Coeptis Therapeutics (COEPW) 10-Q 16 Nov 21 2021 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2021	Nov. 16, 2021
Document Information Line Items
Entity Registrant Name	BULL HORN HOLDINGS CORP.
Trading Symbol	BHSE
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		9,375,000
Amendment Flag	false
Entity Central Index Key	0001759186
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Sep. 30, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q3
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Shell Company	true
Entity Ex Transition Period	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	001-39669
Entity Incorporation, State or Country Code	D8
Entity Tax Identification Number	98-1465952
Entity Address, Address Line One	801 S. Pointe Drive
Entity Address, Address Line Two	Suite TH-1
Entity Address, City or Town	Miami Beach
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	33139
City Area Code	(305)
Local Phone Number	671-3341
Title of 12(b) Security	Ordinary Shares, par value $0.0001 per share
Security Exchange Name	NASDAQ
Entity Interactive Data Current	Yes

Condensed Balance Sheets

Condensed Balance Sheets - USD ($)	Sep. 30, 2021	Dec. 31, 2020
ASSETS
Cash	$ 584,634	$ 907,184
Prepaid expenses and other current assets	18,670	51,815
Total Current Assets	603,304	958,999
Marketable securities held in Trust Account	75,756,871	75,751,204
TOTAL ASSETS	76,360,175	76,710,203
Current liabilities
Accounts payable and accrued expenses	46,471	5,000
Total Current Liabilities	46,471	5,000
Warrant liabilities	3,862,500	20,700,000
Deferred underwriting fee payable	2,250,000	2,250,000
Total Liabilities	6,158,971	22,955,000
Commitments
Ordinary shares subject to redemption, 7,500,000 shares at redemption value as of September 30, 2021 and December 31, 2020	75,756,871	75,751,204
Shareholders’ Deficit
Preferred shares, no par value; unlimited shares authorized; none issued and outstanding
Ordinary shares, no par value; unlimited shares authorized; 1,875,000 shares issued and outstanding (excluding 7,500,000 shares subject to possible redemption) at September 30, 2021 and December 31, 2020	25,000	25,000
Accumulated deficit	(5,580,667)	(22,021,001)
Total Shareholders’ Deficit	(5,555,667)	(21,996,001)
TOTAL LIABILITIES AND SHAREHOLDER’S DEFICIT	$ 76,360,175	$ 76,710,203

Condensed Balance Sheets (Paren

Condensed Balance Sheets (Parentheticals) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Ordinary shares subject to possible redemption	7,500,000	7,500,000
Preferred shares, par value (in Dollars per share)
Preferred shares, authorized	Unlimited	Unlimited
Preferred shares, issued
Preferred shares, outstanding
Ordinary shares, par value (in Dollars per share)
Ordinary shares, authorized	Unlimited	Unlimited
Ordinary shares, issued	1,875,000	1,875,000
Ordinary shares, outstanding	1,875,000	1,875,000

Condensed Statements of Operati

Condensed Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Income Statement [Abstract]
Operating and formation costs	$ 100,017	$ 50	$ 397,223	$ 498
Loss from operations	(100,017)	(50)	(397,223)	(498)
Other income:
Interest earned on marketable securities held in Trust Account	1,910		5,667
Change in fair value of private warrants liabilities	4,275,000		16,837,500
Other interest income	16		57
Other income	4,276,926		16,843,224
Net income (loss)	$ 4,176,909	$ (50)	$ 16,446,001	$ (498)
Basic and diluted weighted average shares outstanding, ordinary shares (in Shares)	9,375,000		9,375,000
Basic and diluted net income per ordinary share (in Dollars per share)	$ 0.45	$ 0	$ 1.75	$ 0

Condensed Statements of Changes

Condensed Statements of Changes in Shareholders’ Equity - USD ($)	Ordinary Shares	Accumulated Deficit	Total
Balance at Dec. 31, 2019	$ 25,000	$ (9,307)	$ 15,693
Balance (in Shares) at Dec. 31, 2019	2,156,250
Net income (loss)		2	2
Balance at Mar. 31, 2020	$ 25,000	(9,305)	15,695
Balance (in Shares) at Mar. 31, 2020	2,156,250
Balance at Dec. 31, 2019	$ 25,000	(9,307)	15,693
Balance (in Shares) at Dec. 31, 2019	2,156,250
Balance at Dec. 31, 2020	$ 25,000	(22,021,001)	(21,996,001)
Balance (in Shares) at Dec. 31, 2020	1,875,000
Balance at Mar. 31, 2020	$ 25,000	(9,305)	15,695
Balance (in Shares) at Mar. 31, 2020	2,156,250
Net income (loss)		(450)	(450)
Balance at Jun. 30, 2020	$ 25,000	(9,755)	15,245
Balance (in Shares) at Jun. 30, 2020	2,156,250
Net income (loss)		(50)	(50)
Balance at Sep. 30, 2020	$ 25,000	(9,805)	15,195
Balance (in Shares) at Sep. 30, 2020	2,156,250
Balance at Dec. 31, 2020	$ 25,000	(22,021,001)	(21,996,001)
Balance (in Shares) at Dec. 31, 2020	1,875,000
Accretion for ordinary shares to redemption amount		(1,868)	(1,868)
Net income (loss)		14,072,850	14,072,850
Balance at Mar. 31, 2021	$ 25,000	(7,950,019)	(7,925,019)
Balance (in Shares) at Mar. 31, 2021	1,875,000
Accretion for ordinary shares to redemption amount		(1,889)	1,803,765
Net income (loss)		(1,803,758)	(1,803,758)
Balance at Jun. 30, 2021	$ 25,000	(9,755,666)	(9,730,666)
Balance (in Shares) at Jun. 30, 2021	1,875,000
Accretion for ordinary shares to redemption amount		(1,910)	(1,910)
Net income (loss)		4,176,909	4,176,909
Balance at Sep. 30, 2021	$ 25,000	$ (5,580,667)	$ (5,555,667)
Balance (in Shares) at Sep. 30, 2021	1,875,000

Condensed Statements of Cash Fl

Condensed Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Cash Flows from Operating Activities:
Net income (loss)	$ 16,446,001	$ (498)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Interest earned on marketable securities held in Trust Account	(5,667)
Change in fair value of warrant liabilities	(16,837,500)
Changes in operating assets and liabilities:
Prepaid expenses and other current assets	33,145
Accounts payable and accrued expenses	41,471	(450)
Net cash used in operating activities	(322,550)	(948)
Cash Flows from Financing Activities:
Proceeds from promissory note – related party		22,527
Repayment of promissory note – related party		(21,777)
Net cash provided by financing activities		750
Net Change in Cash	(322,550)	(198)
Cash – Beginning	907,184	505
Cash – Ending	584,634	307
Non-cash investing and financing activities:
Change in value of ordinary shares subject to redemption	5,667
Offering costs included in accrued offering costs		5,000
Deferred underwriting fees	$ 2,250,000

Description of Organization and

Description of Organization and Business Operations	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS	NOTE 1. DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS Bull Horn Holdings Corp. (the “Company”) is a blank check company incorporated in the British Virgin Islands on November 27, 2018. The Company was formed for the purpose of acquiring, engaging in a share exchange, share reconstruction and amalgamation with, purchasing all or substantially all of the assets of, entering into contractual arrangements with, or engaging in any other similar business combination with one or more businesses or entities (“Business Combination”). Although the Company is not limited to a particular industry or geographic region for purposes of consummating a Business Combination, the Company intends to focus on businesses in the sports (including sports franchises or assets related to sports franchises and sports technology), entertainment and brands sectors. As of September 30, 2021, the Company had not yet commenced any operations. All activity through September 30, 2021 relates to the Company’s formation, its initial public offering (the “Initial Public Offering”) and identifying a target company for a Business Combination. The registration statement for the Initial Public Offering was declared effective on October 29, 2020. On November 3, 2020, the Company consummated the Initial Public Offering of 7,500,000 units (the “Units” and, with respect to the ordinary shares of the Company (the “ordinary shares”) included in the Units sold, the “Public Shares”) at $10.00 per Unit, generating gross proceeds of $75,000,000. Each Unit consists of an ordinary shares and one redeemable warrant (the “Public Warrants”). See Note 4. Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale of 3,750,000 warrants (the “Private Placement Warrants”) at a price of $1.00 per Private Warrant in a private placement to the Company’s sponsor, Bull Horn Holdings Sponsor LLC (the “Sponsor”), Imperial Capital, LLC (“Imperial”), I-Bankers Securities, Inc. (“I-Bankers”) and Northland Securities, Inc. (“Northland”) (and their designees), generating gross proceeds of $3,750,000, which is described in Note 5. Each of these Private Placement Warrants allow the holder thereof to purchase one ordinary share. Transaction costs amounted to $4,243,264 consisting of $1,500,000 of underwriting fees, $2,250,000 of deferred underwriting fees and $493,264 of other offering costs. Following the closing of the Initial Public Offering on November 3, 2020, an amount of $75,750,000 ($10.10 per Unit) from the net proceeds of the sale of the Units in the Initial Public Offering and the sale of the Private Placement Warrants was placed in a trust account (the “Trust Account”) located in the United States and invested in U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act of 1940, as amended (the “Investment Company Act”), with a maturity of 180 days or less, or in any open-ended investment company that holds itself out as a money market fund meeting the conditions of Rule 2a-7 of the Investment Company Act, as determined by the Company, until the earlier of: (i) the consummation of a Business Combination or (ii) the distribution of the funds in the Trust Account to the Company’s shareholders, as described below. The Company’s management has broad discretion with respect to the specific application of the net proceeds of the Initial Public Offering and sale of the Private Placement Warrants, although substantially all of the net proceeds are intended to be applied generally toward consummating a Business Combination. NASDAQ rules provide that the Business Combination must be with one or more target businesses that together have a fair market value equal to at least 80% of the balance in the Trust Account (less any deferred underwriting commissions and taxes payable on interest earned) at the time of the signing of an agreement to enter into a Business Combination. The Company will only complete a Business Combination if the post-Business Combination company owns or acquires 50% or more of the outstanding voting securities of the target or otherwise acquires a controlling interest in the target sufficient for it not to be required to register as an investment company under the Investment Company Act. There is no assurance that the Company will be able to successfully effect a Business Combination. The Company will provide its public shareholders with the opportunity to redeem all or a portion of their Public Shares upon the completion of a Business Combination either (i) in connection with a shareholder meeting called to approve the Business Combination or (ii) by means of a tender offer. In connection with a proposed Business Combination, the Company may seek shareholder approval of a Business Combination at a meeting called for such purpose at which shareholders may seek to redeem their shares, regardless of whether they vote for or against a Business Combination. The Company will proceed with a Business Combination only if the Company has net tangible assets of at least $5,000,001 immediately prior to or upon such consummation of a Business Combination and, if the Company seeks shareholder approval, a majority of the outstanding shares voted are voted in favor of the Business Combination. If the Company seeks shareholder approval of a Business Combination and it does not conduct redemptions pursuant to the tender offer rules, the Company’s Amended and Restated Memorandum and Articles of Association provides that a public shareholder, together with any affiliate of such shareholder or any other person with whom such shareholder is acting in concert or as a “group” (as defined under Section 13 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”)), will be restricted from seeking redemption rights with respect to 15% or more of the Public Shares without the Company’s prior written consent. The shareholders will be entitled to redeem their Public Shares for a pro rata portion of the amount then in the Trust Account (initially $10.10 per share, plus any pro rata interest earned on the funds held in the Trust Account and not previously released to the Company to pay its tax obligations). The per-share amount to be distributed to shareholders who redeem their Public Shares will not be reduced by the deferred underwriting commissions the Company will pay to the underwriters (as discussed in Note 7). There will be no redemption rights upon the completion of a Business Combination with respect to the Company’s warrants. If a shareholder vote is not required and the Company does not decide to hold a shareholder vote for business or other legal reasons, the Company will, pursuant to its Amended and Restated Memorandum and Articles of Association, offer such redemption pursuant to the tender offer rules of the Securities and Exchange Commission (“SEC”), and file tender offer documents containing substantially the same information as would be included in a proxy statement with the SEC prior to completing a Business Combination. The Sponsor and any of the Company’s officers or directors that may hold founder shares (the “initial shareholders”), Imperial and I-Bankers have agreed (a) to vote their founder shares, and any Public Shares purchased during or after the Initial Public Offering in favor of a Business Combination, (b) not to propose an amendment to the Company’s Memorandum and Articles of Association with respect to the Company’s pre-Business Combination activities prior to the consummation of a Business Combination unless the Company provides dissenting public shareholders with the opportunity to redeem their Public Shares in conjunction with any such amendment; (c) not to redeem any shares (including the founder shares) into the right to receive cash from the Trust Account in connection with a shareholder vote to approve a Business Combination (or to sell any shares in a tender offer in connection with a Business Combination if the Company does not seek shareholder approval in connection therewith) or a vote to amend the provisions of the Memorandum and Articles of Association relating to shareholders’ rights of pre-Business Combination activity and (d) that the founder shares shall not participate in any liquidating distributions upon winding up if a Business Combination is not consummated. However, the initial shareholders will be entitled to liquidating distributions from the Trust Account with respect to any Public Shares purchased during or after the Initial Public Offering if the Company fails to complete its Business Combination. The Company will have until May 3, 2022 to consummate a Business Combination (the “Combination Period”). If the Company is unable to complete a Business Combination within the Combination Period, the Company will (i) cease all operations except for the purpose of winding up, (ii) as promptly as reasonably possible but no more than five business days thereafter, redeem 100% of the outstanding Public Shares, at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account, including interest earned (net of taxes payable and less interest to pay dissolution expenses up to $50,000), divided by the number of then outstanding Public Shares, which redemption will completely extinguish public shareholders’ rights as shareholders (including the right to receive further liquidation distributions, if any), subject to applicable law, and (iii) as promptly as reasonably possible following such redemption, subject to the approval of the remaining shareholders and the Company’s board of directors, proceed to commence a voluntary liquidation and thereby a formal dissolution of the Company, subject in each case to its obligations to provide for claims of creditors and the requirements of applicable law. The underwriters of the Initial Public Offering have agreed to waive its rights to the deferred underwriting commission held in the Trust Account in the event the Company does not complete a Business Combination within the Combination Period and, in such event, such amounts will be included with the funds held in the Trust Account that will be available to fund the redemption of the Public Shares. In the event of such distribution, it is possible that the per share value of the assets remaining available for distribution will be less than the amount initially funded in the Trust Account ($10.10 per share). The Sponsor has agreed that it will be liable to the Company, if and to the extent any claims by a vendor for services rendered or products sold to the Company, or a prospective target business with which the Company has discussed entering into a transaction agreement, reduce the amounts in the Trust Account to below $10.10 per share (whether or not the underwriters’ over-allotment option is exercised in full), except as to any claims by a third party who executed a waiver of any and all rights to seek access to the Trust Account and except as to any claims under the Company’s indemnity of the underwriters of the Initial Public Offering against certain liabilities, including liabilities under the Securities Act of 1933, as amended (the “Securities Act”). In the event that an executed waiver is deemed to be unenforceable against a third party, the Sponsor will not be responsible to the extent of any liability for such third-party claims. The Company will seek to reduce the possibility that the Sponsor will have to indemnify the Trust Account due to claims of creditors by endeavoring to have all vendors, service providers, prospective target businesses or other entities with which the Company does business, execute agreements with the Company waiving any right, title, interest or claim of any kind in or to monies held in the Trust Account. Risks and Uncertainties Management continues to evaluate the impact of the COVID-19 pandemic and has concluded that while it is reasonably possible that COVID-19 and variants thereof, and governmental and societal actions to manage the pandemic, could have a negative effect on the Company’s financial position, results of its operations and/or search for a target company, the specific impact is not readily determinable as of the date of the accompanying unaudited condensed financial statements. The accompanying unaudited condensed financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Restatement of Previously Issue

Restatement of Previously Issued Financial Statements	9 Months Ended
	Sep. 30, 2021
Condensed Financial Information Disclosure [Abstract]
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS	NOTE 2. RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS In connection with the preparation of the Company’s 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, the Company improperly valued its ordinary shares subject to possible redemption. The Company previously determined the ordinary shares subject to possible redemption to be equal to the redemption value, while also taking into consideration a redemption cannot result in net tangible assets being less than $5,000,001. Management determined that the Public Shares underlying the Units issued during the Initial Public Offering can be redeemed or become redeemable subject to the occurrence of future events considered outside the Company’s control. Therefore, management concluded that the redemption value should include Public Shares subject to possible redemption, resulting in the Public Shares subject to possible redemption being equal to their redemption value. As a result, management has noted a classification error related to temporary equity and permanent equity. This resulted in a restatement to the initial carrying value of the ordinary shares subject to possible redemption with the offset recorded to ordinary shares and accumulated deficit. The impact of the restatement on the Company’s financial statement is reflected in the following table. As Previously Adjustment As Restated Balance Sheet as of November 3, 2020 Ordinary shares subject to possible redemption $ 65,919,462 $ 9,830,538 $ 75,750,000 Ordinary shares $ 5,124,824 $ (5,099,824 ) $ 25,000 Accumulated deficit $ (124,815 ) $ (4,730,714 ) $ (4,855,529 ) Total shareholders’ equity (deficit) $ 5,000,009 $ (9,830,538 ) $ (4,830,529 ) Number of shares subject to redemption 6,526,679 973,321 7,500,000 Balance Sheet as of December 31, 2020 Ordinary shares subject to possible redemption $ 48,755,202 $ 26,996,002 $ 75,751,204 Ordinary shares $ 22,289,084 $ (22,264,084 ) $ 25,000 Accumulated deficit $ (17,289,083 ) $ (4,731,918 ) $ (22,021,001 ) Total shareholders’ equity (deficit) $ 5,000,001 $ (26,996,002 ) $ (21,996,001 ) Number of shares subject to redemption 4,827,171 2,672,829 7,500,000 Balance Sheet as of March 31, 2021 Ordinary shares subject to possible redemption $ 62,828,052 $ 12,925,020 $ 75,753,072 Ordinary shares $ 8,216,234 $ (8,191,234 ) $ 25,000 Accumulated deficit $ (3,216,233 ) $ (4,733,786 ) $ (7,950,019 ) Total shareholders’ equity (deficit) $ 5,000,001 $ (12,925,020 ) $ (7,925,019 ) Number of shares subject to redemption 6,220,347 1,279,653 7,500,000 Balance Sheet as of June 30, 2021 Ordinary shares subject to possible redemption $ 61,024,287 $ 14,730,674 $ 75,754,961 Ordinary shares $ 10,019,999 $ (9,994,999 ) $ 25,000 Accumulated deficit $ (5,019,991 ) $ (4,735,675 ) $ (9,755,666 ) Total shareholders’ equity (deficit) $ 5,000,008 $ (14,730,674 ) $ (9,730,666 ) Number of shares subject to redemption 6,041,613 1,458,387 7,500,000 As Previously Adjustment As Restated Statement of Operations for the Period Ended December 31, 2020 Basic and diluted weighted average shares outstanding, ordinary shares subject to possible redemption 6,526,679 (6,526,679 ) — Basic and diluted net income per share, Ordinary shares stock subject to possible redemption $ — $ — $ — Basic and diluted weighted average shares outstanding, Non-redeemable common stock 2,029,242 (2,029,242 ) — Basic and diluted net loss (income) per share, Non-redeemable common stock $ (8.52 ) $ 8.52 $ — Weighted average ordinary shares outstanding — 3,063,525 3,063,525 Basic and diluted net loss per share ordinary share $ — $ (5.64 ) $ (5.64 ) Statement of Operations for the Three Months Ended March 31, 2021 Basic and diluted weighted average shares outstanding, ordinary shares subject to possible redemption 4,827,171 (4,827,171 ) — Basic and diluted net income per share, Ordinary shares stock subject to possible redemption — — — Basic and diluted weighted average shares outstanding, Non-redeemable common stock 4,547,829 (4,547,829 ) — Basic and diluted net loss (income) per share, Non-redeemable common stock $ 3.09 $ (3.09 ) $ — Weighted average ordinary shares outstanding — 9,375,000 9,375,000 Basic and diluted net loss per share ordinary share $ — $ 1.50 $ 1.50 Statement of Operations for the Three Months Ended June 30, 2021 Basic and diluted weighted average shares outstanding, ordinary shares subject to possible redemption 6,220,347 (6,220,347 ) — Basic and diluted net income per share, Ordinary shares stock subject to possible redemption $ — $ — $ — Basic and diluted weighted average shares outstanding, Non-redeemable common stock 3,154,653 (3,154,653 ) — Basic and diluted net loss (income) per share, Non-redeemable common stock $ (0.57 ) $ 0.57 $ — Weighted average ordinary shares outstanding — 9,375,000 9,375,000 Basic and diluted net loss per share ordinary share $ — $ (0.19 ) $ (0.19 ) Statement of Operations for the Six Months Ended June 30, 2021 Basic and diluted weighted average shares outstanding, ordinary shares subject to possible redemption 5,527,608 (5,527,608 ) — Basic and diluted net income per share, Ordinary shares stock subject to possible redemption $ — $ — $ — Basic and diluted weighted average shares outstanding, Non-redeemable common stock 5,248,266 (5,248,266 ) — Basic and diluted net loss (income) per share, Non-redeemable common stock $ 2.34 $ (2.34 ) $ — Weighted average ordinary shares outstanding — 9,375,000 9,375,000 Basic and diluted net loss per share ordinary share $ — $ 1.31 $ 1.31 Statement of Changes in Shareholders’ Equity (Deficit) for the Period Ended December 31, 2020 Sale of 7,500,000 Units, net of underwriting discounts $ 69,069,286 (69,069,286 ) — Contribution in excess of fair value on sale of 3,750,000 Private Placement Warrants 1,950,000 (1,950,000 ) — Ordinary shares subject to possible redemption $ (71,019,286 ) 71,019,286 — Accretion for ordinary shares subject to redemption amount $ — (6,681,918 ) (6,681,918 ) Total shareholders’ equity (deficit) $ 5,000,001 (26,996,002 ) (21,996,001 ) Statement of Changes in Shareholders’ Equity (Deficit) for the Three Months ended March 31, 2021 Ordinary shares subject to possible redemption (14,072,850 ) 14,072,850 — Accretion for ordinary share subject to redemption amount $ — (1,868 ) (1,868 ) Total shareholders’ equity (deficit) $ 5,000,001 (12,925,020 ) (7,925,019 ) Statement of Changes in Shareholders’ Equity (Deficit) for the Three Months ended June 30, 2021 Ordinary shares subject to possible redemption (1,803,765 ) 1,803,765 — Accretion for ordinary share subject to redemption value — (1,889 ) (1,889 ) Total shareholders’ equity (deficit) 5,000,008 (14,730,674 ) (9,730,666 ) Statement of Cash Flows for the Period Ended December 31, 2020 Initial classification of ordinary shares subject to possible redemption 65,919,462 (9,830,538 ) 75,750,000 Change in value of ordinary shares subject to possible redemption (17,164,260 ) 17,165,464 1,204 Statement of Cash Flows for the Three Months Ended March 31, 2021 Change in value of ordinary shares subject to possible redemption 14,072,850 (14,069,778 ) 3,072 Statement of Cash Flows for the Six Months Ended June 30, 2021 Change in value of ordinary shares subject to possible redemption 12,269,085 (12,264,124 ) 4,961

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited condensed 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 and Article 8 of Regulation S-X of the Securities and Exchange Commission (the “SEC”). Certain information or footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted, pursuant to the rules and regulations of the SEC for interim financial reporting. Accordingly, they do not include all the information and footnotes necessary for a complete presentation of financial position, results of operations, or cash flows. In the opinion of management, the accompanying unaudited condensed financial statements include all adjustments, consisting of a normal recurring nature, which are necessary for a fair presentation of the financial position, operating results and cash flows for the periods presented. The accompanying unaudited condensed financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K/A as filed with the SEC on March 31, 2021 and amended on July 28, 2021. The interim results for the three and nine months ended September 30, 2021 are not necessarily indicative of the results to be expected for the year ending December 31, 2021 or for any future periods. Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act of 2002, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. 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 which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. Use of Estimates The preparation of the financial statements in conformity with 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 financial statements and the reported amounts of revenues and expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. One of the more significant accounting estimates included in these condensed financial statements is the determination of the fair value of the warrant liabilities. Such estimates may be subject to change as more current information becomes available and accordingly the actual results could differ significantly from those estimates. Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company did not have any cash equivalents as of September 30, 2021 and December 31, 2020. Marketable Securities Held in Trust Account At September 30, 2021 and December 31, 2020, substantially all of the assets held in the Trust Account were held in money market funds which invest primarily in U.S. Treasury securities. The Company’s investments held in the Trust Account are classified as trading securities. Trading securities are presented on the balance sheet at fair value at the end of each reporting period. Gains and losses resulting from the change in fair value of investments held in Trust Account are included in interest earned on marketable securities held in Trust Account in the accompanying condensed statements of operations. The estimated fair values of investments held in Trust Account are determined using available market information. Ordinary Shares Subject to Possible Redemption The Company accounts for its ordinary shares subject to possible redemption in accordance with the guidance in Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” Ordinary shares subject to mandatory redemption are classified as a liability instrument and are measured at fair value. Conditionally redeemable ordinary shares (including ordinary shares that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) are classified as temporary equity. At all other times, ordinary shares are classified as shareholders’ equity. The Company’s ordinary shares feature certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, ordinary shares subject to possible redemption are presented at redemption value as temporary equity, outside of the shareholders’ equity section of the Company’s balance sheets. The Company recognizes changes in redemption value immediately as they occur and adjusts the carrying value of redeemable ordinary shares to equal the redemption value at the end of each reporting period. Increases or decreases in the carrying amount of redeemable ordinary shares are affected by charges against ordinary shares and accumulated deficit. At September 30, 2021 and December 31, 2020, the ordinary shares reflected in the condensed balance sheets are reconciled in the following table: Gross proceeds $ 75,000,000 Less: Proceeds allocated to Public Warrants (1,800,000 ) Ordinary shares issuance costs (4,130,714 ) Plus: Accretion of carrying value to redemption value 6,681,918 Ordinary shares subject to possible redemption, 12/31/20 75,751,204 Accretion of carrying value to redemption value 5,667 Ordinary shares subject to possible redemption, 9/30/21 $ 75,756,871 Warrant Liabilities The Company accounts for the Public Warrants and Private Placement Warrants (together with the Public Warrants, the “Warrants”) in accordance with the guidance contained in ASC 815-40, under which the Warrants do not meet the criteria for equity treatment and must be recorded as liabilities. Accordingly, the Company classifies the Warrants as liabilities at their fair value and adjusts the Warrants to fair value in respect of each reporting period. This liability is subject to re-measurement at each balance sheet date until the Warrants are exercised, and any change in fair value is recognized in the statements of operations. The Private Placement Warrants and the Public Warrants for periods where no observable traded price was available are valued using a binomial lattice simulation model. For periods subsequent to the detachment of the Public Warrants from the Units, the Public Warrant quoted market price was used as the fair value as of each relevant date. Income Taxes The Company complies with the accounting and reporting requirements of ASC Topic 740, “Income Taxes,” which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC Topic 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. The Company’s management determined that the British Virgin Islands is the Company’s only major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits, if any, as income tax expense. There were no unrecognized tax benefits as of September 30, 2021 and December 31, 2020 and no amounts accrued for interest and penalties. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company may be subject to potential examination by foreign taxing authorities in the area of income taxes. These potential examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with foreign tax laws. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months. The Company is considered to be an exempted British Virgin Islands company with no connection to any other taxable jurisdiction and is presently not subject to income taxes or income tax filing requirements in the British Virgin Islands or the United States. Net Income (Loss) per Ordinary Share The Company complies with accounting and disclosure requirements of Financial Accounting Standards Board’s (“FASB”) ASC Topic 260, “Earnings Per Share”. Net income (loss) per ordinary share is computed by dividing net income (loss) by the weighted average number of ordinary shares outstanding for the period. Accretion associated with the redeemable shares of ordinary shares is excluded from earnings per share as the redemption value approximates fair value. The calculation of diluted income (loss) per share does not consider the effect of the warrants issued in connection with the (i) Initial Public Offering, and (ii) the private placement since the exercise of the warrants is contingent upon the occurrence of future events. The Public Warrants are exercisable to purchase 7,500,000 ordinary shares in the aggregate. As of September 30, 2021 and 2020, the Company did not have any dilutive securities or other contracts that could, potentially, be exercised or converted into ordinary shares and then share in the earnings of the Company. As a result, diluted net income (loss) per ordinary share is the same as basic net income (loss) per ordinary share for the periods presented. The following table reflects the calculation of basic and diluted net income (loss) per ordinary share (in dollars, except per share amounts): Three Months Ended Nine Months Ended 2021 2020 2021 2020 Basic and diluted net loss per common share Numerator: Allocation of net loss, as adjusted $ 4,176,909 (50 ) 16,446,001 (498 ) Denominator: Basic and diluted weighted average shares outstanding 9,375,000 1,875,000 9,375,000 1,875,000 Basic and diluted net loss per common share $ 0.45 $ (0.00 ) $ 1.75 $ (0.00 ) Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of a cash account in a financial institution which, at times may exceed the Federal Depository Insurance Coverage of $250,000. The Company has not experienced losses on this account and management believes the Company is not exposed to significant risks on such account. Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC Topic 820, “Fair Value Measurement,” approximates the carrying amounts represented in the accompanying condensed balance sheets, primarily due to their short-term nature, except for warrant liabilities (see Note 10). Recently Issued Accounting Standards In August 2020, the FASB issued Accounting Standards Update (“ASU”) No. 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 (“ASU 2020-06”), which simplifies accounting for convertible instruments by removing major separation models required under current GAAP. The ASU also removes certain settlement conditions that are required for equity-linked contracts to qualify for the derivative scope exception, and it simplifies the diluted earnings per share calculation in certain areas. The Company adopted ASU 2020-06 on January 1, 2021. Adoption of ASU 2020-06 did not impact the Company’s financial position, results of operations or cash flows. Management does not believe that any recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the accompanying condensed financial statements.

Initial Public Offering

Initial Public Offering	9 Months Ended
	Sep. 30, 2021
Initial Public Offering [Abstract]
INITIAL PUBLIC OFFERING	NOTE 4. INITIAL PUBLIC OFFERING Pursuant to the Initial Public Offering, the Company sold 7,500,000 Units at a purchase price of $10.00 per Unit. Each Unit consists of one ordinary share and one Public Warrant. Each Public Warrant entitles the holder to purchase one-half of one ordinary share at an exercise price of $11.50 per whole share, subject to adjustment (see Note 9).

Private Placement

Private Placement	9 Months Ended
	Sep. 30, 2021
Private Placement [Abstract]
PRIVATE PLACEMENT	NOTE 5. PRIVATE PLACEMENT Simultaneously with the closing of the Initial Public Offering, the Sponsor and the underwriters of the Initial Public Offering (Imperial, I-Bankers and Northland (and their designees)) purchased an aggregate of 3,750,000 Private Placement Warrants at a price of $1.00 per Private Placement Warrant, of which 2,625,000 Private Placement Warrants were purchased by the Sponsor and 1,125,000 Private Placement Warrants were purchased by Imperial, I-Bankers and Northland ($3,750,000 in the aggregate). The Sponsor, Imperial, I-Bankers and Northland agreed to purchase up to an additional 337,500 Private Placement Warrants at a price of $1.00 per Private Warrant, or an aggregate of $337,500, in the case that the underwriters’ over-allotment option is exercised in full or in part (such over-allotment option was never exercised). Each of these Private Placement Warrants allow the holder thereof to purchase one ordinary share. The proceeds from the sale of the Private Placement Warrants were added to the net proceeds from the Initial Public Offering held in the Trust Account. The Private Placement Warrants are identical to the Public Warrants sold in the Initial Public Offering, except that the Private Placement Warrants allow the holder thereof to one ordinary share and as further described in Note 9. If the Company does not complete a Business Combination within the Combination Period, the proceeds from the sale of the Private Placement Warrants 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.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 6. RELATED PARTY TRANSACTIONS Founder Shares In November 2018, in anticipation of the expected issuance of 2,156,250 founder shares to the Sponsor, the Sponsor paid certain of the Company’s deferred offering costs with the $25,000 purchase price of the founder shares. As of December 31, 2018, one founder share was issued to the Sponsor. The remaining 2,156,249 founder shares were issued to the Sponsor on January 28, 2019. The 2,156,250 founder shares included an aggregate of up to 281,250 shares subject to forfeiture by the Sponsor to the extent that the underwriters’ over-allotment was not exercised in full or in part, so that the initial shareholders would collectively own 20% of the Company’s issued and outstanding shares after the Initial Public Offering (assuming the initial shareholders do not purchase any Public Shares in the Initial Public Offering). On December 10, 2020, the underwriters notified the Company that they would not be exercising the over-allotment option and as a result, the Sponsor returned 281,250 founder shares to the Company for no consideration and such founder shares were canceled. The initial shareholders have agreed not to transfer, assign or sell any of the founder shares (except to certain permitted transferees) until, with respect to 50% of the founder shares, the earlier of (i) six months after the date of the consummation of a Business Combination, or (ii) the date on which the closing price of the Company’s ordinary shares equals or exceeds $12.50 per share (as adjusted for stock splits, stock dividends, reorganizations and recapitalizations) for any 20 trading days within any 30-trading day period commencing after a Business Combination, and, with respect to the remaining 50% of the founder shares, upon six months after the date of the consummation of a Business Combination, or earlier, in each case, if, subsequent to a Business Combination, the Company consummates a subsequent liquidation, merger, stock exchange or other similar transaction which results in all of the Company’s shareholders having the right to exchange their ordinary shares for cash, securities or other property. Assignment of Private Placement Warrants Effective December 10, 2020, by agreements between the Sponsor, Imperial, I-Bankers and Northland, an aggregate of 375,000 Private Placement Warrants were assigned by Imperial, I-Bankers and Northland to the Sponsor. Promissory Note — Related Party On November 18, 2018, as amended on December 23, 2019, the Company issued an unsecured promissory note (the “Promissory Note”) to the Sponsor, pursuant to which the Company could borrow up to an aggregate principal amount of $300,000. The note was non-interest bearing and payable on the earlier of (i) December 31, 2020 or (ii) the consummation of the Initial Public Offering. The outstanding balance under the Promissory Note of $194,830 was repaid at the closing of the Initial Public Offering on November 3, 2020. There are no further borrowings available under the Promissory Note. Related Party Loans In order to finance transaction costs in connection with a Business Combination, the Company’s Sponsor or an affiliate of the Sponsor, or the Company’s officers and directors may, but are not obligated to, loan the Company funds as may be required (“Working Capital Loans”). Such Working Capital Loans would be evidenced by promissory notes. The notes would either be repaid upon consummation of a Business Combination, without interest, or, at the lender’s discretion, up to $1,500,000 of notes may be converted upon consummation of a Business Combination into additional Private Placement Warrants at a price of $1.00 per Private Warrant. 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. As of September 30, 2021 and December 31, 2020, there were no amounts outstanding under the Working Capital Loans.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 7. COMMITMENTS AND CONTINGENCIES Anchor Investors Six unaffiliated qualified institutional buyers (who are also not affiliated with the Sponsor or any member of the Company’s management team) purchased Units in the Initial Public Offering at a level of 9.9% of the Units subject to the Initial Public Offering (which aggregates to 59.4% of the Units subject to the Initial Public Offering) and entered into subscription agreements with the Sponsor to memorialize their agreement. The Company refers to these investors as “anchor investors.” In consideration of providing these agreements, the anchor investors each purchased membership interests in the Sponsor, for nominal consideration, entitling them to an interest in an aggregate of 270,000 founder shares held by the Sponsor or 45,000 founder shares for each anchor investor (which the Company refers to as the “anchor founder shares”). The anchor founder shares are treated the same in all material respects as the founder shares held by the Sponsor, except (i) such investors will forfeit their anchor founder shares if they do not purchase a number of Units equal to 9.9% of the number Units sold in the Initial Public Offering and (ii) such anchor founder shares shall have the right not to be subject to adjustments or cutbacks in the event the Sponsor agrees to any such adjustments or cutbacks (of its shares) in connection with the initial Business Combination. Discussions with each anchor investor were separate and the arrangements with them are not contingent on each other. Further, to the Company’s knowledge, the anchor investors are not affiliated with each other and are not acting together with regards to the Company. The amount of the fair value of subscription agreements with the anchor investors in excess of the amount paid was treated as contributed capital and offering costs related to the Initial Public Offering. Pursuant to the subscription agreements with the Sponsor, the anchor investors have not been granted any material additional shareholder or other rights, and are only being issued membership interests in the Sponsor with no right to control the Sponsor or vote or dispose of the anchor founder shares (which will continue to be held by the Sponsor until following the initial Business Combination). Further, the anchor investors are not required to: (i) hold any Units, ordinary shares or warrants they may purchase in the Initial Public Offering or thereafter for any amount time, (ii) vote any ordinary shares they may own at the applicable time in favor of the initial Business Combination or (iii) refrain from exercising their right to redeem their ordinary shares at the time of the initial Business Combination. The purchases by the anchor investors of Units in the Initial Public Offering or the Company’s securities in the open market (or both) could, if they hold such securities, allow the anchor investors or any one of them to assert influence over the Company, including with respect to the initial Business Combination. Registration Rights Pursuant to a registration rights agreement entered into on October 29, 2020, the holders of the founder shares, the Private Placement Warrants and underlying securities, and any securities issued upon conversion of Working Capital Loans (and underlying securities) will be entitled to registration rights pursuant to a registration rights agreement. The holders of at least a majority in interest of the then-outstanding number 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” registration rights with respect to registration statements filed subsequent to the consummation of a Business Combination. Notwithstanding the foregoing, Imperial, I-Bankers and Northland may not exercise their demand and “piggyback” registration rights after five (5) and seven (7) years after the effective date of the registration statement and may not exercise its demand rights on more than one occasion. The registration rights agreement does not contain liquidating damages or other cash settlement provisions resulting from delays in registering the Company’s securities. The Company will bear the expenses incurred in connection with the filing of any such registration statements. Underwriting Agreement The underwriters are entitled to a deferred fee of three percent (3.0%) of the gross proceeds of the Initial Public Offering, or $2,250,000. The deferred fee will be paid in cash upon the closing of a Business Combination from the amounts held in the Trust Account, subject to the terms of the underwriting agreement.

Shareholders_ Equity

Shareholders’ Equity	9 Months Ended
	Sep. 30, 2021
Stockholders' Equity Note [Abstract]
SHAREHOLDERS’ EQUITY	NOTE 8. SHAREHOLDERS’ EQUITY Preferred Shares Ordinary Shares 1,8750,000

Warrants

Warrants	9 Months Ended
	Sep. 30, 2021
Warrants [Abstract]
WARRANTS	NOTE 9. WARRANTS The Public Warrants will become exercisable on the later of (a) the consummation of a Business Combination or (b) 12 months from the effective date of the registration statement relating to the Initial Public Offering. No Public Warrants will be exercisable for cash unless the Company has an effective and current registration statement covering the ordinary shares issuable upon exercise of the Public Warrants and a current prospectus relating to such ordinary shares. Notwithstanding the foregoing, if a registration statement covering the ordinary shares issuable upon the exercise of the Public Warrants is not effective within 90 days from the consummation of a Business Combination, the holders may, until such time as there is an effective registration statement and during any period when the Company shall have failed to maintain an effective registration statement, exercise the Public Warrants on a cashless basis pursuant to an available exemption from registration under the Securities Act. If an exemption from registration is not available, holders will not be able to exercise their Public Warrants on a cashless basis. The Public Warrants will expire five years from the consummation of a Business Combination or earlier upon redemption or liquidation. In addition, if (x) the Company issues additional shares or equity-linked securities for capital raising purposes in connection with the closing of its Business Combination at an issue price or effective issue price of less than $9.50 per share (as adjusted for splits, dividends, rights issuances, subdivisions, reorganizations, recapitalizations and the like) (with such issue price or effective issue price to be determined in good faith by the Company’s board of directors, and in the case of any such issuance to the Sponsor, initial shareholders or their affiliates, without taking into account any founder shares held by them prior to such issuance) (the “Newly Issued Price”)), (y) the aggregate gross proceeds from such issuances represent more than 60% of the total equity proceeds, and interest thereon, available for the funding of the Business Combination (net of redemptions), and (z) the volume weighted average trading price of the Company’s ordinary shares during the 20 trading day period starting on the trading day prior to the day on which the Company consummates its Business Combination (such price, the “Market Value”) is below $9.50 per share, the exercise price of the warrants will be adjusted (to the nearest cent) to be equal to 115% of the higher of (i) the Market Value and (ii) the Newly Issued Price, and the $16.50 per share redemption trigger price described below will be adjusted (to the nearest cent) to be equal to 165% of the higher of (i) the Market Value and (ii) the Newly Issued Price. The Company may call the warrants for redemption (excluding the Private Placement Warrants), in whole and not in part, at a price of $0.01 per warrant: ● at any time while the Public Warrants are exercisable, ● upon not less than 30 days’ prior written notice of redemption to each Public Warrant holder, ● if, and only if, the reported last sale price of the ordinary shares equals or exceeds $16.50 per share, for any 20 trading days within a 30 trading day period ending on the third trading day prior to the notice of redemption to Public Warrant holders, and ● if, and only if, there is a current registration statement in effect with respect to the ordinary shares underlying such warrants at the time of redemption and for the entire 30-day trading period referred to above and continuing each day thereafter until the date of redemption. If the Company calls the Public Warrants for redemption, management will have the option to require all holders that wish to exercise the Public Warrants to do so on a “cashless basis,” as described in the warrant agreement. The exercise price and number of ordinary shares issuable upon exercise of the warrants may be adjusted in certain circumstances including in the event of a stock dividend, extraordinary dividend or recapitalization, reorganization, merger or consolidation. However, except as described above, the warrants will not be adjusted for issuances of ordinary shares at a price below its exercise price. Additionally, in no event will the Company be required to net cash settle the warrants. If the Company is unable to complete a Business Combination within the Combination Period and the Company liquidates the funds held in the Trust Account, holders of warrants will not receive any of such funds with respect to their warrants, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with respect to such warrants. Accordingly, the warrants may expire worthless. The Private Placement Warrants are identical to the Public Warrants underlying the Units sold in the Initial Public Offering, except that the Private Placement Warrants only allow the holder thereof to one ordinary share and the ordinary shares issuable upon the exercise of the Private Placement Warrants will not be transferable, assignable or saleable until 30 days after the completion of a Business Combination, subject to certain limited exceptions. Additionally, the Private Placement Warrants will be exercisable on a cashless basis and be non-redeemable so long as they are held by the initial purchasers or their permitted transferees. If the Private Placement Warrants are held by someone other than the initial purchasers or their permitted transferees, the Private Placement Warrants will be redeemable by the Company and exercisable by such holders on the same basis as the Public Warrants. ASC Section 815-40-15 addresses equity versus liability treatment and classification of equity-linked financial instruments, including warrants, and states that a warrant may be classified as a component of equity only if, among other things, the warrant is indexed to the issuer’s ordinary share. Under ASC Section 815-40-15, a warrant is not indexed to the issuer’s ordinary share if the terms of the warrant require an adjustment to the exercise price upon a specified event and that event is not an input to the fair value of the warrant. Based on management’s evaluation, the Company’s audit committee, in consultation with management, concluded that the Company’s Private Placement Warrants and Public Warrants are not indexed to the Company’s ordinary share in the manner contemplated by ASC Section 815-40-15 because the holder of the instrument is not an input into the pricing of a fixed-for-fixed option on equity shares. In addition, based on management’s evaluation, the Company’s audit committee, in consultation with management, concluded that certain warrant provisions preclude equity treatment as by ASC Section 815-10-15. The Company accounts for its Public Warrants and Private Placement Warrants as liabilities as set forth in ASC 815-40-15-7D and 7F. See Note 10 for details over the methodology and valuation of the Warrants.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2021
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	NOTE 10. FAIR VALUE MEASUREMENTS The Company follows the guidance in ASC Topic 820 for its financial assets and liabilities that are re-measured and reported at fair value at each reporting period, and non-financial assets and liabilities that are re-measured and reported at fair value at least annually. The fair value of the Company’s financial assets and liabilities reflects management’s estimate of amounts that the Company would have received in connection with the sale of the assets or paid in connection with the transfer of the liabilities in an orderly transaction between market participants at the measurement date. In connection with measuring the fair value of its assets and liabilities, the Company seeks to maximize the use of observable inputs (market data obtained from independent sources) and to minimize the use of unobservable inputs (internal assumptions about how market participants would price assets and liabilities). The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities: Level 1: Quoted prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis. Level 2: Observable inputs other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active. Level 3: Unobservable inputs based on our assessment of the assumptions that market participants would use in pricing the asset or liability. The following table presents information about the Company’s assets that are measured at fair value on a recurring basis at September 30, 2021 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value: Description Level September 30, December 31, Assets: Marketable securities held in Trust Account 1 $ 75,756,871 $ 75,751,204 Liabilities: Warrant Liability – Public Warrants 1 $ 1,950,000 $ 10,350,000 Warrant Liability – Private Placement Warrants 3 $ 1,912,500 $ 10,350,000 The Warrants are accounted for as liabilities in accordance with ASC 815-40 and are presented within warrant liabilities on the accompanying condensed balance sheets. The warrant liabilities are measured at fair value at inception and on a recurring basis, with changes in fair value presented in the condensed statements of operations. Level 3 financial liabilities consist of the Private Placement Warrant liability for which there is no current market for these securities such that the determination of fair value requires significant judgment or estimation. Changes in fair value measurements categorized within Level 3 of the fair value hierarchy are analyzed each period based on changes in estimates or assumptions and recorded as appropriate. The fair value of the Private Placement Warrants was estimated at September 30, 2021 and December 31, 2020 to be $.51 and $2.76, respectively, using the modified Black-Scholes option pricing model and the following assumptions: September 30, December 31, Risk-free interest rate 0.88 % 0.39 % Trading days per year 252 252 Expected volatility 10.9 % 34.4 % Exercise price $ 11.50 $ 11.50 Stock Price $ 9.95 $ 10.19 The following table presents the changes in the fair value of Level 3 warrant liabilities: Private Placement Fair value as of December 31, 2020 $ 10,350,000 Change in fair value (8,437,500 ) Fair value as of September 30, 2021 $ 1,912,500 There were no transfers in or out of Level 3 from other levels in the fair value hierarchy during the three and nine months ended September 30, 2021.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 11. SUBSEQUENT EVENTS The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the financial statements were issued. The Company did not identify any other subsequent events that would have required adjustment or disclosure in the condensed financial statements.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed 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 and Article 8 of Regulation S-X of the Securities and Exchange Commission (the “SEC”). Certain information or footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted, pursuant to the rules and regulations of the SEC for interim financial reporting. Accordingly, they do not include all the information and footnotes necessary for a complete presentation of financial position, results of operations, or cash flows. In the opinion of management, the accompanying unaudited condensed financial statements include all adjustments, consisting of a normal recurring nature, which are necessary for a fair presentation of the financial position, operating results and cash flows for the periods presented. The accompanying unaudited condensed financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K/A as filed with the SEC on March 31, 2021 and amended on July 28, 2021. The interim results for the three and nine months ended September 30, 2021 are not necessarily indicative of the results to be expected for the year ending December 31, 2021 or for any future periods.
Emerging Growth Company	Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act of 2002, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. 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 which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.
Use of Estimates	Use of Estimates The preparation of the financial statements in conformity with 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 financial statements and the reported amounts of revenues and expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. One of the more significant accounting estimates included in these condensed financial statements is the determination of the fair value of the warrant liabilities. Such estimates may be subject to change as more current information becomes available and accordingly the actual results could differ significantly from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company did not have any cash equivalents as of September 30, 2021 and December 31, 2020.
Marketable Securities Held in Trust Account	Marketable Securities Held in Trust Account At September 30, 2021 and December 31, 2020, substantially all of the assets held in the Trust Account were held in money market funds which invest primarily in U.S. Treasury securities. The Company’s investments held in the Trust Account are classified as trading securities. Trading securities are presented on the balance sheet at fair value at the end of each reporting period. Gains and losses resulting from the change in fair value of investments held in Trust Account are included in interest earned on marketable securities held in Trust Account in the accompanying condensed statements of operations. The estimated fair values of investments held in Trust Account are determined using available market information.
Ordinary Shares Subject to Possible Redemption	Ordinary Shares Subject to Possible Redemption The Company accounts for its ordinary shares subject to possible redemption in accordance with the guidance in Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” Ordinary shares subject to mandatory redemption are classified as a liability instrument and are measured at fair value. Conditionally redeemable ordinary shares (including ordinary shares that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) are classified as temporary equity. At all other times, ordinary shares are classified as shareholders’ equity. The Company’s ordinary shares feature certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, ordinary shares subject to possible redemption are presented at redemption value as temporary equity, outside of the shareholders’ equity section of the Company’s balance sheets. The Company recognizes changes in redemption value immediately as they occur and adjusts the carrying value of redeemable ordinary shares to equal the redemption value at the end of each reporting period. Increases or decreases in the carrying amount of redeemable ordinary shares are affected by charges against ordinary shares and accumulated deficit. At September 30, 2021 and December 31, 2020, the ordinary shares reflected in the condensed balance sheets are reconciled in the following table: Gross proceeds $ 75,000,000 Less: Proceeds allocated to Public Warrants (1,800,000 ) Ordinary shares issuance costs (4,130,714 ) Plus: Accretion of carrying value to redemption value 6,681,918 Ordinary shares subject to possible redemption, 12/31/20 75,751,204 Accretion of carrying value to redemption value 5,667 Ordinary shares subject to possible redemption, 9/30/21 $ 75,756,871
Warrant Liability	Warrant Liabilities The Company accounts for the Public Warrants and Private Placement Warrants (together with the Public Warrants, the “Warrants”) in accordance with the guidance contained in ASC 815-40, under which the Warrants do not meet the criteria for equity treatment and must be recorded as liabilities. Accordingly, the Company classifies the Warrants as liabilities at their fair value and adjusts the Warrants to fair value in respect of each reporting period. This liability is subject to re-measurement at each balance sheet date until the Warrants are exercised, and any change in fair value is recognized in the statements of operations. The Private Placement Warrants and the Public Warrants for periods where no observable traded price was available are valued using a binomial lattice simulation model. For periods subsequent to the detachment of the Public Warrants from the Units, the Public Warrant quoted market price was used as the fair value as of each relevant date.
Income Taxes	Income Taxes The Company complies with the accounting and reporting requirements of ASC Topic 740, “Income Taxes,” which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC Topic 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. The Company’s management determined that the British Virgin Islands is the Company’s only major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits, if any, as income tax expense. There were no unrecognized tax benefits as of September 30, 2021 and December 31, 2020 and no amounts accrued for interest and penalties. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company may be subject to potential examination by foreign taxing authorities in the area of income taxes. These potential examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with foreign tax laws. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months. The Company is considered to be an exempted British Virgin Islands company with no connection to any other taxable jurisdiction and is presently not subject to income taxes or income tax filing requirements in the British Virgin Islands or the United States.
Net Income (Loss) per Ordinary Share	Net Income (Loss) per Ordinary Share The Company complies with accounting and disclosure requirements of Financial Accounting Standards Board’s (“FASB”) ASC Topic 260, “Earnings Per Share”. Net income (loss) per ordinary share is computed by dividing net income (loss) by the weighted average number of ordinary shares outstanding for the period. Accretion associated with the redeemable shares of ordinary shares is excluded from earnings per share as the redemption value approximates fair value. The calculation of diluted income (loss) per share does not consider the effect of the warrants issued in connection with the (i) Initial Public Offering, and (ii) the private placement since the exercise of the warrants is contingent upon the occurrence of future events. The Public Warrants are exercisable to purchase 7,500,000 ordinary shares in the aggregate. As of September 30, 2021 and 2020, the Company did not have any dilutive securities or other contracts that could, potentially, be exercised or converted into ordinary shares and then share in the earnings of the Company. As a result, diluted net income (loss) per ordinary share is the same as basic net income (loss) per ordinary share for the periods presented. The following table reflects the calculation of basic and diluted net income (loss) per ordinary share (in dollars, except per share amounts): Three Months Ended Nine Months Ended 2021 2020 2021 2020 Basic and diluted net loss per common share Numerator: Allocation of net loss, as adjusted $ 4,176,909 (50 ) 16,446,001 (498 ) Denominator: Basic and diluted weighted average shares outstanding 9,375,000 1,875,000 9,375,000 1,875,000 Basic and diluted net loss per common share $ 0.45 $ (0.00 ) $ 1.75 $ (0.00 )
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of a cash account in a financial institution which, at times may exceed the Federal Depository Insurance Coverage of $250,000. The Company has not experienced losses on this account and management believes the Company is not exposed to significant risks on such account.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC Topic 820, “Fair Value Measurement,” approximates the carrying amounts represented in the accompanying condensed balance sheets, primarily due to their short-term nature, except for warrant liabilities (see Note 10).
Recently Issued Accounting Standards	Recently Issued Accounting Standards In August 2020, the FASB issued Accounting Standards Update (“ASU”) No. 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 (“ASU 2020-06”), which simplifies accounting for convertible instruments by removing major separation models required under current GAAP. The ASU also removes certain settlement conditions that are required for equity-linked contracts to qualify for the derivative scope exception, and it simplifies the diluted earnings per share calculation in certain areas. The Company adopted ASU 2020-06 on January 1, 2021. Adoption of ASU 2020-06 did not impact the Company’s financial position, results of operations or cash flows. Management does not believe that any recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the accompanying condensed financial statements.

Restatement of Previously Iss_2

Restatement of Previously Issued Financial Statements (Tables)	9 Months Ended
	Sep. 30, 2021
Condensed Financial Information Disclosure [Abstract]
Schedule of the restatement on the company’s financial statements	As Previously Adjustment As Restated Balance Sheet as of November 3, 2020 Ordinary shares subject to possible redemption $ 65,919,462 $ 9,830,538 $ 75,750,000 Ordinary shares $ 5,124,824 $ (5,099,824 ) $ 25,000 Accumulated deficit $ (124,815 ) $ (4,730,714 ) $ (4,855,529 ) Total shareholders’ equity (deficit) $ 5,000,009 $ (9,830,538 ) $ (4,830,529 ) Number of shares subject to redemption 6,526,679 973,321 7,500,000 Balance Sheet as of December 31, 2020 Ordinary shares subject to possible redemption $ 48,755,202 $ 26,996,002 $ 75,751,204 Ordinary shares $ 22,289,084 $ (22,264,084 ) $ 25,000 Accumulated deficit $ (17,289,083 ) $ (4,731,918 ) $ (22,021,001 ) Total shareholders’ equity (deficit) $ 5,000,001 $ (26,996,002 ) $ (21,996,001 ) Number of shares subject to redemption 4,827,171 2,672,829 7,500,000 Balance Sheet as of March 31, 2021 Ordinary shares subject to possible redemption $ 62,828,052 $ 12,925,020 $ 75,753,072 Ordinary shares $ 8,216,234 $ (8,191,234 ) $ 25,000 Accumulated deficit $ (3,216,233 ) $ (4,733,786 ) $ (7,950,019 ) Total shareholders’ equity (deficit) $ 5,000,001 $ (12,925,020 ) $ (7,925,019 ) Number of shares subject to redemption 6,220,347 1,279,653 7,500,000 Balance Sheet as of June 30, 2021 Ordinary shares subject to possible redemption $ 61,024,287 $ 14,730,674 $ 75,754,961 Ordinary shares $ 10,019,999 $ (9,994,999 ) $ 25,000 Accumulated deficit $ (5,019,991 ) $ (4,735,675 ) $ (9,755,666 ) Total shareholders’ equity (deficit) $ 5,000,008 $ (14,730,674 ) $ (9,730,666 ) Number of shares subject to redemption 6,041,613 1,458,387 7,500,000 As Previously Adjustment As Restated Statement of Operations for the Period Ended December 31, 2020 Basic and diluted weighted average shares outstanding, ordinary shares subject to possible redemption 6,526,679 (6,526,679 ) — Basic and diluted net income per share, Ordinary shares stock subject to possible redemption $ — $ — $ — Basic and diluted weighted average shares outstanding, Non-redeemable common stock 2,029,242 (2,029,242 ) — Basic and diluted net loss (income) per share, Non-redeemable common stock $ (8.52 ) $ 8.52 $ — Weighted average ordinary shares outstanding — 3,063,525 3,063,525 Basic and diluted net loss per share ordinary share $ — $ (5.64 ) $ (5.64 ) Statement of Operations for the Three Months Ended March 31, 2021 Basic and diluted weighted average shares outstanding, ordinary shares subject to possible redemption 4,827,171 (4,827,171 ) — Basic and diluted net income per share, Ordinary shares stock subject to possible redemption — — — Basic and diluted weighted average shares outstanding, Non-redeemable common stock 4,547,829 (4,547,829 ) — Basic and diluted net loss (income) per share, Non-redeemable common stock $ 3.09 $ (3.09 ) $ — Weighted average ordinary shares outstanding — 9,375,000 9,375,000 Basic and diluted net loss per share ordinary share $ — $ 1.50 $ 1.50 Statement of Operations for the Three Months Ended June 30, 2021 Basic and diluted weighted average shares outstanding, ordinary shares subject to possible redemption 6,220,347 (6,220,347 ) — Basic and diluted net income per share, Ordinary shares stock subject to possible redemption $ — $ — $ — Basic and diluted weighted average shares outstanding, Non-redeemable common stock 3,154,653 (3,154,653 ) — Basic and diluted net loss (income) per share, Non-redeemable common stock $ (0.57 ) $ 0.57 $ — Weighted average ordinary shares outstanding — 9,375,000 9,375,000 Basic and diluted net loss per share ordinary share $ — $ (0.19 ) $ (0.19 ) Statement of Operations for the Six Months Ended June 30, 2021 Basic and diluted weighted average shares outstanding, ordinary shares subject to possible redemption 5,527,608 (5,527,608 ) — Basic and diluted net income per share, Ordinary shares stock subject to possible redemption $ — $ — $ — Basic and diluted weighted average shares outstanding, Non-redeemable common stock 5,248,266 (5,248,266 ) — Basic and diluted net loss (income) per share, Non-redeemable common stock $ 2.34 $ (2.34 ) $ — Weighted average ordinary shares outstanding — 9,375,000 9,375,000 Basic and diluted net loss per share ordinary share $ — $ 1.31 $ 1.31 Statement of Changes in Shareholders’ Equity (Deficit) for the Period Ended December 31, 2020 Sale of 7,500,000 Units, net of underwriting discounts $ 69,069,286 (69,069,286 ) — Contribution in excess of fair value on sale of 3,750,000 Private Placement Warrants 1,950,000 (1,950,000 ) — Ordinary shares subject to possible redemption $ (71,019,286 ) 71,019,286 — Accretion for ordinary shares subject to redemption amount $ — (6,681,918 ) (6,681,918 ) Total shareholders’ equity (deficit) $ 5,000,001 (26,996,002 ) (21,996,001 ) Statement of Changes in Shareholders’ Equity (Deficit) for the Three Months ended March 31, 2021 Ordinary shares subject to possible redemption (14,072,850 ) 14,072,850 — Accretion for ordinary share subject to redemption amount $ — (1,868 ) (1,868 ) Total shareholders’ equity (deficit) $ 5,000,001 (12,925,020 ) (7,925,019 ) Statement of Changes in Shareholders’ Equity (Deficit) for the Three Months ended June 30, 2021 Ordinary shares subject to possible redemption (1,803,765 ) 1,803,765 — Accretion for ordinary share subject to redemption value — (1,889 ) (1,889 ) Total shareholders’ equity (deficit) 5,000,008 (14,730,674 ) (9,730,666 ) Statement of Cash Flows for the Period Ended December 31, 2020 Initial classification of ordinary shares subject to possible redemption 65,919,462 (9,830,538 ) 75,750,000 Change in value of ordinary shares subject to possible redemption (17,164,260 ) 17,165,464 1,204 Statement of Cash Flows for the Three Months Ended March 31, 2021 Change in value of ordinary shares subject to possible redemption 14,072,850 (14,069,778 ) 3,072 Statement of Cash Flows for the Six Months Ended June 30, 2021 Change in value of ordinary shares subject to possible redemption 12,269,085 (12,264,124 ) 4,961

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Schedue of the ordinary shares reflected in the condensed balance sheets	Gross proceeds $ 75,000,000 Less: Proceeds allocated to Public Warrants (1,800,000 ) Ordinary shares issuance costs (4,130,714 ) Plus: Accretion of carrying value to redemption value 6,681,918 Ordinary shares subject to possible redemption, 12/31/20 75,751,204 Accretion of carrying value to redemption value 5,667 Ordinary shares subject to possible redemption, 9/30/21 $ 75,756,871
Schedule of calculation of basic and diluted net income (loss) per ordinary share	Three Months Ended Nine Months Ended 2021 2020 2021 2020 Basic and diluted net loss per common share Numerator: Allocation of net loss, as adjusted $ 4,176,909 (50 ) 16,446,001 (498 ) Denominator: Basic and diluted weighted average shares outstanding 9,375,000 1,875,000 9,375,000 1,875,000 Basic and diluted net loss per common share $ 0.45 $ (0.00 ) $ 1.75 $ (0.00 )

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2021
Fair Value Disclosures [Abstract]
Schedule of the company's assets that are measured at fair value on a recurring basis	Description Level September 30, December 31, Assets: Marketable securities held in Trust Account 1 $ 75,756,871 $ 75,751,204 Liabilities: Warrant Liability – Public Warrants 1 $ 1,950,000 $ 10,350,000 Warrant Liability – Private Placement Warrants 3 $ 1,912,500 $ 10,350,000
Schedule of black-scholes option pricing model and assumptions	September 30, December 31, Risk-free interest rate 0.88 % 0.39 % Trading days per year 252 252 Expected volatility 10.9 % 34.4 % Exercise price $ 11.50 $ 11.50 Stock Price $ 9.95 $ 10.19
Schedule of changes in the fair value of warrant liabilities	Private Placement Fair value as of December 31, 2020 $ 10,350,000 Change in fair value (8,437,500 ) Fair value as of September 30, 2021 $ 1,912,500

Description of Organization a_2

Description of Organization and Business Operations (Details) - USD ($)	Nov. 03, 2020	Sep. 30, 2021
Description of Organization and Business Operations (Details) [Line Items]
Transaction costs		$ 4,243,264
Underwriting fees		1,500,000
Deferred underwriting fees		2,250,000
Other offering costs		493,264
Initial public offering, description	Following the closing of the Initial Public Offering on November 3, 2020, an amount of $75,750,000 ($10.10 per Unit) from the net proceeds of the sale of the Units in the Initial Public Offering and the sale of the Private Placement Warrants was placed in a trust account (the “Trust Account”) located in the United States and invested in U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act of 1940, as amended (the “Investment Company Act”), with a maturity of 180 days or less, or in any open-ended investment company that holds itself out as a money market fund meeting the conditions of Rule 2a-7 of the Investment Company Act, as determined by the Company, until the earlier of: (i) the consummation of a Business Combination or (ii) the distribution of the funds in the Trust Account to the Company’s shareholders, as described below.
Net tangible assets		$ 5,000,001
Percentage of seeking redemption rights		15.00%
Pro rata price, per share (in Dollars per share)		$ 10.1
Reduce price per share (in Dollars per share)		$ 10.1
Series of Individually Immaterial Business Acquisitions [Member]
Description of Organization and Business Operations (Details) [Line Items]
Business combination, description		Business Combination must be with one or more target businesses that together have a fair market value equal to at least 80% of the balance in the Trust Account (less any deferred underwriting commissions and taxes payable on interest earned) at the time of the signing of an agreement to enter into a Business Combination. The Company will only complete a Business Combination if the post-Business Combination company owns or acquires 50% or more of the outstanding voting securities of the target or otherwise acquires a controlling interest in the target sufficient for it not to be required to register as an investment company under the Investment Company Act.
Private Warrants [Member]
Description of Organization and Business Operations (Details) [Line Items]
Number of units of initial public offering (in Shares)		3,750,000
Generating gross proceeds		$ 3,750,000
Price per share (in Dollars per share)		$ 1
Description of sale of stock		Each of these Private Placement Warrants allow the holder thereof to purchase one ordinary share.
IPO [Member]
Description of Organization and Business Operations (Details) [Line Items]
Number of units of initial public offering (in Shares)	7,500,000
Per unit price (in Dollars per share)	$ 10
Generating gross proceeds	$ 75,000,000
Pro rata price, per share (in Dollars per share)		$ 10
IPO [Member] | Series of Individually Immaterial Business Acquisitions [Member]
Description of Organization and Business Operations (Details) [Line Items]
Description of business combination		If the Company is unable to complete a Business Combination within the Combination Period, the Company will (i) cease all operations except for the purpose of winding up, (ii) as promptly as reasonably possible but no more than five business days thereafter, redeem 100% of the outstanding Public Shares, at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account, including interest earned (net of taxes payable and less interest to pay dissolution expenses up to $50,000), divided by the number of then outstanding Public Shares, which redemption will completely extinguish public shareholders’ rights as shareholders (including the right to receive further liquidation distributions, if any), subject to applicable law, and (iii) as promptly as reasonably possible following such redemption, subject to the approval of the remaining shareholders and the Company’s board of directors, proceed to commence a voluntary liquidation and thereby a formal dissolution of the Company, subject in each case to its obligations to provide for claims of creditors and the requirements of applicable law. The underwriters of the Initial Public Offering have agreed to waive its rights to the deferred underwriting commission held in the Trust Account in the event the Company does not complete a Business Combination within the Combination Period and, in such event, such amounts will be included with the funds held in the Trust Account that will be available to fund the redemption of the Public Shares. In the event of such distribution, it is possible that the per share value of the assets remaining available for distribution will be less than the amount initially funded in the Trust Account ($10.10 per share).

Restatement of Previously Iss_3

Restatement of Previously Issued Financial Statements (Details)	9 Months Ended
	Sep. 30, 2021USD ($)
Condensed Financial Information Disclosure [Abstract]
Net tangible assets	$ 5,000,001

Restatement of Previously Iss_4

Restatement of Previously Issued Financial Statements (Details) - Schedule of the restatement on the company’s financial statements - USD ($)	3 Months Ended		6 Months Ended	12 Months Ended
	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2021	Dec. 31, 2020	Nov. 03, 2020
As Previously Reported [Member]
Condensed Financial Statements, Captions [Line Items]
Ordinary shares subject to possible redemption	$ 61,024,287	$ 62,828,052	$ 61,024,287	$ 48,755,202	$ 65,919,462
Ordinary shares	10,019,999	8,216,234	10,019,999	22,289,084	5,124,824
Accumulated deficit	(5,019,991)	(3,216,233)	(5,019,991)	(17,289,083)	(124,815)
Total shareholders’ equity (deficit)	$ 5,000,008	5,000,001	5,000,008	5,000,001	$ 5,000,009
Initial classification of ordinary shares subject to possible redemption				65,919,462
Change in value of ordinary shares subject to possible redemption		$ 14,072,850	$ 12,269,085	$ (17,164,260)
Number of shares subject to redemption (in Shares)	6,041,613	6,220,347	6,041,613	4,827,171	6,526,679
Basic and diluted weighted average shares outstanding, ordinary shares subject to possible redemption (in Shares)	6,220,347	4,827,171	5,527,608	6,526,679
Basic and diluted net income per share, Ordinary shares stock subject to possible redemption (in Dollars per share)
Basic and diluted weighted average shares outstanding, Non-redeemable common stock (in Shares)	3,154,653	4,547,829	5,248,266	2,029,242
Basic and diluted net loss (income) per share, Non-redeemable common stock (in Dollars per share)	$ (0.57)	$ 3.09	$ 2.34	$ (8.52)
Weighted average ordinary shares outstanding (in Shares)
Basic and diluted net loss per share ordinary share (in Dollars per share)
Sale of 7,500,000 Units, net of underwriting discounts (in Shares)				69,069,286
Contribution in excess of fair value on sale of 3,750,000 Private Placement Warrants				$ 1,950,000
Ordinary shares subject to possible redemption	$ (1,803,765)	$ (14,072,850)		(71,019,286)
Accretion for ordinary shares subject to redemption amount
Adjustment [Member]
Condensed Financial Statements, Captions [Line Items]
Ordinary shares subject to possible redemption	14,730,674	12,925,020	$ 14,730,674	26,996,002	$ 9,830,538
Ordinary shares	(9,994,999)	(8,191,234)	(9,994,999)	(22,264,084)	(5,099,824)
Accumulated deficit	(4,735,675)	(4,733,786)	(4,735,675)	(4,731,918)	(4,730,714)
Total shareholders’ equity (deficit)	$ (14,730,674)	(12,925,020)	(14,730,674)	(26,996,002)	$ (9,830,538)
Initial classification of ordinary shares subject to possible redemption				(9,830,538)
Change in value of ordinary shares subject to possible redemption		$ (14,069,778)	$ (12,264,124)	$ 17,165,464
Number of shares subject to redemption (in Shares)	1,458,387	1,279,653	1,458,387	2,672,829	973,321
Basic and diluted weighted average shares outstanding, ordinary shares subject to possible redemption (in Shares)	(6,220,347)	(4,827,171)	(5,527,608)	(6,526,679)
Basic and diluted net income per share, Ordinary shares stock subject to possible redemption (in Dollars per share)
Basic and diluted weighted average shares outstanding, Non-redeemable common stock (in Shares)	(3,154,653)	(4,547,829)	(5,248,266)	(2,029,242)
Basic and diluted net loss (income) per share, Non-redeemable common stock (in Dollars per share)	$ 0.57	$ (3.09)	$ (2.34)	$ 8.52
Weighted average ordinary shares outstanding (in Shares)	9,375,000	9,375,000	9,375,000	3,063,525
Basic and diluted net loss per share ordinary share (in Dollars per share)	$ (0.19)	$ 1.5	$ 1.31	$ (5.64)
Sale of 7,500,000 Units, net of underwriting discounts (in Shares)				(69,069,286)
Contribution in excess of fair value on sale of 3,750,000 Private Placement Warrants				$ (1,950,000)
Ordinary shares subject to possible redemption	$ 1,803,765	$ 14,072,850		71,019,286
Accretion for ordinary shares subject to redemption amount	(1,889)	(1,868)		(6,681,918)
As Restated [Member]
Condensed Financial Statements, Captions [Line Items]
Ordinary shares subject to possible redemption	75,754,961	75,753,072	$ 75,754,961	75,751,204	$ 75,750,000
Ordinary shares	25,000	25,000	25,000	25,000	25,000
Accumulated deficit	(9,755,666)	(7,950,019)	(9,755,666)	(22,021,001)	(4,855,529)
Total shareholders’ equity (deficit)	$ (9,730,666)	(7,925,019)	(9,730,666)	(21,996,001)	$ (4,830,529)
Initial classification of ordinary shares subject to possible redemption				75,750,000
Change in value of ordinary shares subject to possible redemption		$ 3,072	$ 4,961	$ 1,204
Number of shares subject to redemption (in Shares)	7,500,000	7,500,000	7,500,000	7,500,000	7,500,000
Basic and diluted weighted average shares outstanding, ordinary shares subject to possible redemption (in Shares)
Basic and diluted net income per share, Ordinary shares stock subject to possible redemption (in Dollars per share)
Basic and diluted weighted average shares outstanding, Non-redeemable common stock (in Shares)
Basic and diluted net loss (income) per share, Non-redeemable common stock (in Dollars per share)
Weighted average ordinary shares outstanding (in Shares)	9,375,000	9,375,000	9,375,000	3,063,525
Basic and diluted net loss per share ordinary share (in Dollars per share)	$ (0.19)	$ 1.5	$ 1.31	$ (5.64)
Sale of 7,500,000 Units, net of underwriting discounts (in Shares)
Contribution in excess of fair value on sale of 3,750,000 Private Placement Warrants
Ordinary shares subject to possible redemption
Accretion for ordinary shares subject to redemption amount	$ (1,889)	$ (1,868)		$ (6,681,918)

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details)	9 Months Ended
	Sep. 30, 2021USD ($)shares
Accounting Policies [Abstract]
Aggregate ordinary shares | shares	7,500,000
Amount of federal depository insurance coverage | $	$ 250,000

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedue of the ordinary shares reflected in the condensed balance sheets	9 Months Ended
	Sep. 30, 2021USD ($)
Schedue of the ordinary shares reflected in the condensed balance sheets [Abstract]
Gross proceeds	$ 75,000,000
Less:
Proceeds allocated to Public Warrants	(1,800,000)
Ordinary shares issuance costs	(4,130,714)
Plus:
Accretion of carrying value to redemption value	6,681,918
Ordinary shares subject to possible redemption, 12/31/20	75,751,204
Accretion of carrying value to redemption value	5,667
Ordinary shares subject to possible redemption, 9/30/21	$ 75,756,871

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details) - Schedule of calculation of basic and diluted net income (loss) per ordinary share - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Numerator:
Allocation of net loss, as adjusted (in Dollars)	$ 4,176,909	$ (50)	$ 16,446,001	$ (498)
Denominator:
Basic and diluted weighted average shares outstanding	9,375,000	1,875,000	9,375,000	1,875,000
Basic and diluted net loss per common share	0.45	0	1.75	0

Initial Public Offering (Detail

Initial Public Offering (Details)	9 Months Ended
	Sep. 30, 2021$ / sharesshares
Initial Public Offering (Details) [Line Items]
Share price per share	$ 10.1
Warrant [Member]
Initial Public Offering (Details) [Line Items]
Warrant exercise price	$ 11.5
IPO [Member]
Initial Public Offering (Details) [Line Items]
Sale of stock (in Shares) | shares	7,500,000
Share price per share	$ 10
Warrant description	Each Public Warrant entitles the holder to purchase one-half of one ordinary share at an exercise price of $11.50 per whole share, subject to adjustment (see Note 9).

Private Placement (Details)

Private Placement (Details)	9 Months Ended
	Sep. 30, 2021$ / sharesshares
Private Placement (Details) [Line Items]
Price per warrant (in Dollars per share) | $ / shares	$ 1
Additional aggregate public offering units	337,500
Sponsor [Member]
Private Placement (Details) [Line Items]
Aggregate public offering units	1,125,000
Imperial and I-Bankers [Member]
Private Placement (Details) [Line Items]
Aggregate public offering units	3,750,000
Underwriters over-allotment exercised	337,500
Private Placement Warrant [Member]
Private Placement (Details) [Line Items]
Aggregate public offering units	3,750,000
Price per warrant (in Dollars per share) | $ / shares	$ 1
Additional aggregate public offering units	2,625,000

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	Dec. 10, 2020	Nov. 03, 2020	Jan. 28, 2019	Nov. 30, 2018	Sep. 30, 2021	Dec. 23, 2019	Nov. 18, 2018
Related Party Transactions (Details) [Line Items]
Aggregate principal amount (in Dollars)						$ 300,000
Conversion of notes (in Dollars)					$ 1,500,000
Warrants price (in Dollars per share)					$ 1
Founder Shares [Member]
Related Party Transactions (Details) [Line Items]
Aggregate shares issued			2,156,249	2,156,250	2,156,250
Deferred offering costs (in Dollars)				$ 25,000
Shares subject to forfeiture					281,250
Percentage of issued and outstanding shares					20.00%
Stock splits, description					The initial shareholders have agreed not to transfer, assign or sell any of the founder shares (except to certain permitted transferees) until, with respect to 50% of the founder shares, the earlier of (i) six months after the date of the consummation of a Business Combination, or (ii) the date on which the closing price of the Company’s ordinary shares equals or exceeds $12.50 per share (as adjusted for stock splits, stock dividends, reorganizations and recapitalizations) for any 20 trading days within any 30-trading day period commencing after a Business Combination, and, with respect to the remaining 50% of the founder shares, upon six months after the date of the consummation of a Business Combination, or earlier, in each case, if, subsequent to a Business Combination, the Company consummates a subsequent liquidation, merger, stock exchange or other similar transaction which results in all of the Company’s shareholders having the right to exchange their ordinary shares for cash, securities or other property.
Promissory Note - Related Party [Member]
Related Party Transactions (Details) [Line Items]
Aggregate principal amount (in Dollars)							$ 300,000
Repayment of borrowings amount (in Dollars)		$ 194,830
Over-Allotment Option [Member]
Related Party Transactions (Details) [Line Items]
Ordinary shares returned	281,250
Private Placement Warrant [Member]
Related Party Transactions (Details) [Line Items]
Aggregate private warrants	375,000

Commitments and Contingencies (

Commitments and Contingencies (Details)	9 Months Ended
	Sep. 30, 2021shares
Commitments and Contingencies (Details) [Line Items]
Number of units percentage	9.90%
Underwriting agreement, description	The underwriters are entitled to a deferred fee of three percent (3.0%) of the gross proceeds of the Initial Public Offering, or $2,250,000. The deferred fee will be paid in cash upon the closing of a Business Combination from the amounts held in the Trust Account, subject to the terms of the underwriting agreement.
IPO [Member]
Commitments and Contingencies (Details) [Line Items]
Shares sale percentage	9.90%
IPO [Member] | Subscription Agreements [Member]
Commitments and Contingencies (Details) [Line Items]
Shares sale percentage	59.40%
Founder Share [Member]
Commitments and Contingencies (Details) [Line Items]
Interest an aggregate (in Shares)	270,000
Founder shares held by the sponsor (in Shares)	45,000

Shareholders_ Equity (Details)

Shareholders’ Equity (Details) - shares	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Stockholders' Equity Note [Abstract]
Ordinary shares, share issued	18,750,000	18,750,000
Ordinary shares, shares outstanding	18,750,000	18,750,000
Ordinary shares subject to possible redemption	7,500,000	7,500,000

Warrants (Details)

Warrants (Details)	9 Months Ended
	Sep. 30, 2021
Warrants [Abstract]
Business acquisition, description of acquired entity	In addition, if (x) the Company issues additional shares or equity-linked securities for capital raising purposes in connection with the closing of its Business Combination at an issue price or effective issue price of less than $9.50 per share (as adjusted for splits, dividends, rights issuances, subdivisions, reorganizations, recapitalizations and the like) (with such issue price or effective issue price to be determined in good faith by the Company’s board of directors, and in the case of any such issuance to the Sponsor, initial shareholders or their affiliates, without taking into account any founder shares held by them prior to such issuance) (the “Newly Issued Price”)), (y) the aggregate gross proceeds from such issuances represent more than 60% of the total equity proceeds, and interest thereon, available for the funding of the Business Combination (net of redemptions), and (z) the volume weighted average trading price of the Company’s ordinary shares during the 20 trading day period starting on the trading day prior to the day on which the Company consummates its Business Combination (such price, the “Market Value”) is below $9.50 per share, the exercise price of the warrants will be adjusted (to the nearest cent) to be equal to 115% of the higher of (i) the Market Value and (ii) the Newly Issued Price, and the $16.50 per share redemption trigger price described below will be adjusted (to the nearest cent) to be equal to 165% of the higher of (i) the Market Value and (ii) the Newly Issued Price.
Description of public warrants for redemption	The Company may call the warrants for redemption (excluding the Private Placement Warrants), in whole and not in part, at a price of $0.01 per warrant:  ●at any time while the Public Warrants are exercisable,   ●upon not less than 30 days’ prior written notice of redemption to each Public Warrant holder,    ●if, and only if, the reported last sale price of the ordinary shares equals or exceeds $16.50 per share, for any 20 trading days within a 30 trading day period ending on the third trading day prior to the notice of redemption to Public Warrant holders, and    ●if, and only if, there is a current registration statement in effect with respect to the ordinary shares underlying such warrants at the time of redemption and for the entire 30-day trading period referred to above and continuing each day thereafter until the date of redemption.

Fair Value Measurements (Detail

Fair Value Measurements (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Fair Value Disclosures [Abstract]
Warrant price per share	$ 51	$ 2.76

Fair Value Measurements (Deta_2

Fair Value Measurements (Details) - Schedule of the company's assets that are measured at fair value on a recurring basis - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Level 1 [Member]
Assets:
Marketable securities held in Trust Account	$ 75,756,871	$ 75,751,204
Liabilities:
Warrant Liability – Public Warrants	1,950,000	10,350,000
Level 3 [Member]
Liabilities:
Warrant Liability – Private Placement Warrants	$ 1,912,500	$ 10,350,000

Fair Value Measurements (Deta_3

Fair Value Measurements (Details) - Schedule of black-scholes option pricing model and assumptions - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Schedule of black-scholes option pricing model and assumptions [Abstract]
Risk-free interest rate	0.88%	0.39%
Trading days per year	252 days	252 days
Expected volatility	10.90%	34.40%
Exercise price	$ 11.5	$ 11.5
Stock Price	$ 9.95	$ 10.19

Fair Value Measurements (Deta_4

Fair Value Measurements (Details) - Schedule of changes in the fair value of warrant liabilities - Private Placement [Member]	9 Months Ended
	Sep. 30, 2021USD ($)
Fair Value Measurements (Details) - Schedule of changes in the fair value of warrant liabilities [Line Items]
Fair value beginning	$ 10,350,000
Change in fair value	(8,437,500)
Fair value ending	$ 1,912,500