of the Trust Account, if less than $10.00 per share due to reductions in the value of the trust assets, less interest released to pay taxes, 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
Initial Public Offering [Member]
Description of Organization and Business Operations (Details) [Line Items]
Number of units issued (in Shares)		17,250,000
Share price (in Dollars per share)				$ 10	$ 10
Gross proceeds		$ 172,500,000
Assets held in trust		$ 172,500,000
Obligation to redeem public shares if entity does not complete a business combination (as a percent)				100.00%
Initial Public Offering [Member] | Growth capital acquisition corp. [Member]
Description of Organization and Business Operations (Details) [Line Items]
Number of units issued (in Shares)		17,250,000
Gross proceeds		$ 172,500,000
Offering amount		$ 172,500,000
Over-Allotment Option [Member]
Description of Organization and Business Operations (Details) [Line Items]
Number of units issued (in Shares)		2,250,000
Share price (in Dollars per share)		$ 10
Over-Allotment Option [Member] | Growth capital acquisition corp. [Member]
Description of Organization and Business Operations (Details) [Line Items]
Number of units issued (in Shares)		2,250,000
Share price (in Dollars per share)		$ 10
Private Placement [Member]
Description of Organization and Business Operations (Details) [Line Items]
Gross proceeds				$ 5,175,000
Number of warrants issued (in Shares)				5,175,000	5,175,000
Private Placement [Member] | Growth capital acquisition corp. [Member]
Description of Organization and Business Operations (Details) [Line Items]
Gross proceeds		$ 5,175,000
Number of warrants issued (in Shares)		5,175,000
Forecast [Member] | Business Combination [Member]
Description of Organization and Business Operations (Details) [Line Items]
Liquidation or dissolution expenses							$ 100,000
Class A Common Stock [Member]
Description of Organization and Business Operations (Details) [Line Items]
Exercise price per share (in Dollars per share)				$ 11.5	$ 11.5
Class A Common Stock [Member] | Growth capital acquisition corp. [Member]
Description of Organization and Business Operations (Details) [Line Items]
Exercise price per share (in Dollars per share)						$ 11.5
Minimum [Member]
Description of Organization and Business Operations (Details) [Line Items]
Common stock value				$ 500,000
Minimum [Member] | Class A Common Stock [Member]
Description of Organization and Business Operations (Details) [Line Items]
Share price (in Dollars per share)				$ 15	15
Pro rata portion shares (in Shares)				6,000,000
Maximum [Member]
Description of Organization and Business Operations (Details) [Line Items]
Common stock value				$ 1,000,000
Maximum [Member] | Class A Common Stock [Member]
Description of Organization and Business Operations (Details) [Line Items]
Share price (in Dollars per share)				$ 17.5	$ 17.5
Pro rata portion shares (in Shares)				7,000,000

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - USD ($)	9 Months Ended	12 Months Ended
	Dec. 31, 2021	Mar. 31, 2021	Feb. 02, 2021	Mar. 31, 2020
Summary of Significant Accounting Policies (Details) [Line Items]
Cash	$ 919	$ 919
Money market mutual funds	172,519,526	86,251,323
Treasury bills		86,253,272
Federal Depository Insurance Coverage	$ 250,000	$ 250,000
Warrants outstanding (in Shares)	13,800,000	13,800,000		0
Assets held in trust	$ 17,250,000	$ 919	$ 172,500,000
Money Market Mutual Funds [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Assets held in trust		86,253,272
U.S. Treasury Bills [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Assets held in trust		$ 86,251,323
Class A Common Stock [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Warrants exercisable (in Shares)	2

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of investment in the company’s Trust Account	12 Months Ended
	Mar. 31, 2021USD ($)
Schedule of Held-to-maturity Securities [Line Items]
Carrying Value/Amortized Cost	$ 172,504,595
Amortization of Bond Discount	4,167
Gross Unrealized Gain	1,898
Fair Value as of March 31, 2021	172,506,493
U.S. Money Market Mutual Funds [Member]
Schedule of Held-to-maturity Securities [Line Items]
Carrying Value/Amortized Cost	86,251,323
Amortization of Bond Discount
Gross Unrealized Gain
Fair Value as of March 31, 2021	86,251,323
U.S. Treasury Bills [Member]
Schedule of Held-to-maturity Securities [Line Items]
Carrying Value/Amortized Cost	86,253,272
Amortization of Bond Discount	4,167
Gross Unrealized Gain	1,898
Fair Value as of March 31, 2021	$ 86,255,170

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details) - Schedule of basic and diluted net loss per share - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	Mar. 31, 2021	Mar. 31, 2020
Class A Common Stock
Numerator:
Allocation of net loss	$ 288,567		$ (6,007,472)		$ 3,222,033
Denominator:
Weighted-average shares outstanding	17,250,000		17,250,000		2,741,096
Basic and diluted net loss per share	$ 0.02		$ (0.35)		$ 1.17	$ 0
Class B Common Stock
Numerator:
Allocation of net loss	$ 72,142	$ (114)	$ (1,501,868)	$ (114)	$ 5,039,591	$ (9,715)
Denominator:
Weighted-average shares outstanding	4,312,500	4,312,500	4,312,500	4,312,500	4,312,500	4,312,500
Basic and diluted net loss per share	$ 0.02	$ 0	$ (0.35)	$ 0	$ 1.17	$ 0

Public Offering (Details)

Public Offering (Details) - USD ($)	9 Months Ended	12 Months Ended
	Dec. 31, 2021	Mar. 31, 2021	Dec. 31, 2019
Public Offering (Details) [Line Items]
Price per share			$ 1.66
Warrant [Member]
Public Offering (Details) [Line Items]
Warrants exercisable period condition one	30 days
Warrant exercise period condition two	12 months
Warrants expiry term	5 years
Warrants redemption, description	•        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 (the “30-day redemption period”); and•        if, and only if, the last sale price of the Class A common stock equals or exceeds $18.00 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within a 30-trading day period ending on the third trading day prior to the date on which the Company sends the notice of redemption to the warrant holders.•        If the Company calls the Warrants for redemption, management will have the option to require all holders that wish to exercise the Warrants to do so on a “cashless basis,” as described in the warrant agreement.
Warrant [Member] | Growth capital acquisition corp. [Member]
Public Offering (Details) [Line Items]
Warrants exercisable period condition one		30 days
Warrant exercise period condition two		12 months
Warrants expiry term		5 years
Warrants redemption, description		•        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 (the “30-day redemption period”); and•        if, and only if, the last sale price of the Class A common stock equals or exceeds $18.00 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within a 30-trading day period ending on the third trading day prior to the date on which the Company sends the notice of redemption to the warrantholders.•        If the Company calls the Warrants for redemption, management will have the option to require all holders that wish to exercise the Warrants to do so on a “cashless basis,” as described in the warrant agreement.
Initial Public Offering [Member]
Public Offering (Details) [Line Items]
Number of units issued (in Shares)	17,250,000
Share price	$ 10
Gross proceeds (in Dollars)	$ 172,500,000
Stock split, description	Each Unit consists of one share of the Company’s Class A common stock, $0.0001 par value, and one-half of one redeemable warrant, with each whole warrant exercisable for one share of Class A common stock (each, a “Warrant” and, collectively, the “Warrants” and, with respect to the warrants sold in the Private Placement, the “Private Placement Warrants”).
Initial Public Offering [Member] | Growth capital acquisition corp. [Member]
Public Offering (Details) [Line Items]
Number of units issued (in Shares)		17,250,000
Share price		$ 10
Gross proceeds (in Dollars)		$ 172,500,000
Stock split, description		Each Unit consists of one share of the Company’s Class A common stock, $0.0001 par value, and one-half of one redeemable warrant, with each whole warrant exercisable for one share of Class A common stock (each, a “Warrant” and, collectively, the “Warrants” and, with respect to the warrants sold in the Private Placement, the “Private Placement Warrants”).
Over-Allotment Option [Member]
Public Offering (Details) [Line Items]
Number of units issued (in Shares)	2,250,000
Share price	$ 10
Over-Allotment Option [Member] | Growth capital acquisition corp. [Member]
Public Offering (Details) [Line Items]
Number of units issued (in Shares)		2,250,000
Share price		$ 10
Class A Common Stock [Member]
Public Offering (Details) [Line Items]
Number of units issued (in Shares)	17,250,000
Price per share	$ 11.5
Class A Common Stock [Member] | Growth capital acquisition corp. [Member]
Public Offering (Details) [Line Items]
Price per share		$ 11.5

Private Placement (Details)

Private Placement (Details) - USD ($)	9 Months Ended	12 Months Ended
	Dec. 31, 2021	Mar. 31, 2021
Private Placement [Abstract]
Number of warrants issued	5,175,000	5,175,000
Gross proceeds	$ 5,175,000	$ 5,175,000

Recurring Fair Value Measuremen

Recurring Fair Value Measurements (Details) - Schedule of assets and liabilities that were measured at fair value on a recurring basis and indicates the fair value hierarchy of the valuation techniques - USD ($)	Dec. 31, 2021	Mar. 31, 2021
Level 1 [Member]
Assets:
Investments held in Trust Account	$ 172,520,445	$ 172,506,493
Liabilities
Investments held in Trust Account	7,762,500	4,398,750
Level 1 [Member] | Money Market Funds [Member]
Assets:
Investments held in Trust Account-Money Market Mutual Funds	172,520,445	86,251,323
Level 1 [Member] | Treasury Bills [Member]
Assets:
Cash and Investments held in Trust Account-Treasury Bills		86,255,170
Level 2 [Member]
Assets:
Investments held in Trust Account
Liabilities
Investments held in Trust Account
Level 2 [Member] | Money Market Funds [Member]
Assets:
Investments held in Trust Account-Money Market Mutual Funds
Level 2 [Member] | Treasury Bills [Member]
Assets:
Cash and Investments held in Trust Account-Treasury Bills
Level 3 [Member]
Assets:
Investments held in Trust Account
Liabilities
Investments held in Trust Account	4,709,250	2,742,750
Level 3 [Member] | Money Market Funds [Member]
Assets:
Investments held in Trust Account-Money Market Mutual Funds
Level 3 [Member] | Treasury Bills [Member]
Assets:
Cash and Investments held in Trust Account-Treasury Bills
Public Warrants [Member] | Level 1 [Member]
Liabilities
Warrant Liability	7,762,500	4,398,750
Public Warrants [Member] | Level 2 [Member]
Liabilities
Warrant Liability
Public Warrants [Member] | Level 3 [Member]
Liabilities
Warrant Liability
Private Warrants [Member] | Level 1 [Member]
Liabilities
Warrant Liability
Private Warrants [Member] | Level 2 [Member]
Liabilities
Warrant Liability
Private Warrants [Member] | Level 3 [Member]
Liabilities
Warrant Liability	$ 4,709,250	$ 2,742,750

Recurring Fair Value Measurem_2

Recurring Fair Value Measurements (Details) - Schedule of key inputs used in the black scholes option pricing model for the private warrants - $ / shares	1 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2021	Mar. 31, 2021	Dec. 31, 2020
Schedule of key inputs used in the black scholes option pricing model for the private warrants [Abstract]
Risk-free interest rate	1.20%	1.30%		1.20%
Expected term (years)	5 years 6 months 29 days	5 years 14 days	6 years 3 months	5 years 6 months 29 days
Expected volatility	10.00%	14.00%		10.00%
Stock Price (in Dollars per share)	$ 9.7	$ 9.93	$ 9.93	$ 9.7
Exercise price (in Dollars per share)	$ 11.5	$ 11.5	$ 11.5	$ 11.5
Dividend yield	0.00%	0.00%		0.00%

Recurring Fair Value Measurem_3

Recurring Fair Value Measurements (Details) - Schedule of the changes in the fair value of the Level 3 assets and liabilities measured at fair value - USD ($)	3 Months Ended
	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021
Schedule of the changes in the fair value of the Level 3 assets and liabilities measured at fair value [Abstract]
Fair value as of beginning balance	$ 5,278,500	$ 3,260,250	$ 2,742,750
Change in fair value	(569,250)	2,018,250	517,500
Fair value as of ending balance	$ 4,709,250	$ 5,278,500	$ 3,260,250

Restatement of Previously Iss_3

Restatement of Previously Issued Financial Statements (Details) - Growth capital acquisition corp. [Member]	12 Months Ended
	Mar. 31, 2021USD ($)
Restatement of Previously Issued Financial Statements (Details) [Line Items]
Net tangible assets	$ 5,000,001
Common Stock [Member]
Restatement of Previously Issued Financial Statements (Details) [Line Items]
Outstanding shares percentage	10.00%

Restatement of Previously Iss_4

Restatement of Previously Issued Financial Statements (Details) - Schedule of financial statements - Growth capital acquisition corp. [Member]	12 Months Ended
	Mar. 31, 2021USD ($)$ / sharesshares
As Reported [Member]
Condensed Financial Statements, Captions [Line Items]
Common stock subject to possible redemption	$ 161,154,930
Common stock Class A, $0.0001 par value	113
Common stock Class B, $0.0001 par value	431
Additional Paid in Capital	(3,115,509)
Retained earnings	8,114,967
Total stockholders’ equity/(deficit)	$ 5,000,002
Number of shares subject to redemption (in Shares) | shares	16,115,493
Basic and diluted weighted average shares, redeemable shares (in Shares) | shares	2,404,988
Basic and diluted net income per share, redeemable shares (in Dollars per share) | $ / shares
Basic and diluted weighted average shares, non-redeemable shares (in Shares) | shares	4,648,608
Basic and diluted net income per share, non-redeemable shares (in Dollars per share) | $ / shares	$ 1.78
Accretion of Class A common stocks subject to possible redemption
Class A common stock subject to possible redemption	(161,154,930)
Value of Class A common stock subject to possible redemption at February 2, 2021	151,176,360
Change in value of Class A common stock subject to possible redemption,	9,978,570
Restatement [Member]
Condensed Financial Statements, Captions [Line Items]
Common stock subject to possible redemption	11,345,070
Common stock Class A, $0.0001 par value	(113)
Common stock Class B, $0.0001 par value
Additional Paid in Capital	3,115,509
Retained earnings	(14,460,466)
Total stockholders’ equity/(deficit)	$ (11,345,070)
Number of shares subject to redemption (in Shares) | shares	1,134,507
Basic and diluted weighted average shares, redeemable shares (in Shares) | shares	336,108
Basic and diluted net income per share, redeemable shares (in Dollars per share) | $ / shares	$ 1.17
Basic and diluted weighted average shares, non-redeemable shares (in Shares) | shares	(336,108)
Basic and diluted net income per share, non-redeemable shares (in Dollars per share) | $ / shares	$ (0.61)
Accretion of Class A common stocks subject to possible redemption	$ (14,612,821)
Class A common stock subject to possible redemption	161,143,205
Value of Class A common stock subject to possible redemption at February 2, 2021	6,710,819
Change in value of Class A common stock subject to possible redemption,	4,634,251
As Restated [Member]
Condensed Financial Statements, Captions [Line Items]
Common stock subject to possible redemption	172,500,000
Common stock Class A, $0.0001 par value
Common stock Class B, $0.0001 par value	431
Additional Paid in Capital
Retained earnings	(6,345,499)
Total stockholders’ equity/(deficit)	$ (6,345,068)
Number of shares subject to redemption (in Shares) | shares	17,250,000
Basic and diluted weighted average shares, redeemable shares (in Shares) | shares	2,741,096
Basic and diluted net income per share, redeemable shares (in Dollars per share) | $ / shares	$ 1.17
Basic and diluted weighted average shares, non-redeemable shares (in Shares) | shares	4,312,500
Basic and diluted net income per share, non-redeemable shares (in Dollars per share) | $ / shares	$ 1.17
Accretion of Class A common stocks subject to possible redemption	$ (14,612,821)
Class A common stock subject to possible redemption	(1,725)
Value of Class A common stock subject to possible redemption at February 2, 2021	157,887,179
Change in value of Class A common stock subject to possible redemption,	$ 14,612,821

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details) - Schedule of held to maturity securities	12 Months Ended
	Mar. 31, 2021USD ($)
Schedule of Held-to-maturity Securities [Line Items]
Carrying Value/Amortized Cost	$ 172,504,595
Amortization of Bond Discount	4,167
Gross Unrealized Gain	1,898
Fair Value as of March 31, 2021	172,506,493
U.S. Money Market Mutual Funds [Member]
Schedule of Held-to-maturity Securities [Line Items]
Carrying Value/Amortized Cost	86,251,323
Fair Value as of March 31, 2021	86,251,323
U.S. Treasury Bills [Member]
Schedule of Held-to-maturity Securities [Line Items]
Carrying Value/Amortized Cost	86,253,272
Amortization of Bond Discount	4,167
Gross Unrealized Gain	1,898
Fair Value as of March 31, 2021	$ 86,255,170

Summary of Significant Accoun_7

Summary of Significant Accounting Policies (Details) - Schedule of common stock reflected in the balance sheet - Class A Common Stock [Member]	12 Months Ended
	Mar. 31, 2021USD ($)
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Gross proceeds from IPO	$ 172,500,000
Less:
Proceeds allocated to Public Warrants	(10,608,750)
Class A common stock issuance costs	(4,004,071)
Plus:
Accretion of carrying value to redemption value	14,612,821
Contingently redeemable Class A common stock	$ 172,500,000

Summary of Significant Accoun_8

Summary of Significant Accounting Policies (Details) - Schedule of basic and diluted net income per common share - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	Mar. 31, 2021	Mar. 31, 2020
Class A Common Stock [Member]
Numerator:
Allocation of net income (loss)	$ 288,567		$ (6,007,472)		$ 3,222,033
Denominator:
Weighted-average shares outstanding	17,250,000		17,250,000		2,741,096
Basic and diluted net income (loss) per share	$ 0.02		$ (0.35)		$ 1.17	$ 0
Class B Common Stock [Member]
Numerator:
Allocation of net income (loss)	$ 72,142	$ (114)	$ (1,501,868)	$ (114)	$ 5,039,591	$ (9,715)
Denominator:
Weighted-average shares outstanding	4,312,500	4,312,500	4,312,500	4,312,500	4,312,500	4,312,500
Basic and diluted net income (loss) per share	$ 0.02	$ 0	$ (0.35)	$ 0	$ 1.17	$ 0

Fair Value Measurements (Detail

Fair Value Measurements (Details) - Schedule of assets and liabilities that were measured at fair value on a recurring basis	Mar. 31, 2021USD ($)
Assets:
Investments held in Trust Account-Money Market Mutual Funds	$ 86,251,323
Cash and Investments held in Trust Account-Treasury Bills	86,255,170
Total assets	172,506,493
Liabilities
Total liabilities	7,141,500
Public Warrants [Member]
Liabilities
Warrant Liability	4,398,750
Private Warrants [Member]
Liabilities
Warrant Liability	2,742,750
Level 1 [Member]
Assets:
Investments held in Trust Account-Money Market Mutual Funds	86,251,323
Cash and Investments held in Trust Account-Treasury Bills	86,255,170
Total assets	172,506,493
Liabilities
Total liabilities	4,398,750
Level 1 [Member] | Public Warrants [Member]
Liabilities
Warrant Liability	4,398,750
Level 1 [Member] | Private Warrants [Member]
Liabilities
Warrant Liability
Level 2 [Member] | Public Warrants [Member]
Liabilities
Warrant Liability
Level 2 [Member] | Private Warrants [Member]
Liabilities
Warrant Liability
Level 3 [Member]
Liabilities
Total liabilities	2,742,750
Level 3 [Member] | Public Warrants [Member]
Liabilities
Warrant Liability
Level 3 [Member] | Private Warrants [Member]
Liabilities
Warrant Liability	$ 2,742,750

Fair Value Measurements (Deta_2

Fair Value Measurements (Details) - Schedule of key inputs used in the black scholes option pricing model - $ / shares	Dec. 29, 2020	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2021	Mar. 31, 2021	Dec. 31, 2020
Schedule of key inputs used in the black scholes option pricing model [Abstract]
Risk-free interest rate		1.20%	1.30%		1.20%
Expected term (years)		5 years 6 months 29 days	5 years 14 days	6 years 3 months	5 years 6 months 29 days
Expected volatility		10.00%	14.00%		10.00%
Stock Price (in Dollars per share)					$ 9.7
Exercise price (in Dollars per share)	$ 2.02			$ 2.02	$ 11.5
Dividend yield		0.00%	0.00%		0.00%

Fair Value Measurements (Deta_3

Fair Value Measurements (Details) - Schedule of the changes in the fair value of the Level 3 assets and liabilities measured at fair value	12 Months Ended
	Mar. 31, 2021USD ($)
Warrant Liability [Member]
Fair Value Measurements (Details) - Schedule of the changes in the fair value of the Level 3 assets and liabilities measured at fair value [Line Items]
Fair value as of April 1, 2020
Initial fair value of warrant liability upon issuance at IPO on February 2, 2021	17,077,500
Public warrants reclassified to level 1
Change in fair value	(9,936,000)
Fair value as of March 31, 2021	7,141,500
Private Warrants [Member]
Fair Value Measurements (Details) - Schedule of the changes in the fair value of the Level 3 assets and liabilities measured at fair value [Line Items]
Fair value as of April 1, 2020
Initial fair value of warrant liability upon issuance at IPO on February 2, 2021	6,468,750
Public warrants reclassified to level 1
Change in fair value	(3,726,000)
Fair value as of March 31, 2021	2,742,750
Public Warrants [Member]
Fair Value Measurements (Details) - Schedule of the changes in the fair value of the Level 3 assets and liabilities measured at fair value [Line Items]
Fair value as of April 1, 2020
Initial fair value of warrant liability upon issuance at IPO on February 2, 2021	10,608,750
Public warrants reclassified to level 1	(4,398,750)
Change in fair value	(6,210,000)
Fair value as of March 31, 2021

Income Tax (Details) - Schedule

Income Tax (Details) - Schedule of components of income tax provision - Growth Capital Acquisition Corp. [Member] - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Federal
Current
Deferred	(18,428)	$ (2,033)
State
Current		32
Deferred
Change in valuation allowance	18,428	2,033
Income tax provision		$ 32

Income Tax (Details) - Schedu_2

Income Tax (Details) - Schedule of Company's net deferred tax assets - Growth Capital Acquisition Corp. [Member] - USD ($)	Mar. 31, 2021	Mar. 31, 2020
Deferred tax asset
Net operating loss carryforwards	$ 57,578	$ 39,150
Total deferred tax asset	57,578	39,150
Valuation allowance	(57,578)	$ (39,150)
Deferred tax asset, net of allowance

Income Tax (Details) - Schedu_3

Income Tax (Details) - Schedule of reconciliation of the federal income tax rate to the Company’s effective tax rate - Growth Capital Acquisition Corp. [Member]	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Income Tax (Details) - Schedule of reconciliation of the federal income tax rate to the Company’s effective tax rate [Line Items]
Statutory federal income tax rate	21.00%	21.00%
State tax provision net of federal benefit	0.00%	(0.30%)
Change in FV of warrant liability	(21.9)
Transaction costs associated with the issuance of warrants	0.7
Change in valuation allowance	0.20%	(21.00%)
Income tax provision		(0.30%)