Sc Health (SCPE) 10-K/A 26 May 21 2020 FY Annual report (amended) Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2020	Mar. 30, 2021	Jun. 30, 2020
Entity Listings [Line Items]
Entity Registrant Name	SC Health Corp
Entity Central Index Key	0001764301
Current Fiscal Year End Date	--12-31
Document Type	10-K/A
Amendment Flag	true
Amendment Description	SC Health Corporation (“we,” “us,” “our” or the “Company”) is filing this Amendment No. 1 (this “Report”) to the Annual Report on Form 10-K/A to amend the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2020, originally filed with the Securities and Exchange Commission (“SEC”) on March 30, 2021 (the “Original Filing”), to restate the Company’s financial statements and related footnote disclosures as of December 31, 2018, December 31, 2019 and December 31, 2020 and for the periods from December 10, 2018 (date of inception) through December 31, 2018, January 1, 2019 through December 31, 2019 and January 1, 2020 through December 31, 2020. The correction involves only non-cash adjustments. On April 12, 2021, the Staff of the SEC's Division of Corporation Finance ("Staff") issued a statement entitled “Staff Statement on Accounting and Reporting Considerations for Warrants Issued by Special Purpose Acquisition Companies.” In the statement, the SEC Staff, among other things, highlighted potential accounting implications of certain terms that are common in warrants issued in connection with the initial public offerings of special purpose acquisition companies such as the Company. As a result of the SEC Staff statement and in light of evolving views as to certain provisions commonly included in warrants issued by special purpose acquisition companies, management and the Audit Company of the Company’s board of directors re-evaluated its accounting for (i) our outstanding warrants issued in connection with our initial public offering on July 16, 2019, including the 5,000,000 private placement warrants issued to the Sponsor and the 8,625,000 warrants issued as part of the units sold in our initial public offering, each with an exercise price of $11.50 (the “IPO Warrants”), (ii) the 450,000 private placement warrants issued to the Sponsor in connection with the underwriters’ election on August 2, 2019 to fully exercise their over-allotment option (the “Over-Allotment Warrants”), (iii) the 1,250,000 warrants to be issued pursuant to the terms of our forward purchase agreement (the “FPA”) entered into on July 11, 2019 with the Sponsor at an exercise price of $11.50 share (the “Forward Purchase Units”) and (iv) the 2,000,000 private placement warrants with an exercise price of $11.50 that may be issued upon conversion of $2,000,000 of working capital loans (the “Working Capital Loan Warrants” and, together with the IPO Warrants, Over-Allotment Warrants and Forward Purchase Units, the “Warrants”). As a result, management and the Audit Committee concluded that the Warrants and FPA should be treated as derivative liabilities pursuant to ASC 815-40. Therefore, the Company, in consultation with its audit committee, concluded that its previously issued financial statements for the period from July 16, 2019 (inception) through December 31, 2020 (the “Affected Period”), inclusive of the 8-K IPO filing and 10-Q filings within the aforementioned period, should be restated because of a misapplication in the guidance around accounting for certain of our Warrants and should no longer be relied upon. Historically, our Warrants were reflected as a component of equity as opposed to liabilities on the balance sheets and the statements of operations did not include the subsequent non-cash changes in estimated fair value of the warrants, based on our application of Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 815-40, Derivatives and Hedging, Contracts in Entity’s Own Equity (“ASC 815-40). Additionally, the FPA was previously unrecorded within the previously filed financial statements. The views expressed in the SEC Staff Statement were not consistent with the Company’s historical interpretation of the specific provisions within its warrant agreement and FPA and the Company’s application of ASC 815-40 to the warrant agreement and FPA. We reassessed our accounting for the warrants and FPA issued on July 16, 2019, in light of the SEC Staff’s published views. Based on this reassessment, we determined that the public and private warrants and FPA should be classified as liabilities measured at fair value upon issuance, with subsequent changes in fair value reported in our Statement of Operations each reporting period. The change in accounting for the Warrants did not have any impact on our liquidity, cash flows, revenues or costs of operating our business and the other non-cash adjustments to the Financial Statements in the Affected Period included in Item 8, Consolidated Financial Statements and Supplementary Data in this filing. The change in accounting for the Warrants and the FPA does not impact the amounts previously reported for the Company’s cash and cash equivalents, investments held in the trust account, operating expenses or total cash flows from operations for any of these periods.
Document Period End Date	Dec. 31, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	FY
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	true
Entity Public Float			$ 174,397,500
Entity Address, Country	SG
Class A Ordinary Shares [Member]
Entity Listings [Line Items]
Entity Common Stock, Shares Outstanding		17,250,000
Class B Ordinary Shares [Member]
Entity Listings [Line Items]
Entity Common Stock, Shares Outstanding		5,562,500

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Current Assets
Cash	$ 124,878	$ 772,413
Prepaid expenses	122,067	123,658
Total Current Assets	246,945	896,071
Marketable securities held in Trust Account	174,542,012	173,897,911
TOTAL ASSETS	174,788,957	174,793,982
Current liabilities
Account payable and accrued expenses	1,037,048	50,115
Accrued offering costs	167	167
Promissory note - related party	100,000	0
Total Current Liabilities	1,137,215	50,282
Deferred underwriting fee payable	6,037,500	6,037,500
Total Liabilities	29,181,032	20,963,637
Commitments and Contingencies (Note 5)
Class A ordinary shares subject to possible redemption, 14,060,792 and 14,883,034 shares at $10.00 per share as of December 30, 2020 and 2019, respectively	140,607,920	148,830,340
Shareholders' Equity
Preference shares, $0.0001 par value; 1,000,000 shares authorized; none issued and outstanding	0	0
Additional paid-in capital	18,827,517	10,605,179
(Accumulated deficit) Retained earnings	(13,828,276)	(5,605,856)
Total Shareholders' Equity	5,000,005	5,000,005
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	174,788,957	174,793,982
Class A Ordinary Shares [Member]
Shareholders' Equity
Ordinary shares	319	237
Class B Ordinary Shares [Member]
Shareholders' Equity
Ordinary shares	445	445
Warrants [Member]
Current liabilities
Derivative liabilities	19,055,750	13,566,500
Forward Purchase Agreement [Member]
Current liabilities
Derivative liabilities	$ 2,950,567	$ 1,309,355

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2020	Dec. 31, 2019
LIABILITIES AND SHAREHOLDERS' EQUITY
Ordinary shares subject to possible redemption (in shares)	14,060,792	14,883,034
Shareholders' Equity
Preference shares, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preference shares, shares authorized (in shares)	1,000,000	1,000,000
Preference shares, shares issued (in shares)	0	0
Preference shares, shares outstanding (in shares)	0	0
Class A Ordinary Shares [Member]
LIABILITIES AND SHAREHOLDERS' EQUITY
Ordinary shares subject to possible redemption (in shares)	14,060,792	14,883,034
Ordinary shares subject to possible redemption, redemption price (in dollars per share)	$ 10	$ 10
Shareholders' Equity
Ordinary shares, par value (in dollars per share)	$ 0.0001	$ 0.0001
Ordinary shares, shares authorized (in shares)	180,000,000	180,000,000
Ordinary shares, shares issued (in shares)	3,189,208	2,366,966
Ordinary shares, shares outstanding (in shares)	3,189,208	2,366,966
Class B Ordinary Shares [Member]
Shareholders' Equity
Ordinary shares, par value (in dollars per share)	$ 0.00008	$ 0.00008
Ordinary shares, shares authorized (in shares)	25,000,000	25,000,000
Ordinary shares, shares issued (in shares)	5,562,500	5,562,500
Ordinary shares, shares outstanding (in shares)	5,562,500	5,562,500

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Operating Income (Loss)
Operating costs	$ 1,736,059	$ 765,662
Loss from operations	(1,736,059)	(765,662)
Other income:
Interest earned on investments held in Trust Account	644,101	1,397,911
Net (loss) income	$ (8,222,420)	$ (5,603,356)
Class A Ordinary Shares [Member]
Other income:
Weighted average shares outstanding of ordinary shares (in shares)	17,250,000	17,010,355
Basic and diluted net income (loss) per share (in dollars per share)	$ 0.04	$ 0.08
Class B Ordinary Shares [Member]
Other income:
Weighted average shares outstanding of ordinary shares (in shares)	5,562,500	4,911,815
Basic and diluted net income (loss) per share (in dollars per share)	$ (1.59)	$ (1.43)
Warrants [Member]
Other income:
Change in fair value of derivative liabilities	$ (5,489,250)	$ (4,926,250)
FPA [Member]
Other income:
Change in fair value of derivative liabilities	$ (1,641,212)	$ (1,309,355)

STATEMENTS OF CHANGES IN SHAREH

STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY - USD ($)	Ordinary Shares [Member]Class A [Member]	Ordinary Shares [Member]Class B [Member]	Additional Paid-in Capital [Member]	(Accumulated Deficit) Retained Earnings [Member]	Total
Beginning balance at Dec. 31, 2018	$ 0	$ 345	$ 24,655	$ (2,500)	$ 22,500
Beginning balance (in shares) at Dec. 31, 2018	0	4,312,500
Increase (Decrease) in Shareholders' Equity [Roll Forward]
Net income (loss)					(9,382,716)
Ending balance at Sep. 30, 2019					5,000,005
Beginning balance at Dec. 31, 2018	$ 0	$ 345	24,655	(2,500)	22,500
Beginning balance (in shares) at Dec. 31, 2018	0	4,312,500
Increase (Decrease) in Shareholders' Equity [Roll Forward]
Issuance of Class B ordinary shares to Sponsor		$ 100		0	0
Issuance of Class B ordinary shares to Sponsor			(100)
Issuance of Class B ordinary shares to Sponsor (in shares)		1,250,000
Sale of 17,250,000 Units, net of underwriting discounts and offering costs	$ 1,725		157,323,738	0	157,325,463
Sale of 17,250,000 Units, net of underwriting discounts and offering costs (in shares)	17,250,000
Contribution in excess of FV of Private Warrants	$ 0		2,085,738	0	2,085,738
Change in value of Class A ordinary shares subject to possible redemption	$ (1,488)		(148,828,852)	0	(148,830,340)
Change in value of Class A ordinary shares subject to possible redemption (in shares)	(14,883,034)
Net income (loss)	$ 0	$ 0	0	(5,603,356)	(5,603,356)
Ending balance at Dec. 31, 2019	$ 237	$ 445	10,605,179	(5,605,856)	5,000,005
Ending balance (in shares) at Dec. 31, 2019	2,366,966	5,562,500
Increase (Decrease) in Shareholders' Equity [Roll Forward]
Net income (loss)					239,758
Ending balance at Mar. 31, 2020					5,000,003
Beginning balance at Dec. 31, 2019	$ 237	$ 445	10,605,179	(5,605,856)	5,000,005
Beginning balance (in shares) at Dec. 31, 2019	2,366,966	5,562,500
Increase (Decrease) in Shareholders' Equity [Roll Forward]
Net income (loss)					(2,021,503)
Ending balance at Jun. 30, 2020					5,000,002
Beginning balance at Dec. 31, 2019	$ 237	$ 445	10,605,179	(5,605,856)	5,000,005
Beginning balance (in shares) at Dec. 31, 2019	2,366,966	5,562,500
Increase (Decrease) in Shareholders' Equity [Roll Forward]
Net income (loss)					(3,150,125)
Ending balance at Sep. 30, 2020					5,000,010
Beginning balance at Dec. 31, 2019	$ 237	$ 445	10,605,179	(5,605,856)	5,000,005
Beginning balance (in shares) at Dec. 31, 2019	2,366,966	5,562,500
Increase (Decrease) in Shareholders' Equity [Roll Forward]
Change in value of Class A ordinary shares subject to possible redemption	$ 82		8,222,338	0	8,222,420
Change in value of Class A ordinary shares subject to possible redemption (in shares)	822,242
Net income (loss)	$ 0	$ 0	0	(8,222,420)	(8,222,420)
Ending balance at Dec. 31, 2020	$ 319	$ 445	$ 18,827,517	$ (13,828,276)	5,000,005
Ending balance (in shares) at Dec. 31, 2020	3,189,208	5,562,500
Beginning balance at Mar. 31, 2020					5,000,003
Increase (Decrease) in Shareholders' Equity [Roll Forward]
Net income (loss)					(2,261,261)
Ending balance at Jun. 30, 2020					5,000,002
Increase (Decrease) in Shareholders' Equity [Roll Forward]
Net income (loss)					(1,128,622)
Ending balance at Sep. 30, 2020					$ 5,000,010

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2020	Dec. 31, 2019
Cash Flows from Operating Activities:
Net (loss) income	$ (9,382,716)	$ (8,222,420)	$ (5,603,356)
Adjustments to reconcile net (loss) income to net cash used in operating activities:
Interest earned on marketable securities held in Trust Account		(644,101)	(1,397,911)
Transaction costs allocable to warrant liabilities	325,858	0	325,858
Changes in operating assets and liabilities:
Prepaid expenses		1,591	(123,658)
Accounts payable and accrued expenses		986,933	47,615
Net cash used in operating activities		(747,535)	(515,847)
Cash Flows from Investing Activities:
Investment of cash in Trust Account		0	(172,500,000)
Net cash used in investing activities		0	(172,500,000)
Cash Flows from Financing Activities:
Proceeds from sale of Units, net of underwriting discounts paid		0	169,050,000
Proceeds from sale of Private Placement Warrants		0	5,450,000
Proceeds from promissory note - related party		100,000	0
Repayment of promissory note - related party		0	(254,595)
Payments of offering costs		0	(489,458)
Net cash provided by financing activities		100,000	173,755,947
Net Change in Cash		(647,535)	740,100
Cash - Beginning	32,313	772,413	32,313
Cash - Ending		124,878	772,413
Non-Cash Investing and Financing Activities:
Payment of offering costs through promissory note		0	222,282
Conversion of advances to promissory note		0	32,313
Initial classification of Class A ordinary shares subject to possible redemption	154,107,480	0	154,107,480
Change in value of Class A ordinary shares subject to possible redemption	(5,277,140)	(8,222,420)	(5,277,140)
Initial classification of warrant liabilities	8,640,250	0	8,640,250
Deferred underwriting fee payable		0	6,037,500
Warrants [Member]
Adjustments to reconcile net (loss) income to net cash used in operating activities:
Change in fair value of derivative liabilities	8,304,250	5,489,250	4,926,250
FPA [Member]
Adjustments to reconcile net (loss) income to net cash used in operating activities:
Change in fair value of derivative liabilities	$ 1,325,333	$ 1,641,212	$ 1,309,355

DESCRIPTION OF ORGANIZATION AND

DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS	12 Months Ended
	Dec. 31, 2020
DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS [Abstract]
DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS	NOTE 1 — DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS SC Health Corporation (the “Company”) was incorporated in the Cayman Islands on December 10, 2018. The Company was formed for the purpose of effecting a merger, share exchange, asset acquisition, share purchase, recapitalization or similar business combination with one or more businesses (the “Business Combination”). Although the Company is not limited to a particular industry or geographic region for purposes of consummating a Business Combination, the Company is focusing its search on companies with operations or prospects in the healthcare sector in the Asia Pacific region. The Company is an early stage and emerging growth company and, as such, the Company is subject to all of the risks associated with early stage and emerging growth companies. As of December 31, 2020, the Company had not commenced any operations. All activity through December 31, 2020 relates to the Company’s formation, the initial public offering (“Initial Public Offering”), which is described below, and, after the Initial Public Offering, identifying a target company for a Business Combination. The Company will not generate any operating revenues until after the completion of its initial Business Combination, at the earliest. The Company generates non-operating income in the form of interest income from the proceeds derived from the Initial Public Offering. The registration statement for the Company’s Initial Public Offering was declared effective on July 11, 2019. On July 16, 2019, the Company consummated the Initial Public Offering of 15,000,000 units (the “Units” and, with respect to the shares of Class A ordinary shares included in the Units sold, the “Public Shares”), which is described in Note 4. Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale of 5,000,000 warrants (the “Private Placement Warrants”) at a price of $1.00 per Private Placement Warrant in a private placement to SC Health Holdings Limited, a Cayman Islands exempted company (the “Sponsor”), generating gross proceeds of $5,000,000, which is described in Note 5. Following the closing of the Initial Public Offering on July 16, 2019, an amount of $150,000,000 ($10.00 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”) and invested in U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act, with a maturity of 180 days or less or in any open-ended investment company that holds itself out as a money market fund selected by the Company meeting the conditions of Rule 2a-7 of the Investment Company Act of 1940, as amended (the “Investment Company Act”), as determined by the Company, until the earlier of: (i) the completion of a Business Combination and (ii) the distribution of the Trust Account, as described below. On August 2, 2019, in connection with the underwriters’ election to fully exercise their over-allotment option, the Company consummated the sale of an additional 2,250,000 Units at $10.00 per Unit and the sale of an additional 450,000 Private Placement Warrants at $1.00 per Private Placement Warrant, generating total gross proceeds of $22,950,000. Following the closing, an additional $22,500,000 of net proceeds was placed in the Trust Account, resulting in $172,500,000 held in the Trust Account. Transaction costs amounted to $10,224,407, consisting of $3,450,000 of underwriting fees, $6,037,500 of deferred underwriting fees and $736,907 of other offering costs. As of December 31, 2020, cash of $124,878 was held outside of the Trust Account and is available for working capital purposes. Substantially all of the net proceeds of the Initial Public Offering and the sale of the Private Placement Warrants are intended to be applied toward consummating a Business Combination, and the Company’s management has broad discretion to identify targets for such a potential Business Combination and over the specific application of the funds held in the Trust Account if and when such funds are properly released from the Trust Account. The Company’s initial Business Combination must be with one or more target businesses that together have a fair market value of at least 80% of the net assets held in the Trust Account (net of amounts disbursed to management for working capital purposes and excluding deferred underwriting discount) at the time of the agreement to enter into a Business Combination. The Company will only complete a Business Combination if the post-transaction company owns or acquires 50% or more of the outstanding voting securities of the target or otherwise acquires a controlling interest in the target sufficient for it not to be required to register as an investment company under the Investment Company Act. There is no assurance that the Company will be able to complete a Business Combination successfully. The Company will provide its holders of the outstanding Public Shares (the “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. The decision as to whether the Company will seek shareholder approval of a Business Combination or conduct a tender offer will be made by the Company, solely in its discretion. The public shareholders will be entitled to redeem their Public Shares for a pro rata portion of the amount then in the Trust Account ($10.00 per Public Share, plus any pro rata interest earned on the funds held in the Trust Account and not previously released to the Company to pay its tax obligations). The per-share amount to be distributed to public shareholders who redeem their Public Shares will not be reduced by the deferred underwriting commissions the Company will pay to the underwriters (as discussed in Note 6). There will be no redemption rights upon the completion of a Business Combination with respect to the Company’s warrants. The Company will proceed with a Business Combination only if the Company has net tangible assets of at least $5,000,001 upon such consummation of a Business Combination and, if the Company seeks shareholder approval, a majority of the shares voted are voted in favor of the Business Combination. If a shareholder vote is not required by law and the Company does not decide to hold a shareholder vote for business or other legal reasons, the Company will, pursuant to its amended and restated memorandum and articles of association (“Memorandum and Articles of Association”), conduct the redemptions pursuant to the tender offer rules of the U.S. Securities and Exchange Commission (“SEC”) and file tender offer documents with the SEC prior to completing a Business Combination. If, however, shareholder approval of the transactions is required by law, or the Company decides to obtain shareholder approval for business or legal reasons, the Company will offer to redeem shares in conjunction with a proxy solicitation pursuant to the proxy rules and not pursuant to the tender offer rules. Additionally, each public shareholder may elect to redeem their Public Shares irrespective of whether they vote for or against the proposed transaction. If the Company seeks shareholder approval in connection with a Business Combination, the Sponsor, executive officers and directors (the “initial shareholders”) have agreed to vote their Founder Shares (as defined in Note 5) and any Public Shares purchased during or after the Initial Public Offering in favor of approving a Business Combination. Notwithstanding the foregoing, if the Company seeks shareholder approval of a Business Combination and it does not conduct redemptions pursuant to the tender offer rules, the 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 redeeming its shares with respect to more than an aggregate of 20% or more of the Public Shares, without the prior consent of the Company. The initial shareholders have agreed (a) to waive their redemption rights with respect to their Founder Shares and Public Shares held by them in connection with the completion of a Business Combination and (b) not to propose an amendment to the Memorandum and Articles of Association to modify the substance or timing of the Company’s obligation to redeem 100% of its Public Shares if the Company does not complete a Business Combination, unless the Company provides the public shareholders with the opportunity to redeem their Public Shares in conjunction with any such amendment. The Company initially had until January 16, 2021, or such later date as a result of a shareholder vote to amend the Memorandum and Articles of Association, to complete 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 not more than ten business days thereafter, redeem the Public Shares, at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account including interest earned on the funds held in the Trust Account and not previously released to the Company to pay its tax obligations (less up to $100,000 of interest to pay dissolution expenses), 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 liquidating distributions, if any), subject to applicable law, and (iii) as promptly as reasonably possible following such redemption, subject to the approval of the Company’s remaining shareholders and the Company’s board of directors, dissolve and liquidate, subject in each case to the Company’s obligations under Cayman Islands law to provide for claims of creditors and the requirements of other applicable law. There will be no redemption rights or liquidating distributions with respect to the Company’s warrants, which will expire worthless if the Company fails to complete a Business Combination within the Combination Period. On January 12, 2021, the Company held an extraordinary general meeting pursuant to which the Company’s shareholders approved extending the Combination Period from January 16, 2021 to April 16, 2021 (the “Extension Date”). In connection with the approval of the extension, no shareholders elected to redeem their shares for cash. The initial shareholders have agreed to waive their liquidation rights with respect to the Founder Shares if the Company fails to complete a Business Combination within the Combination Period. However, if the initial shareholders acquire Public Shares in or after the Initial Public Offering, such Public Shares will be entitled to liquidating distributions from the Trust Account if the Company fails to complete a Business Combination within the Combination Period. The underwriters have agreed to waive their rights to their deferred underwriting commission (see Note 6) held in the Trust Account in the event the Company does not complete a Business Combination within the Combination Period and, in such event, such amounts will be included with the other funds held in the Trust Account that will be available to fund the redemption of the Public Shares. In the event of such distribution, it is possible that the per share value of the assets remaining available for distribution will be less than the Initial Public Offering price per Unit ($10.00). In order to protect the amounts held in the Trust Account, the Sponsor has agreed to be liable to the Company if and to the extent any claims by a 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 the lesser of (i) $10.00 per share and (ii) the actual amount per Public Share held in the Trust Account if less than $10.00 per Public Share due to reductions in the value of the trust assets. This liability will not apply with respect to any claims by a third party who executed a waiver of any and all rights to seek access to the Trust Account nor to any claims under the Company’s indemnity of the underwriters of the Initial Public Offering against certain liabilities, including liabilities under the Securities Act of 1933, as amended (the “Securities Act”). Moreover, in the event that an executed waiver is deemed to be unenforceable against a third party, the Sponsor will not be responsible to the extent of any liability for such third-party claims. The Company will seek to reduce the possibility that the Sponsor will have to indemnify the Trust Account due to claims of creditors by endeavoring to have all vendors, service providers (except for the Company’s independent auditors), 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. Going Concern In connection with the Company’s assessment of going concern considerations in accordance with FASB’s Accounting Standards Update (“ASU”) 2014-15, “Disclosures of Uncertainties about an Entity’s Ability to Continue as a Going Concern,” management has determined that if the Company is unable to raise additional funds to alleviate liquidity needs as well as complete a Business Combination during the Combination Period, then the Company will cease all operations except for the purpose of liquidating. The liquidity condition and date for mandatory liquidation and subsequent dissolution raise substantial doubt about the Company’s ability to continue as a going concern. No adjustments have been made to the carrying amounts of assets or liabilities should the Company be required to liquidate after the Combination Period. The Company intends to complete a Business Combination before the mandatory liquidation date.

RESTATEMENT OF PREVIOUSLY ISSUE

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS	12 Months Ended
	Dec. 31, 2020
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS [Abstract]
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS	NOTE 2 — RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS On April 12, 2021, the Staff of the SEC issued a statement entitled “Staff Statement on Accounting and Reporting Considerations for Warrants Issued by Special Purpose Acquisition Companies.” In the statement, the SEC Staff, among other things, highlighted potential accounting implications of certain terms that are common in warrants issued in connection with the initial public offerings of special purpose acquisition companies such as the Company. As a result of the Staff statement and in light of evolving views as to certain provisions commonly included in warrants issued by special purpose acquisition companies, we re-evaluated the accounting for our Warrants under ASC 815-40, Derivatives and Hedging—Contracts in Entity’s Own Equity, and concluded that they do not meet the criteria to be classified in stockholders’ equity. Since the Warrants meet the definition of a derivative under ASC 815-40, we have restated the financial statements to classify the Warrants as liabilities on the balance sheet at fair value, with subsequent changes in their respective fair values recognized in the consolidated statement of operations and comprehensive income (loss) at each reporting date. The Company’s prior accounting treatment for the Warrants was equity classification rather than as derivative liabilities. Accounting for the Warrants as liabilities pursuant to ASC 815-40 requires that the Company re-measure the Warrants to their fair value each reporting period and record the changes in such value in the statement of operations. Accordingly, the Company has restated the value and classification of the Warrants in our financial statements included herein (“Restatement”). The following summarizes the effect of the Restatement on each financial statement line item for each period presented herein, each prior interim period of the current fiscal year, and as of the date of the Company’s consummation of its IPO. Balance Sheet as of July 16, 2019 As Reported Period Adjustment As Restated Warrant Liabilities $ — $ 7,675,000 $ 7,675,000 Total Liabilities 5,996,720 7,675,000 13,671,720 Ordinary shares subject to redemption 141,035,230 (7,675,000 ) 133,360,230 Class A Ordinary Shares 90 76 166 Additional paid-in capital $ 5,002,328 $ 288,038 $ 5,290,366 Retained earnings (Accumulated deficit) (2,856 ) (288,114 ) (290,970 ) Total Stockholders’ Equity $ 5,000,007 $ - $ 5,000,007 Number of shares subject to possible redemption 14,103,523 (767,500 ) 13,336,023 Balance Sheet as of September 30, 2019 (unaudited) As Reported Period Adjustment As Restated Warrant Liabilities $ — $ 16,944,500 $ 16,944,500 FPA Liability — 1,325,333 1,325,333 Total Liabilities 6,075,351 18,269,833 24,345,184 Ordinary shares subject to redemption 163,320,810 (18,269,830 ) 145,050,980 Class A Ordinary Shares 92 182 274 Additional paid-in capital $ 4,429,246 $ 9,955,256 $ 14,384,502 Retained earnings (Accumulated deficit) 570,225 (9,955,441 ) (9,385,216 ) Total Stockholders’ Equity $ 5,000,008 $ (3 ) $ 5,000,005 - Number of shares subject to possible redemption 16,332,081 (1,826,983 ) 14,505,098 Balance Sheet as of December 31, 2019 As Reported Period Adjustment As Restated Warrant Liabilities $ — $ 13,566,500 $ 13,566,500 FPA Liability — 1,309,355 1,309,355 Total Liabilities 6,087,782 14,875,855 20,963,637 Ordinary shares subject to redemption 163,706,190 (14,875,850 ) 148,830,340 Class A Ordinary Shares 88 149 237 Additional paid-in capital $ 4,043,870 $ 6,561,309 $ 10,605,179 Retained earnings (Accumulated deficit) $ 955,607 $ (6,561,463 ) $ (5,605,856 ) Total Stockholders’ Equity $ 5,000,010 $ (5 ) $ 5,000,005 - Number of shares subject to possible redemption 16,370,619 (1,487,585 ) 14,883,034 Statement of Operations for the three months ended September 30, 2019 (unaudited) As Reported Period Adjustment As Restated Transaction costs allocable to warrant liabilities $ — $ (325,858 ) $ (325,858 ) Change in fair value of warrant liabilities — (8,304,250 ) (8,304,250 ) Change in fair value of FPA liability — (1,325,333 ) (1,325,333 ) Net income $ 572,845 $ (9,955,441 ) $ (9,382,596 ) Basic and diluted net loss per share, Class B $ (0.02 ) $ (1.83 ) $ (1.85 ) Statement of Operations for the nine months ended September 30, 2019 (unaudited) As Reported Period Adjustment As Restated Transaction costs allocable to warrant liabilities $ — $ (325,858 ) $ (325,858 ) Change in fair value of warrant liabilities — (8,304,250 ) (8,304,250 ) Change in fair value of FPA liability — (1,325,333 ) (1,325,333 ) Net income $ 572,725 $ (9,955,441 ) $ (9,382,716 ) Basic and diluted net loss per share, Class B $ (0.03 ) $ (2.12 ) $ (2.15 ) Statement of Operations for the year ended December 31, 2019 As Reported Period Adjustment As Restated Transaction costs allocable to warrant liabilities $ — $ (325,858 ) $ (325,858 ) Change in fair value of warrant liabilities — (4,926,250 ) (4,926,250 ) Change in fair value of FPA liability — (1,309,355 ) (1,309,355 ) Net income $ 958,107 $ (6,561,463 ) $ (5,603,356 ) Basic and diluted net loss per share, Class B $ (0.09 ) $ (1.34 ) $ (1.43 ) Statement of Cash Flows for the period ended September 30, 2019 (unaudited) As Reported Period Adjustment As Restated Change in fair value of warrant liabilities $ — $ 8,304,250 $ 8,304,250 Change in fair value of FPA liability — 1,325,333 1,325,333 Transaction costs allocable to warrant liabilities — 325,858 325,858 Net income (loss) $ 572,725 $ (9,955,441 ) $ (9,382,716 ) Initial classification of warrant liabilities $ — $ 8,640,250 $ 8,640,250 Initial classification of ordinary shares subject to possible redemption $ 162,747,730 $ (8,640,250 ) $ 154,107,480 Change in ordinary shares subject to possible redemption $ 958,460 $ (6,235,600 ) $ (5,277,140 ) Statement of Cash Flows for the year ended December 31, 2019 As Reported Period Adjustment As Restated Change in fair value of warrant liabilities $ — $ 4,926,250 $ 4,926,250 Change in fair value of FPA liability — 1,309,355 1,309,355 Transaction costs allocable to warrant liabilities — 325,858 325,858 Net income (loss) $ 958,107 $ (6,561,463 ) $ (5,603,356 ) Initial classification of warrant liabilities $ — $ 8,640,250 $ 8,640,250 Initial classification of ordinary shares subject to possible redemption $ 162,747,730 $ (8,640,250 ) $ 154,107,480 Change in ordinary shares subject to possible redemption $ 958,460 $ (6,235,600 ) $ (5,277,140 ) Balance Sheet as of March 31, 2020 (unaudited) As Reported Period Adjustment As Restated Warrant Liabilities $ — $ 13,512,000 $ 13,512,000 FPA Liability — 1,469,453 1,469,453 Total Liabilities 6,162,362 14,981,453 21,143,815 Ordinary shares subject to redemption 164,051,550 (14,981,450 ) 149,070,100 Class A Ordinary Shares 84 150 234 Additional paid-in capital $ 3,698,514 $ 6,666,908 $ 10,365,422 Retained earnings $ 1,300,963 $ (6,667,061 ) $ (5,366,098 ) Total Stockholders’ Equity $ 5,000,006 $ (3 ) $ 5,000,003 - Number of shares subject to possible redemption 16,405,155 (1,498,145 ) 14,907,010 Balance Sheet as of June 30, 2020 (unaudited) As Reported Period Adjustment As Restated Warrant Liabilities $ — $ 15,255,500 $ 15,255,500 FPA Liability — 1,921,380 1,921,380 Total Liabilities 6,051,273 17,176,880 23,228,153 Ordinary shares subject to redemption 163,985,720 (17,176,880 ) 146,808,840 Class A Ordinary Shares 85 172 257 Additional paid-in capital $ 3,764,343 $ 8,862,316 $ 12,626,659 Retained earnings (Accumulated deficit) $ 1,235,129 $ (8,862,488 ) $ (7,627,359 ) Total Stockholders’ Equity $ 5,000,002 $ - $ 5,000,002 - Number of shares subject to possible redemption 16,398,572 (1,717,688 ) ) 14,680,884 Balance Sheet as of September 30, 2020 (unaudited) As Reported Period Adjustment As Restated Warrant Liabilities $ — $ 16,240,750 $ 16,240,750 FPA Liability — 1,843,590 1,843,590 Total Liabilities 6,059,256 18,084,340 24,143,596 Ordinary shares subject to redemption 163,764,550 (18,084,340 ) 145,680,210 Class A Ordinary Shares 87 181 268 Additional paid-in capital $ 3,985,511 $ 9,769,767 $ 13,755,278 Retained earnings (Accumulated deficit) $ 1,013,967 $ (9,769,948 ) $ (8,755,981 ) Total Stockholders’ Equity $ 5,000,010 $ - $ 5,000,010 - Number of shares subject to possible redemption 16,376,455 (1,808,434 ) 14,568,021 Balance Sheet as of December 31, 2020 As Reported Period Adjustment As Restated Warrant Liabilities $ — $ 19,055,750 $ 19,055,750 FPA Liability — 2,950,567 2,950,567 Total Liabilities 7,174,715 22,006,317 29,181,032 Ordinary shares subject to redemption 162,614,240 (22,006,320 ) 140,607,920 Class A Ordinary Shares 99 220 319 Additional paid-in capital $ 5,135,809 $ 13,691,708 $ 18,827,517 Retained earnings (Accumulated deficit) $ (136,351 ) $ (13,691,925 ) $ (13,828,276 ) Total Stockholders’ Equity $ 5,000,002 $ 3 $ 5,000,005 - Number of shares subject to possible redemption 16,261,424 (2,200,632 ) 14,060,792 Statement of Operations for the three months ended March 31, 2020 (unaudited) As Reported Period Adjustment As Restated Change in fair value of warrant liabilities $ — $ 54,500 $ 54,500 Change in fair value of FPA liability — (160,098 ) (160,098 ) Net income (loss) $ 345,356 $ (105,598 ) $ 239,758 Basic and diluted net loss per share, Class B $ (0.04 ) $ 0.27 $ (0.06 ) Statement of Operations for the six months ended June 30, 2020 (unaudited) As Reported Period Adjustment As Restated Change in fair value of warrant liabilities $ — $ (1,689,000 ) $ (1,689,000 ) Change in fair value of FPA liability — (612,025 ) (612,025 ) Net income (loss) $ 279,522 $ (2,301,025 ) $ (2,021,503 ) Basic and diluted net loss per share, Class B $ (0.06 ) $ (0.42 ) $ (0.48 ) Statement of Operations for the three months ended June 30, 2020 (unaudited) As Reported Period Adjustment As Restated Change in fair value of warrant liabilities $ — $ (1,743,500 ) $ (1,743,500 ) Change in fair value of FPA liability — (451,927 ) (451,927 ) Net income (loss) $ (65,834 ) $ (2,195,427 ) $ (2,261,261 ) Basic and diluted net loss per share, Class B $ (0.02 ) $ (0.40 ) $ (0.42 ) Statement of Operations for the nine months ended September 30, 2020 (unaudited) As Reported Period Adjustment As Restated Change in fair value of warrant liabilities $ — $ (2,674,250 ) $ (2,674,250 ) Change in fair value of FPA liability — (534,235 ) (534,235 ) Net income (loss) $ 58,360 $ (3,208,485 ) $ (3,150,125 ) Basic and diluted net loss per share, Class B $ (0.10 ) $ (0.58 ) $ (0.68 ) Statement of Operations for the three months ended September 30, 2020 (unaudited) As Reported Period Adjustment As Restated Change in fair value of warrant liabilities $ — $ (985,250 ) $ (985,250 ) Change in fair value of FPA liability — 77,790 77,790 Net income (loss) $ (221,162 ) $ (907,460 ) $ (1,128,622 ) Basic and diluted net loss per share, Class B $ (0.04 ) $ (0.16 ) $ (0.20 ) Statement of Operations for the year ended December 31, 2020 As Reported Period Adjustment As Restated Change in fair value of warrant liabilities $ — $ (5,489,250 ) $ (5,489,250 ) Change in fair value of FPA liability — (1,641,212 ) (1,641,212 ) Net income (loss) $ (1,091,958 ) $ (7,130,462 ) $ (8,222,420 ) Basic and diluted net loss per share, Class B $ (0.31 ) $ (1.28 ) $ (1.59 ) Statement of Cashflows for the period ended March 31, 2020 (unaudited) As Reported Period Adjustment As Restated Change in fair value of warrant liabilities $ — $ (54,500 ) $ (54,500 ) Change in fair value of FPA liability — 160,098 160,098 Net income (loss) $ 345,356 $ (105,598 ) $ 239,758 Statement of Cashflows for the period ended June 30, 2020 (unaudited) As Reported Period As Restated Change in fair value of warrant liabilities $ — $ 1,689,000 $ 1,689,000 Change in fair value of FPA liability — 612,025 612,025 Net income (loss) $ 279,522 $ (2,301,025 ) $ (2,021,503 ) Statement of Cashflows for the period ended September 30, 2020 (unaudited) As Reported Period Adjustment As Restated Change in fair value of warrant liabilities $ — $ 2,674,250 $ 2,674,250 Change in fair value of FPA liability — 534,235 534,235 Net income (loss) $ 58,360 $ (3,208,485 ) $ (3,150,125 ) Statement of Cashflows for the year ended December 31, 2020 As Reported Period Adjustment As Restated Change in fair value of warrant liabilities $ — $ 5,489,250 $ 5,489,250 Change in fair value of FPA liability — 1,641,212 1,641,212 Net income (loss) $ (1,091,958 ) $ (7,130,462 ) $ (8,222,420 )

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying financial statements are presented in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the SEC. 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, 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 statement 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. The Company will remain an emerging growth company until the earlier of (1) the last day of the fiscal year (a) following the fifth anniversary of the completion of its Initial Public Offering, (b) in which the Company has total annual gross revenue of at least $1.07 billion, or (c) in which the Company is deemed to be a “large accelerated filer,” which means the market value of its ordinary shares that is held by non-affiliates exceeds $700 million as of the prior June 30th, and (2) the date on which the Company has issued more than $1.0 billion in non-convertible debt securities during the prior three-year period. References herein to “emerging growth company” shall have the meaning associated with it in the JOBS Act. 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 expenses during the reporting periods. 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 events. Accordingly, the actual results could differ significantly from those estimates. Investments Held in Trust Account At December 31, 2020 and 2019, the assets held in the Trust Account were invested in money market funds. Warrant and FPA Liability (restated) The Company accounts for the Warrants and FPA as either equity-classified or liability-classified instruments based on an assessment of the specific terms of the Warrants and the FPA and applicable authoritative guidance in Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 480, Distinguishing Liabilities from Equity (“ASC 480”) and ASC 815, Derivatives and Hedging (“ASC 815”). The assessment considers whether the Warrants and FPA are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and meet all of the requirements for equity classification under ASC 815, including whether the Warrants and FPA are indexed to the Company’s own ordinary shares and whether the holders of the Warrants could potentially require “net cash settlement” in a circumstance outside of the Company’s control, among other conditions for equity classification. This assessment, which requires the use of professional judgment, is conducted at the time of issuance of the Warrants and execution of the FPA and as of each subsequent quarterly period end date while the Warrants and FPA are outstanding. For issued or modified warrants that meet all of the criteria for equity classification, such warrants are required to be recorded as a component of additional paid-in capital at the time of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, liability-classified warrants are required to be recorded at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in the estimated fair value of such warrants are recognized as a non-cash gain or loss on the statements of operations. The Company accounts for the Warrants and FPAs in accordance with ASC 815-40 under which the Warrants and FPAs do not meet the criteria for equity classification and must be recorded as liabilities. The fair value of the Public Warrants was initially estimated using a Monte Carlo simulation model with subsequent measurements estimated using the Public Warrants’ quoted market price. The Private Placement Warrants are valued using a Modified Black Scholes Option Pricing Model. The fair value of the FPAs has been estimated using a forward valuation model. See Note 8 to the Company’s financial statements included for further discussion of the pertinent terms of the Warrants for further discussion of the methodology used to determine the value of the Warrants and FPA. Class A Ordinary Shares Subject to Possible Redemption The Company accounts for its Class A ordinary shares subject to possible redemption in accordance with the guidance in ASC Topic 480 “Distinguishing Liabilities from Equity.” Class A ordinary shares subject to mandatory redemption is classified as a liability instrument and is measured at fair value. Conditionally redeemable ordinary shares (including ordinary shares that features redemption rights that is 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 Class A 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, at December 31, 2020 and 2019, Class A ordinary shares subject to possible redemption is presented as temporary equity, outside of the shareholders’ equity section of the Company’s balance sheets. Offering Costs Offering costs consist of legal, accounting, underwriting fees and other costs incurred through the Initial Public Offering that are directly related to the Initial Public Offering. Offering costs amounting to $10,224,407 were charged to shareholders’ equity upon the completion of the Initial Public Offering. $328,858 of the offering costs were immediately expensed through the Statement of Operations in connection with the initial valuation of the warrant liabilities. Income Taxes The Company accounts for income taxes under ASC Topic 740, “Income Taxes,” which 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 Cayman Islands is the Company’s major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. As of December 31, 2020 and 2019, there were no unrecognized tax benefits 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 is considered to be an exempted Cayman 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 Cayman Islands or the United States. As such, the Company’s tax provision was zero for the period presented. Net Income (Loss) per Ordinary Share (restated) Net income (loss) per share is computed by dividing net income (loss) by the weighted average number of ordinary shares outstanding for the period. 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, (ii) the exercise of the over-allotment option and (iii) Private Placement Warrants since the exercise of the warrants are contingent upon the occurrence of future events and the inclusion of such warrants would be anti-dilutive. The warrants are exercisable to purchase 14,075,000 shares of Class A ordinary shares in the aggregate. The Company’s statements of operations includes a presentation of income (loss) per share for ordinary shares subject to possible redemption in a manner similar to the two-class method of income (loss) per share. Net income per share, basic and diluted, for Class A redeemable ordinary shares is calculated by dividing the interest income earned on the Trust Account, by the weighted average number of Class A redeemable ordinary shares outstanding since original issuance. Net loss per share, basic and diluted, for Class B non-redeemable ordinary shares is calculated by dividing the net loss, adjusted for income attributable to Class A redeemable ordinary shares, by the weighted average number of Class B non-redeemable ordinary shares outstanding for the period. Class B non-redeemable ordinary shares includes the Founder Shares as these shares do not have any redemption features and do not participate in the income earned on the Trust Account. The following table reflects the calculation of basic and diluted net income (loss) per ordinary share (in dollars, except per share amounts): Year Ended December 31, 2020 2019 Redeemable Class A Ordinary Shares ​ ​ Numerator: Earnings allocable to Redeemable Class A Ordinary Shares ​ ​ Interest Income $ 644,101 $ 1,397,911 Net Earnings $ 644,101 $ 1,397,911 Denominator: Weighted Average Redeemable Class A Ordinary Shares ​ ​ Redeemable Ordinary Shares, Basic and Diluted 17,250,000 17,010,355 Earnings/Basic and Diluted Redeemable Class A Ordinary Shares $ 0.04 $ 0.08 Non-Redeemable Class B Ordinary Shares ​ ​ Numerator: Net (Loss) Income minus Redeemable Net Earnings ​ ​ Net (Loss) Income $ (8,222,420 ) $ (5,603,356 ) Redeemable Net Earnings (644,101 ) (1,397,911 ) Non-Redeemable Net Loss $ (8,866,521 ) $ (7,001,267 ) Denominator: Weighted Average Non-Redeemable Class B Ordinary Shares ​ ​ Non-Redeemable Class B Ordinary Shares, Basic and Diluted 5,562,500 4,911,815 Loss/Basic and Diluted Non-Redeemable Class B Ordinary Shares $ (1.59 ) $ (1.43 ) As of December 31, 2020 and 2019, basic and diluted shares are the same as there are no securities that are dilutive to the shareholders. 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 balance sheets, primarily due to their short-term nature. Fair Value Measurements (Restated) Fair value is defined as the price that would be received for sale of an asset or paid for transfer of a liability, in an orderly transaction between market participants at the measurement date. GAAP establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). These tiers include: • Level 1, defined as observable inputs such as quoted prices (unadjusted) for identical instruments in active markets; • Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and • Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. In some circumstances, the inputs used to measure fair value might be categorized within different levels of the fair value hierarchy. In those instances, the fair value measurement is categorized in its entirety in the fair value hierarchy based on the lowest level input that is significant to the fair value measurement. Derivative Financial Instruments (Restated) The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives in accordance with ASC Topic 815, “Derivatives and Hedging”. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value on the grant date and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date. Recent Accounting Standards Management does not believe that any recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s financial statements.

PUBLIC OFFERING

PUBLIC OFFERING	12 Months Ended
	Dec. 31, 2020
PUBLIC OFFERING [Abstract]
PUBLIC OFFERING	NOTE 4 — PUBLIC OFFERING Pursuant to the Initial Public Offering, the Company sold 17,250,000 Units at a purchase price of $10.00 per Unit, inclusive of 2,250,000 Units sold to the underwriters on August 2, 2019 upon the underwriters’ election to fully exercise their over-allotment option. Each Unit consists of one Class A ordinary share and one-half of one redeemable warrant (“Public Warrant”). Each whole Public Warrant entitles the holder to purchase one Class A ordinary share at a price of $11.50 per share, subject to adjustment (see Note 8).

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2020
RELATED PARTY TRANSACTIONS [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 5 — RELATED PARTY TRANSACTIONS Founder Shares In December 2018, the Sponsor purchased 3,450,000 shares (the “Founder Shares”) of the Company’s Class B ordinary shares for an aggregate price of $25,000. On February 8, 2019, the Company completed a sub-division of its Class B ordinary shares, pursuant to which the Founder Shares were sub-divided into 4,312,500 shares with a par value of $0.00008 per share. All share and per-share amounts have been retroactively restated to reflect the sub-division. On July 9, 2019, the Company issued 1,250,000 Founder Shares to the Sponsor in connection with the forward purchase agreement (see Note 5) for par value, or $100, resulting in a total of 5,562,500 Founder Shares issued and outstanding of which an aggregate of up to 562,500 shares were subject to forfeiture to the extent that the underwriters’ over-allotment option was not exercised in full or in part, so that the initial shareholders would own, on an as-converted basis, 20% of the Company’s issued and outstanding shares after the Initial Public Offering (assuming no purchase by the initial shareholders of any Public Shares in the Initial Public Offering). As a result of the underwriters’ election to fully exercise their over-allotment option, 562,500 Founder Shares are no longer subject to forfeiture. The Founder Shares will automatically convert into Class A ordinary shares upon consummation of a Business Combination on a one-for-one basis, subject to adjustments as described in Note 7. The initial shareholders have agreed, subject to limited exceptions, not to transfer, assign or sell any of their Founder Shares until the earlier of (i) one year after the completion of the Company’s Business Combination or (ii) the date on which the Company completes a liquidation, merger, share exchange or other similar transaction after the Company’s Business Combination that results in all of the Company’s shareholders having the right to exchange their Class A ordinary shares for cash, securities or other property. Notwithstanding the foregoing, if the closing price of the Company’s Class A ordinary shares equals or exceeds $12.00 per share (as adjusted for share splits, share dividends, reorganizations, recapitalizations and the like) for any 20 trading days within any 30-trading day period commencing at least 150 days after the Company’s Business Combination, the Founder Shares will be released from the lock-up. Private Placement (restated) Simultaneously with the closing of the Initial Public Offering, the Sponsor purchased an aggregate of 5,000,000 Private Placement Warrants at a price of $1.00 per Private Placement Warrant, for an aggregate purchase price of $5,000,000. On August 2, 2019, in connection with the underwriters’ exercise of the over-allotment option in full, the Company sold an additional 450,000 Private Placement Warrants at a price of $1.00 per Private Placement Warrant, for an aggregate purchase price of $450,000. Each Private Placement Warrant is exercisable to purchase one Class A ordinary share at a price of $11.50 per share. A portion of the proceeds from the Private Placement Warrants were added to the proceeds from the Initial Public Offering held in the Trust Account. If the Company does not complete a Business Combination within the Combination Period, the proceeds of 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 and all underlying securities will expire worthless. At the date of the IPO, the fair value of the Private Placement Warrants was $0.62. The difference between the purchase price of $1 and the fair value at the IPO date of $0.62 was recorded within equity as a contribution in excess of the fair value of the Private Placement Warrants. Administrative Support Agreement The Company entered into an agreement whereby, commencing on July 16, 2019 and continuing through the earlier of the Company’s consummation of a Business Combination and its liquidation, the Company will pay an affiliate of the Sponsor a total of $10,000 per month for office space, secretarial and administrative support. For the year ended December 31, 2020 and 2019, the Company incurred $120,000 and $60,000, respectively, in fees for these services. As of December 31, 2020 and 2019, $10,000 and $20,000 of such fees, respectively, are included in accounts payable and accrued expenses in the accompanying balance sheets. Advance from Related Party The Sponsor advanced the Company an aggregate of $32,313 to cover expenses related to the Initial Public Offering. The advances were non-interest bearing and due on demand. In January 2019, the advances were converted into a promissory note issued to the Sponsor (see below). Promissory Note – Related Party In January 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 Promissory Note was non-interest bearing and payable on the earlier of December 31, 2019 or the completion of the Initial Public Offering. In January 2019, the Company transferred its outstanding advance from a related party in the amount of $32,313 into the Promissory Note. The outstanding balance of $254,595 under the Promissory Note was repaid as of December 31, 2019. Additionally, on December 30, 2020, the Sponsor deposited $100,000 into the operating bank account of the Company for working capital. This amount is outstanding as of December 31, 2020. Related Party Loans In order to finance transaction costs in connection with a Business Combination, the Sponsor or an affiliate of the Sponsor may, but is not obligated to, loan the Company funds as may be required (“Working Capital Loans”). If the Company completes a Business Combination, the Company would repay the Working Capital Loans out of the proceeds of the Trust Account released to the Company. Otherwise, the Working Capital Loans would be repaid only out of funds held outside the Trust Account. In the event that a Business Combination does not close, the Company may use a portion of proceeds held outside the Trust Account to repay the Working Capital Loans but no proceeds held in the Trust Account would be used to repay the Working Capital Loans. Except for the foregoing, the terms of such Working Capital Loans, if any, have not been determined and no written agreements exist with respect to such loans. The Working Capital Loans would either be repaid upon consummation of a Business Combination or, at the lender’s discretion, up to $2,000,000 of such Working Capital Loans may be convertible into warrants of the post Business Combination entity at a price of $1.00 per warrant. The warrants would be identical to the Private Placement Warrants. As of December 31, 2020 and 2019, no amounts were borrowed under the Working Capital Loans.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2020
COMMITMENTS AND CONTINGENCIES [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 6 — COMMITMENTS AND CONTINGENCIES Risks and Uncertainties Management is continuing to evaluate the impact of the COVID-19 pandemic and has concluded that while it is reasonably possible that the virus 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 these financial statements. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Registration Rights Pursuant to a registration rights agreement entered into on July 11, 2019, the holders of the Private Placement Warrants, the warrants that may be issued upon conversion of the Working Capital Loans, and the Founder Shares are entitled to registration rights with respect to such warrants and the ordinary shares underlying such warrants and Founder Shares. The holders of these securities are entitled to make up to three demands, excluding short form demands, that the Company register such securities for sale under the Securities Act. In addition, the holders will have certain “piggy-back” registration rights with respect to registration statements filed subsequent to the completion of a Business Combination. The Company will bear the expenses incurred in connection with the filing of any such registration statements. Underwriting Agreement The Company granted the underwriters a 45-day option from the date of Initial Public Offering to purchase up to 2,250,000 additional Units to cover over-allotments, if any, at the Initial Public Offering price less the underwriting discounts and commissions. In connection with the underwriters’ exercise of the over-allotment option in full on August 2, 2019, the underwriters purchased all 2,250,000 additional Units. The underwriters are entitled to a deferred fee of $6,037,500, which will become payable to them from the amounts held in the Trust Account solely in the event that the Company completes a Business Combination, subject to the terms of the underwriting agreement. Forward Purchase Agreement On July 9, 2019, SC Health Group Limited, an affiliate of the Sponsor, entered into a forward purchase agreement with the Company which provides for the purchase by SC Health Group Limited of an aggregate of 5,000,000 Class A ordinary shares, plus an aggregate of 1,250,000 redeemable warrants, each to purchase one Class A ordinary share at $11.50 per share, for an aggregate purchase price of $50,000,000, or $10.00 per Class A ordinary share and accompanying fraction of a warrant in a private placement to close concurrently with the closing of a Business Combination. On July 9, 2019, the Company issued 1,250,000 Founder Shares to the Sponsor in connection with the forward purchase agreement for par value, or $100, of which such shares will be transferred to SC Health Group Limited. The obligations under the forward purchase agreement do not depend on whether any Class A ordinary shares are redeemed by the Company’s public shareholders.

SHAREHOLDERS' EQUITY

SHAREHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2020
SHAREHOLDERS' EQUITY [Abstract]
SHAREHOLDERS' EQUITY	NOTE 7 — SHAREHOLDERS’ EQUITY (restated) Preference Shares Class A Ordinary Shares Class B Ordinary Shares Holders of Class B ordinary shares will have the right to elect the Company’s directors prior to or in connection with the completion of a Business Combination. Holders of Class A ordinary shares and Class B ordinary shares will vote together as a single class on all other matters submitted to a vote of shareholders, except as required by law. The Class B ordinary shares will automatically convert into Class A ordinary shares at the time of a Business Combination on a one-for-one basis, subject to adjustment as follows. The Class B ordinary shares will automatically convert into Class A ordinary shares on the first business day following the consummation of a Business Combination at a ratio such that the total number of Class A ordinary shares issuable upon conversion of all Founder Shares will equal, in the aggregate, on an as-converted basis, 20% of the total number of Class A ordinary shares outstanding upon completion of this offering, plus the total number of Class A ordinary shares issued or deemed issued or issuable upon conversion or exercise of any equity-linked securities or rights issued or deemed issued, by the Company in connection with or in relation to the consummation of a Business Combination, excluding any Class A ordinary shares or equity-linked securities exercisable for or convertible into Class A ordinary shares issued, or to be issued, to any seller in a Business Combination and any warrants issued in a private placement to the Sponsor or an affiliate of the Sponsor upon conversion of Working Capital Loans.

WARRANTS

WARRANTS	12 Months Ended
	Dec. 31, 2020
WARRANTS [Abstract]
WARRANTS	NOTE 8 — WARRANTS (restated) Warrants The Company will not be obligated to deliver any Class A ordinary shares pursuant to the exercise of a Public Warrant and will have no obligation to settle such Public Warrant exercise unless a registration statement under the Securities Act with respect to the Class A ordinary shares underlying the Public Warrants is then effective and a prospectus relating thereto is current, subject to the Company satisfying its obligations described below with respect to registration. No warrant will be exercisable and the Company will not be obligated to issue a Class A ordinary share upon exercise of a Public Warrant unless the Class A ordinary share issuable upon such warrant exercise has been registered, qualified or deemed to be exempt under the securities laws of the state of residence of the registered holder of the warrants. The Company has agreed that as soon as practicable, but in no event later than thirty (30) business days after the closing of a Business Combination, it will use its best efforts to file with the SEC a registration statement for the registration, under the Securities Act, of the Class A ordinary shares issuable upon exercise of the Public Warrants. The Company will use its best efforts to cause the same to become effective and to maintain the effectiveness of such registration statement, and a current prospectus relating thereto, until the expiration of the warrants in accordance with the provisions of the warrant agreement. If a registration statement covering the Class A ordinary shares issuable upon exercise of the warrants is not effective by the sixtieth (60th) day after the closing of a Business Combination, warrant holders may, until such time as there is an effective registration statement and during any period when the Company will have failed to maintain an effective registration statement, exercise warrants on a “cashless basis” in accordance with Section 3(a)(9) of the Securities Act or another exemption. Redemption of Warrants for Cash. • in whole and not in part; • at a price of $0.01 per warrant; • upon not less than 30 days’ prior written notice of redemption; and • if, and only if, the reported last sales price of the Company’s Class A ordinary shares equals or exceeds $18.00 per share for any 20 trading days within a 30-trading day period ending on the third trading day prior to the date on which the Company sends the notice of redemption to the warrant holders. If and when the warrants become redeemable by the Company, the Company may exercise its redemption right even if it is unable to register or qualify the underlying securities for sale under all applicable state securities laws. Redemption of Warrants for Class A Ordinary Shares. • in whole and not in part; • at a price equal to a number of Class A ordinary shares to be determined, based on the redemption date and the fair market value of the Company’s Class A ordinary shares; • upon a minimum of 30 days’ prior written notice of redemption; • if, and only if, the last reported sale price of the Company’s Class A ordinary shares equals or exceeds $10.00 per share (as adjusted for share splits, share dividends, reorganizations, recapitalizations and the like) on the trading day prior to the date on which the Company sends the notice of redemption to the warrant holders; • if, and only if, the Private Placement Warrants are also concurrently exchanged at the same price (equal to a number of Class A ordinary shares) as the outstanding Public Warrants; and • if, and only if, there is an effective registration statement covering the Class A ordinary shares issuable upon exercise of the warrants and a current prospectus relating thereto available throughout the 30-day period after written notice of redemption is given If the Company calls the Public Warrants for redemption, management will have the option to require any holder that wishes 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 share dividend, or recapitalization, reorganization, merger or consolidation. However, the warrants will not be adjusted for issuance 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 the respect to such warrants. Accordingly, the warrants may expire worthless. In addition, if (x) the Company issues additional Class A ordinary shares or equity-linked securities for capital raising purposes in connection with the closing of a Business Combination at an issue price or effective issue price of less than $9.20 per ordinary share (with such issue price or effective issue price to be determined in good faith by the Company) and, (i) in the case of any such issuance to the Sponsor or its affiliates, without taking into account any Founder Shares held by the Sponsor or such affiliates, as applicable, prior to such issuance, and (ii) to the extent that such issuance is made to SIN Capital Group Pte. Ltd., an affiliate of the Company and the Sponsor or its affiliates, without taking into account the transfer of Founder Shares or Private Placement Warrants (including if such transfer is effectuated as a surrender to the Company and subsequent reissuance by the Company) by the Sponsor in connection with 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 a Business Combination on the date of the consummation of a Business Combination (net of redemptions), and (z) the volume weighted average trading price of our Class A ordinary shares during the 20 trading day period starting on the trading day prior to the day on which the Company consummates a Business Combination (such price, the “Market Value”) is below $9.20 per share, the exercise price of the warrants will be adjusted (to the nearest cent) to be equal to 115% of the higher of the Market Value and the Newly Issued Price, and the $18.00 per share redemption trigger price will be adjusted (to the nearest cent) to be equal to 180% of the higher of the Market Value and the Newly Issued Price. 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 and the Class A ordinary shares issuable upon the exercise of the Private Placement Warrants will not be transferable, assignable or salable 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 (for cash) 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.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 31, 2020
FAIR VALUE MEASUREMENTS [Abstract]
FAIR VALUE MEASUREMENTS	NOTE 9 — FAIR VALUE MEASUREMENTS (restated) 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 Company classifies its U.S. Treasury and equivalent securities as held-to-maturity in accordance with ASC Topic 320 “Investments - Debt and Equity Securities.” Held-to-maturity securities are those securities which the Company has the ability and intent to hold until maturity. Held-to-maturity treasury securities are recorded at amortized cost on the accompanying balance sheets and adjusted for the amortization or accretion of premiums or discounts. At December 31, 2020, assets held in the Trust Account were comprised of $174,542,012 in money market funds, which are invested in U.S. Treasury Securities. At December 31, 2019, assets held in the Trust Account were comprised of $173,897,911 in money market funds, which are invested in U.S. Treasury Securities, During the year ended December 31, 2020 and 2019, the Company did not withdraw any interest income from the Trust Account. The following table presents information about the Company’s assets and liabilities that are measured at fair value on a recurring basis at December 31, 2020 and 2019 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value. The gross holding gains and fair value of held-to-maturity securities at December 31, 2020 and 2019 are as follows: Description Level December 31, 2020 December 31, 2019 Assets: Marketable securities held in Trust Account – U.S. Treasury Securities Money Market Fund 1 $ 174,542,012 $ 173,897,911 Liabilities: Private Placement Warrants 3 $ 7,412,000 $ 5,286,500 Public Warrants 1 11,643,750 8,280,000 Forward Purchase Agreement Liability 3 2,950,567 1,309,355 The Warrants and FPA were accounted for as liabilities in accordance with ASC 815-40 and are presented within warrant liabilities on the balance sheet. The warrant liabilities are measured at fair value at inception and on a recurring basis, with changes in fair value presented within change in fair value of warrant liabilities in the consolidated statement of operations. Initial Measurement The Company established the initial fair value for the private and public warrants and the FPA on July 16, 2019, the date of the Company’s Initial Public Offering, using various valuation methodologies. The Private Placement Warrants were initially measured using a Black-Scholes, the public warrants were initially measured using a Monte Carlo simulation, and the FPA was initially measured using a forward valuation model. The initial measurement of the liabilities was classified as Level 3 due to the use of unobservable inputs. The key inputs into the Black-Scholes Model for the Private Placement Warrants were as follows at initial measurement: Input July 16, 2019 (Initial Measurement) Risk-free interest rate 1.92 % Time to Maturity (Years) 5.75 Implied volatility 14.00 % Exercise price $ 11.50 Implied Stock Price $ 9.51 On July 16, 2019, the Private Placement Warrants were determined to be $0.62 per warrant for an aggregate value of $3.1 million. The key inputs into the Monte Carlo Simulation for the Public Warrants were as follows at initial measurement: Input July 16, 2019 (Initial Measurement) Risk-free interest rate 1.92 % Time to Maturity (Years) 5.75 Implied volatility 15.00 % SPAC comparable volatility 10.00 % Exercise price $ 11.50 Implied Stock Price $ 9.51 On July 16, 2019, the Public Warrants were determined to be $0.61 per warrant for an aggregate value of $4.6 million. The key inputs into the forward valuation model for the FPA were as follows at initial measurement: Input July 16, 2019 (Initial Measurement) Risk-free interest rate 1.92 % Volatility Range 5 - 14 % Time to Maturity (Years) 5.75 Forward Purchase Price $ 10.00 Implied Stock Price Range $ 9.53 – 9.86 On July 16, 2019, the FPA was determined to be $0.00 per unit for an aggregate value of $0. Subsequent Measurement The Warrants are measured at fair value on a recurring basis. The subsequent measurement of the private warrants is performed using Black-Scholes Model. The public warrants are subsequently measured at the trading stock price at the end of the reporting period. The FPA is subsequently measured using the forward valuation model. As of December 31, 2020, the aggregate values of the Private Placement Warrants, Public Warrants, and FPA were $7.4 million, $11.6 million, and $3.0 million, respectively. The following table presents the changes in the fair value of warrant liabilities: ​ Forward Purchase Agreement Private Placement Warrants Public Warrants Total Warrant Liabilities Fair value as of December 10, 2018 (Inception) $ — $ — $ — $ — Initial measurement on July 16, 2019 (IPO) — 3,100,000 4,575,000 7,675,000 Measurement on August 2, 2019 (Over-Allotment) — 279,000 686,250 965,250 Change in valuation inputs or other assumptions 1,309,355 1,907,500 3,018,750 4,926,250 Fair value as of December 31, 2019 1,309,355 5,286,500 8,280,000 13,566,500 Change in valuation inputs or other assumptions 1,641,212 2,125,500 3,363,750 5,489,250 Fair value as of December 31, 2020 $ 2,950,567 $ 7,412,000 $ 11,643,750 $ 19,055,750 Due to the use of quoted prices in an active market (Level 1) to measure the fair value of the Public Warrants, subsequent to initial measurement, the Company had transfers out of Level 3 totaling $5,261,250 during the period from July 16, 2019 through December 31, 2019.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2020
SUBSEQUENT EVENTS [Abstract]
SUBSEQUENT EVENTS	NOTE 10 — SUBSEQUENT EVENTS The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the financial statements were issued. Based upon this review, other than as describe below, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements. On January 5, 2021, the Company announced that it had entered into a non-binding letter of intent (the “Letter of Intent”) with a next generation technology developer (the “Target”) relating to a proposed business combination transaction. The Target has developed a technology targeting consumer healthcare applications, and the Company believes the Target is a compelling investment opportunity given its cutting-edge technology and commercial opportunity. Completion of the proposed transaction is subject to the completion of due diligence, the negotiation and execution of a definitive agreement and satisfaction of the conditions therein, including approval of the transaction by the Company’s shareholders. On January 12, 2021, the Company held an extraordinary general meeting pursuant to which the Company’s shareholders approved extending the Combination Period to the Extension Date. On March 19, 2021, the Company entered into a Business Combination Agreement and Plan of Merger (the “Business Combination Agreement”), by and among Rockley Photonics Limited, a company incorporated under the laws of England and Wales with comp any number 08683015 (the “Rockley”), Rockley Photonics Holdings Limited, an exempted company incorporated in the Cayman Islands with limited liability (“HoldCo”), and Rockley Mergersub Limited, an exempted company incorporated in the Cayman Islands with limited liability and a direct wholly owned subsidiary of HoldCo (“Merger Sub”). The Business Combination Agreement and the transactions contemplated thereby (the “Rockley Business Combination”) were approved by our board of directors and the boards of directors of each of HoldCo, Merger Sub and Rockley. The Business Combination Agreement provides for, among other things, the following transactions on the closing date: (i) the Company carries out a scheme of arrangement in the UK courts pursuant to which all of the Company’s shares (including those issued prior to the scheme as a result of the conversion of convertible loan notes and the exercise of warrants) will be cancelled or transferred by the Company’s shareholders in exchange for shares in HoldCo; (ii) the holders of options over shares in the Company will be invited to roll their options into new options over shares in HoldCo; (iii) to the extent convertible loan notes issued by the Company do not convert into shares in the Company prior to the effectiveness of the scheme described in clause (i) above, such notes will, depending on which form the scheme of arrangement takes, either be (a) novated to HoldCo (resulting in HoldCo becoming responsible to issue HoldCo ordinary shares on exercise) and the consideration for the novation shall be an inter-company loan between the Company and HoldCo, or (b) acquired by HoldCo in exchange for the issue of new convertible loan notes by HoldCo to each convertible loan note holder; (iv) the holders of warrants over shares in the Company (other than warrants that by their terms will be replicated at HoldCo in exchange for market value consideration) will be notified that if they do not exercise their warrants for shares in the Company prior to the effectiveness of the scheme described in clause (i) above, then those warrants will lapse; (v) HoldCo will complete a ‘stock-split’ to prepare its share capital for Merger Sub’s merger into SC Health; (vi) certain investors will subscribe for and purchase an aggregate of $150,000,000 of shares in HoldCo; (vii) Merger Sub will merge with and into SC Health, with SC Health surviving the merger and becoming a direct wholly-owned subsidiary of HoldCo; and (viii) the shares and warrants in SC Health will be exchanged for shares and warrants in HoldCo. In accordance with the terms and subject to the conditions of the Business Combination Agreement, (i) the existing holders of securities in the Company will exchange their securities for new securities in HoldCo; and (ii) HoldCo will split its stock such that the number of shares in (together with any other securities in or convertible for securities in) HoldCo after the stock split will be equal to $1,148,114,113 divided by $10.00. Certain PIPE investors will subscribe for shares in HoldCo and the warrants in SC Health (each $10.00 shares) will then be exchanged for shares in HoldCo. Concurrently with the execution of the Business Combination Agreement, the Company and HoldCo entered into subscription agreements (the “Investor Subscription Agreements”) with certain investors and individuals, including, among others, SC Health Group Limited (an affiliate of the Sponsor), Medtronic, Senvest Management LLC and UBS O’Connor. Pursuant to the Investor Subscription Agreements, each investor agreed to subscribe for and purchase, and HoldCo agreed to issue and sell an aggregate of $150,000,000 shares in HoldCo, which will take effect immediately prior to the closing of the Rockley Business Combination. Previously the Company had entered into a forward purchase agreement with SC Health Group Limited which provided for the purchase by SC Health Group Limited of an aggregate of 5,000,000 Class A ordinary shares, plus an aggregate of 1,250,000 redeemable warrants to purchase one Class A ordinary share at $11.50 per share, for an aggregate purchase price of $50,000,000, or $10.00 per Class A ordinary share and accompanying fraction of a warrant in a private placement to close concurrently with the closing of our initial business combination. As part of the Rockley Business Combination, the Company agreed with SC Health Group Limited that the Forward Purchase Agreement should be terminated and instead of purchasing $50,000,000 of Class A ordinary shares pursuant to the forward purchase agreement, SC Health Group Limited would instead enter into the Investor Subscription Agreement referenced above and, pursuant to that agreement, has agreed to purchase an aggregate of $50,000,000 shares in HoldCo.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Basis of Presentation	Basis of Presentation The accompanying financial statements are presented in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the SEC.
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 expenses during the reporting periods. 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 events. Accordingly, the actual results could differ significantly from those estimates.
Investments Held in Trust Account	Investments Held in Trust Account At December 31, 2020 and 2019, the assets held in the Trust Account were invested in money market funds.
Warrant and FPA Liability	Warrant and FPA Liability (restated) The Company accounts for the Warrants and FPA as either equity-classified or liability-classified instruments based on an assessment of the specific terms of the Warrants and the FPA and applicable authoritative guidance in Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 480, Distinguishing Liabilities from Equity (“ASC 480”) and ASC 815, Derivatives and Hedging (“ASC 815”). The assessment considers whether the Warrants and FPA are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and meet all of the requirements for equity classification under ASC 815, including whether the Warrants and FPA are indexed to the Company’s own ordinary shares and whether the holders of the Warrants could potentially require “net cash settlement” in a circumstance outside of the Company’s control, among other conditions for equity classification. This assessment, which requires the use of professional judgment, is conducted at the time of issuance of the Warrants and execution of the FPA and as of each subsequent quarterly period end date while the Warrants and FPA are outstanding. For issued or modified warrants that meet all of the criteria for equity classification, such warrants are required to be recorded as a component of additional paid-in capital at the time of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, liability-classified warrants are required to be recorded at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in the estimated fair value of such warrants are recognized as a non-cash gain or loss on the statements of operations. The Company accounts for the Warrants and FPAs in accordance with ASC 815-40 under which the Warrants and FPAs do not meet the criteria for equity classification and must be recorded as liabilities. The fair value of the Public Warrants was initially estimated using a Monte Carlo simulation model with subsequent measurements estimated using the Public Warrants’ quoted market price. The Private Placement Warrants are valued using a Modified Black Scholes Option Pricing Model. The fair value of the FPAs has been estimated using a forward valuation model. See Note 8 to the Company’s financial statements included for further discussion of the pertinent terms of the Warrants for further discussion of the methodology used to determine the value of the Warrants and FPA.
Class A Ordinary Shares Subject to Possible Redemption	Class A Ordinary Shares Subject to Possible Redemption The Company accounts for its Class A ordinary shares subject to possible redemption in accordance with the guidance in ASC Topic 480 “Distinguishing Liabilities from Equity.” Class A ordinary shares subject to mandatory redemption is classified as a liability instrument and is measured at fair value. Conditionally redeemable ordinary shares (including ordinary shares that features redemption rights that is 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 Class A 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, at December 31, 2020 and 2019, Class A ordinary shares subject to possible redemption is presented as temporary equity, outside of the shareholders’ equity section of the Company’s balance sheets.
Offering Costs	Offering Costs Offering costs consist of legal, accounting, underwriting fees and other costs incurred through the Initial Public Offering that are directly related to the Initial Public Offering. Offering costs amounting to $10,224,407 were charged to shareholders’ equity upon the completion of the Initial Public Offering. $328,858 of the offering costs were immediately expensed through the Statement of Operations in connection with the initial valuation of the warrant liabilities.
Income Taxes	Income Taxes The Company accounts for income taxes under ASC Topic 740, “Income Taxes,” which 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 Cayman Islands is the Company’s major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. As of December 31, 2020 and 2019, there were no unrecognized tax benefits 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 is considered to be an exempted Cayman 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 Cayman Islands or the United States. As such, the Company’s tax provision was zero for the period presented.
Net Income (Loss) per Ordinary Share	Net Income (Loss) per Ordinary Share (restated) Net income (loss) per share is computed by dividing net income (loss) by the weighted average number of ordinary shares outstanding for the period. 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, (ii) the exercise of the over-allotment option and (iii) Private Placement Warrants since the exercise of the warrants are contingent upon the occurrence of future events and the inclusion of such warrants would be anti-dilutive. The warrants are exercisable to purchase 14,075,000 shares of Class A ordinary shares in the aggregate. The Company’s statements of operations includes a presentation of income (loss) per share for ordinary shares subject to possible redemption in a manner similar to the two-class method of income (loss) per share. Net income per share, basic and diluted, for Class A redeemable ordinary shares is calculated by dividing the interest income earned on the Trust Account, by the weighted average number of Class A redeemable ordinary shares outstanding since original issuance. Net loss per share, basic and diluted, for Class B non-redeemable ordinary shares is calculated by dividing the net loss, adjusted for income attributable to Class A redeemable ordinary shares, by the weighted average number of Class B non-redeemable ordinary shares outstanding for the period. Class B non-redeemable ordinary shares includes the Founder Shares as these shares do not have any redemption features and do not participate in the income earned on the Trust Account. The following table reflects the calculation of basic and diluted net income (loss) per ordinary share (in dollars, except per share amounts): Year Ended December 31, 2020 2019 Redeemable Class A Ordinary Shares ​ ​ Numerator: Earnings allocable to Redeemable Class A Ordinary Shares ​ ​ Interest Income $ 644,101 $ 1,397,911 Net Earnings $ 644,101 $ 1,397,911 Denominator: Weighted Average Redeemable Class A Ordinary Shares ​ ​ Redeemable Ordinary Shares, Basic and Diluted 17,250,000 17,010,355 Earnings/Basic and Diluted Redeemable Class A Ordinary Shares $ 0.04 $ 0.08 Non-Redeemable Class B Ordinary Shares ​ ​ Numerator: Net (Loss) Income minus Redeemable Net Earnings ​ ​ Net (Loss) Income $ (8,222,420 ) $ (5,603,356 ) Redeemable Net Earnings (644,101 ) (1,397,911 ) Non-Redeemable Net Loss $ (8,866,521 ) $ (7,001,267 ) Denominator: Weighted Average Non-Redeemable Class B Ordinary Shares ​ ​ Non-Redeemable Class B Ordinary Shares, Basic and Diluted 5,562,500 4,911,815 Loss/Basic and Diluted Non-Redeemable Class B Ordinary Shares $ (1.59 ) $ (1.43 ) As of December 31, 2020 and 2019, basic and diluted shares are the same as there are no securities that are dilutive to the shareholders.
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 balance sheets, primarily due to their short-term nature.
Fair Value Measurements	Fair Value Measurements (Restated) Fair value is defined as the price that would be received for sale of an asset or paid for transfer of a liability, in an orderly transaction between market participants at the measurement date. GAAP establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). These tiers include: • Level 1, defined as observable inputs such as quoted prices (unadjusted) for identical instruments in active markets; • Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and • Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. In some circumstances, the inputs used to measure fair value might be categorized within different levels of the fair value hierarchy. In those instances, the fair value measurement is categorized in its entirety in the fair value hierarchy based on the lowest level input that is significant to the fair value measurement.
Derivative Financial Instruments	Derivative Financial Instruments (Restated) The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives in accordance with ASC Topic 815, “Derivatives and Hedging”. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value on the grant date and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date.
Recent Accounting Pronouncements	Recent Accounting Standards Management does not believe that any recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s financial statements.

RESTATEMENT OF PREVIOUSLY ISS_2

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Tables)	12 Months Ended
	Dec. 31, 2020
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS [Abstract]
Effect of Restatement on Financial Statements	The following summarizes the effect of the Restatement on each financial statement line item for each period presented herein, each prior interim period of the current fiscal year, and as of the date of the Company’s consummation of its IPO. Balance Sheet as of July 16, 2019 As Reported Period Adjustment As Restated Warrant Liabilities $ — $ 7,675,000 $ 7,675,000 Total Liabilities 5,996,720 7,675,000 13,671,720 Ordinary shares subject to redemption 141,035,230 (7,675,000 ) 133,360,230 Class A Ordinary Shares 90 76 166 Additional paid-in capital $ 5,002,328 $ 288,038 $ 5,290,366 Retained earnings (Accumulated deficit) (2,856 ) (288,114 ) (290,970 ) Total Stockholders’ Equity $ 5,000,007 $ - $ 5,000,007 Number of shares subject to possible redemption 14,103,523 (767,500 ) 13,336,023 Balance Sheet as of September 30, 2019 (unaudited) As Reported Period Adjustment As Restated Warrant Liabilities $ — $ 16,944,500 $ 16,944,500 FPA Liability — 1,325,333 1,325,333 Total Liabilities 6,075,351 18,269,833 24,345,184 Ordinary shares subject to redemption 163,320,810 (18,269,830 ) 145,050,980 Class A Ordinary Shares 92 182 274 Additional paid-in capital $ 4,429,246 $ 9,955,256 $ 14,384,502 Retained earnings (Accumulated deficit) 570,225 (9,955,441 ) (9,385,216 ) Total Stockholders’ Equity $ 5,000,008 $ (3 ) $ 5,000,005 - Number of shares subject to possible redemption 16,332,081 (1,826,983 ) 14,505,098 Balance Sheet as of December 31, 2019 As Reported Period Adjustment As Restated Warrant Liabilities $ — $ 13,566,500 $ 13,566,500 FPA Liability — 1,309,355 1,309,355 Total Liabilities 6,087,782 14,875,855 20,963,637 Ordinary shares subject to redemption 163,706,190 (14,875,850 ) 148,830,340 Class A Ordinary Shares 88 149 237 Additional paid-in capital $ 4,043,870 $ 6,561,309 $ 10,605,179 Retained earnings (Accumulated deficit) $ 955,607 $ (6,561,463 ) $ (5,605,856 ) Total Stockholders’ Equity $ 5,000,010 $ (5 ) $ 5,000,005 - Number of shares subject to possible redemption 16,370,619 (1,487,585 ) 14,883,034 Statement of Operations for the three months ended September 30, 2019 (unaudited) As Reported Period Adjustment As Restated Transaction costs allocable to warrant liabilities $ — $ (325,858 ) $ (325,858 ) Change in fair value of warrant liabilities — (8,304,250 ) (8,304,250 ) Change in fair value of FPA liability — (1,325,333 ) (1,325,333 ) Net income $ 572,845 $ (9,955,441 ) $ (9,382,596 ) Basic and diluted net loss per share, Class B $ (0.02 ) $ (1.83 ) $ (1.85 ) Statement of Operations for the nine months ended September 30, 2019 (unaudited) As Reported Period Adjustment As Restated Transaction costs allocable to warrant liabilities $ — $ (325,858 ) $ (325,858 ) Change in fair value of warrant liabilities — (8,304,250 ) (8,304,250 ) Change in fair value of FPA liability — (1,325,333 ) (1,325,333 ) Net income $ 572,725 $ (9,955,441 ) $ (9,382,716 ) Basic and diluted net loss per share, Class B $ (0.03 ) $ (2.12 ) $ (2.15 ) Statement of Operations for the year ended December 31, 2019 As Reported Period Adjustment As Restated Transaction costs allocable to warrant liabilities $ — $ (325,858 ) $ (325,858 ) Change in fair value of warrant liabilities — (4,926,250 ) (4,926,250 ) Change in fair value of FPA liability — (1,309,355 ) (1,309,355 ) Net income $ 958,107 $ (6,561,463 ) $ (5,603,356 ) Basic and diluted net loss per share, Class B $ (0.09 ) $ (1.34 ) $ (1.43 ) Statement of Cash Flows for the period ended September 30, 2019 (unaudited) As Reported Period Adjustment As Restated Change in fair value of warrant liabilities $ — $ 8,304,250 $ 8,304,250 Change in fair value of FPA liability — 1,325,333 1,325,333 Transaction costs allocable to warrant liabilities — 325,858 325,858 Net income (loss) $ 572,725 $ (9,955,441 ) $ (9,382,716 ) Initial classification of warrant liabilities $ — $ 8,640,250 $ 8,640,250 Initial classification of ordinary shares subject to possible redemption $ 162,747,730 $ (8,640,250 ) $ 154,107,480 Change in ordinary shares subject to possible redemption $ 958,460 $ (6,235,600 ) $ (5,277,140 ) Statement of Cash Flows for the year ended December 31, 2019 As Reported Period Adjustment As Restated Change in fair value of warrant liabilities $ — $ 4,926,250 $ 4,926,250 Change in fair value of FPA liability — 1,309,355 1,309,355 Transaction costs allocable to warrant liabilities — 325,858 325,858 Net income (loss) $ 958,107 $ (6,561,463 ) $ (5,603,356 ) Initial classification of warrant liabilities $ — $ 8,640,250 $ 8,640,250 Initial classification of ordinary shares subject to possible redemption $ 162,747,730 $ (8,640,250 ) $ 154,107,480 Change in ordinary shares subject to possible redemption $ 958,460 $ (6,235,600 ) $ (5,277,140 ) Balance Sheet as of March 31, 2020 (unaudited) As Reported Period Adjustment As Restated Warrant Liabilities $ — $ 13,512,000 $ 13,512,000 FPA Liability — 1,469,453 1,469,453 Total Liabilities 6,162,362 14,981,453 21,143,815 Ordinary shares subject to redemption 164,051,550 (14,981,450 ) 149,070,100 Class A Ordinary Shares 84 150 234 Additional paid-in capital $ 3,698,514 $ 6,666,908 $ 10,365,422 Retained earnings $ 1,300,963 $ (6,667,061 ) $ (5,366,098 ) Total Stockholders’ Equity $ 5,000,006 $ (3 ) $ 5,000,003 - Number of shares subject to possible redemption 16,405,155 (1,498,145 ) 14,907,010 Balance Sheet as of June 30, 2020 (unaudited) As Reported Period Adjustment As Restated Warrant Liabilities $ — $ 15,255,500 $ 15,255,500 FPA Liability — 1,921,380 1,921,380 Total Liabilities 6,051,273 17,176,880 23,228,153 Ordinary shares subject to redemption 163,985,720 (17,176,880 ) 146,808,840 Class A Ordinary Shares 85 172 257 Additional paid-in capital $ 3,764,343 $ 8,862,316 $ 12,626,659 Retained earnings (Accumulated deficit) $ 1,235,129 $ (8,862,488 ) $ (7,627,359 ) Total Stockholders’ Equity $ 5,000,002 $ - $ 5,000,002 - Number of shares subject to possible redemption 16,398,572 (1,717,688 ) ) 14,680,884 Balance Sheet as of September 30, 2020 (unaudited) As Reported Period Adjustment As Restated Warrant Liabilities $ — $ 16,240,750 $ 16,240,750 FPA Liability — 1,843,590 1,843,590 Total Liabilities 6,059,256 18,084,340 24,143,596 Ordinary shares subject to redemption 163,764,550 (18,084,340 ) 145,680,210 Class A Ordinary Shares 87 181 268 Additional paid-in capital $ 3,985,511 $ 9,769,767 $ 13,755,278 Retained earnings (Accumulated deficit) $ 1,013,967 $ (9,769,948 ) $ (8,755,981 ) Total Stockholders’ Equity $ 5,000,010 $ - $ 5,000,010 - Number of shares subject to possible redemption 16,376,455 (1,808,434 ) 14,568,021 Balance Sheet as of December 31, 2020 As Reported Period Adjustment As Restated Warrant Liabilities $ — $ 19,055,750 $ 19,055,750 FPA Liability — 2,950,567 2,950,567 Total Liabilities 7,174,715 22,006,317 29,181,032 Ordinary shares subject to redemption 162,614,240 (22,006,320 ) 140,607,920 Class A Ordinary Shares 99 220 319 Additional paid-in capital $ 5,135,809 $ 13,691,708 $ 18,827,517 Retained earnings (Accumulated deficit) $ (136,351 ) $ (13,691,925 ) $ (13,828,276 ) Total Stockholders’ Equity $ 5,000,002 $ 3 $ 5,000,005 - Number of shares subject to possible redemption 16,261,424 (2,200,632 ) 14,060,792 Statement of Operations for the three months ended March 31, 2020 (unaudited) As Reported Period Adjustment As Restated Change in fair value of warrant liabilities $ — $ 54,500 $ 54,500 Change in fair value of FPA liability — (160,098 ) (160,098 ) Net income (loss) $ 345,356 $ (105,598 ) $ 239,758 Basic and diluted net loss per share, Class B $ (0.04 ) $ 0.27 $ (0.06 ) Statement of Operations for the six months ended June 30, 2020 (unaudited) As Reported Period Adjustment As Restated Change in fair value of warrant liabilities $ — $ (1,689,000 ) $ (1,689,000 ) Change in fair value of FPA liability — (612,025 ) (612,025 ) Net income (loss) $ 279,522 $ (2,301,025 ) $ (2,021,503 ) Basic and diluted net loss per share, Class B $ (0.06 ) $ (0.42 ) $ (0.48 ) Statement of Operations for the three months ended June 30, 2020 (unaudited) As Reported Period Adjustment As Restated Change in fair value of warrant liabilities $ — $ (1,743,500 ) $ (1,743,500 ) Change in fair value of FPA liability — (451,927 ) (451,927 ) Net income (loss) $ (65,834 ) $ (2,195,427 ) $ (2,261,261 ) Basic and diluted net loss per share, Class B $ (0.02 ) $ (0.40 ) $ (0.42 ) Statement of Operations for the nine months ended September 30, 2020 (unaudited) As Reported Period Adjustment As Restated Change in fair value of warrant liabilities $ — $ (2,674,250 ) $ (2,674,250 ) Change in fair value of FPA liability — (534,235 ) (534,235 ) Net income (loss) $ 58,360 $ (3,208,485 ) $ (3,150,125 ) Basic and diluted net loss per share, Class B $ (0.10 ) $ (0.58 ) $ (0.68 ) Statement of Operations for the three months ended September 30, 2020 (unaudited) As Reported Period Adjustment As Restated Change in fair value of warrant liabilities $ — $ (985,250 ) $ (985,250 ) Change in fair value of FPA liability — 77,790 77,790 Net income (loss) $ (221,162 ) $ (907,460 ) $ (1,128,622 ) Basic and diluted net loss per share, Class B $ (0.04 ) $ (0.16 ) $ (0.20 ) Statement of Operations for the year ended December 31, 2020 As Reported Period Adjustment As Restated Change in fair value of warrant liabilities $ — $ (5,489,250 ) $ (5,489,250 ) Change in fair value of FPA liability — (1,641,212 ) (1,641,212 ) Net income (loss) $ (1,091,958 ) $ (7,130,462 ) $ (8,222,420 ) Basic and diluted net loss per share, Class B $ (0.31 ) $ (1.28 ) $ (1.59 ) Statement of Cashflows for the period ended March 31, 2020 (unaudited) As Reported Period Adjustment As Restated Change in fair value of warrant liabilities $ — $ (54,500 ) $ (54,500 ) Change in fair value of FPA liability — 160,098 160,098 Net income (loss) $ 345,356 $ (105,598 ) $ 239,758 Statement of Cashflows for the period ended June 30, 2020 (unaudited) As Reported Period As Restated Change in fair value of warrant liabilities $ — $ 1,689,000 $ 1,689,000 Change in fair value of FPA liability — 612,025 612,025 Net income (loss) $ 279,522 $ (2,301,025 ) $ (2,021,503 ) Statement of Cashflows for the period ended September 30, 2020 (unaudited) As Reported Period Adjustment As Restated Change in fair value of warrant liabilities $ — $ 2,674,250 $ 2,674,250 Change in fair value of FPA liability — 534,235 534,235 Net income (loss) $ 58,360 $ (3,208,485 ) $ (3,150,125 ) Statement of Cashflows for the year ended December 31, 2020 As Reported Period Adjustment As Restated Change in fair value of warrant liabilities $ — $ 5,489,250 $ 5,489,250 Change in fair value of FPA liability — 1,641,212 1,641,212 Net income (loss) $ (1,091,958 ) $ (7,130,462 ) $ (8,222,420 )

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Basic and Diluted Loss Per Common Share	The following table reflects the calculation of basic and diluted net income (loss) per ordinary share (in dollars, except per share amounts): Year Ended December 31, 2020 2019 Redeemable Class A Ordinary Shares ​ ​ Numerator: Earnings allocable to Redeemable Class A Ordinary Shares ​ ​ Interest Income $ 644,101 $ 1,397,911 Net Earnings $ 644,101 $ 1,397,911 Denominator: Weighted Average Redeemable Class A Ordinary Shares ​ ​ Redeemable Ordinary Shares, Basic and Diluted 17,250,000 17,010,355 Earnings/Basic and Diluted Redeemable Class A Ordinary Shares $ 0.04 $ 0.08 Non-Redeemable Class B Ordinary Shares ​ ​ Numerator: Net (Loss) Income minus Redeemable Net Earnings ​ ​ Net (Loss) Income $ (8,222,420 ) $ (5,603,356 ) Redeemable Net Earnings (644,101 ) (1,397,911 ) Non-Redeemable Net Loss $ (8,866,521 ) $ (7,001,267 ) Denominator: Weighted Average Non-Redeemable Class B Ordinary Shares ​ ​ Non-Redeemable Class B Ordinary Shares, Basic and Diluted 5,562,500 4,911,815 Loss/Basic and Diluted Non-Redeemable Class B Ordinary Shares $ (1.59 ) $ (1.43 )

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Dec. 31, 2020
FAIR VALUE MEASUREMENTS [Abstract]
Assets and Liabilities Measured on Recurring Basis	The gross holding gains and fair value of held-to-maturity securities at December 31, 2020 and 2019 are as follows: Description Level December 31, 2020 December 31, 2019 Assets: Marketable securities held in Trust Account – U.S. Treasury Securities Money Market Fund 1 $ 174,542,012 $ 173,897,911 Liabilities: Private Placement Warrants 3 $ 7,412,000 $ 5,286,500 Public Warrants 1 11,643,750 8,280,000 Forward Purchase Agreement Liability 3 2,950,567 1,309,355
Key Inputs into Black-Scholes Model	The key inputs into the Black-Scholes Model for the Private Placement Warrants were as follows at initial measurement: Input July 16, 2019 (Initial Measurement) Risk-free interest rate 1.92 % Time to Maturity (Years) 5.75 Implied volatility 14.00 % Exercise price $ 11.50 Implied Stock Price $ 9.51 The key inputs into the Monte Carlo Simulation for the Public Warrants were as follows at initial measurement: Input July 16, 2019 (Initial Measurement) Risk-free interest rate 1.92 % Time to Maturity (Years) 5.75 Implied volatility 15.00 % SPAC comparable volatility 10.00 % Exercise price $ 11.50 Implied Stock Price $ 9.51 The key inputs into the forward valuation model for the FPA were as follows at initial measurement: Input July 16, 2019 (Initial Measurement) Risk-free interest rate 1.92 % Volatility Range 5 - 14 % Time to Maturity (Years) 5.75 Forward Purchase Price $ 10.00 Implied Stock Price Range $ 9.53 – 9.86
Changes in Fair Value of Warrant Liabilities	The following table presents the changes in the fair value of warrant liabilities: ​ Forward Purchase Agreement Private Placement Warrants Public Warrants Total Warrant Liabilities Fair value as of December 10, 2018 (Inception) $ — $ — $ — $ — Initial measurement on July 16, 2019 (IPO) — 3,100,000 4,575,000 7,675,000 Measurement on August 2, 2019 (Over-Allotment) — 279,000 686,250 965,250 Change in valuation inputs or other assumptions 1,309,355 1,907,500 3,018,750 4,926,250 Fair value as of December 31, 2019 1,309,355 5,286,500 8,280,000 13,566,500 Change in valuation inputs or other assumptions 1,641,212 2,125,500 3,363,750 5,489,250 Fair value as of December 31, 2020 $ 2,950,567 $ 7,412,000 $ 11,643,750 $ 19,055,750

DESCRIPTION OF ORGANIZATION A_2

DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS (Details) - USD ($)	Aug. 02, 2019	Jul. 16, 2019	Dec. 31, 2020	Dec. 31, 2019
Description of Organization and Business Operations [Abstract]
Amount held in trust account	$ 172,500,000		$ 174,542,012	$ 173,897,911
Transaction costs	10,224,407		10,224,407
Underwriting fees	3,450,000
Deferred underwriting fees	6,037,500		6,037,500
Other offering costs	$ 736,907
Cash held outside of trust account			124,878	$ 772,413
Maximum [Member]
Description of Organization and Business Operations [Abstract]
Interest on Trust Account that can be held to pay dissolution expenses			$ 100,000
Private Placement Warrants [Member]
Description of Organization and Business Operations [Abstract]
Warrants issued (in shares)	450,000	5,000,000
Share price (in dollars per share)	$ 1	$ 1
Gross proceeds from issuance of warrants	$ 450,000	$ 5,000,000
Initial Public Offering [Member]
Description of Organization and Business Operations [Abstract]
Units issued (in shares)	17,250,000
Share price (in dollars per share)	$ 10
Initial Public Offering [Member] | Public Shares [Member]
Description of Organization and Business Operations [Abstract]
Units issued (in shares)		15,000,000
Net proceeds from Initial Public Offering and Private Placement		$ 150,000,000
Net proceeds from Initial Public Offering and Private Placement per unit (in dollars per unit)		$ 10
Redemption price (in dollars per share)	$ 10
Over-Allotment Option [Member]
Description of Organization and Business Operations [Abstract]
Units issued (in shares)	2,250,000
Share price (in dollars per share)	$ 10
Over-Allotment Option [Member] | Private Placement Warrants [Member]
Description of Organization and Business Operations [Abstract]
Gross proceeds from issuance of warrants	$ 22,950,000
Over-Allotment Option [Member] | Public Shares [Member]
Description of Organization and Business Operations [Abstract]
Units issued (in shares)	2,250,000
Share price (in dollars per share)	$ 10
Net proceeds from Initial Public Offering and Private Placement	$ 22,500,000

RESTATEMENT OF PREVIOUSLY ISS_3

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS, Balance Sheet (Details) - USD ($)	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jul. 16, 2019	Dec. 31, 2018
Balance Sheet [Abstract]
Total Liabilities	$ 29,181,032	$ 24,143,596	$ 23,228,153	$ 21,143,815	$ 20,963,637	$ 24,345,184	$ 13,671,720
Ordinary shares subject to redemption	140,607,920	145,680,210	146,808,840	149,070,100	148,830,340	145,050,980	133,360,230
Additional paid-in capital	18,827,517	13,755,278	12,626,659	10,365,422	10,605,179	14,384,502	5,290,366
Retained earnings (Accumulated deficit)	(13,828,276)	(8,755,981)	(7,627,359)	(5,366,098)	(5,605,856)	(9,385,216)	(290,970)
Total Shareholders' Equity	$ 5,000,005	$ 5,000,010	$ 5,000,002	$ 5,000,003	$ 5,000,005	$ 5,000,005	$ 5,000,007	$ 22,500
Number of shares subject to possible redemption (in shares)	14,060,792	14,568,021	14,680,884	14,907,010	14,883,034	14,505,098	13,336,023
Class A Ordinary Shares [Member]
Balance Sheet [Abstract]
Ordinary Shares	$ 319	$ 268	$ 257	$ 234	$ 237	$ 274	$ 166
Number of shares subject to possible redemption (in shares)	14,060,792				14,883,034
Warrants [Member]
Balance Sheet [Abstract]
Derivative liabilities	$ 19,055,750	16,240,750	15,255,500	13,512,000	$ 13,566,500	16,944,500	7,675,000
FPA [Member]
Balance Sheet [Abstract]
Derivative liabilities	2,950,567	1,843,590	1,921,380	1,469,453	1,309,355	1,325,333
As Reported [Member]
Balance Sheet [Abstract]
Total Liabilities	7,174,715	6,059,256	6,051,273	6,162,362	6,087,782	6,075,351	5,996,720
Ordinary shares subject to redemption	162,614,240	163,764,550	163,985,720	164,051,550	163,706,190	163,320,810	141,035,230
Additional paid-in capital	5,135,809	3,985,511	3,764,343	3,698,514	4,043,870	4,429,246	5,002,328
Retained earnings (Accumulated deficit)	(136,351)	1,013,967	1,235,129	1,300,963	955,607	570,225	(2,856)
Total Shareholders' Equity	$ 5,000,002	$ 5,000,010	$ 5,000,002	$ 5,000,006	$ 5,000,010	$ 5,000,008	$ 5,000,007
Number of shares subject to possible redemption (in shares)	16,261,424	16,376,455	16,398,572	16,405,155	16,370,619	16,332,081	14,103,523
As Reported [Member] | Class A Ordinary Shares [Member]
Balance Sheet [Abstract]
Ordinary Shares	$ 99	$ 87	$ 85	$ 84	$ 88	$ 92	$ 90
As Reported [Member] | Warrants [Member]
Balance Sheet [Abstract]
Derivative liabilities	0	0	0	0	0	0	0
As Reported [Member] | FPA [Member]
Balance Sheet [Abstract]
Derivative liabilities	0	0	0	0	0	0
Accounting for Warrants [Member] | Period Adjustment [Member]
Balance Sheet [Abstract]
Total Liabilities	22,006,317	18,084,340	17,176,880	14,981,453	14,875,855	18,269,833	7,675,000
Ordinary shares subject to redemption	(22,006,320)	(18,084,340)	(17,176,880)	(14,981,450)	(14,875,850)	(18,269,830)	(7,675,000)
Additional paid-in capital	13,691,708	9,769,767	8,862,316	6,666,908	6,561,309	9,955,256	288,038
Retained earnings (Accumulated deficit)	(13,691,925)	(9,769,948)	(8,862,488)	(6,667,061)	(6,561,463)	(9,955,441)	(288,114)
Total Shareholders' Equity	$ 3	$ 0	$ 0	$ (3)	$ (5)	$ (3)	$ 0
Number of shares subject to possible redemption (in shares)	(2,200,632)	(1,808,434)	1,717,688	(1,498,145)	(1,487,585)	(1,826,983)	(767,500)
Accounting for Warrants [Member] | Period Adjustment [Member] | Class A Ordinary Shares [Member]
Balance Sheet [Abstract]
Ordinary Shares	$ 220	$ 181	$ 172	$ 150	$ 149	$ 182	$ 76
Accounting for Warrants [Member] | Period Adjustment [Member] | Warrants [Member]
Balance Sheet [Abstract]
Derivative liabilities	19,055,750	16,240,750	15,255,500	13,512,000	13,566,500	16,944,500	$ 7,675,000
Accounting for Warrants [Member] | Period Adjustment [Member] | FPA [Member]
Balance Sheet [Abstract]
Derivative liabilities	$ 2,950,567	$ 1,843,590	$ 1,921,380	$ 1,469,453	$ 1,309,355	$ 1,325,333

RESTATEMENT OF PREVIOUSLY ISS_4

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS, Statement of Operations (Details) - USD ($)	3 Months Ended				6 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Jun. 30, 2020	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2020	Dec. 31, 2019
Statement of Operations [Abstract]
Transaction costs allocable to warrant liabilities				$ (325,858)			$ (325,858)	$ 0	$ (325,858)
Net income (loss)	$ (1,128,622)	$ (2,261,261)	$ 239,758	$ (9,382,596)	$ (2,021,503)	$ (3,150,125)	$ (9,382,716)	$ (8,222,420)	$ (5,603,356)
Class B Ordinary Shares [Member]
Statement of Operations [Abstract]
Basic and diluted net loss per share (in dollars per share)	$ (0.20)	$ (0.42)	$ (0.06)	$ (1.85)	$ (0.48)	$ (0.68)	$ (2.15)	$ (1.59)	$ (1.43)
Warrants [Member]
Statement of Operations [Abstract]
Change in fair value of derivative liabilities	$ (985,250)	$ (1,743,500)	$ 54,500	$ (8,304,250)	$ (1,689,000)	$ (2,674,250)	$ (8,304,250)	$ (5,489,250)	$ (4,926,250)
FPA [Member]
Statement of Operations [Abstract]
Change in fair value of derivative liabilities	77,790	(451,927)	(160,098)	(1,325,333)	(612,025)	(534,235)	(1,325,333)	(1,641,212)	(1,309,355)
As Reported [Member]
Statement of Operations [Abstract]
Transaction costs allocable to warrant liabilities				0			0		0
Net income (loss)	$ (221,162)	$ (65,834)	$ 345,356	$ 572,845	$ 279,522	$ 58,360	$ 572,725	$ (1,091,958)	$ 958,107
As Reported [Member] | Class B Ordinary Shares [Member]
Statement of Operations [Abstract]
Basic and diluted net loss per share (in dollars per share)	$ (0.04)	$ (0.02)	$ (0.04)	$ (0.02)	$ (0.06)	$ (0.10)	$ (0.03)	$ (0.31)	$ (0.09)
As Reported [Member] | Warrants [Member]
Statement of Operations [Abstract]
Change in fair value of derivative liabilities	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0
As Reported [Member] | FPA [Member]
Statement of Operations [Abstract]
Change in fair value of derivative liabilities	0	0	0	0	0	0	0	0	0
Accounting for Warrants [Member] | Period Adjustment [Member]
Statement of Operations [Abstract]
Transaction costs allocable to warrant liabilities				(325,858)			(325,858)		(325,858)
Net income (loss)	$ (907,460)	$ (2,195,427)	$ (105,598)	$ (9,955,441)	$ (2,301,025)	$ (3,208,485)	$ (9,955,441)	$ (7,130,462)	$ (6,561,463)
Accounting for Warrants [Member] | Period Adjustment [Member] | Class B Ordinary Shares [Member]
Statement of Operations [Abstract]
Basic and diluted net loss per share (in dollars per share)	$ (0.16)	$ (0.40)	$ 0.27	$ (1.83)	$ (0.42)	$ (0.58)	$ (2.12)	$ (1.28)	$ (1.34)
Accounting for Warrants [Member] | Period Adjustment [Member] | Warrants [Member]
Statement of Operations [Abstract]
Change in fair value of derivative liabilities	$ (985,250)	$ (1,743,500)	$ 54,500	$ (8,304,250)	$ (1,689,000)	$ (2,674,250)	$ (8,304,250)	$ (5,489,250)	$ (4,926,250)
Accounting for Warrants [Member] | Period Adjustment [Member] | FPA [Member]
Statement of Operations [Abstract]
Change in fair value of derivative liabilities	$ 77,790	$ (451,927)	$ (160,098)	$ (1,325,333)	$ (612,025)	$ (534,235)	$ (1,325,333)	$ (1,641,212)	$ (1,309,355)

RESTATEMENT OF PREVIOUSLY ISS_5

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS, Statement of Cash Flows (Details) - USD ($)	3 Months Ended				6 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Jun. 30, 2020	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2020	Dec. 31, 2019
Statement of Cash Flows [Abstract]
Transaction costs allocable to warrant liabilities				$ 325,858			$ 325,858	$ 0	$ 325,858
Net income (loss)	$ (1,128,622)	$ (2,261,261)	$ 239,758	(9,382,596)	$ (2,021,503)	$ (3,150,125)	(9,382,716)	(8,222,420)	(5,603,356)
Initial classification of warrant liabilities							8,640,250	0	8,640,250
Initial classification of ordinary shares subject to possible redemption							154,107,480	0	154,107,480
Change in ordinary shares subject to possible redemption							(5,277,140)	(8,222,420)	(5,277,140)
Warrants [Member]
Statement of Cash Flows [Abstract]
Change in fair value of derivative liabilities	985,250	1,743,500	(54,500)	8,304,250	1,689,000	2,674,250	8,304,250	5,489,250	4,926,250
Forward Purchase Agreement [Member]
Statement of Cash Flows [Abstract]
Change in fair value of derivative liabilities	(77,790)	451,927	160,098	1,325,333	612,025	534,235	1,325,333	1,641,212	1,309,355
As Reported [Member]
Statement of Cash Flows [Abstract]
Transaction costs allocable to warrant liabilities				0			0		0
Net income (loss)	(221,162)	(65,834)	345,356	572,845	279,522	58,360	572,725	(1,091,958)	958,107
Initial classification of warrant liabilities							0		0
Initial classification of ordinary shares subject to possible redemption							162,747,730		162,747,730
Change in ordinary shares subject to possible redemption							958,460		958,460
As Reported [Member] | Warrants [Member]
Statement of Cash Flows [Abstract]
Change in fair value of derivative liabilities	0	0	0	0	0	0	0	0	0
As Reported [Member] | Forward Purchase Agreement [Member]
Statement of Cash Flows [Abstract]
Change in fair value of derivative liabilities	0	0	0	0	0	0	0	0	0
Accounting for Warrants [Member] | Period Adjustment [Member]
Statement of Cash Flows [Abstract]
Transaction costs allocable to warrant liabilities				325,858			325,858		325,858
Net income (loss)	(907,460)	(2,195,427)	(105,598)	(9,955,441)	(2,301,025)	(3,208,485)	(9,955,441)	(7,130,462)	(6,561,463)
Initial classification of warrant liabilities							8,640,250		8,640,250
Initial classification of ordinary shares subject to possible redemption							(8,640,250)		(8,640,250)
Change in ordinary shares subject to possible redemption							(6,235,600)		(6,235,600)
Accounting for Warrants [Member] | Period Adjustment [Member] | Warrants [Member]
Statement of Cash Flows [Abstract]
Change in fair value of derivative liabilities	985,250	1,743,500	(54,500)	8,304,250	1,689,000	2,674,250	8,304,250	5,489,250	4,926,250
Accounting for Warrants [Member] | Period Adjustment [Member] | Forward Purchase Agreement [Member]
Statement of Cash Flows [Abstract]
Change in fair value of derivative liabilities	$ (77,790)	$ 451,927	$ 160,098	$ 1,325,333	$ 612,025	$ 534,235	$ 1,325,333	$ 1,641,212	$ 1,309,355

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Offering Costs (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Aug. 02, 2019
Offering Costs [Abstract]
Offering costs	$ 10,224,407	$ 10,224,407
Initial valuation of warrant liabilities	$ 328,858

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Income Taxes (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Income Taxes [Abstract]
Unrecognized tax benefits	$ 0	$ 0
Accrued interest and penalties	$ 0	$ 0

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Net Income (Loss) Per Ordinary Share (Details) - USD ($)	3 Months Ended				6 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Jun. 30, 2020	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2020	Dec. 31, 2019
Net Income (Loss) per Ordinary Share [Abstract]
Warrants exercisable to purchase Class A ordinary shares (in shares)								14,075,000
Numerator: Net Income minus Redeemable Net Earnings [Abstract]
Interest Income								$ 644,101	$ 1,397,911
Net (Loss) Income	$ (1,128,622)	$ (2,261,261)	$ 239,758	$ (9,382,596)	$ (2,021,503)	$ (3,150,125)	$ (9,382,716)	(8,222,420)	(5,603,356)
Redeemable Class A Common Stock [Member]
Numerator: Net Income minus Redeemable Net Earnings [Abstract]
Interest Income								644,101	1,397,911
Net Earnings								$ 644,101	$ 1,397,911
Denominator: Weighted Average Non-Redeemable Class B Common Stock [Abstract]
Weighted average shares, basic (in shares)								17,250,000	17,010,355
Weighted average shares, diluted (in shares)								17,250,000	17,010,355
Basic net earnings/loss per share (in dollars per share)								$ 0.04	$ 0.08
Diluted net earnings/loss per share (in dollars per share)								$ 0.04	$ 0.08
Non-Redeemable Class B Common Stock [Member]
Numerator: Net Income minus Redeemable Net Earnings [Abstract]
Net (Loss) Income								$ (8,222,420)	$ (5,603,356)
Net Earnings								(644,101)	(1,397,911)
Non-Redeemable Net Loss								$ (8,866,521)	$ (7,001,267)
Denominator: Weighted Average Non-Redeemable Class B Common Stock [Abstract]
Weighted average shares, basic (in shares)								5,562,500	4,911,815
Weighted average shares, diluted (in shares)								5,562,500	4,911,815
Basic net earnings/loss per share (in dollars per share)								$ (1.59)	$ (1.43)
Diluted net earnings/loss per share (in dollars per share)								$ (1.59)	$ (1.43)

PUBLIC OFFERING (Details)

PUBLIC OFFERING (Details) - $ / shares	Aug. 02, 2019	Jul. 09, 2019
Initial Public Offering [Abstract]
Exercise price of warrant (in dollars per share)		$ 11.50
Class A Ordinary Shares [Member]
Initial Public Offering [Abstract]
Number of ordinary shares called by each warrant (in shares)		1
Initial Public Offering [Member]
Initial Public Offering [Abstract]
Units issued (in shares)	17,250,000
Unit price (in dollars per share)	$ 10
Initial Public Offering [Member] | Class A Ordinary Shares [Member]
Initial Public Offering [Abstract]
Number of ordinary shares included in each unit (in shares)	1
Number of warrants included in each unit (in shares)	0.5
Number of ordinary shares called by each warrant (in shares)	1
Exercise price of warrant (in dollars per share)	$ 11.50
Over-Allotment Option [Member]
Initial Public Offering [Abstract]
Units issued (in shares)	2,250,000
Unit price (in dollars per share)	$ 10

RELATED PARTY TRANSACTIONS, Fou

RELATED PARTY TRANSACTIONS, Founder Shares (Details)	Jul. 09, 2019USD ($)shares	Feb. 08, 2019$ / sharesshares	Dec. 31, 2018USD ($)shares	Dec. 31, 2020$ / shares	Dec. 31, 2019$ / shares
Class A Ordinary Shares [Member]
Related Party Transactions [Abstract]
Ordinary shares, par value (in dollars per share) | $ / shares				$ 0.0001	$ 0.0001
Class B Ordinary Shares [Member]
Related Party Transactions [Abstract]
Shares issued (in shares)	5,562,500
Ordinary shares, par value (in dollars per share) | $ / shares				$ 0.00008	$ 0.00008
Sponsor [Member]
Related Party Transactions [Abstract]
Shares issued (in shares)	1,250,000
Sponsor [Member] | Class A Ordinary Shares [Member]
Related Party Transactions [Abstract]
Number of trading days				20 days
Trading day threshold period				30 days
Sponsor [Member] | Class A Ordinary Shares [Member] | Minimum [Member]
Related Party Transactions [Abstract]
Share price (in dollars per share) | $ / shares				$ 12
Threshold period after initial Business Combination				150 days
Sponsor [Member] | Class B Ordinary Shares [Member]
Related Party Transactions [Abstract]
Shares issued (in shares)	1,250,000	4,312,500	3,450,000
Proceeds from issuance of shares to Sponsor | $	$ 100		$ 25,000
Ordinary shares, par value (in dollars per share) | $ / shares		$ 0.00008
Shares outstanding (in shares)	5,562,500
Number of shares subject to forfeiture (in shares)	562,500
Percentage of shares held by Founder after Initial Public Offering	20.00%
Number of shares outstanding (in shares)	5,562,500
Stock conversion basis at time of business combination				1

RELATED PARTY TRANSACTIONS, Pri

RELATED PARTY TRANSACTIONS, Private Placement (Details) - USD ($)	Aug. 02, 2019	Jul. 16, 2019	Dec. 31, 2020	Jul. 09, 2019
Related Party Transactions [Abstract]
Exercise price of warrant (in dollars per share)				$ 11.50
Initial Public Offering [Member]
Related Party Transactions [Abstract]
Share price (in dollars per share)	$ 10
Class A Ordinary Shares [Member]
Related Party Transactions [Abstract]
Number of ordinary shares called by each warrant (in shares)				1
Class A Ordinary Shares [Member] | Initial Public Offering [Member]
Related Party Transactions [Abstract]
Number of ordinary shares called by each warrant (in shares)	1
Exercise price of warrant (in dollars per share)	$ 11.50
Private Placement Warrant [Member]
Related Party Transactions [Abstract]
Warrants issued (in shares)	450,000	5,000,000
Share price (in dollars per share)	$ 1	$ 1
Gross proceeds from issuance of warrants	$ 450,000	$ 5,000,000
Private Placement Warrant [Member] | Initial Public Offering [Member]
Related Party Transactions [Abstract]
Fair value of derivative (in dollars per share)		$ 0.62
Private Placement Warrant [Member] | Class A Ordinary Shares [Member]
Related Party Transactions [Abstract]
Number of ordinary shares called by each warrant (in shares)			1
Exercise price of warrant (in dollars per share)			$ 11.50
Sponsor [Member] | Private Placement Warrant [Member]
Related Party Transactions [Abstract]
Warrants issued (in shares)		5,000,000
Share price (in dollars per share)		$ 1
Gross proceeds from issuance of warrants		$ 5,000,000

RELATED PARTY TRANSACTIONS, Adm

RELATED PARTY TRANSACTIONS, Administrative Support Agreement (Details) - Sponsor [Member] - Administrative Support Agreement [Member] - USD ($)	Jul. 16, 2019	Dec. 31, 2020	Dec. 31, 2019
Related Party Transactions [Abstract]
Monthly related party fee	$ 10,000
Fees incurred		$ 120,000	$ 60,000
Accounts Payable and Accrued Expenses [Member]
Related Party Transactions [Abstract]
Amount payable		$ 10,000	$ 20,000

RELATED PARTY TRANSACTIONS, Adv

RELATED PARTY TRANSACTIONS, Advance from Related Party (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Related Party Transactions [Abstract]
Advances from related party	$ 100,000	$ 0
Sponsor [Member]
Related Party Transactions [Abstract]
Advances from related party			$ 32,313

RELATED PARTY TRANSACTIONS, Pro

RELATED PARTY TRANSACTIONS, Promissory Note (Details) - USD ($)	1 Months Ended	12 Months Ended
	Jan. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Related Party Transactions [Abstract]
Advances from related party		$ 100,000	$ 0
Repayment of debt to related party		0	254,595
Sponsor [Member]
Related Party Transactions [Abstract]
Advances from related party				$ 32,313
Balance outstanding		$ 100,000
Sponsor [Member] | Promissory Note [Member]
Related Party Transactions [Abstract]
Amount of related party transaction	$ 300,000
Advances from related party				$ 32,313
Repayment of debt to related party			$ 254,595

RELATED PARTY TRANSACTIONS, Rel

RELATED PARTY TRANSACTIONS, Related Party Loans (Details) - Sponsor or Affiliate of Sponsor [Member] - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Related Party Transactions [Abstract]
Balance outstanding	$ 100,000
Working Capital Loans [Member]
Related Party Transactions [Abstract]
Amount of related party transaction	$ 2,000,000
Unit price of warrant (in dollars per share)	$ 1
Balance outstanding	$ 0	$ 0

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details) - USD ($)	Aug. 02, 2019	Jul. 09, 2019	Dec. 31, 2020	Dec. 31, 2019
Underwriting Agreement [Abstract]
Sale of stock underwriter option term			45 days
Deferred underwriting fees	$ 6,037,500		$ 6,037,500
Forward Purchase Agreement [Abstract]
Redeemable warrants that can be purchased under forward purchase agreement (in shares)		1,250,000
Exercise price of warrant (in dollars per share)		$ 11.50
Aggregate purchase price				$ 0
Class A Ordinary Shares [Member]
Forward Purchase Agreement [Abstract]
Shares that can be purchased under forward purchase agreement (in shares)		5,000,000
Number of ordinary shares called by each warrant (in shares)		1
Aggregate purchase price under forward purchase agreement		$ 50,000,000
Purchase price (in dollars per share)		$ 10
Sponsor [Member]
Forward Purchase Agreement [Abstract]
Shares issued (in shares)		1,250,000
Aggregate purchase price		$ 100
Over-Allotment Option [Member]
Underwriting Agreement [Abstract]
Units granted for purchase (in shares)			2,250,000
Units issued (in shares)	2,250,000

SHAREHOLDERS' EQUITY, Preferenc

SHAREHOLDERS' EQUITY, Preference Shares (Details) - $ / shares	Dec. 31, 2020	Dec. 31, 2019
SHAREHOLDERS' EQUITY [Abstract]
Preference shares, shares authorized (in shares)	1,000,000	1,000,000
Preference shares, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preference shares, shares issued (in shares)	0	0
Preference shares, shares outstanding (in shares)	0	0

SHAREHOLDERS' EQUITY, Ordinary

SHAREHOLDERS' EQUITY, Ordinary Shares (Details)	12 Months Ended
	Dec. 31, 2020Vote$ / sharesshares	Sep. 30, 2020shares	Jun. 30, 2020shares	Mar. 31, 2020shares	Dec. 31, 2019$ / sharesshares	Sep. 30, 2019shares	Jul. 16, 2019shares
Shareholders' Equity [Abstract]
Common stock subject to possible redemption (in shares)	14,060,792	14,568,021	14,680,884	14,907,010	14,883,034	14,505,098	13,336,023
Conversion of stock at the time of an initial business combination (in shares)	1
Stock conversion percentage threshold	20.00%
Class A Ordinary Shares [Member]
Shareholders' Equity [Abstract]
Ordinary shares, shares authorized (in shares)	180,000,000				180,000,000
Ordinary shares, par value (in dollars per share) | $ / shares	$ 0.0001				$ 0.0001
Votes per share | Vote	1
Ordinary shares, shares issued (in shares)	3,189,208				2,366,966
Ordinary shares, shares outstanding (in shares)	3,189,208				2,366,966
Common stock subject to possible redemption (in shares)	14,060,792				14,883,034
Class B Ordinary Shares [Member]
Shareholders' Equity [Abstract]
Ordinary shares, shares authorized (in shares)	25,000,000				25,000,000
Ordinary shares, par value (in dollars per share) | $ / shares	$ 0.00008				$ 0.00008
Votes per share | Vote	1
Ordinary shares, shares issued (in shares)	5,562,500				5,562,500
Ordinary shares, shares outstanding (in shares)	5,562,500				5,562,500

WARRANTS (Details)

WARRANTS (Details)	12 Months Ended
	Dec. 31, 2020$ / shares
Warrants [Abstract]
Period to exercise warrants after business combination	30 days
Period to exercise warrants after public offerings	12 months
Expiration period of warrants	5 years
Number of days to file registration statement	30 days
Period for registration statement to become effective	60 days
Private Placement Warrant [Member]
Warrants [Abstract]
Trading day threshold period	30 days
Class A Ordinary Shares [Member]
Warrants [Abstract]
Additional shares issued with the closing of business combination (in dollars per share)	$ 9.20
Percentage of exercise price of public warrants is adjusted higher than the market value of newly issued price	115.00%
Percentage of redemption triggered price is adjusted higher than the market value of newly issued price	180.00%
Class A Ordinary Shares [Member] | Minimum [Member]
Warrants [Abstract]
Percentage of aggregate gross proceeds of issuance available for funding of business combination	60.00%
Redemption of Warrants for Cash [Member] | Class A Ordinary Shares [Member]
Warrants [Abstract]
Warrant redemption price (in dollars per share)	$ 0.01
Notice period to redeem warrants	30 days
Number of trading days	20 days
Trading day threshold period	30 days
Redemption of Warrants for Cash [Member] | Class A Ordinary Shares [Member] | Minimum [Member]
Warrants [Abstract]
Share price threshold to redeem warrants for cash (in dollars per share)	$ 18
Redemption of Warrants for Class A Common Stock [Member] | Class A Ordinary Shares [Member]
Warrants [Abstract]
Notice period to redeem warrants	30 days
Period for redemption of outstanding public warrants	90 days
Redemption of Warrants for Class A Common Stock [Member] | Class A Ordinary Shares [Member] | Minimum [Member]
Warrants [Abstract]
Share price threshold to redeem warrants for cash (in dollars per share)	$ 10

FAIR VALUE MEASUREMENTS, Assets

FAIR VALUE MEASUREMENTS, Assets and Liabilities Measured at Fair Value on Recurring Basis (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019	Jul. 16, 2019
Private Placement Warrants [Member]
Liabilities [Abstract]
Liability			$ 3,100,000
Public Warrants [Member]
Liabilities [Abstract]
Liability			4,600,000
Forward Purchase Agreement [Member]
Liabilities [Abstract]
Liability			$ 0
Recurring [Member] | Level 1 [Member] | US Treasury Securities Money Market Fund [Member]
Assets [Abstract]
Marketable securities held in Trust Account	$ 174,542,012	$ 173,897,911
Recurring [Member] | Level 1 [Member] | Public Warrants [Member]
Liabilities [Abstract]
Liability	11,643,750	8,280,000
Recurring [Member] | Level 3 [Member] | Private Placement Warrants [Member]
Liabilities [Abstract]
Liability	7,412,000	5,286,500
Recurring [Member] | Level 3 [Member] | Forward Purchase Agreement [Member]
Liabilities [Abstract]
Liability	$ 2,950,567	$ 1,309,355

FAIR VALUE MEASUREMENTS, Key In

FAIR VALUE MEASUREMENTS, Key Inputs into Black-Scholes Model (Details) $ in Millions	Jul. 16, 2019USD ($)$ / shares
Private Placement Warrants [Member]
Key Inputs into Black-Scholes Model [Abstract]
Measurement input	5 years 9 months
Warrants [Abstract]
Fair value of derivative (in dollars per share)	$ 0.62
Aggregate value | $	$ 3.1
Private Placement Warrants [Member] | Risk-Free Interest Rate [Member]
Key Inputs into Black-Scholes Model [Abstract]
Measurement input	0.0192
Private Placement Warrants [Member] | Implied Volatility [Member]
Key Inputs into Black-Scholes Model [Abstract]
Measurement input	0.1400
Private Placement Warrants [Member] | Exercise Price [Member]
Key Inputs into Black-Scholes Model [Abstract]
Measurement input	11.50
Private Placement Warrants [Member] | Implied Stock Price [Member]
Key Inputs into Black-Scholes Model [Abstract]
Measurement input	9.51
Public Warrants [Member]
Key Inputs into Black-Scholes Model [Abstract]
Measurement input	5 years 9 months
Warrants [Abstract]
Fair value of derivative (in dollars per share)	$ 0.61
Aggregate value | $	$ 4.6
Public Warrants [Member] | Risk-Free Interest Rate [Member]
Key Inputs into Black-Scholes Model [Abstract]
Measurement input	0.0192
Public Warrants [Member] | Implied Volatility [Member]
Key Inputs into Black-Scholes Model [Abstract]
Measurement input	0.1500
Public Warrants [Member] | SPAC Comparable Volatility [Member]
Key Inputs into Black-Scholes Model [Abstract]
Measurement input	0.1000
Public Warrants [Member] | Exercise Price [Member]
Key Inputs into Black-Scholes Model [Abstract]
Measurement input	11.50
Public Warrants [Member] | Implied Stock Price [Member]
Key Inputs into Black-Scholes Model [Abstract]
Measurement input	9.51
Forward Purchase Agreement [Member]
Key Inputs into Black-Scholes Model [Abstract]
Measurement input	5 years 9 months
Warrants [Abstract]
Fair value of derivative (in dollars per share)	$ 0
Aggregate value | $	$ 0
Forward Purchase Agreement [Member] | Risk-Free Interest Rate [Member]
Key Inputs into Black-Scholes Model [Abstract]
Measurement input	0.0192
Forward Purchase Agreement [Member] | Implied Volatility [Member] | Minimum [Member]
Key Inputs into Black-Scholes Model [Abstract]
Measurement input	0.05
Forward Purchase Agreement [Member] | Implied Volatility [Member] | Maximum [Member]
Key Inputs into Black-Scholes Model [Abstract]
Measurement input	0.14
Forward Purchase Agreement [Member] | Forward Purchase Price [Member]
Key Inputs into Black-Scholes Model [Abstract]
Measurement input	10
Forward Purchase Agreement [Member] | Implied Stock Price [Member] | Minimum [Member]
Key Inputs into Black-Scholes Model [Abstract]
Measurement input	9.53
Forward Purchase Agreement [Member] | Implied Stock Price [Member] | Maximum [Member]
Key Inputs into Black-Scholes Model [Abstract]
Measurement input	9.86

FAIR VALUE MEASUREMENTS, Change

FAIR VALUE MEASUREMENTS, Changes in Fair Value of Warrant Liabilities (Details) - USD ($)	5 Months Ended	12 Months Ended	13 Months Ended
	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
Changes in Fair Value of Warrant Liabilities [Roll Forward]
Transfers out of Level 3	$ 5,261,250
Forward Purchase Agreement [Member]
Changes in Fair Value of Warrant Liabilities [Roll Forward]
Fair value, beginning of period		$ 1,309,355	$ 0
Change in valuation inputs or other assumptions		1,641,212	1,309,355
Fair value, end of period	1,309,355	2,950,567	1,309,355
Forward Purchase Agreement [Member] | On July 16, 2019 IPO [Member]
Changes in Fair Value of Warrant Liabilities [Roll Forward]
Initial measurement/ Measurement			0
Forward Purchase Agreement [Member] | On August 2, 2019 Over-Allotment [Member]
Changes in Fair Value of Warrant Liabilities [Roll Forward]
Initial measurement/ Measurement			0
Warrants [Member]
Changes in Fair Value of Warrant Liabilities [Roll Forward]
Fair value, beginning of period		13,566,500	0
Change in valuation inputs or other assumptions		5,489,250	4,926,250
Fair value, end of period	13,566,500	19,055,750	13,566,500
Warrants [Member] | On July 16, 2019 IPO [Member]
Changes in Fair Value of Warrant Liabilities [Roll Forward]
Initial measurement/ Measurement			7,675,000
Warrants [Member] | On August 2, 2019 Over-Allotment [Member]
Changes in Fair Value of Warrant Liabilities [Roll Forward]
Initial measurement/ Measurement			965,250
Private Placement Warrants [Member]
Changes in Fair Value of Warrant Liabilities [Roll Forward]
Fair value, beginning of period		5,286,500
Change in valuation inputs or other assumptions		2,125,500	1,907,500
Fair value, end of period	5,286,500	7,412,000	5,286,500
Private Placement Warrants [Member] | On July 16, 2019 IPO [Member]
Changes in Fair Value of Warrant Liabilities [Roll Forward]
Initial measurement/ Measurement			3,100,000
Private Placement Warrants [Member] | On August 2, 2019 Over-Allotment [Member]
Changes in Fair Value of Warrant Liabilities [Roll Forward]
Initial measurement/ Measurement			279,000
Public Warrants [Member]
Changes in Fair Value of Warrant Liabilities [Roll Forward]
Fair value, beginning of period		8,280,000	0
Change in valuation inputs or other assumptions		3,363,750	3,018,750
Fair value, end of period	$ 8,280,000	$ 11,643,750	8,280,000
Public Warrants [Member] | On July 16, 2019 IPO [Member]
Changes in Fair Value of Warrant Liabilities [Roll Forward]
Initial measurement/ Measurement			4,575,000
Public Warrants [Member] | On August 2, 2019 Over-Allotment [Member]
Changes in Fair Value of Warrant Liabilities [Roll Forward]
Initial measurement/ Measurement			$ 686,250

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($)	Mar. 19, 2021	Jul. 09, 2019
Business Combination Agreement [Abstract]
Redeemable warrants that can be purchased under forward purchase agreement (in shares)		1,250,000
Exercise price of warrant (in dollars per share)		$ 11.50
Class A Ordinary Shares [Member]
Business Combination Agreement [Abstract]
Shares that can be purchased under forward purchase agreement (in shares)		5,000,000
Number of securities called by each warrant (in shares)		1
Aggregate purchase price under forward purchase agreement		$ 50,000,000
Purchase price (in dollars per share)		$ 10
Class A Ordinary Shares [Member] | Subsequent Event [Member]
Business Combination Agreement [Abstract]
Share subscription, number of shares (in shares)	50,000,000
Investor Subscription Agreements [Member] | Subsequent Event [Member]
Business Combination Agreement [Abstract]
Share subscription, number of shares (in shares)	150,000,000
HoldCo [Member] | Subsequent Event [Member]
Business Combination Agreement [Abstract]
Share subscription, number of shares (in shares)	150,000,000
Equity Value	$ 1,148,114,113
Share price (in dollars per share)	$ 10