UpHealth (UPHL) S-4/A 28 Apr 21 Registration of securities issued in business combination transactions (amended) Financial data

Cover

Cover	12 Months Ended
	Dec. 31, 2020
Cover [Abstract]
Document Type	S-4/A
Amendment Flag	true
Amendment Description	Amendment No. 3 to Form S-4
Entity Registrant Name	GigCapital2, Inc.
Entity Central Index Key	0001770141
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	true

Balance Sheets

Balance Sheets - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Current assets
Cash	$ 478,737	$ 1,576,508
Prepaid expenses	62,691	161,609
Receivable from related party	1,400	1,952
Total current assets	542,828	1,740,069
Cash and marketable securities held in Trust Account	168,384,949	173,994,583
Other non-current assets		33,327
TOTAL ASSETS	168,927,777	175,767,979
Current liabilities
Accounts payable	86,528	142,613
Payable to related parties	15,709	16,649
Accrued liabilities	2,153,000
Notes payable to related parties	300,000
Other current liabilities		180,696
Total current liabilities	2,555,237	339,958
Warrant liability	1,112,300	181,600
Total liabilities	3,667,537	521,558
Commitments and contingencies (Note 6)
Common stock subject to possible redemption, 16,026,023 shares and 17,024,642 shares as of December 31, 2020 and 2019, respectively, at a redemption value of $10.00 per share	160,260,230	170,246,420
Stockholders' equity
Preferred stock, par value of $0.0001 per share; 1,000,000 shares authorized; none issued or outstanding
Common stock, par value of $0.0001 per share; 100,000,000 shares authorized; 5,639,096 shares and 5,220,358 shares as of December 31, 2020 and 2019, respectively, issued and outstanding	564	522
Additional paid-in capital	8,833,172	4,704,364
Retained earnings (accumulated deficit)	(3,833,726)	295,115
Total stockholders' equity	5,000,010	5,000,001
TOTAL LIABILITIES, COMMON STOCK SUBJECT TO REDEMPTION AND STOCKHOLDERS' EQUITY	$ 168,927,777	$ 175,767,979

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Common stock subject to possible redemption, shares	16,026,023	17,024,642
Common stock subject to possible redemption value per share	$ 10	$ 10
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	5,639,096	5,220,358
Common stock, shares outstanding	5,639,096	5,220,358

Statements of Operations and Co

Statements of Operations and Comprehensive Income (Loss) - USD ($)	3 Months Ended					4 Months Ended	6 Months Ended	7 Months Ended	9 Months Ended	10 Months Ended	12 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Jun. 30, 2019	Jun. 30, 2019	Jun. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Dec. 31, 2019	Dec. 31, 2020
Income Statement [Abstract]
Revenues	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0
General and administrative expenses	361,005	385,106	600,414	395,583	146,624	181,824	985,520	577,407	1,346,525	953,436	3,949,600
Loss from operations	(361,005)	(385,106)	(600,414)	(395,583)	(146,624)	(181,824)	(985,520)	(577,407)	(1,346,525)	(953,436)	(3,949,600)
Other income (expense)
Other expense	(238,350)	(102,150)		(53,382)			(96,475)	(42,636)	(334,825)	(65,336)	(930,700)
Interest income on cash and marketable securities held in Trust Account	44,890	56,038	915,995	933,853	218,104	218,104	972,033	1,151,957	1,016,923	1,872,701	1,022,546
Income (loss) before provision for income taxes	(554,465)	(431,218)	321,256	484,888	82,226	47,026	(109,962)	531,914	(664,427)	853,929	(3,857,754)
Provision for income taxes	14,119	16,722	238,568	278,662	65,082	65,082	255,290	343,744	269,409	558,814	271,087
Net income (loss) and comprehensive income (loss)	(568,584)	(447,940)	82,688	206,226	17,144	(18,056)	(365,252)	188,170	(933,836)	295,115	(4,128,841)
Net loss attributable to common stockholders	$ (592,005)	$ (477,965)	$ (436,015)	$ (294,893)	$ (99,784)	$ (134,984)	$ (912,616)	$ (429,987)	$ (1,502,789)	$ (710,435)	$ (4,684,707)
Weighted-average shares of common stock outstanding, basic and diluted	5,285,931	5,235,225	5,216,179	5,236,983	4,512,112	4,245,745	5,225,702	4,682,079	5,245,925	4,847,100	5,304,752
Net loss per share of common stock, basic and diluted	$ (0.11)	$ (0.09)	$ (0.08)	$ (0.06)	$ (0.02)	$ (0.03)	$ (0.17)	$ (0.09)	$ (0.29)	$ (0.15)	$ (0.88)

Statements of Stockholders' Equ

Statements of Stockholders' Equity - USD ($)	Total	Founders	Private PlacementFounders	Underwriters	IPO	Common Stock	Common StockFounders	Common StockPrivate PlacementFounders	Common StockUnderwriters	Common StockIPO	Additional Paid-in Capital	Additional Paid-in CapitalFounders	Additional Paid-in CapitalPrivate PlacementFounders	Additional Paid-in CapitalUnderwriters	Additional Paid-in CapitalIPO	Retained Earnings (Accumulated Deficit)
Balance at Mar. 05, 2019	$ 0					$ 0					$ 0					$ 0
Net income (loss)	(18,056)
Balance at Jun. 30, 2019	$ 5,000,010
Balance, Shares at Jun. 30, 2019	5,284,176
Balance at Mar. 05, 2019	$ 0					0					0					0
Net income (loss)	188,170
Balance at Sep. 30, 2019	$ 5,000,006
Balance, Shares at Sep. 30, 2019	5,231,053
Balance at Mar. 05, 2019	$ 0					0					0					0
Sale of common stock		$ 25,000	$ 5,675,000	$ 1,200,000	$ 168,167,570		$ 431	$ 56	$ 12	$ 1,725		$ 24,569	$ 5,674,944	$ 1,199,988	$ 168,165,845
Sale of common stock, Shares							4,307,500	567,500	120,000	17,250,000
Issuance of insider shares for no consideration						$ 1					(1)
Issuance of insider shares for no consideration, Shares						5,000
Cancellation of insider shares						$ (1)					1
Cancellation of insider shares, Shares						(5,000)
Fair value of warrants	(116,264)										(116,264)
Shares subject to redemption	(170,246,420)					$ (1,702)					(170,244,718)
Shares subject to redemption, Shares						(17,024,642)
Net income (loss)	295,115															295,115
Balance at Dec. 31, 2019	$ 5,000,001					$ 522					4,704,364					295,115
Balance, Shares at Dec. 31, 2019	5,220,358					5,220,358
Balance at Jun. 30, 2019	$ 5,000,010
Balance, Shares at Jun. 30, 2019	5,284,176
Net income (loss)	$ 206,226
Balance at Sep. 30, 2019	$ 5,000,006
Balance, Shares at Sep. 30, 2019	5,231,053
Balance at Dec. 31, 2019	$ 5,000,001					$ 522					4,704,364					295,115
Balance, Shares at Dec. 31, 2019	5,220,358					5,220,358
Net income (loss)	$ 82,688
Balance at Mar. 31, 2020	$ 5,000,009
Balance, Shares at Mar. 31, 2020	5,212,090
Balance at Dec. 31, 2019	$ 5,000,001					$ 522					4,704,364					295,115
Balance, Shares at Dec. 31, 2019	5,220,358					5,220,358
Net income (loss)	$ (365,252)
Balance at Jun. 30, 2020	$ 5,000,009
Balance, Shares at Jun. 30, 2020	5,256,884
Balance at Dec. 31, 2019	$ 5,000,001					$ 522					4,704,364					295,115
Balance, Shares at Dec. 31, 2019	5,220,358					5,220,358
Net income (loss)	$ (933,836)
Balance at Sep. 30, 2020	$ 5,000,005
Balance, Shares at Sep. 30, 2020	5,313,742
Balance at Dec. 31, 2019	$ 5,000,001					$ 522					4,704,364					295,115
Balance, Shares at Dec. 31, 2019	5,220,358					5,220,358
Issuance of insider shares for no consideration, Shares	5,000
Shares subject to redemption	$ 9,986,190					$ 100					9,986,090
Shares subject to redemption, Shares						998,619
Shares redeemed	(5,857,340)					$ (58)					(5,857,282)
Shares redeemed (in share)						(579,881)
Net income (loss)	(4,128,841)															(4,128,841)
Balance at Dec. 31, 2020	$ 5,000,010					$ 564					$ 8,833,172					$ (3,833,726)
Balance, Shares at Dec. 31, 2020	5,639,096					5,639,096
Balance at Mar. 31, 2020	$ 5,000,009
Balance, Shares at Mar. 31, 2020	5,212,090
Net income (loss)	$ (447,940)
Balance at Jun. 30, 2020	$ 5,000,009
Balance, Shares at Jun. 30, 2020	5,256,884
Net income (loss)	$ (568,584)
Balance at Sep. 30, 2020	$ 5,000,005
Balance, Shares at Sep. 30, 2020	5,313,742

Statements of Stockholders' E_2

Statements of Stockholders' Equity (Parenthetical)	Dec. 31, 2019$ / shares
Underwriters
Sale of common stock price per share	$ 10
Founders
Sale of common stock price per share	0.005804
Founders | Private Placement
Sale of common stock price per share	$ 10

Statements of Cash Flows

Statements of Cash Flows - USD ($)	3 Months Ended	4 Months Ended	6 Months Ended	7 Months Ended	9 Months Ended	10 Months Ended	12 Months Ended
	Mar. 31, 2020	Jun. 30, 2019	Jun. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Dec. 31, 2019	Dec. 31, 2020
OPERATING ACTIVITIES
Net income (loss)	$ (82,688)	$ 18,056	$ 365,252	$ (188,170)	$ 933,836	$ 295,115	$ (4,128,841)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Interest earned on cash and marketable securities held in Trust Account	(915,995)	(218,104)	(972,033)	(1,151,957)	(1,016,923)	(1,872,701)	(1,022,546)
Change in fair value of warrant liability	(5,675)	(10,746)	96,475	42,636	334,825	65,336	930,700
Change in operating assets and liabilities:
Prepaid expenses	5,138	(176,337)	46,297	(187,100)	(16,438)	(161,609)	98,918
Receivable from related party	(200)		(4,318)	(30,054)	(8,126)	(1,952)	552
Other non-current assets	20,001		33,327	(53,368)	33,327	(33,327)	33,327
Accounts payable	8,701	70,695	(6,513)	96,632	(118,016)	34,393	52,135
Payable to related parties	(4,922)		(7,757)		(10,464)	16,649	(940)
Accrued liabilities	24,269	7,083		5,000	150		2,153,000
Other current liabilities	238,568	65,082	255,290	293,362	(180,696)	180,696	(180,696)
Net cash used in operating activities	(547,427)	(280,383)	(924,484)	(796,679)	(1,916,197)	(1,477,400)	(2,064,391)
INVESTING ACTIVITIES
Investment of cash in Trust Account				(172,500,000)		(172,500,000)
Cash withdrawn from Trust Account	164,932	(172,500,000)	231,894	71,590	727,119	378,118	6,632,180
Net cash and cash equivalents provided by (used in) investing activities	164,932	(172,500,000)	231,894	(172,428,410)	727,119	(172,121,882)	6,632,180
FINANCING ACTIVITIES
Proceeds from sale of common stock to Founder		25,000		25,000		25,000
Borrowing from related party		99,937		99,937		99,937	300,000
Repayment of borrowing from related party		(99,937)		(99,937)		(99,937)
Proceeds from sale of Private Placements Units		5,675,000		5,675,000		5,675,000
Proceeds from sale of common stock to underwriters		1,200,000		1,200,000		1,200,000
Proceeds from sale of Units, net of underwriting discounts paid		169,050,000		169,050,000		169,050,000
Payment of offering costs		(640,139)		(689,210)		(774,210)	(108,220)
Redemption of Units							(5,857,340)
Net cash provided by (used in) financing activities		175,309,861		175,260,790		175,175,790	(5,665,560)
Net change in cash during period	(382,495)	2,529,478	(692,590)	2,035,701	(1,189,078)	1,576,508	(1,097,771)
Cash, beginning of period	1,576,508		1,576,508		1,576,508		1,576,508
Cash, end of period	1,194,013	2,529,478	883,918	2,035,701	387,430	1,576,508	478,737
SUPPLEMENTAL DISCLOSURE
Cash paid for income taxes					462,238	378,118	476,973
SUPPLEMENTAL DISCLOSURE OF NON-CASH FINANCING ACTIVITIES
Offering costs included in accounts payable	108,220	157,291		193,220		108,220
Change in value of common stock subject to possible redemption	$ 82,680	1,966,934	$ (365,260)	2,088,164	$ (933,840)	2,195,114	$ (4,128,850)
Fair value of warrant liability		$ 116,264		$ 116,264		$ 116,264

Description of Organization and

Description of Organization and Business Operations	12 Months Ended
	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Organization and Business Operations	1. DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS Organization and General GigCapital2, Inc. (the “Company” or “GigCapital2”) was incorporated in Delaware on March 6, 2019. The Company was formed for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business combination with one or more businesses (the “Business Combination”). The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act of 1933, as amended (the “Securities Act”), as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”). As of December 31, 2020, the Company had not commenced any operations. All activity for the period from March 6, 2019 (date of inception) through December 31, 2020 relates to the Company’s formation and the initial public offering (the “Offering”), as described in Note 4, and identifying a target Business Combination, as described below. The Company will not generate any operating revenues until after completion of its initial Business Combination, at the earliest. The Company will generate non-operating income in the form of interest income on cash from the proceeds derived from the Offering that is held as investments in the Trust Account. The Company has selected December 31 as its fiscal year end. The Company’s sponsor, GigAcquisitions2, LLC, a Delaware limited liability company (the “Sponsor”), together with one of the underwriters, EarlyBirdCapital, Inc. (“EarlyBird”) and certain affiliates and employees of EarlyBird (the “EarlyBird Group”), and Northland Gig 2 Investment LLC, a Delaware limited liability company (“Northland Investment”) collectively make up the founders of the Company (the “Founders”). On June 5, 2019, the initial registration statement on Form S-1, as amended, filed in connection with the Offering, and the subsequent registration statement on Form S-1 filed by the Company pursuant to Section 462(b) of the Securities Act to register additional securities, also in connection with the Offering, were declared effective. The Company concurrently entered into an underwriting agreement on June 5, 2019 to conduct the Offering, the initial closing of which was consummated on June 10, 2019 with the delivery of 15,000,000 units (the “Units”). The Units sold in the Offering consisted of the securities described in Note 4. The Offering generated gross proceeds of $150,000,000. Simultaneously with the initial closing of the Offering, the Company consummated the initial closing of a private placement sale (the “Private Placement”) of 492,500 units (the “Private Placement Units”), at a price of $10.00 per unit, to its Founders, and 100,000 shares of its common stock (the “Private Underwriter Shares”), at a price of $10.00 per share, to Northland Securities, Inc. (“Northland”), an affiliate of Northland Investment. The Private Placement Units consisted of the securities described in Note 5. The initial closing of the Private Placement generated gross proceeds of $5,925,000. Following the initial closing of the Offering, net proceeds in the amount of $147,000,000 from the sale of the Units and proceeds in the amount of $3,000,000 from the sale of Private Placement Units, for a total of $150,000,000, were placed in a trust account (“Trust Account”) which is described further below. On June 13, 2019, in connection with the underwriters’ exercise in full of their option to purchase an additional 2,250,000 Units solely to cover over-allotments, if any (the “over-allotment option”), the Company consummated the sale of an additional 2,250,000 Units at $10.00 per unit. Simultaneously with the closing of the sale of the additional Units, the Company consummated a second closing of the Private Placement, resulting in the sale of an additional 75,000 Private Placement Units at $10.00 per unit to the Founders, and an additional 20,000 Private Underwriter Shares at $10.00 per share to Northland. Following the closings, an additional $22,500,000 of net proceeds were placed in the Trust Account. Transaction costs amounted to $4,332,430, consisting of $3,450,000 of underwriting fees and $882,430 of offering costs. The Company’s remaining cash after payment of the offering costs will be held outside of the Trust Account for working capital purposes. First Extension The Company’s initial public offering prospectus and Amended and Restated Certificate of Incorporation provided that the Company initial had until December 10, 2020 (the date which was 18 months after the consummation of the Offering) to complete the Business Combination. On December 8, 2020, the Company held its 2020 Annual Stockholders’ Meeting (the “Annual Meeting”) and the Company’s stockholders approved an amendment to the Company’s Amended and Restated Certificate of Incorporation that extends the date by which the Company must consummate a Business Combination transaction from December 10, 2020 to March 10, 2021. The Company’s stockholders elected to redeem 579,881 shares of the Company’s common stock, par value $0.0001 per share (“Common Stock”), which represented approximately 3.4% of the shares that were part of the Units that were sold in the Company’s initial public offering. Second Extension On March 10, 2021, the Company held a special meeting of its stockholders (the “Special Meeting”). At the Special Meeting, the Company’s stockholders approved an amendment to the Company’s Amended and Restated Certificate of Incorporation that extends the date by which the Company must consummate a Business Combination transaction from March 10, 2021 to June 10, 2021. The certificate of amendment was filed with the Delaware Secretary of State and has effective date of March 10, 2021. The Company’s stockholders elected to redeem 1,852,804 shares of the Company’s Common Stock, which represented approximately 10.7% of the shares that were part of the Units that were sold in the Company’s initial public offering. Working Capital Note On December 19, 2020, the Company issued a convertible unsecured promissory note (the “Working Capital Note”) in the aggregate principal amount of $300,000 to the Sponsor. The Company issued the Working Capital Note in consideration for a loan from the Sponsor to fund the Company’s working capital requirements between now and March 10, 2021, which is the period of time that the Company has available to complete its initial Business Combination following the December 8, 2020 amendment to its certificate of incorporation. Subsequently, the Company further extended the date which it must complete the Business Combination from March 10, 2021 to June 10, 2021 as described under Second Extension above. The Working Capital Note was issued to provide the Company with additional working capital and will not be deposited into the Company’s Trust Account. The Working Capital Note is convertible at the Sponsor’s election upon the consummation of the proposed business combinations (the “Business Combinations”) described in Note 2. Business Combinations and Related Agreements. Upon such election, the Working Capital Note will convert, at a price of $10.00 per Unit, into Units identical to the Private Placement Units issued in connection with the Company’s initial public offering. The issuance of the Working Capital Note resulted in a contingent beneficial conversion feature which was determined to be insignificant and will be recorded when the Business Combinations close. The Working Capital Note bears no interest and is repayable in full upon the consummation of the Company’s Business Combination. The Trust Account The funds in the Trust Account have been invested only in U.S. government treasury bills with a maturity of one hundred and eighty-five (185) days or less or in money market funds meeting certain conditions under Rule 2a-7 under the Investment Company Act of 1940 which invest only in direct U.S. government obligations. Funds will remain in the Trust Account until the earlier of (i) the consummation of the Business Combination or (ii) the distribution of the Trust Account as described below. The remaining proceeds from the Offering outside the Trust Account may be used to pay for business, legal and accounting due diligence expenses on acquisition targets and continuing general and administrative expenses. The Company’s Amended and Restated Certificate of Incorporation provides that, other than the withdrawal of interest to pay taxes, none of the funds held in the Trust Account will be released until the earlier of: (i) the completion of the Business Combination; (ii) the redemption of 100% of the shares of common stock included in the units sold in the Offering (the “public shares”) if the Company is unable to complete a Business Combination within 24 months from the closing of the Offering on June 10, 2019; or (iii) the redemption of the public shares in connection with a stockholder vote to amend the Company’s amended and restated certificate of incorporation to modify the substance or timing of the Company’s obligation to redeem 100% of its public shares if it does not complete its initial Business Combination within 24 months from the closing of the Offering on June 10, 2019. Business Combination The Company will have 24 months from June 10, 2019, the closing date of the Offering, to complete its initial Business Combination. If the Company does not complete a Business Combination within this period of time, it shall (i) cease all operations except for the purposes of winding up; (ii) as promptly as reasonably possible, but not more than ten business days thereafter, redeem the public shares of common stock for a per share pro rata portion of the Trust Account, including interest, but less taxes payable (less up to $100,000 of such net interest to pay dissolution expenses) and (iii) as promptly as possible following such redemption, dissolve and liquidate the balance of the Company’s net assets to its creditors and remaining stockholders, as part of its plan of dissolution and liquidation. The Founders, Northland and the Company’s former Chief Financial Officer, Ms. McDonough, who received 5,000 shares of common stock (the “insider shares”), have entered into letter agreements with the Company, pursuant to which they have waived their rights to participate in any redemption with respect to their initial shares; however, if the Founders, Northland or Ms. McDonough or any of the Company’s officers, directors or affiliates acquired shares of common stock after the Offering, they will be entitled to a pro rata share of the Trust Account upon the Company’s redemption or liquidation in the event the Company does not complete a Business Combination within the required time period. As a result of Ms. McDonough’s resignation effective as of August 12, 2019, Ms. McDonough forfeited her insider shares. In the event of such distribution, it is possible that the per share value of the residual assets remaining available for distribution (including Trust Account assets) will be less than the initial public offering price per unit. Going Concern Consideration As of December 31, 2020, the Company had $478,737 in cash and a working capital deficit of $2,012,409. Further, the Company has no present revenue, its business plan is dependent on the completion of a financing and it expects to continue to incur significant costs in pursuit of its financing and acquisition plans. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. There is no assurance that the Company’s plans to raise capital or to consummate a Business Combination will be successful or successful within the target business acquisition period. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Restatement of Previously Issued Financial Statements The Company has restated its financial statements as of December 31, 2020 and 2019, for the year ended December 31, 2020 and the period from March 6, 2019 (Date of Inception) through December 31, 2019, as well as the unaudited condensed financial statements for the three month period ended March 31, 2020, the three and six month periods ended June 30, 2020 and 2019 and the three and nine month periods ended September 30, 2020 and 2019, to correct misstatements in those prior periods primarily related to misstatements identified in improperly applying accounting guidance on certain warrants, recognizing them as equity instead of a warrant liability, under the guidance of Accounting Standards Codification (“ASC”) 815-40, Contracts in Entity’s Own Equity. See Note 11, Restatement of Previously Issued Financial Statements

Business Combinations and Relat

Business Combinations and Related Agreements	12 Months Ended
	Dec. 31, 2020
Business Combinations [Abstract]
Business Combinations and Related Agreements	2. Business Combinations and Related Agreements Business Combinations On November 23, 2020, the Company executed a business combination agreement, dated as of November 20, 2020, with UpHealth Holdings, Inc. (“UpHealth”), and UpHealth Merger Sub, Inc., (“UpHealth Merger Sub”) (such business combination agreement, the “UpHealth BCA”, and such business combination, the “UpHealth Combination”). In addition, on November 23, 2020, the Company executed a business combination agreement, dated as of November 20, 2020, with Cloudbreak Health, LLC (“Cloudbreak”), Cloudbreak Merger Sub, LLC (“Cloudbreak Merger Sub”), Chirinjeev Kathuria and Mariya Pylypiv (collectively, the “UpHealth Significant Stockholders”) and UpHealth, and Shareholder Representative Services LLC, solely in its capacity as the representative, agent and attorney-in-fact of the Cloudbreak members (such business combination agreement, the “Cloudbreak BCA”, and such business combination, the “Cloudbreak Combination”). The UpHealth BCA Pursuant to the terms of the UpHealth BCA, GigCapital2 will acquire UpHealth through the statutory merger of UpHealth Merger Sub with and into UpHealth, with UpHealth surviving the merger as a wholly owned subsidiary of GigCapital2 (the “UpHealth Merger”). At the effective time of the UpHealth Merger, each share of UpHealth common stock will be canceled and converted into the right to receive a number of shares of common stock, par value $0.0001 per share, of GigCapital2 (the “GigCapital2 Common Stock”) equal to the Exchange Ratio. The Exchange Ratio will be equal to the Aggregate Merger Consideration divided by the sum of the aggregate number of shares of UpHealth common stock issued and outstanding immediately prior to the effective time of the UpHealth Merger. The Aggregate Merger Consideration shall not exceed 99,000,000 shares of GigCapital2 Common Stock, subject to certain adjustments, less the Thrasys Incentive Amount (as defined below). UpHealth has previously entered into a share purchase agreement providing for the purchase of 90% or more of the equity interests of Glocal Healthcare Systems Private Limited, a company incorporated under the laws of India (“Glocal”), and UpHealth as of the date of entry into the UpHealth BCA owns approximately 43% of the equity interests of Glocal. The Aggregate Merger Consideration shall be reduced by approximately 99,000 shares of GigCapital2 Common Stock for each 1.0% interest of Glocal that is below 90% and that is not yet acquired by UpHealth upon the UpHealth Closing. Adjustments to the Aggregate Merger Consideration will further be made to the extent that the indebtedness at the Closing of UpHealth and the Company Subsidiaries less the cash and cash equivalents of UpHealth and the Company Subsidiaries as of immediately before such time is greater than $33,850,000 (excluding any Acquisition Promissory Notes). The Acquisition Promissory Notes are promissory notes previously issued by UpHealth for its acquisitions of Thrasys, Inc. (“Thrasys”), Behavioral Health Services, LLC (“Behavioral Health Services”), TTC Healthcare, Innovations Group, Inc., a Utah corporation (“ Innovations Group Two individuals who are officers of UpHealth, and were shareholders of Thrasys prior to its merger with UpHealh, will following the UpHealth Closing, if he or she is a service provider to GigCapital2, the Surviving Corporation or any of the Company Subsidiaries as of the date of grant, be awarded restricted stock units of GigCapital2 in the amount of the Thrasys Incentive Amount. Following the amendment of the UpHealth Business Combination Agreement on March 23, 2021, the Thrasys Incentive Amount that shall be eligible to be granted shall be (a) 32.016% multiplied by (b) 15.136% multiplied by (c) the Adjusted Aggregate Merger/Incentive Amount. The Adjusted Aggregate Merger/Incentive Amount shall be (a) $990,000,000, subject to certain adjustments, divided by (b) $10.00. In the event that either individual ceases to be a service provider to GigCapital2, the Surviving Corporation or any of the Company Subsidiaries as of the date of grant, the portion of the Thrasys Incentive Amount allocated to such individual will not be reallocated to the other individual. Such restricted stock units shall vest into shares of GigCapital2 Common Stock at the earlier of (i) the date that is one year after the UpHealth Closing, (ii) the date on which the last sale price of GigCapital2 Common Stock equals or exceeds $12.50 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within any 30-trading day period commencing at least 90 days after the UpHealth Closing, or (iii) the date on which GigCapital2 completes a liquidation, merger, stock exchange or other similar transaction that results in all of the GigCaptial2’s stockholders having the right to exchange their shares of GigCapital2 Common Stock for cash, securities or other property. If either of these individuals ceases to be a service provider to GigCapital2, the Surviving Corporation or any of the Company Subsidiaries prior to any vesting date, the unvested portion of the restricted stock units shall be cancelled and surrendered to GigCapital2. The Cloudbreak BCA Pursuant to the terms of the Cloudbreak BCA, GigCapital2 will acquire Cloudbreak through the statutory merger of Cloudbreak Merger Sub with and into Cloudbreak, with Cloudbreak surviving the merger as a wholly owned subsidiary of GigCapital2 (the “Cloudbreak Merger”). At the effective time of the Cloudbreak Merger (the “Cloudbreak Effective Time”): (i) each Common Unit (and the membership interests represented thereby) issued and outstanding immediately prior to the Cloudbreak Effective Time shall be converted into the right to receive a number of shares of GigCapital2 Common Stock equal to the Common Unit Exchange Ratio (together with any Business Combination Share Adjustment to which each Common Unit is entitled, the “Common Unit Merger Consideration”); (ii) each Series A Preferred Unit (and the membership interests represented thereby) issued and outstanding immediately prior to the Cloudbreak Effective Time shall be converted into the right to receive a number of shares of GigCapital2 Common Stock equal to the Preferred Unit Exchange Ratio (in addition to any Business Combination Share Adjustment to which each Series A Preferred Unit is entitled); and (iii) each Option that is outstanding and unexercised immediately prior to the Cloudbreak Effective Time, whether vested or unvested, shall be assumed by GigCapital2 and converted into an option to purchase a number of shares of GigCapital2 Common Stock in an amount set forth on the Allocation Schedule, which amount shall be equal to the product of (i) the number of Common Units subject to such Option, multiplied by (ii) the Common Unit Exchange Ratio (each such converted option, an “Exchanged Option”). Each holder of Exchanged Options shall also be entitled to any Business Combination Share Adjustment made pursuant to the Cloudbreak BCA. Additionally, immediately prior to the Cloudbreak Effective Time, each Common Warrant shall convert into Common Units in accordance with their terms. The aggregate number of shares of GigCapital2 Common Stock issuable at the closing of the Cloudbreak Merger, and upon the exercise of all Exchanged Options on a net exercise basis, shall equal 11,000,000 shares of GigCapital2 Common Stock. Furthermore, in connection with the closing of the Cloudbreak Combination (the “Cloudbreak Closing”), (i) GigCapital2 has agreed to repay or cause to be repaid on behalf of Cloudbreak certain debt obligations of Cloudbreak and (ii) the Significant UpHealth Stockholders have agreed to subject 5,500,000 of their shares of GigCapital2 Common Stock (as adjusted for stock splits, combinations, reorganizations and the like) that they would receive upon the closing of the Upalth Combination (the “UpHealth Closing”) to potential forfeiture and transfer (such transfer, the “Business Combination Share Adjustment”) to the Members in connection with a Valuation Shortfall on the 540th day from the Closing Date (or if such day is not a Business Day, the following Business Day) (the “Measurement Date”) as provided in the Cloudbreak BCA. A Valuation Shortfall shall occur if the dollar volume-weighted average price for the GigCapital2 Common Stock on the New York Stock Exchange during the period beginning at 9:30 a.m., New York time, and ending at 4:00 p.m., New York time, as reported by Bloomberg through its “HP” function (set to weighted average) or if not available on Bloomberg, as reported by Morningstar (the “VWAP”) for the ten trading days preceding the Measurement Date (the “Reference VWAP”) is less than $13.64, and the amount of such Valuation Shortfall is the difference between $13.64 and the Reference VWAP. In the event that a Valuation Shortfall occurs, the amount of shares of GigCapital2 Common Stock that the Significant UpHealth Stockholders shall forfeit to the Members will be the lesser of (i) the Adjustment Amount and (ii) 5,500,000 (or, if the Adjustment Amount equals 5,500,000, the Adjustment Amount). The Adjustment Amount means the quotient (rounded up to the nearest whole number) of (A) the Aggregate Valuation Shortfall, divided by (B) the Reference VWAP. The Aggregate Valuation Shortfall means the product of (A) the amount of the Valuation Shortfall, multiplied by (B) 11,000,000. Upon the closingof the transactions, the combined company will be named UpHealth, Inc. and will continue to be listed on the NYSE under the new ticker symbol “UPH”. Termination The UpHealth BCA and the Cloudbreak BCA each allow the parties to terminate such agreements if certain conditions described therein are satisfied. Additionally, under the Cloudbreak BCA, Cloudbreak is allowed to terminate the Cloudbreak BCA if there is less than $125,000,000 of cash and cash equivalents in the Trust Account at any time prior to the Cloudbreak Closing.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The financial statements of the Company have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”). Emerging Growth Company Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging 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 an accounting 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 accounting standard at the time private companies adopt the new or revised standard. Net Loss Per Share of Common Stock Net loss per share of common stock is computed by dividing net loss by the weighted-average number of shares of common stock outstanding for the period. The Company applies the two-class method in calculating the net loss per common share. Shares of common stock subject to possible redemption as of December 31, 2020 and 2019 have been excluded from the calculation of the basic net loss per share since such shares, if redeemed, only participate in their pro rata share of the Trust Account earnings. When calculating its diluted net loss per share, the Company has not considered the effect of (i) the incremental number of shares of common stock to settle warrants sold in the Offering and Private Placement, as calculated using the treasury stock method; (ii) the contingently issuable shares associated with the rights sold in the Offering and Private Placement to receive one-twentieth of one share of common stock upon the consummation of the Company’s initial Business Combination; and (iii) the insider shares issued to the former Chief Financial Officer representing 5,000 shares of common stock underlying restricted stock awards for the period they were outstanding. Since the Company was in a net loss position during the year ended December 31, 2020 and the period from March 6, 2019 (inception) through December 31, 2019 after deducting net income attributable to common stock subject to redemption, diluted net loss per common share is the same as basic net loss per common share for the periods presented. Reconciliation of Net Loss Per Common Share In accordance with the two-class method, the Company’s net income (loss) is adjusted for net income that is attributable to common stock subject to redemption, as these shares only participate in the income of the Trust Account and not the losses of the Company. Accordingly, net loss per common share, basic and diluted, is calculated as follows: Year ended December 31, 2020 Period from March 6, 2019 through December 31, 2019 As Restated As Restated Net income (loss) $ (4,128,841 ) $ 295,115 Less: net income attributable to common stock subject to redemption (555,866 ) (1,005,550 ) Net loss attributable to common stockholders $ (4,684,707 ) $ (710,435 ) Weighted-average common shares outstanding, basic and diluted 5,304,752 4,847,100 Net loss per share common share, basic and diluted $ (0.88 ) $ (0.15 ) Cash and Cash Equivalents The Company considers all short-term investments with a maturity of three months or less when purchased to be cash equivalents. The Company maintains cash balances that at times may be uninsured or in deposit accounts that exceed Federal Deposit Insurance Corporation limits. The Company maintains its cash deposits with major financial institutions. Cash and Marketable Securities Held in Trust Account As of December 31, 2020, the assets held in the Trust Account consisted of money market funds and cash. 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 federally insured limits. The Company has not experienced losses on these accounts and management believes the Company is not exposed to significant risks on such accounts. Financial Instruments The fair value of the Company’s assets and liabilities approximates the carrying amounts represented in the balance sheets primarily due to their short-term nature. Use of Estimates The preparation of financial statements in conformity with GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Offering Costs Offering costs in the amount of $4,332,430 consist of legal, accounting, underwriting fees and other costs incurred since inception that are directly related to the Offering. Offering costs were charged to stockholders’ equity and recorded in additional paid-in capital as a reduction to the gross proceeds received upon completion of the Offering. Common Stock Subject to Possible Redemption Common stock subject to mandatory redemption (if any) is classified as a liability instrument and is measured at fair value. Conditionally redeemable common stock (including common stock that features redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times, common stock is classified as stockholders’ equity. The Company’s common stock features certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, as of December 31, 2020 and 2019, common stock subject to possible redemption is presented as temporary equity, outside of the stockholders’ equity section of the Company’s balance sheets. Stock-based Compensation Stock-based compensation related to restricted stock awards are based on fair value of common stock on the grant date. The shares underlying the Company’s restricted stock awards are subject to forfeiture if these individuals resign or are terminated for cause prior to the completion of the Business Combination. Therefore, the related stock-based compensation will be recognized upon the completion of a Business Combination, unless the related shares are forfeited prior to a Business Combination occurring. Income Taxes The Company follows the asset and liability method of accounting for income taxes. Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that included the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. The Company prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. There were no unrecognized tax benefits as of. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. The amount paid for interest and penalties during the year ended December 31, 2020 was $724, which was related to 2019 income taxes. No amounts were paid for interest and penalties during the period from March 6, 2019 (inception) through December 31, 2019. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is subject to income tax examinations by major taxing authorities since inception. Warrant Liability The Company accounts for warrants for shares of the Company’s common stock that are not indexed to its own stock as liabilities at fair value on the balance sheet. The warrants are subject to remeasurement at each balance sheet date and any change in fair value is recognized as a component of other income (expense), net on the statements of operations and comprehensive income (loss). The Company will continue to adjust the liability for changes in fair value until the earlier of the exercise or expiration of the common stock warrants. At that time, the portion of the warrant liability related to the common stock warrants will be reclassified to additional paid-in capital. Recent Accounting Pronouncements The Company does not believe that any recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s financial statements.

Offering

Offering	12 Months Ended
	Dec. 31, 2020
Equity [Abstract]
Offering	4. OFFERING On June 10, 2019, the Company completed the initial closing of the Offering whereby the Company sold 15,000,000 Units at a price of $10.00 per Unit. On June 13, 2019, the Company completed the second closing of the Offering with the exercise of the over-allotment option with the consummation of the sale of an additional 2,250,000 Units at a price of $10.00 per Unit. Each Unit consists of one share of the Company’s common stock, $0.0001 par value, one warrant to purchase one share of common stock (the “Warrants”), and one right to receive one-twentieth (1/20) of one share of common stock upon consummation of the initial Business Combination (the “Rights”). Warrants will be exercisable for $11.50 per share, and the exercise price of the Warrants may be adjusted in certain circumstances as discussed in Note 7. On June 26, 2019, the Company announced that the holders of the Company’s Units may elect to separately trade the securities underlying such Units which commenced on July 1, 2019. Any Units not separated will continue to trade on the New York Stock Exchange under the symbol “GIX.U”. Any underlying shares of common stock, warrants and rights that are separated will trade on the New York Stock Exchange under the symbols “GIX,” “GIX.WS” and “GIX.RT,” respectively.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2020
Related Party Transactions [Abstract]
Related Party Transactions	5. RELATED PARTY TRANSACTIONS Founder Shares During the period from March 6, 2019 (date of inception) to March 12, 2019, the Sponsor and Northland Investment purchased 2,500,000 shares of common stock (the “Founder Shares”) for an aggregate purchase price of $25,000, or $0.01 per share. In April 2019, the Company effected a stock dividend of 0.493 shares of common stock for each outstanding share of common stock, resulting in the Sponsor and Northland Investment holding an aggregate of 3,732,500 shares of its common stock. Subsequently, the Sponsor and Northland Investment sold 68,041 shares and 31,959 shares, respectively, to EarlyBird and the EarlyBird Group collectively for an aggregate purchase price of $670, or $0.0067 per share. In June 2019, the Company effected a stock dividend of 0.1541 shares of common stock for each outstanding share of common stock, resulting in the Sponsor, Northland Investment, EarlyBird and the EarlyBird Group holding an aggregate of 4,307,500 shares of its common stock as of December 31, 2020 and 2019. The Founder Shares are identical to the common stock included in the Units sold in the Offering except that the Founder Shares are subject to certain transfer restrictions, as described in more detail below. Private Placement The Founders purchased from the Company an aggregate of 492,500 Private Placement Units at a price of $10.00 per unit in a private placement that occurred simultaneously with the completion of the initial closing of the Offering. The Founders also purchased from the Company an aggregate of 75,000 Private Placement Units at a price of $10.00 per unit in a private placement that occurred simultaneously with the completion of the second closing of the Offering with the exercise of the over-allotment option. Among the Private Placement Units, 481,250 units were purchased by the Sponsor, 29,900 units were purchased by EarlyBird, and 56,350 units were purchased by Northland Investment. Each Private Placement Unit consists of one share of the Company’s common stock, $0.0001 par value, one Warrant, and one right to receive one-twentieth of a share of common stock upon the consummation of the Company’s initial Business Combination. Warrants will be exercisable for $11.50 per share, and the exercise price of the Warrants may be adjusted in certain circumstances as described in Note 7. One of the Company’s underwriters, Northland, purchased 100,000 Private Underwriter Shares, at a purchase price of $10.00 per share in a private placement that occurred simultaneously with the completion of the initial closing of the Offering. Northland also purchased from the Company an aggregate of 20,000 Private Underwriter Shares at a price of $10.00 per share in a private placement that occurred simultaneously with the completion of the second closing of the Offering with the exercise of the over-allotment option. The Private Underwriter Shares are identical to the shares of common stock included in the Private Placement Units. The Company’s Founders and underwriters have agreed not to transfer, assign or sell any of their Founder Shares, Private Placement Units, shares or other securities underlying such Private Placement Units, or Private Underwriter Shares until the earlier of (i) twelve months after the completion of the Company’s initial Business Combination, or earlier if, subsequent to the Company’s initial Business Combination, the last sale price of the Company’s common stock equals or exceeds $12.50 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within any 30-trading day period commencing at least 90 days after the Company’s initial Business Combination or (ii) the date on which the Company completes a liquidation, merger, stock exchange or other similar transaction after the initial Business Combination that results in all of the Company’s stockholders having the right to exchange their shares of common stock for cash, securities or other property. Unlike the Warrants included in the Units sold in the Offering, if held by the original holder or its permitted transferees, the warrants included in the Private Placement Units are not redeemable by the Company and subject to certain limited exceptions, will be subject to transfer restrictions until one year following the consummation of the Business Combination. If the warrants included in the Private Placement Units are held by holders other than the initial holders or their permitted transferees, the warrants included in the Private Placement Units will be redeemable by the Company and exercisable by holders on the same basis as the Warrants included in the Offering. If the Company does not complete a Business Combination, then a portion of the proceeds from the sale of the Private Placement Units and all of the proceeds from the sale of the Private Underwriter Shares will be part of the liquidating distribution to the public stockholders. Registration Rights On June 5, 2019, the Company entered into a Registration Rights Agreement with its Founders, Northland and Ms. McDonough. These holders will be entitled to make up to three demands, excluding short form registration demands, that the Company register such securities for sale under the Securities Act. In addition, these holders will have “piggy-back” registration rights to include their securities in other registration statements filed by the Company. The Company will bear the expenses incurred in connection with the filing of any such registration statements. There will be no penalties associated with delays in registering the securities under the Registration Rights Agreement. Upon cancellation of Ms. McDonough’s insider shares following her resignation, effective as of August 12, 2019, she was no longer subject to the terms and conditions set forth in the Registration Rights Agreement. Underwriters Agreement The Company granted the underwriters a 45-day option to purchase up to 2,250,000 additional Units to cover any over-allotments, at the Offering price less deferred underwriting discounts and commissions. On June 13, 2019, the underwriters elected to fully exercise their over-allotment option to purchase 2,250,000 Units at a purchase price of $10.00 per unit. The Company paid an underwriting discount of $0.20 per Unit to the underwriters. Administrative Services Agreement and Other Agreements The Company agreed to pay $20,000 a month for office space, administrative services and secretarial support to an affiliate of the Sponsor, GigFounders, LLC. Services commenced on June 6, 2019, the date the securities were first listed on the New York Stock Exchange and will terminate upon the earlier of the consummation by the Company of an initial Business Combination or the liquidation of the Company. Related Party Loan The Company entered into a promissory note agreement with the Sponsor under which $99,937 was loaned to the Company for the payment of expenses related to the Offering. The promissory note was non-interest bearing, unsecured and was repaid in full on June 20, 2019. On December 19, 2020, the Company issued the Working Capital Note in the aggregate principal amount of $300,000 to the Sponsor. The Company issued the Working Capital Note in consideration for a loan from the Sponsor to fund the Company’s working capital requirements between now and June 10, 2021, which is the period of time that the Company has available to complete its initial business combination following the December 8, 2020 amendment to its certificate of incorporation. The Working Capital Note was issued to provide the Company with additional working capital and will not be deposited into the Company’s Trust Account. The Working Capital Note is convertible at the Sponsor’s election upon the consummation of the proposed Business Combinations described in Note 2. Upon such election, the Working Capital Note will convert, at a price of $10.00 per Unit, into Units identical to the Private Placement Units issued in connection with the Company’s initial public offering. The issuance of the Working Capital Note resulted in a contingent beneficial conversion feature which was determined to be insignificant and will be recorded when the Business Combinations close. The Working Capital Note bears no interest and is repayable in full upon the consummation of the Company’s Business Combinations.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	6. COMMITMENTS AND CONTINGENCIES Business Combination Marketing Agreement The Company engaged its underwriters as advisors to assist it in holding meetings with its stockholders to discuss the potential Business Combination and the Target Business’s attributes, introduce it to potential investors that are interested in purchasing its securities in connection with the potential Business Combination, assist it in obtaining stockholder approval for the Business Combination and assist it with its press releases and public filings in connection with the Business Combination. Pursuant to that agreement, the Company will pay the underwriters a cash fee for such services upon the consummation of its initial Business Combination in an amount equal to, in the aggregate, 3.5% of the gross proceeds of the Offering, including any proceeds from the exercise of the over-allotment options.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2020
Equity [Abstract]
Stockholders' Equity	7. STOCKHOLDERS’ EQUITY Common Stock The authorized common stock of the Company includes up to 100,000,000 shares. Holders of the Company’s common stock are entitled to one vote for each share of common stock. As of December 31, 2020 and 2019, there were 5,639,096 and 5,220,358 shares of common stock issued and outstanding and not subject to possible redemption (of which there are 16,026,023 and 17,024,642 such shares outstanding, respectively). In connection with the First Extension as described in Note 1, to amend the Company’s Amended and Restated Certificate of Incorporation to extend the date by which the Company must consummate a business combination transaction from December 10, 2020 to March 10, 2021, stockholders elected to redeem 579,881 shares of the Company’s Common Stock, which represents approximately 3.4% of the shares that were part of the Units that were sold in the Company’s initial public offering. As such in December 2020, the Company paid $5,857,340 to redeem the 579,881 shares of common stock. Following such redemptions, $168,384,949 remained in the Trust Account and 21,665,119 shares of common stock remained issued and outstanding as of December 31, 2020. Preferred Stock The Company is authorized to issue 1,000,000 shares of preferred stock with such designations, voting and other rights and preferences as may be determined from time to time by the Board of Directors. As of December 31, 2020 and 2019, there were no shares of preferred stock issued and outstanding. Warrants Warrants will be exercisable for $11.50 per share, and the exercise price and number of Warrant shares issuable on exercise of the Warrants may be adjusted in certain circumstances including in the event of a stock dividend, extraordinary dividend or recapitalization, reorganization, merger or consolidation of the Company. In addition, if (x) the Company issues additional shares of common stock or equity-linked securities for capital raising purposes in connection with the closing of its initial Business Combination at an issue price or effective issue price of less than $9.50 per share of common stock (with such issue price or effective issue price to be determined in good faith by the Company’s board of directors, and in the case of any such issuance to the Company’s Founders or their affiliates, without taking into account any Founder Shares held by them prior to such issuance), (y) the aggregate gross proceeds from such issuances represent more than 60% of the total equity proceeds, and interest thereon, available for the funding of the Company’s initial Business Combination on the date of the consummation of its initial Business Combination (net of redemptions), and (z) the volume weighted average trading price of the Company’s common stock during the 20 trading-day period starting on the trading day prior to the day on which the Company consummates its initial Business Combination (such price, the “Market Value”) is below $9.50 per share, the exercise price of the Warrants will be adjusted (to the nearest cent) to be equal to 115% of the greater of (i) the Market Value or (ii) the price at which the Company issues the additional shares of common stock or equity-linked securities. Each Warrant will become exercisable on the later of 30 days after the completion of the Company’s initial Business Combination or 12 months from the closing of the Offering and will expire five years after the completion of the Company’s initial Business Combination or earlier upon redemption or liquidation. However, if the Company does not complete its initial Business Combination on or prior to the 24-month period allotted to complete the Business Combination, the Warrants will expire at the end of such period. If the Company is unable to deliver registered shares of common stock to the holder upon exercise of the Warrants during the exercise period, there will be no net cash settlement of these Warrants and the Warrants will expire worthless, unless they may be exercised on a cashless basis in the circumstances described in the Warrant agreement. Once the Warrants become exercisable, the Company may redeem the outstanding Warrants in whole and not in part at a price of $0.01 per Warrant upon a minimum of 30 days’ prior written notice of redemption, only in the event that the last sale price of the Company’s shares of common stock equals or exceeds $18.00 per share for any 20 trading days within the 30-trading day period ending on the third trading day before the Company sends the notice of redemption to the Warrant holders. Under the terms of the Warrant agreement, the Company has agreed to use its best efforts to file a new registration statement under the Securities Act, following the completion of the Company’s initial Business Combination, for the registration of the shares of common stock issuable upon exercise of the Warrants included in the Units. As of December 31, 2020 and 2019, there were 17,817,500 warrants outstanding. Rights Each holder of a right will receive one-twentieth (1/20) of one share of common stock upon consummation of an initial Business Combination, even if the holder of such right redeemed all shares of common stock held by it in connection with an initial Business Combination. No additional consideration will be required to be paid by a holder of rights in order to receive its additional shares upon consummation of an initial Business Combination, as the consideration related thereto has been included in the unit purchase price paid for by investors in the Offering. If the Company enters into a definitive agreement for a Business Combination in which the Company will not be the surviving entity, the definitive agreement therefore will provide for the holders of rights to receive the same per share consideration the holders of the common stock will receive in the transaction on an as-converted into common stock basis, and each holder of a right will be required to affirmatively convert its rights in order to receive the 1/20 share underlying each right (without paying any additional consideration) upon consummation of a Business Combination. More specifically, the right holder will be required to indicate its election to convert the rights into underlying shares as well as to return the original rights certificates to the Company. If the Company is unable to complete an initial Business Combination within 24 months from the closing date of the Offering and the Company liquidates the funds held in the Trust Account, holders of rights will not receive any such funds with respect to their rights, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with respect to such rights, and the rights will expire worthless. Further, there are no contractual penalties for failure to deliver shares of common stock to the holders of the rights upon consummation of an initial Business Combination. Additionally, in no event will the Company be required to net cash settle the rights. As of December 31, 2020 and 2019, there were 17,817,500 rights outstanding. Stock-based Compensation The 5,000 shares issued to Ms. McDonough, the Company’s former Chief Financial Officer, were forfeited upon her resignation in August 2019. Since an initial Business Combination did not occur prior to the forfeiture of these shares, no stock-based compensation expense was recorded in the Company’s statements of operations and comprehensive income (loss).

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2020
Fair Value Disclosures [Abstract]
Fair Value Measurements	8. FAIR VALUE MEASUREMENTS 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 which are supported by little or no market activity and which are significant to the fair value of the assets or liabilities. The Company has determined that the Warrants issued as part of the Private Placement Units are subject to treatment as a liability. As the transfer of these Warrants to anyone other than the purchasers or their permitted transferees, would result in these Warrants having substantially the same terms as the Warrants issued in the Offering, the Company has determined that the fair value of each Warrant issued as part of the Private Placement Units is the same as that of a Warrant issued in the Offering, with an insignificant adjustment for short-term marketability restrictions. Accordingly, the Warrants issued as part of the Private Placement Units are classified as Level 2 financial instruments. The following table presents information about the Company’s assets and liabilities that are measured at fair value on a recurring basis as of December 31, 2020 and 2019, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value: Description: Level December 31, December 31, Assets: Cash and marketable securities held in Trust Account 1 $ 168,384,949 $ 173,994,583 Liabilities: Warrants 2 $ 1,112,300 $ 181,600

Income Tax

Income Tax	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Income Tax	9. INCOME TAX The sources of income (loss) before provision for income taxes are as follows for the year ended December 31, 2020 and the period from March 6, 2019 (date of inception) through December 31, 2019: Year ended December 31, 2020 Period from March 6, 2019 (Date of Inception) through December 31, 2019 As Restated As Restated Domestic $ (3,857,754 ) $ 853,929 Foreign — — Total $ (3,857,754 ) $ 853,929 The provision for income taxes was comprised of the following for the year ended December 31, 2020 and the period from March 6, 2019 (date of inception) through December 31, 2019: Year ended December 31, 2020 Period from March 6, 2019 (Date of Inception) through December 31, 2019 As Restated As Restated Current: Federal $ 180,694 $ 393,267 State and local 90,393 165,547 Foreign — — Total Current 271,087 558,814 Deferred: Federal — — State and local — — Foreign — — Total deferred income tax expense — — Total provision for income taxes $ 271,087 $ 558,814 Reconciliation of the federal statutory income tax rate to the effective income tax rate is as follows: Year ended December 31, 2020 Period from March 6, 2019 (Date of Inception) through December 31, 2019 As Restated As Restated Statutory income tax expense (benefit) $ (810,128 ) $ 179,325 State income tax expense (benefit), net of federal (268,438 ) 59,420 Other permanent items 263,152 23,835 Valuation allowance on start-up costs 1,086,501 296,234 Provision for income taxes $ 271,087 $ 558,814 For the year ended December 31, 2020 and the period from March 6, 2019 (date of inception) through December 31, 2020, the effective tax rate differs from the U.S. statutory rate primarily due to the valuation allowance on the Start-up Costs and tax expense associated with nondeductible permanent adjustments. The tax effects of temporary differences that gave rise to significant portions of the deferred tax assets and liabilities as of December 31, 2020 and 2019 were as follows: December 31, 2020 December 31, 2019 As Restated As Restated Deferred Tax Assets: Start-up costs $ 1,382,735 $ 296,234 Valuation allowance (1,382,735 ) (296,234 ) Net deferred tax assets (liabilities) $ — $ — As of December 31, 2020 and 2019, the Company has recorded a valuation allowance of $1,382,735 and $296,234, respectively, to offset deferred tax assets related to its start-up costs. As of December 31, 2020 and 2019, the Company has no unrecognized tax benefits for which a liability should be recorded. The Company records interest and penalties associated with unrecognized tax benefits as a component of tax expense. As of December 31, 2020 and 2019, the Company has not accrued interest or penalties on unrecognized tax benefits, as there is no position recorded as of 2020 or 2019. No changes to the uncertain tax position balance are anticipated within the next 12 months and are not expected to materially impact the financial statements.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2020
Subsequent Events [Abstract]
Subsequent Events	10. SUBSEQUENT EVENTS PIPE Subscription Agreement On January 20, 2021, GigCapital2 entered into subscription agreements (the “PIPE Subscription Agreements”), each dated January 20, 2021, with certain institutional investors (the “PIPE Investors”), including Oppenheimer & Co. Inc., the placement agent for the private placements under the PIPE Subscription Agreements, pursuant to which, among other things, GigCapital2 agreed to issue and sell, in private placements to close immediately prior to the closing of the Business Combinations, an aggregate of 3,000,000 shares (the “PIPE Shares”) of GigCapital2’s common stock (the “Common Stock”) to the PIPE Investors at $10.00 per share. The obligations to consummate the subscriptions are conditioned upon, among other things, all conditions precedent to the closing of the transactions contemplated by the Note Subscription Agreements (as defined below) having been satisfied or waived, and the closing of the transaction contemplated by the PIPE Subscription Agreements occurring concurrently with the closing of the transactions contemplated by the Note Subscription Agreements. Pursuant to the PIPE Subscription Agreements, GigCapital2 agreed that, prior to the closing of the Business Combinations, GigCapital2 will file with the Securities and Exchange Commission (“SEC”) (at GigCapital2’s sole cost and expense) a registration statement registering the resale of the PIPE Shares (the “Resale Registration Statement”), and GigCapital2 will use its commercially reasonable efforts to have the Resale Registration Statement declared effective upon the closing of the Business Combinations, but no later than 60 calendar days (or 90 calendar days if the SEC notifies GigCapital2 that it will not review the Resale Registration Statement) after the closing of the Business Combinations, subject to customary conditions and covenants. On February 16, 2021, the Company filed a registration statement on Form S-1 with the SEC. This registration statement registers the resale of the PIPE Shares, par value $0.0001 per share of the Common Stock of the Company, by the selling stockholders named in the prospectus (or their permitted transferees) who are to be issued the PIPE Shares in a private placement immediately prior to the closing of the Business Combination. The PIPE Shares were not issued and outstanding at the time of the Special Meeting of GigCapital2’s stockholders held to approve the Business Combinations that was held on March 10, 2021. Further, the holders of the PIPE Shares will not receive any proceeds from the Trust Account established in connection with GigCapital2’s initial public offering in the event GigCapital2 does not consummate an initial Business Combination by the June 10, 2021 deadline in its current Amended and Restated Certificate of Incorporation. In the event the Business Combination are not approved by GigCapital2 stockholders or the other conditions precedent to the consummation of the Business Combination are not met, then the PIPE Shares will not be issued and GigCapital2 will seek to withdraw the registration statement prior to its effectiveness. Notes Subscription Agreements and Indenture On January 20, 2021, GigCapital2 also entered into convertible note subscription agreements (the “Note Subscription Agreements”), each dated January 20, 2021, with certain institutional investors (the “Note Investors”), pursuant to which GigCapital2 agreed to issue and sell, in a private placement to close immediately prior to the closing of the Business Combinations, $255,000,000 aggregate principal amount of unsecured convertible notes (the “Notes”). The Notes are to be issued under an indenture to be entered into in connection with the closing of the Business Combinations, between UpHealth, Inc. (formerly GigCapital2) (“New UpHealth”) and Wilmington Trust, National Association, a national banking association, in its capacity as trustee thereunder (the “Indenture”). The Notes will bear interest at a rate of 6.25% per annum, payable semi-annually, and be convertible into shares of Common Stock at a conversion price of $11.50 per share of Common Stock in accordance with the terms of the Indenture, and will mature five years after their issuance. New UpHealth may, at its election, force conversion of the Notes after the first anniversary of the issuance of the Notes, subject to a holder’s prior right to convert, if the last reported sale price of the Common Stock exceeds 130% of the conversion price for at least 20 trading days during the period of 30 consecutive trading days ending on, and including, the last trading day of the immediately preceding calendar quarter, and the 30-day average daily trading volume of the Common Stock ending on, and including, the last trading day of the applicable exercise period is greater than or equal to $2,000,000. Following certain corporate events that occur prior to the maturity date or if New UpHealth forces a mandatory conversion, New UpHealth will, in certain circumstances, increase the conversion rate for a holder who elects to convert its notes in connection with such a corporate event or has its notes mandatorily converted, as the case may be. In addition, in the event that a holder of the Notes elects to convert its Notes prior to the second anniversary of the issuance of the Notes, New UpHealth will be obligated to pay an amount equal to twelve months of interest, or if on or after such second anniversary of the issuance of the Notes, any remaining amounts that would be owed to, but excluding, the third anniversary of the issuance of the Notes (the “Interest Make-Whole Payment”). The Interest Make-Whole Payment will be payable in cash or shares of the Common Stock as set forth in the Indenture. New UpHealth will be obligated to register the shares issuable upon conversion of the Notes. GigCapital2 agreed that, within 45 days after the consummation of the Business Combinations (the “Convertible Note Resale Registration Filing Deadline”), New UpHealth will file with the SEC a registration statement (the “Convertible Note Resale Registration Statement”) registering the resale of the shares of Common Stock issuable upon conversion of the Notes (the “Convertible Note Registrable Securities”), and New UpHealth will use its commercially reasonable efforts to have the Convertible Note Resale Registration Statement declared effective as soon as practicable after the filing thereof, but no later than the 60th calendar day (or 90th calendar day if the SEC notifies New UpHealth that it will “review” the Convertible Note Resale Registration Statement) following the Convertible Note Resale Registration Filing Deadline. The obligations of the Note Investors to consummate the subscriptions provided for in the Note Subscription Agreements are conditioned upon, among other things, New UpHealth (i) having received cash and cash equivalents from the issuance and sale of the Notes of an aggregate amount not less than $150,000,000 and from the issuance and sale of the Common Stock of an aggregate amount not less than $30,000,000 and (ii) having at least $50,000,000 in the trust account after giving effect to any redemptions, and all conditions precedent to the closing of the transactions contemplated by the PIPE Subscription Agreements having been satisfied or waived, and the closing under the Note Subscription Agreements occurring concurrently with the investment by the PIPE Investors. Common Stock Subject to Possible Redemption In connection with the Second Extension, as described in Note 1, to amend the Company’s Amended and Restated Certificate of Incorporation to extend the date by which the Company must consummate a business combination transaction from March 10, 2021 to June 10, 2021, stockholders elected to redeem 1,852,804 shares of the Company’s Common Stock, which represents approximately 10.7% of the shares that were part of the Units that were sold in the Company’s initial public offering. As such in March 2021, the Company paid $18,715,459 to redeem the 1,852,804 shares of Common Stock. Amendments to the UpHealth BCA On January 29, 2021, the Company executed a First Amendment to the UpHealth BCA with the parties to the UpHealth BCA, solely to amend Schedule 7.06(C) of the UpHealth BCA (the “UpHealth BCA Amendment No. 1”) for the purpose of revising the formula used to calculate the Thrasys Incentive Amount as such term is used in the UpHealth BCA Amendment No. 1. The terms of the Cloudbreak BCA were not modified in connection with the UpHealth BCA Amendment No. 1. On March 23, 2021, the Company executed a Second Amendment to the UpHealth BCA with the parties to the UpHealth BCA, solely to amend Schedule 7.06(C) of the UpHealth BCA (the “UpHealth BCA Amendment No. 2”) for the purpose of further revising the formula used to calculate the Thrasys Incentive Amount as such term is used in the UpHealth BCA Amendment No. 2. The foregoing description of the UpHealth BCA Amendment No. 2 is not complete and is subject to, and qualified in its entirety by reference to, the terms and conditions of such agreement. The terms of the Cloudbreak BCA were not modified in connection with the UpHealth BCA Amendment No. 2.

Restatement of Previously Issue

Restatement of Previously Issued Audited and Unaudited Financial Statements	12 Months Ended
	Dec. 31, 2020
Accounting Changes and Error Corrections [Abstract]
Restatement of Previously Issued Audited and Unaudited Financial Statements	11. Restatement of Previously Issued Audited and Unaudited Financial Statements As discussed in Note 1, the Company has restated previously issued financial statements after considering newly released guidance by the SEC staff regarding the accounting and reporting for warrants. The errors that caused the Company to conclude that its financial statements should be restated are the result of a misapplication of the guidance on accounting for certain of its issued warrants, which came to light when the staff of the SEC issued a Staff Statement on Accounting and Reporting Considerations for Warrants Issued by Special Purpose Acquisition Companies (“SPACs”) dated April 12, 2021 (the “SEC Staff Statement”). The SEC Staff Statement addresses certain accounting and reporting considerations related to warrants of a kind similar to those issued by the Company at the time of its initial public offering in June 2019. Based on ASC 815-40, Contracts in Entity’s Own Equity, warrant instruments that do not meet the criteria to be considered indexed to an entity’s own stock shall be initially classified as liabilities at their estimated fair values. In periods subsequent to issuance, changes in the estimated fair value of the derivative instruments should be reported in the statements of operations and comprehensive income (loss). On June 10, 2019 and June 13, 2019, in addition to other securities, the Company issued Warrants as part of the Private Placement Units to purchase 567,500 shares of Common Stock. The Company determined that the financial statements should be restated to reflect these Warrants as a liability, with subsequent changes in their estimated fair value recorded as non-cash income or expense in the statements of operations and comprehensive income (loss) for all periods since issuance. The following presents the restated financial statements as of December 31, 2020 and 2019, for the year ended December 31, 2020 and the period from March 6, 2019 (Date of Inception) through December 31, 2019, as well as the unaudited condensed financial statements for the three month period ended March 31, 2020, the three and six month periods ended June 30, 2020 and 2019 and the three and nine month periods ended September 30, 2020 and 2019. The following presents a reconciliation of the balance sheets, statements of operations and comprehensive income (loss) and cash flows from the prior periods as previously reported to the restated amounts as of December 31, 2020 and 2019, for the year ended December 31, 2020 and for the period from March 6, 2019 (Date of Inception) through December 31, 2019. The statements of stockholders’ equity for the year ended December 31, 2020 and for the period from March 6, 2019 (Date of Inception) through December 31, 2019 have been restated respectively, for the restatement impact to net income (loss) and common stock subject to possible redemption. See the statements of operations and comprehensive income (loss) reconciliation tables below for additional information on the restatement and impact to net income (loss). December 31, 2020 As Filed Restatement As Restated ASSETS Current assets Cash $ 478,737 $ — $ 478,737 Prepaid expenses 62,691 — 62,691 Receivable from related party 1,400 — 1,400 Total current assets 542,828 — 542,828 Cash and marketable securities held in Trust Account 168,384,949 — 168,384,949 TOTAL ASSETS $ 168,927,777 $ — $ 168,927,777 LIABILITIES, COMMON STOCK SUBJECT TO REDEMPTION AND STOCKHOLDERS’ EQUITY Current liabilities Accounts payable $ 86,528 $ — $ 86,528 Payable to related parties 15,709 — 15,709 Accrued liabilities 2,153,000 — 2,153,000 Notes payable to related parties 300,000 — 300,000 Total current liabilities 2,555,237 — 2,555,237 Warrant liability — 1,112,300 (A) 1,112,300 Total liabilities 2,555,237 1,112,300 3,667,537 Common stock subject to possible redemption 161,372,530 (1,112,300 )(A) 160,260,230 Stockholders’ equity Preferred stock — — — Common stock 553 11 (A) 564 Additional paid-in capital 7,837,147 996,025 (A) 8,833,172 Accumulated deficit (2,837,690 ) (996,036 )(A) (3,833,726 ) Total stockholders’ equity 5,000,010 — 5,000,010 TOTAL LIABILITIES, COMMON STOCK SUBJECT TO REDEMPTION AND STOCKHOLDERS’ EQUITY $ 168,927,777 $ — $ 168,927,777 A reconciliation of the shares of common stock subject to possible redemption outstanding and the shares of common stock outstanding is as follows: As Filed Restatement As Restated Common stock subject to possible redemption—shares outstanding 16,137,253 (111,230 )(A) 16,026,023 Common stock—shares issued and outstanding 5,527,866 111,230 (A) 5,639,096 December 31, 2019 As Filed Restatement As Restated ASSETS Current assets Cash $ 1,576,508 $ — $ 1,576,508 Prepaid expenses 161,609 — 161,609 Receivable from related party 1,952 — 1,952 Total current assets 1,740,069 — 1,740,069 Cash and marketable securities held in Trust Account 173,994,583 — 173,994,583 Other non-current assets 33,327 — 33,327 TOTAL ASSETS $ 175,767,979 $ — $ 175,767,979 LIABILITIES, COMMON STOCK SUBJECT TO REDEMPTION AND STOCKHOLDERS’ EQUITY Current liabilities Accounts payable $ 142,613 $ — $ 142,613 Payable to related parties 16,649 — 16,649 Other current liabilities 180,696 — 180,696 Total current liabilities 339,958 — 339,958 Warrant liability — 181,600 (A) 181,600 Total liabilities 339,958 181,600 521,558 Common stock subject to possible redemption 170,428,020 (181,600 )(A) 170,246,420 Stockholders’ equity Preferred stock — — — Common stock 520 2 (A) 522 Additional paid-in capital 4,639,030 65,334 (A) 4,704,364 Retained earnings 360,451 (65,336 )(A) 295,115 Total stockholders’ equity 5,000,001 — 5,000,001 TOTAL LIABILITIES, COMMON STOCK SUBJECT TO REDEMPTION AND STOCKHOLDERS’ EQUITY $ 175,767,979 $ — $ 175,767,979 A reconciliation of the shares of common stock subject to possible redemption outstanding and the shares of common stock outstanding is as follows: As Filed Restatement As Restated Common stock subject to possible redemption—shares outstanding 17,042,802 (18,160 )(A) 17,024,642 Common stock—shares issued and outstanding 5,202,198 18,160 (A) 5,220,358 For the Year Ended December 31, 2020 As Filed Restatement As Restated Revenues $ — $ — $ — General and administrative expenses 3,949,600 — 3,949,600 Loss from operations (3,949,600 ) — (3,949,600 ) Other income (expense) Other expense — (930,700 )(A) (930,700 ) Interest income on cash and marketable securities held in Trust Account 1,022,546 — 1,022,546 Loss before provision for income taxes (2,927,054 ) (930,700 ) (3,857,754 ) Provision for income taxes 271,087 — 271,087 Net loss and comprehensive loss $ (3,198,141 ) $ (930,700 ) $ (4,128,841 ) Net loss attributable to common stockholders $ (3,757,865 ) $ (926,842 ) $ (4,684,707 ) Weighted-average shares of common stock outstanding, basic and diluted 5,263,939 40,813 5,304,752 Net loss per share of common stock, basic and diluted $ (0.71 ) $ (0.17 ) $ (0.88 ) Period from March 6, 2019 (Date of As Filed Restatement As Restated Revenues $ — $ — $ — General and administrative expenses 953,436 — 953,436 Loss from operations (953,436 ) — (953,436 ) Other income (expense) Other expense — (65,336 )(A) (65,336 ) Interest income on cash and marketable securities held in Trust Account 1,872,701 — 1,872,701 Income (loss) before provision for income taxes 919,265 (65,336 ) 853,929 Provision for income taxes 558,814 — 558,814 Net income (loss) and comprehensive income (loss) $ 360,451 $ (65,336 ) $ 295,115 Net loss attributable to common stockholders $ (646,171 ) $ (64,264 ) $ (710,435 ) Weighted-average shares of common stock outstanding, basic and diluted 4,836,966 10,134 4,847,100 Net loss per share of common stock, basic and diluted $ (0.13 ) $ (0.02 ) $ (0.15 ) For the Year Ended December 31, 2020 As Filed Restatement As Restated OPERATING ACTIVITIES Net loss $ (3,198,141 ) $ (930,700 )(A) $ (4,128,841 ) Adjustments to reconcile net loss to net cash used in operating activities: Interest earned on cash and marketable securities held in Trust Account (1,022,546 ) — (1,022,546 ) Change in fair value of warrant liability — 930,700 (A) 930,700 Change in operating assets and liabilities: Prepaid expenses 98,918 — 98,918 Receivable from related party 552 — 552 Other non-current assets 33,327 — 33,327 Accounts payable 52,135 — 52,135 Payable to related parties (940 ) — (940 ) Accrued liabilities 2,153,000 — 2,153,000 Other current liabilities (180,696 ) — (180,696 ) Net cash used in operating activities (2,064,391 ) — (2,064,391 ) INVESTING ACTIVITIES Cash withdrawn from Trust Account 6,632,180 — 6,632,180 Net cash provided by investing activities 6,632,180 — 6,632,180 FINANCING ACTIVITIES Borrowing from related party 300,000 — 300,000 Payment of offering costs (108,220 ) — (108,220 ) Redemption of Units (5,857,340 ) — (5,857,340 ) Net cash used in financing activities (5,665,560 ) — (5,665,560 ) Net decrease in cash during period (1,097,771 ) — (1,097,771 ) Cash, beginning of period 1,576,508 — 1,576,508 Cash, end of period $ 478,737 $ — $ 478,737 SUPPLEMENTAL DISCLOSURE Cash paid for income taxes $ 476,973 $ — $ 476,973 SUPPLEMENTAL DISCLOSURE OF NON-CASH FINANCING ACTIVITIES Change in value of common stock subject to possible redemption $ (3,198,150 ) $ (930,700 )(A) $ (4,128,850 ) Period from March 6, 2019, (Date of Inception) December 31, 2019 As Filed Restatement As Restated OPERATING ACTIVITIES Net income $ 360,451 $ (65,336 )(A) $ 295,115 Adjustments to reconcile net income to net cash used in operating activities: Interest earned on cash and marketable securities held in Trust Account (1,872,701 ) — (1,872,701 ) Change in fair value of warrant liability — 65,336 (A) 65,336 Change in operating assets and liabilities: Prepaid expenses (161,609 ) — (161,609 ) Receivable from related party (1,952 ) — (1,952 ) Other non-current assets (33,327 ) — (33,327 ) Account payable 34,393 — 34,393 Payable to related parties 16,649 — 16,649 Other current liabilities 180,696 — 180,696 Net cash used in operating activities (1,477,400 ) — (1,477,400 ) INVESTING ACTIVITIES Investment of cash in Trust Account (172,500,000 ) — (172,500,000 ) Cash withdrawn from Trust Account 378,118 — 378,118 Net cash used in investing activities (172,121,882 ) — (172,121,882 ) FINANCING ACTIVITIES Proceeds from sale of common stock to Founders 25,000 — 25,000 Borrowing from related party 99,937 — 99,937 Repayment of borrowing from related party (99,937 ) — (99,937 ) Proceeds from sale of Private Placements Units 5,675,000 — 5,675,000 Proceeds from sale of common stock to underwriters 1,200,000 — 1,200,000 Proceeds from sale of Units, net of underwriting discounts paid 169,050,000 — 169,050,000 Payment of offering costs (774,210 ) — (774,210 ) Net cash provided by financing activities 175,175,790 — 175,175,790 Net change in cash during period 1,576,508 — 1,576,508 Cash, beginning of period — — — Cash, end of period $ 1,576,508 $ — $ 1,576,508 SUPPLEMENTAL DISCLOSURE Cash paid for income taxes $ 378,118 $ — $ 378,118 SUPPLEMENTAL DISCLOSURE OF NON-CASH FINANCING ACTIVITIES Offering costs included in accounts payable $ 108,220 $ — $ 108,220 Change in value of common stock subject to possible redemption $ 2,260,450 $ (65,336 )(A) $ 2,195,114 Fair value of warrant liability $ — $ 116,264 (A) $ 116,264 Following are the restatement of previously reported condensed balance sheets for the quarters ended March 31, 2020, June 30, 2020, September 30, 2020, June 30, 2019 and September 30, 2019. March 31, 2020 As Filed Restatement As Restated ASSETS Current assets Cash $ 1,194,013 $ — $ 1,194,013 Prepaid expenses 156,471 — 156,471 Receivable from related party 2,152 — 2,152 Total current assets 1,352,636 — 1,352,636 Cash and marketable securities held in Trust Account 174,745,646 — 174,745,646 Other non-current assets 13,326 — 13,326 TOTAL ASSETS $ 176,111,608 $ — $ 176,111,608 LIABILITIES, COMMON STOCK SUBJECT TO REDEMPTION AND STOCKHOLDERS’ EQUITY Current liabilities Accounts payable $ 151,314 $ — $ 151,314 Payable to related parties 11,727 — 11,727 Accrued liabilities 24,269 — 24,269 Other current liabilities 419,264 — 419,264 Total current liabilities 606,574 — 606,574 Warrant liability — 175,925 (A) 175,925 Total liabilities 606,574 175,925 782,499 Common stock subject to possible redemption 170,505,030 (175,930 )(A) 170,329,100 Stockholders’ equity Preferred stock — — — Common stock 519 2 (A) 521 Additional paid-in capital 4,562,021 59,664 (A) 4,621,685 Retained earnings 437,464 (59,661 )(A) 377,803 Total stockholders’ equity 5,000,004 5 5,000,009 TOTAL LIABILITIES, COMMON STOCK SUBJECT TO REDEMPTION AND STOCKHOLDERS’ EQUITY $ 176,111,608 $ — $ 176,111,608 A reconciliation of the shares of common stock subject to possible redemption outstanding and the shares of common stock outstanding is as follows: As Filed Restatement As Restated Common stock subject to possible redemption—shares outstanding 17,050,503 (17,593 )(A) 17,032,910 Common stock—shares issued and outstanding 5,194,497 17,593 (A) 5,212,090 June 30, 2020 As Filed Restatement As Restated ASSETS Current assets Cash $ 883,918 $ — $ 883,918 Prepaid expenses 115,312 — 115,312 Receivable from related parties 6,270 — 6,270 Total current assets 1,005,500 — 1,005,500 Cash and marketable securities held in Trust Account 174,734,722 — 174,734,722 TOTAL ASSETS $ 175,740,222 $ — $ 175,740,222 LIABILITIES, COMMON STOCK SUBJECT TO REDEMPTION AND STOCKHOLDERS’ EQUITY Current liabilities Accounts payable $ 136,100 $ — $ 136,100 Payable to related parties 8,892 — 8,892 Other current liabilities 435,986 — 435,986 Total current liabilities 580,978 — 580,978 Warrant liability — 278,075 (A) 278,075 Total liabilities 580,978 278,075 859,053 Common stock subject to possible redemption 170,159,240 (278,080 )(A) 169,881,160 Stockholders’ equity Preferred stock — — — Common stock 523 3 (A) 526 Additional paid-in capital 4,907,807 161,813 (A) 5,069,620 Retained earnings (accumulated deficit) 91,674 (161,811 )(A) (70,137 ) Total stockholders’ equity 5,000,004 5 5,000,009 TOTAL LIABILITIES, COMMON STOCK SUBJECT TO REDEMPTION AND STOCKHOLDERS’ EQUITY $ 175,740,222 $ — $ 175,740,222 A reconciliation of the shares of common stock subject to possible redemption outstanding and the shares of common stock outstanding is as follows: As Filed Restatement As Restated Common stock subject to possible redemption—shares outstanding 17,015,924 (27,808 )(A) 16,988,116 Common stock—shares issued and outstanding 5,229,076 27,808 (A) 5,256,884 September 30, 2020 As Filed Restatement As Restated ASSETS Current assets Cash $ 387,430 $ — $ 387,430 Prepaid expenses 178,047 — 178,047 Receivable from related party 10,078 — 10,078 Total current assets 575,555 — 575,555 Cash and marketable securities held in Trust Account 174,284,387 — 174,284,387 TOTAL ASSETS $ 174,859,942 $ — $ 174,859,942 LIABILITIES, COMMON STOCK SUBJECT TO REDEMPTION AND STOCKHOLDERS’ EQUITY Current liabilities Accounts payable $ 24,597 $ — $ 24,597 Payable to related parties 6,185 — 6,185 Accrued liabilities 150 — 150 Total current liabilities 30,932 — 30,932 Warrant liability — 516,425 (A) 516,425 Total liabilities 30,932 516,425 547,357 Common stock subject to possible redemption 169,829,000 (516,420 )(A) 169,312,580 Stockholders’ equity Preferred stock — — — Common stock 526 5 (A) 531 Additional paid-in capital 5,238,044 400,151 (A) 5,638,195 Accumulated deficit (238,560 ) (400,161 )(A) (638,721 ) Total stockholders’ equity 5,000,010 (5 ) 5,000,005 TOTAL LIABILITIES, COMMON STOCK SUBJECT TO REDEMPTION AND STOCKHOLDERS’ EQUITY $ 174,859,942 $ — $ 174,859,942 A reconciliation of the shares of common stock subject to possible redemption outstanding and the shares of common stock outstanding is as follows: As Filed Restatement As Restated Common stock subject to possible redemption—shares outstanding 16,982,900 (51,642 )(A) 16,931,258 Common stock—shares issued and outstanding 5,262,100 51,642 (A) 5,313,742 June 30, 2019 As Filed Restatement As Restated ASSETS Current assets Cash $ 2,529,478 $ — $ 2,529,478 Prepaid expenses 176,337 — 176,337 Total current assets 2,705,815 — 2,705,815 Cash and marketable securities held in Trust Account 172,718,104 — 172,718,104 TOTAL ASSETS $ 175,423,919 $ — $ 175,423,919 LIABILITIES, COMMON STOCK SUBJECT TO REDEMPTION AND STOCKHOLDERS’ EQUITY Current liabilities Accounts payable $ 227,986 $ — $ 227,986 Accrued liabilities 7,083 — 7,083 Other current liabilities 65,082 — 65,082 Total current liabilities 300,151 — 300,151 Warrant liability — 105,518 (A) 105,518 Total liabilities 300,151 105,518 405,669 Common stock subject to possible redemption 170,123,760 (105,520 )(A) 170,018,240 Stockholders’ equity Preferred stock — — — Common stock 524 1 (A) 525 Additional paid-in capital 5,028,286 (10,745 )(A) 5,017,541 Accumulated deficit (28,802 ) 10,746 (A) (18,056 ) Total stockholders’ equity 5,000,008 2 5,000,010 TOTAL LIABILITIES, COMMON STOCK SUBJECT TO REDEMPTION AND STOCKHOLDERS’ EQUITY $ 175,423,919 $ — $ 175,423,919 A reconciliation of the shares of common stock subject to possible redemption outstanding and the shares of common stock outstanding is as follows: As Filed Restatement As Restated Common stock subject to possible redemption—shares outstanding 17,012,376 (10,552 )(A) 17,001,824 Common stock—shares issued and outstanding 5,237,624 10,552 (A) 5,248,176 September 30, 2019 As Filed Restatement As Restated ASSETS Current assets Cash $ 2,035,701 $ — $ 2,035,701 Prepaid expenses 187,100 — 187,100 Receivable from related party 30,054 — 30,054 Total current assets 2,252,855 — 2,252,855 Cash and marketable securities held in Trust Account 173,580,367 — 173,580,367 Other non-current assets 53,368 — 53,368 TOTAL ASSETS $ 175,886,590 $ — $ 175,886,590 LIABILITIES, COMMON STOCK SUBJECT TO REDEMPTION AND STOCKHOLDERS’ EQUITY Current liabilities Accounts payable $ 289,852 $ — $ 289,852 Accrued liabilities 5,000 — 5,000 Other current liabilities 293,362 — 293,362 Total current liabilities 588,214 — 588,214 Warrant liability — 158,900 (A) 158,900 Total liabilities 588,214 158,900 747,114 Common stock subject to possible redemption 170,298,370 (158,900 )(A) 170,139,470 Stockholders’ equity Preferred stock — — — Common stock 522 1 (A) 523 Additional paid-in capital 4,768,678 42,635 (A) 4,811,313 Retained earnings 230,806 (42,636 )(A) 188,170 Total stockholders’ equity 5,000,006 — 5,000,006 TOTAL LIABILITIES, COMMON STOCK SUBJECT TO REDEMPTION AND STOCKHOLDERS’ EQUITY $ 175,886,590 $ — $ 175,886,590 A reconciliation of the shares of common stock subject to possible redemption outstanding and the shares of common stock outstanding is as follows: As Filed Restatement As Restated Common stock subject to possible redemption—shares outstanding 17,029,837 (15,890 )(A) 17,013,947 Common stock—shares issued and outstanding 5,215,163 15,890 (A) 5,231,053 The following tables contain the restatement of previously reported unaudited condensed statements of operations and comprehensive income (loss) for the three month period ended March 31, 2020, the three and six month periods ended June 30, 2020, the three and nine month periods ended September 30, 2020, the three and six month periods ended June 30, 2019 and the three and nine month periods ended September 30, 2019. Three Months Ended March 31, 2020 As Filed Restatement As Restated Revenues $ — $ — $ — General and administrative expenses 600,414 — 600,414 Loss from operations (600,414 ) — (600,414 ) Other income Other income — 5,675 (A) 5,675 Interest income on cash and marketable securities held in Trust Account 915,995 — 915,995 Income before provision for income taxes 315,581 5,675 321,256 Provision for income taxes 238,568 — 238,568 Net income and comprehensive income $ 77,013 $ 5,675 $ 82,688 Net loss attributable to common stockholders $ (442,226 ) $ 6,211 $ (436,015 ) Weighted-average shares of common stock outstanding, basic and diluted 5,198,305 17,874 5,216,179 Net loss per share of common stock, basic and diluted $ (0.09 ) $ 0.01 $ (0.08 ) Three Months Ended June 30, 2020 As Filed Restatement As Restated Revenues $ — $ — $ — General and administrative expenses 385,106 — 385,106 Loss from operations (385,106 ) — (385,106 ) Other income (expense) Other expense — (102,150 )(A) (102,150 ) Interest income on cash and marketable securities held in Trust Account 56,038 — 56,038 Loss before provision for income taxes (329,068 ) (102,150 ) (431,218 ) Provision for income taxes 16,772 — 16,722 Net loss and comprehensive loss $ (345,790 ) $ (102,150 ) $ (447,940 ) Net loss attributable to common stockholders $ (375,864 ) $ (102,101 ) $ (477,965 ) Weighted-average shares of common stock outstanding, basic and diluted 5,212,356 22,869 5,235,225 Net loss per share of common stock, basic and diluted $ (0.07 ) $ (0.02 ) $ (0.09 ) Three Months Ended September 30, 2020 As Filed Restatement As Restated Revenues $ — $ — $ — General and administrative expenses 361,005 — 361,005 Loss from operations (361,005 ) — (361,005 ) Other income (expense) Other expense — (238,350 )(A) (238,350 ) Interest income on cash and marketable securities held in Trust Account 44,890 — 44,890 Loss before provision for income taxes (316,115 ) (238,350 ) (554,465 ) Provision for income taxes 14,119 — 14,119 Net loss and comprehensive loss $ (330,234 ) $ (238,350 ) $ (568,584 ) Net loss attributable to common stockholders $ (353,726 ) $ (238,279 ) $ (592,005 ) Weighted-average shares of common stock outstanding, basic and diluted 5,245,947 39,984 5,285,931 Net loss per share of common stock, basic and diluted $ (0.07 ) $ (0.04 ) $ (0.11 ) Six Months Ended June 30, 2020 As Filed Restatement As Restated Revenues $ — $ — $ — General and administrative expenses 985,520 — 985,520 Loss from operations (985,520 ) — (985,520 ) Other income (expense) Other expense — (96,475 )(A) (96,475 ) Interest income on cash and marketable securities held in Trust Account 972,033 — 972,033 Loss before provision for income taxes (13,487 ) (96,475 ) (109,962 ) Provision for income taxes 255,290 — 255,290 Net loss and comprehensive loss $ (268,777 ) $ (96,475 ) $ (365,252 ) Net loss attributable to common stockholders $ (817,037 ) $ (95,579 ) $ (912,616 ) Weighted-average shares of common stock outstanding, basic and diluted 5,205,331 20,371 5,225,702 Net loss per share of common stock, basic and diluted $ (0.16 ) $ (0.01 ) $ (0.17 ) Nine Months Ended September 30, 2020 As Filed Restatement As Restated Revenues $ — $ — $ — General and administrative expenses 1,346,525 — 1,346,525 Loss from operations (1,346,525 ) — (1,346,525 ) Other income (expense) Other expense — (334,825 )(A) (334,825 ) Interest income on cash and marketable securities held in Trust Account 1,016,923 — 1,016,923 Loss before provision for income taxes (329,602 ) (334,825 ) (664,427 ) Provision for income taxes 269,409 — 269,409 Net loss and comprehensive loss $ (599,011 ) $ (334,825 ) $ (933,836 ) Net loss attributable to common stockholders $ (1,169,699 ) $ (333,090 ) $ (1,502,789 ) Weighted-average shares of common stock outstanding, basic and diluted 5,218,968 26,957 5,245,925 Net loss per share of common stock, basic and diluted $ (0.22 ) $ (0.07 ) $ (0.29 ) Three Months Ended June 30, 2019 As Filed Restatement As Restated Revenues $ — $ — $ — General and administrative expenses 146,624 — 146,624 Loss from operations (146,624) — (146,624) Other income Other income — 10,746 (A) 10,746 Interest income on cash and marketable securities held in Trust Account 218,104 — 218,104 Income before provision for income taxes 71,480 10,746 82,226 Provision for income taxes 65,082 — 65,082 Net income and comprehensive income $ 6,398 $ 10,746 $ 17,144 Net loss attributable to common stockholders $ (110,603) $ 10,819 $ (99,784) Weighted-average shares of common stock outstanding, basic and diluted 4,510,025 2,087 4,512,112 Net loss per share of common stock, basic and diluted $ (0.02) $ — $ (0.02) Three Months Ended September 30, 2019 As Filed Restatement As Restated Revenues $ — $ — $ — General and administrative expenses 395,583 — 395,583 Loss from operations (395,583) — (395,583) Other income (expense) Other expense — (53,382 )(A) (53,382) Interest income on cash and marketable securities held in Trust Account 933,853 — 933,853 Income before provision for income taxes 538,270 (53,382) 484,888 Provision for income taxes 278,662 — 278,662 Net income and comprehensive income $ 259,608 $ (53,382) $ 206,226 Net loss attributable to common stockholders $ (241,866) $ (53,027) $ (294,893) Weighted-average shares of common stock outstanding, basic and diluted 5,223,704 13,279 5,236,983 Net loss per share of common stock, basic and diluted $ (0.05) $ (0.01) $ (0.06) Period from March 6, 2019 (Date of As Filed Restatement As Restated Revenues $ — $ — $ — General and administrative expenses 181,824 — 181,824 Loss from operations (181,824 ) — (181,824 ) Other income Other income — 10,746 (A) 10,746 Interest income on cash and marketable securities held in Trust Account 218,104 — 218,104 Income before provision for income taxes 36,280 10,746 47,026 Provision for income taxes 65,082 — 65,082 Net loss and comprehensive loss $ (28,802 ) $ 10,746 $ (18,056 ) Net loss attributable to common stockholders $ (145,803 ) $ 10,819 $ (134,984 ) Weighted-average shares of common stock outstanding, basic and diluted 4,244,122 1,623 4,245,745 Net loss per share of common stock, basic and diluted $ (0.03 ) $ — $ (0.03 ) Period from March 6, 2019 (Date of As Filed Restatement As Restated Revenues $ — $ — $ — General and administrative expenses 577,407 — 577,407 Loss from operations (577,407 ) — (577,407 ) Other income (expense) Other expense — (42,636 )(A) (42,636 ) Interest income on cash and marketable securities held in Trust Account 1,151,957 — 1,151,957 Income before provision for income taxes 574,550 (42,636 ) 531,914 Provision for income taxes 343,744 — 343,744 Net income and comprehensive income $ 230,806 $ (42,636 ) $ 188,170 Net loss attributable to common stockholders $ (387,789 ) $ (42,198 ) $ (429,987 ) Weighted-average shares of common stock outstanding, basic and diluted 4,675,325 6,754 4,682,079 Net loss per share of common stock, basic and diluted $ (0.08 ) $ (0.01 ) $ (0.09 ) The following tables contain the restatement of previously reported unaudited condensed statements of cash flows for the three month period ended March 31, 2020, the six month period ended June 30, 2020, the nine month period ended September 30, 2020, the period from March 6, 2019 (date of inception) through June 30, 2019 and the period from March 6, 2019 (date of inception) through September 30, 2019. Three Months Ended March 31, 2020 As Filed Restatement As Restated OPERATING ACTIVITIES Net income $ 77,013 $ 5,675 (A) $ 82,688 Adjustments to reconcile net income to net cash used in operating activities: Interest earned on cash and marketable securities held in Trust Account (915,995 ) — (915,995 ) Change in fair value of warrant liability — (5,675 )(A) (5,675 ) Change in operating assets and liabilities: Prepaid expenses 5,138 — 5,138 Receivable from related party (200 ) — (200 ) Other non-current assets 20,001 — 20,001 Accounts payable 8,701 — 8,701 Payable to related parties (4,922 ) — (4,922 ) Accrued liabilities 24,269 — 24,269 Other current liabilities 238,568 — 238,568 Net cash used in operating activities (547,427 ) — (547,427 ) INVESTING ACTIVITIES Cash withdrawn from Trust Account 164,932 — 164,932 Net cash provided by investing activities 164,932 — 164,932 Net change in cash during period (382,495 ) — (382,495 ) Cash, beginning of period 1,576,508 — 1,576,508 Cash, end of period $ 1,194,013 $ — $ 1,194,013 SUPPLEMENTAL DISCLOSURE OF NON-CASH FINANCING ACTIVITIES Offering costs included in accounts payable and accrued liabilities $ 108,220 $ — $ 108,220 Change in value of common stock subject to possible redemption $ 77,010 $ 5,670 (A) $ 82,680 Six Months Ended June 30, 2020 As Filed Restatement As Restated OPERATING ACTIVITIES Net loss $ (268,777 ) $ (96,475 )(A) $ (365,252 ) Adjustments to reconcile net loss to net cash used in operating activities: Interest earned on cash and marketable securities held in Trust Account (972,033 ) — (972,033 ) Change in fair value of warrant liability — 96,475 (A) 96,475 Change in operating assets and liabilities: Prepaid expenses 46,297 — 46,297 Receivable from related parties (4,318 ) — (4,318 ) Other non-current assets 33,327 — 33,327 Accounts payable (6,513 ) — (6,513 ) Payable to related parties (7,757 ) — (7,757 ) Other current liabilities 255,290 — 255,290 Net cash used in operating activities (924,484 ) — (924,484 ) INVESTING ACTIVITIES Cash withdrawn from Trust Account 231,894 — 231,894 Net cash provided by investing activities 231,894 — 231,894 Net change in cash during period (692,590 ) — (692,590 ) Cash, beginning of period 1,576,508 — 1,576,508 Cash, end of period $ 883,918 $ — $ 883,918 SUPPLEMENTAL DISCLOSURE OF NON-CASH FINANCING ACTIVITIES Change in value of common stock subject to possible redemption $ (268,780 ) $ (96,480 )(A) $ (365,260 ) Nine Months Ended September 30, 2020 As Filed Restatement As Restated OPERATING ACTIVITIES Net loss $ (599,011 ) $ (334,825 )(A) $ (933,836 ) Adjustments to reconcile net loss to net cash used in operating activities: Interest earned on cash and marketable securities held in Trust Account (1,016,923 ) — (1,016,923 ) Change in fair value of warrant liability — 334,825 (A) 334,825 Change in operating assets and liabilities: Prepaid expenses (16,438 ) — (16,438 ) Receivable from related parties (8,126 ) — (8,126 ) Other non-current assets 33,327 — 33,327 Accounts payable (118,016 ) — (118,016 ) Payable to related parties (10,464 ) — (10,464 ) Accrued liabilities 150 — 150 Other current liabilities (180,696 ) — (180,696 ) Net cash used in operating activities (1,916,197 ) — (1,916,197 ) INVESTING ACTIVITIES Cash withdrawn from Trust Account 727,119 — 727,119 Net cash provided by investing activities 727,119 — 727,119 Net change in cash during period (1,189,078 ) — (1,189,078 ) Cash, beginning of period 1,576,508 — 1,576,508 Cash, end of period $ 387,430 $ — $ 387,430 SUPPLEMENTAL DISCLOSURE Cash paid for income taxes $ 462,238 $ — $ 462,238 SUPPLEMENTAL DISCLOSURE OF NON-CASH FINANCING ACTIVITIES Change in value of common stock subject to possible redemption $ (599,020 ) $ (334,820 )(A) $ (933,840 ) Period from March 6, 2019 (Date of Inception) As Filed Restatement As Restated OPERATING ACTIVITIES Net loss $ (28,802 ) $ 10,746 (A) $ (18,056 ) Adjustments to reconcile net loss to net cash used in operating activities: Interest earned on cash and marketable securities held in Trust Account (218,104 ) — (218,104 ) Change in fair value of warrant liability — (10,746 )(A) (10,746 ) Change in operating assets and liabilities: Prepaid expenses (176,337 ) — (176,337 ) Accounts payable 70,695 — 70,695 Accrued liabilities 7,083 — 7,083 Other current liabilities 65,082 — 65,082 Net cash used in operating activities (280,383 ) — (280,383 ) INVESTING ACTIVITIES Investment of cash in Trust Account (172,500,000 ) — (172,500,000 ) Net cash used in investing activities (172,500,000 ) — (172,500,000 ) FINANCING ACTIVITIES Proceeds from sale of common stock to Founders 25,000 — 25,000 Borrowing from related party 99,937 — 99,937 Repayment of borrowing from related party (99,937 ) — (99,937 ) Proceeds from sale of Private Placements Units 5,675,000 — 5,675,000 Proceeds from sale of common stock to underwriters 1,200,000 — 1,200,000 Proceeds from sale of Units, net of underwriting discounts paid 169,050,000 — 169,050,000 Payment of offering costs (640,139 ) — (640,139 ) Net cash provided by financing activities 175,309,861 — 175,309,861 Net change in cash during period 2,529,478 — 2,529,478 Cash, beginning of period — — — Cash end of period $ 2,529,478 $ — $ 2,529,478 SUPPLEMENTAL DISCLOSURE OF NON-CASH FINANCING ACTIVITIES Offering costs included in accounts payable $ 157,291 $ — $ 157,291 Change in value of common stock subject to possible redemption $ 1,956,190 $ 10,744 (A) $ 1,966,934 Fair value of warrant liability $ — $ 116,264 (A) $ 116,264 Period from March 6, 2019 (Date of Inception) As Filed Restatement As Restated OPERATING ACTIVITIES Net income $ 230,806 $ (42,636 )(A) $ 188,170 Adjustments to reconcile income to net cash used in operating activities: Interest earned on cash and marketable securities held in Trust Account (1,151,957 ) — (1,151,957 ) Change in fair value of warrant liability — 42,636 (A) 42,636 Change in operating assets and liabilities: Prepaid expenses (187,100 ) — (187,100 ) Receivable from related

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The financial statements of the Company have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”).
Emerging Growth Company	Emerging Growth Company Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging 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 an accounting 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 accounting standard at the time private companies adopt the new or revised standard.
Net Loss Per Share of Common Stock	Net Loss Per Share of Common Stock Net loss per share of common stock is computed by dividing net loss by the weighted-average number of shares of common stock outstanding for the period. The Company applies the two-class method in calculating the net loss per common share. Shares of common stock subject to possible redemption as of December 31, 2020 and 2019 have been excluded from the calculation of the basic net loss per share since such shares, if redeemed, only participate in their pro rata share of the Trust Account earnings. When calculating its diluted net loss per share, the Company has not considered the effect of (i) the incremental number of shares of common stock to settle warrants sold in the Offering and Private Placement, as calculated using the treasury stock method; (ii) the contingently issuable shares associated with the rights sold in the Offering and Private Placement to receive one-twentieth of one share of common stock upon the consummation of the Company’s initial Business Combination; and (iii) the insider shares issued to the former Chief Financial Officer representing 5,000 shares of common stock underlying restricted stock awards for the period they were outstanding. Since the Company was in a net loss position during the year ended December 31, 2020 and the period from March 6, 2019 (inception) through December 31, 2019 after deducting net income attributable to common stock subject to redemption, diluted net loss per common share is the same as basic net loss per common share for the periods presented. Reconciliation of Net Loss Per Common Share In accordance with the two-class method, the Company’s net income (loss) is adjusted for net income that is attributable to common stock subject to redemption, as these shares only participate in the income of the Trust Account and not the losses of the Company. Accordingly, net loss per common share, basic and diluted, is calculated as follows: Year ended December 31, 2020 Period from March 6, 2019 through December 31, 2019 As Restated As Restated Net income (loss) $ (4,128,841 ) $ 295,115 Less: net income attributable to common stock subject to redemption (555,866 ) (1,005,550 ) Net loss attributable to common stockholders $ (4,684,707 ) $ (710,435 ) Weighted-average common shares outstanding, basic and diluted 5,304,752 4,847,100 Net loss per share common share, basic and diluted $ (0.88 ) $ (0.15 )
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all short-term investments with a maturity of three months or less when purchased to be cash equivalents. The Company maintains cash balances that at times may be uninsured or in deposit accounts that exceed Federal Deposit Insurance Corporation limits. The Company maintains its cash deposits with major financial institutions.
Cash and Marketable Securities Held in Trust Account	Cash and Marketable Securities Held in Trust Account As of December 31, 2020, the assets held in the Trust Account consisted of money market funds and cash.
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 federally insured limits. The Company has not experienced losses on these accounts and management believes the Company is not exposed to significant risks on such accounts.
Financial Instruments	Financial Instruments The fair value of the Company’s assets and liabilities approximates the carrying amounts represented in the balance sheets primarily due to their short-term nature.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Offering Costs	Offering Costs Offering costs in the amount of $4,332,430 consist of legal, accounting, underwriting fees and other costs incurred since inception that are directly related to the Offering. Offering costs were charged to stockholders’ equity and recorded in additional paid-in capital as a reduction to the gross proceeds received upon completion of the Offering.
Common Stock Subject to Possible Redemption	Common Stock Subject to Possible Redemption Common stock subject to mandatory redemption (if any) is classified as a liability instrument and is measured at fair value. Conditionally redeemable common stock (including common stock that features redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times, common stock is classified as stockholders’ equity. The Company’s common stock features certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, as of December 31, 2020 and 2019, common stock subject to possible redemption is presented as temporary equity, outside of the stockholders’ equity section of the Company’s balance sheets.
Stock-based Payment Arrangement	Stock-based Compensation Stock-based compensation related to restricted stock awards are based on fair value of common stock on the grant date. The shares underlying the Company’s restricted stock awards are subject to forfeiture if these individuals resign or are terminated for cause prior to the completion of the Business Combination. Therefore, the related stock-based compensation will be recognized upon the completion of a Business Combination, unless the related shares are forfeited prior to a Business Combination occurring.
Income Taxes	Income Taxes The Company follows the asset and liability method of accounting for income taxes. Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that included the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. The Company prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. There were no unrecognized tax benefits as of. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. The amount paid for interest and penalties during the year ended December 31, 2020 was $724, which was related to 2019 income taxes. No amounts were paid for interest and penalties during the period from March 6, 2019 (inception) through December 31, 2019. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is subject to income tax examinations by major taxing authorities since inception.
Warrant Liability	Warrant Liability The Company accounts for warrants for shares of the Company’s common stock that are not indexed to its own stock as liabilities at fair value on the balance sheet. The warrants are subject to remeasurement at each balance sheet date and any change in fair value is recognized as a component of other income (expense), net on the statements of operations and comprehensive income (loss). The Company will continue to adjust the liability for changes in fair value until the earlier of the exercise or expiration of the common stock warrants. At that time, the portion of the warrant liability related to the common stock warrants will be reclassified to additional paid-in capital.
Recent Accounting Pronouncements	Recent Accounting Pronouncements The Company does not believe that any recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s financial statements.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Net Loss per Common Share, Basic and Diluted	In accordance with the two-class method, the Company’s net income (loss) is adjusted for net income that is attributable to common stock subject to redemption, as these shares only participate in the income of the Trust Account and not the losses of the Company. Accordingly, net loss per common share, basic and diluted, is calculated as follows: Year ended December 31, 2020 Period from March 6, 2019 through December 31, 2019 As Restated As Restated Net income (loss) $ (4,128,841 ) $ 295,115 Less: net income attributable to common stock subject to redemption (555,866 ) (1,005,550 ) Net loss attributable to common stockholders $ (4,684,707 ) $ (710,435 ) Weighted-average common shares outstanding, basic and diluted 5,304,752 4,847,100 Net loss per share common share, basic and diluted $ (0.88 ) $ (0.15 )

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2020
Fair Value Disclosures [Abstract]
Summary of Assets Measured at Fair Value on a Recurring Basis	The following table presents information about the Company’s assets and liabilities that are measured at fair value on a recurring basis as of December 31, 2020 and 2019, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value: Description: Level December 31, December 31, Assets: Cash and marketable securities held in Trust Account 1 $ 168,384,949 $ 173,994,583 Liabilities: Warrants 2 $ 1,112,300 $ 181,600

Income Tax (Tables)

Income Tax (Tables)	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Schedule of Income Before Provision for Income Taxes	The sources of income (loss) before provision for income taxes are as follows for the year ended December 31, 2020 and the period from March 6, 2019 (date of inception) through December 31, 2019: Year ended December 31, 2020 Period from March 6, 2019 (Date of Inception) through December 31, 2019 As Restated As Restated Domestic $ (3,857,754 ) $ 853,929 Foreign — — Total $ (3,857,754 ) $ 853,929
Schedule of Provision for Income Taxes	The provision for income taxes was comprised of the following for the year ended December 31, 2020 and the period from March 6, 2019 (date of inception) through December 31, 2019: Year ended December 31, 2020 Period from March 6, 2019 (Date of Inception) through December 31, 2019 As Restated As Restated Current: Federal $ 180,694 $ 393,267 State and local 90,393 165,547 Foreign — — Total Current 271,087 558,814 Deferred: Federal — — State and local — — Foreign — — Total deferred income tax expense — — Total provision for income taxes $ 271,087 $ 558,814
Schedule of Reconciliation of Federal Statutory Income Tax Rate to Effective Income Tax Rate	Reconciliation of the federal statutory income tax rate to the effective income tax rate is as follows: Year ended December 31, 2020 Period from March 6, 2019 (Date of Inception) through December 31, 2019 As Restated As Restated Statutory income tax expense (benefit) $ (810,128 ) $ 179,325 State income tax expense (benefit), net of federal (268,438 ) 59,420 Other permanent items 263,152 23,835 Valuation allowance on start-up costs 1,086,501 296,234 Provision for income taxes $ 271,087 $ 558,814
Schedule of Deferred Tax Assets and Liabilities	The tax effects of temporary differences that gave rise to significant portions of the deferred tax assets and liabilities as of December 31, 2020 and 2019 were as follows: December 31, 2020 December 31, 2019 As Restated As Restated Deferred Tax Assets: Start-up costs $ 1,382,735 $ 296,234 Valuation allowance (1,382,735 ) (296,234 ) Net deferred tax assets (liabilities) $ — $ —

Restatement of Previously Iss_2

Restatement of Previously Issued Audited and Unaudited Financial Statements (Tables)	12 Months Ended
	Dec. 31, 2020
Accounting Changes and Error Corrections [Abstract]
Summary of Reconciliation of Balance Sheets, Statement of Operations and Statement of Cash Flows	The following presents a reconciliation of the balance sheets, statements of operations and comprehensive income (loss) and cash flows from the prior periods as previously reported to the restated amounts as of December 31, 2020 and 2019, for the year ended December 31, 2020 and for the period from March 6, 2019 (Date of Inception) through December 31, 2019. The statements of stockholders’ equity for the year ended December 31, 2020 and for the period from March 6, 2019 (Date of Inception) through December 31, 2019 have been restated respectively, for the restatement impact to net income (loss) and common stock subject to possible redemption. See the statements of operations and comprehensive income (loss) reconciliation tables below for additional information on the restatement and impact to net income (loss). December 31, 2020 As Filed Restatement As Restated ASSETS Current assets Cash $ 478,737 $ — $ 478,737 Prepaid expenses 62,691 — 62,691 Receivable from related party 1,400 — 1,400 Total current assets 542,828 — 542,828 Cash and marketable securities held in Trust Account 168,384,949 — 168,384,949 TOTAL ASSETS $ 168,927,777 $ — $ 168,927,777 LIABILITIES, COMMON STOCK SUBJECT TO REDEMPTION AND STOCKHOLDERS’ EQUITY Current liabilities Accounts payable $ 86,528 $ — $ 86,528 Payable to related parties 15,709 — 15,709 Accrued liabilities 2,153,000 — 2,153,000 Notes payable to related parties 300,000 — 300,000 Total current liabilities 2,555,237 — 2,555,237 Warrant liability — 1,112,300 (A) 1,112,300 Total liabilities 2,555,237 1,112,300 3,667,537 Common stock subject to possible redemption 161,372,530 (1,112,300 )(A) 160,260,230 Stockholders’ equity Preferred stock — — — Common stock 553 11 (A) 564 Additional paid-in capital 7,837,147 996,025 (A) 8,833,172 Accumulated deficit (2,837,690 ) (996,036 )(A) (3,833,726 ) Total stockholders’ equity 5,000,010 — 5,000,010 TOTAL LIABILITIES, COMMON STOCK SUBJECT TO REDEMPTION AND STOCKHOLDERS’ EQUITY $ 168,927,777 $ — $ 168,927,777 A reconciliation of the shares of common stock subject to possible redemption outstanding and the shares of common stock outstanding is as follows: As Filed Restatement As Restated Common stock subject to possible redemption—shares outstanding 16,137,253 (111,230 )(A) 16,026,023 Common stock—shares issued and outstanding 5,527,866 111,230 (A) 5,639,096 December 31, 2019 As Filed Restatement As Restated ASSETS Current assets Cash $ 1,576,508 $ — $ 1,576,508 Prepaid expenses 161,609 — 161,609 Receivable from related party 1,952 — 1,952 Total current assets 1,740,069 — 1,740,069 Cash and marketable securities held in Trust Account 173,994,583 — 173,994,583 Other non-current assets 33,327 — 33,327 TOTAL ASSETS $ 175,767,979 $ — $ 175,767,979 LIABILITIES, COMMON STOCK SUBJECT TO REDEMPTION AND STOCKHOLDERS’ EQUITY Current liabilities Accounts payable $ 142,613 $ — $ 142,613 Payable to related parties 16,649 — 16,649 Other current liabilities 180,696 — 180,696 Total current liabilities 339,958 — 339,958 Warrant liability — 181,600 (A) 181,600 Total liabilities 339,958 181,600 521,558 Common stock subject to possible redemption 170,428,020 (181,600 )(A) 170,246,420 Stockholders’ equity Preferred stock — — — Common stock 520 2 (A) 522 Additional paid-in capital 4,639,030 65,334 (A) 4,704,364 Retained earnings 360,451 (65,336 )(A) 295,115 Total stockholders’ equity 5,000,001 — 5,000,001 TOTAL LIABILITIES, COMMON STOCK SUBJECT TO REDEMPTION AND STOCKHOLDERS’ EQUITY $ 175,767,979 $ — $ 175,767,979 A reconciliation of the shares of common stock subject to possible redemption outstanding and the shares of common stock outstanding is as follows: As Filed Restatement As Restated Common stock subject to possible redemption—shares outstanding 17,042,802 (18,160 )(A) 17,024,642 Common stock—shares issued and outstanding 5,202,198 18,160 (A) 5,220,358 For the Year Ended December 31, 2020 As Filed Restatement As Restated Revenues $ — $ — $ — General and administrative expenses 3,949,600 — 3,949,600 Loss from operations (3,949,600 ) — (3,949,600 ) Other income (expense) Other expense — (930,700 )(A) (930,700 ) Interest income on cash and marketable securities held in Trust Account 1,022,546 — 1,022,546 Loss before provision for income taxes (2,927,054 ) (930,700 ) (3,857,754 ) Provision for income taxes 271,087 — 271,087 Net loss and comprehensive loss $ (3,198,141 ) $ (930,700 ) $ (4,128,841 ) Net loss attributable to common stockholders $ (3,757,865 ) $ (926,842 ) $ (4,684,707 ) Weighted-average shares of common stock outstanding, basic and diluted 5,263,939 40,813 5,304,752 Net loss per share of common stock, basic and diluted $ (0.71 ) $ (0.17 ) $ (0.88 ) Period from March 6, 2019 (Date of As Filed Restatement As Restated Revenues $ — $ — $ — General and administrative expenses 953,436 — 953,436 Loss from operations (953,436 ) — (953,436 ) Other income (expense) Other expense — (65,336 )(A) (65,336 ) Interest income on cash and marketable securities held in Trust Account 1,872,701 — 1,872,701 Income (loss) before provision for income taxes 919,265 (65,336 ) 853,929 Provision for income taxes 558,814 — 558,814 Net income (loss) and comprehensive income (loss) $ 360,451 $ (65,336 ) $ 295,115 Net loss attributable to common stockholders $ (646,171 ) $ (64,264 ) $ (710,435 ) Weighted-average shares of common stock outstanding, basic and diluted 4,836,966 10,134 4,847,100 Net loss per share of common stock, basic and diluted $ (0.13 ) $ (0.02 ) $ (0.15 ) For the Year Ended December 31, 2020 As Filed Restatement As Restated OPERATING ACTIVITIES Net loss $ (3,198,141 ) $ (930,700 )(A) $ (4,128,841 ) Adjustments to reconcile net loss to net cash used in operating activities: Interest earned on cash and marketable securities held in Trust Account (1,022,546 ) — (1,022,546 ) Change in fair value of warrant liability — 930,700 (A) 930,700 Change in operating assets and liabilities: Prepaid expenses 98,918 — 98,918 Receivable from related party 552 — 552 Other non-current assets 33,327 — 33,327 Accounts payable 52,135 — 52,135 Payable to related parties (940 ) — (940 ) Accrued liabilities 2,153,000 — 2,153,000 Other current liabilities (180,696 ) — (180,696 ) Net cash used in operating activities (2,064,391 ) — (2,064,391 ) INVESTING ACTIVITIES Cash withdrawn from Trust Account 6,632,180 — 6,632,180 Net cash provided by investing activities 6,632,180 — 6,632,180 FINANCING ACTIVITIES Borrowing from related party 300,000 — 300,000 Payment of offering costs (108,220 ) — (108,220 ) Redemption of Units (5,857,340 ) — (5,857,340 ) Net cash used in financing activities (5,665,560 ) — (5,665,560 ) Net decrease in cash during period (1,097,771 ) — (1,097,771 ) Cash, beginning of period 1,576,508 — 1,576,508 Cash, end of period $ 478,737 $ — $ 478,737 SUPPLEMENTAL DISCLOSURE Cash paid for income taxes $ 476,973 $ — $ 476,973 SUPPLEMENTAL DISCLOSURE OF NON-CASH FINANCING ACTIVITIES Change in value of common stock subject to possible redemption $ (3,198,150 ) $ (930,700 )(A) $ (4,128,850 ) Period from March 6, 2019, (Date of Inception) December 31, 2019 As Filed Restatement As Restated OPERATING ACTIVITIES Net income $ 360,451 $ (65,336 )(A) $ 295,115 Adjustments to reconcile net income to net cash used in operating activities: Interest earned on cash and marketable securities held in Trust Account (1,872,701 ) — (1,872,701 ) Change in fair value of warrant liability — 65,336 (A) 65,336 Change in operating assets and liabilities: Prepaid expenses (161,609 ) — (161,609 ) Receivable from related party (1,952 ) — (1,952 ) Other non-current assets (33,327 ) — (33,327 ) Account payable 34,393 — 34,393 Payable to related parties 16,649 — 16,649 Other current liabilities 180,696 — 180,696 Net cash used in operating activities (1,477,400 ) — (1,477,400 ) INVESTING ACTIVITIES Investment of cash in Trust Account (172,500,000 ) — (172,500,000 ) Cash withdrawn from Trust Account 378,118 — 378,118 Net cash used in investing activities (172,121,882 ) — (172,121,882 ) FINANCING ACTIVITIES Proceeds from sale of common stock to Founders 25,000 — 25,000 Borrowing from related party 99,937 — 99,937 Repayment of borrowing from related party (99,937 ) — (99,937 ) Proceeds from sale of Private Placements Units 5,675,000 — 5,675,000 Proceeds from sale of common stock to underwriters 1,200,000 — 1,200,000 Proceeds from sale of Units, net of underwriting discounts paid 169,050,000 — 169,050,000 Payment of offering costs (774,210 ) — (774,210 ) Net cash provided by financing activities 175,175,790 — 175,175,790 Net change in cash during period 1,576,508 — 1,576,508 Cash, beginning of period — — — Cash, end of period $ 1,576,508 $ — $ 1,576,508 SUPPLEMENTAL DISCLOSURE Cash paid for income taxes $ 378,118 $ — $ 378,118 SUPPLEMENTAL DISCLOSURE OF NON-CASH FINANCING ACTIVITIES Offering costs included in accounts payable $ 108,220 $ — $ 108,220 Change in value of common stock subject to possible redemption $ 2,260,450 $ (65,336 )(A) $ 2,195,114 Fair value of warrant liability $ — $ 116,264 (A) $ 116,264 Following are the restatement of previously reported condensed balance sheets for the quarters ended March 31, 2020, June 30, 2020, September 30, 2020, June 30, 2019 and September 30, 2019. March 31, 2020 As Filed Restatement As Restated ASSETS Current assets Cash $ 1,194,013 $ — $ 1,194,013 Prepaid expenses 156,471 — 156,471 Receivable from related party 2,152 — 2,152 Total current assets 1,352,636 — 1,352,636 Cash and marketable securities held in Trust Account 174,745,646 — 174,745,646 Other non-current assets 13,326 — 13,326 TOTAL ASSETS $ 176,111,608 $ — $ 176,111,608 LIABILITIES, COMMON STOCK SUBJECT TO REDEMPTION AND STOCKHOLDERS’ EQUITY Current liabilities Accounts payable $ 151,314 $ — $ 151,314 Payable to related parties 11,727 — 11,727 Accrued liabilities 24,269 — 24,269 Other current liabilities 419,264 — 419,264 Total current liabilities 606,574 — 606,574 Warrant liability — 175,925 (A) 175,925 Total liabilities 606,574 175,925 782,499 Common stock subject to possible redemption 170,505,030 (175,930 )(A) 170,329,100 Stockholders’ equity Preferred stock — — — Common stock 519 2 (A) 521 Additional paid-in capital 4,562,021 59,664 (A) 4,621,685 Retained earnings 437,464 (59,661 )(A) 377,803 Total stockholders’ equity 5,000,004 5 5,000,009 TOTAL LIABILITIES, COMMON STOCK SUBJECT TO REDEMPTION AND STOCKHOLDERS’ EQUITY $ 176,111,608 $ — $ 176,111,608 A reconciliation of the shares of common stock subject to possible redemption outstanding and the shares of common stock outstanding is as follows: As Filed Restatement As Restated Common stock subject to possible redemption—shares outstanding 17,050,503 (17,593 )(A) 17,032,910 Common stock—shares issued and outstanding 5,194,497 17,593 (A) 5,212,090 June 30, 2020 As Filed Restatement As Restated ASSETS Current assets Cash $ 883,918 $ — $ 883,918 Prepaid expenses 115,312 — 115,312 Receivable from related parties 6,270 — 6,270 Total current assets 1,005,500 — 1,005,500 Cash and marketable securities held in Trust Account 174,734,722 — 174,734,722 TOTAL ASSETS $ 175,740,222 $ — $ 175,740,222 LIABILITIES, COMMON STOCK SUBJECT TO REDEMPTION AND STOCKHOLDERS’ EQUITY Current liabilities Accounts payable $ 136,100 $ — $ 136,100 Payable to related parties 8,892 — 8,892 Other current liabilities 435,986 — 435,986 Total current liabilities 580,978 — 580,978 Warrant liability — 278,075 (A) 278,075 Total liabilities 580,978 278,075 859,053 Common stock subject to possible redemption 170,159,240 (278,080 )(A) 169,881,160 Stockholders’ equity Preferred stock — — — Common stock 523 3 (A) 526 Additional paid-in capital 4,907,807 161,813 (A) 5,069,620 Retained earnings (accumulated deficit) 91,674 (161,811 )(A) (70,137 ) Total stockholders’ equity 5,000,004 5 5,000,009 TOTAL LIABILITIES, COMMON STOCK SUBJECT TO REDEMPTION AND STOCKHOLDERS’ EQUITY $ 175,740,222 $ — $ 175,740,222 A reconciliation of the shares of common stock subject to possible redemption outstanding and the shares of common stock outstanding is as follows: As Filed Restatement As Restated Common stock subject to possible redemption—shares outstanding 17,015,924 (27,808 )(A) 16,988,116 Common stock—shares issued and outstanding 5,229,076 27,808 (A) 5,256,884 September 30, 2020 As Filed Restatement As Restated ASSETS Current assets Cash $ 387,430 $ — $ 387,430 Prepaid expenses 178,047 — 178,047 Receivable from related party 10,078 — 10,078 Total current assets 575,555 — 575,555 Cash and marketable securities held in Trust Account 174,284,387 — 174,284,387 TOTAL ASSETS $ 174,859,942 $ — $ 174,859,942 LIABILITIES, COMMON STOCK SUBJECT TO REDEMPTION AND STOCKHOLDERS’ EQUITY Current liabilities Accounts payable $ 24,597 $ — $ 24,597 Payable to related parties 6,185 — 6,185 Accrued liabilities 150 — 150 Total current liabilities 30,932 — 30,932 Warrant liability — 516,425 (A) 516,425 Total liabilities 30,932 516,425 547,357 Common stock subject to possible redemption 169,829,000 (516,420 )(A) 169,312,580 Stockholders’ equity Preferred stock — — — Common stock 526 5 (A) 531 Additional paid-in capital 5,238,044 400,151 (A) 5,638,195 Accumulated deficit (238,560 ) (400,161 )(A) (638,721 ) Total stockholders’ equity 5,000,010 (5 ) 5,000,005 TOTAL LIABILITIES, COMMON STOCK SUBJECT TO REDEMPTION AND STOCKHOLDERS’ EQUITY $ 174,859,942 $ — $ 174,859,942 A reconciliation of the shares of common stock subject to possible redemption outstanding and the shares of common stock outstanding is as follows: As Filed Restatement As Restated Common stock subject to possible redemption—shares outstanding 16,982,900 (51,642 )(A) 16,931,258 Common stock—shares issued and outstanding 5,262,100 51,642 (A) 5,313,742 June 30, 2019 As Filed Restatement As Restated ASSETS Current assets Cash $ 2,529,478 $ — $ 2,529,478 Prepaid expenses 176,337 — 176,337 Total current assets 2,705,815 — 2,705,815 Cash and marketable securities held in Trust Account 172,718,104 — 172,718,104 TOTAL ASSETS $ 175,423,919 $ — $ 175,423,919 LIABILITIES, COMMON STOCK SUBJECT TO REDEMPTION AND STOCKHOLDERS’ EQUITY Current liabilities Accounts payable $ 227,986 $ — $ 227,986 Accrued liabilities 7,083 — 7,083 Other current liabilities 65,082 — 65,082 Total current liabilities 300,151 — 300,151 Warrant liability — 105,518 (A) 105,518 Total liabilities 300,151 105,518 405,669 Common stock subject to possible redemption 170,123,760 (105,520 )(A) 170,018,240 Stockholders’ equity Preferred stock — — — Common stock 524 1 (A) 525 Additional paid-in capital 5,028,286 (10,745 )(A) 5,017,541 Accumulated deficit (28,802 ) 10,746 (A) (18,056 ) Total stockholders’ equity 5,000,008 2 5,000,010 TOTAL LIABILITIES, COMMON STOCK SUBJECT TO REDEMPTION AND STOCKHOLDERS’ EQUITY $ 175,423,919 $ — $ 175,423,919 A reconciliation of the shares of common stock subject to possible redemption outstanding and the shares of common stock outstanding is as follows: As Filed Restatement As Restated Common stock subject to possible redemption—shares outstanding 17,012,376 (10,552 )(A) 17,001,824 Common stock—shares issued and outstanding 5,237,624 10,552 (A) 5,248,176 September 30, 2019 As Filed Restatement As Restated ASSETS Current assets Cash $ 2,035,701 $ — $ 2,035,701 Prepaid expenses 187,100 — 187,100 Receivable from related party 30,054 — 30,054 Total current assets 2,252,855 — 2,252,855 Cash and marketable securities held in Trust Account 173,580,367 — 173,580,367 Other non-current assets 53,368 — 53,368 TOTAL ASSETS $ 175,886,590 $ — $ 175,886,590 LIABILITIES, COMMON STOCK SUBJECT TO REDEMPTION AND STOCKHOLDERS’ EQUITY Current liabilities Accounts payable $ 289,852 $ — $ 289,852 Accrued liabilities 5,000 — 5,000 Other current liabilities 293,362 — 293,362 Total current liabilities 588,214 — 588,214 Warrant liability — 158,900 (A) 158,900 Total liabilities 588,214 158,900 747,114 Common stock subject to possible redemption 170,298,370 (158,900 )(A) 170,139,470 Stockholders’ equity Preferred stock — — — Common stock 522 1 (A) 523 Additional paid-in capital 4,768,678 42,635 (A) 4,811,313 Retained earnings 230,806 (42,636 )(A) 188,170 Total stockholders’ equity 5,000,006 — 5,000,006 TOTAL LIABILITIES, COMMON STOCK SUBJECT TO REDEMPTION AND STOCKHOLDERS’ EQUITY $ 175,886,590 $ — $ 175,886,590 A reconciliation of the shares of common stock subject to possible redemption outstanding and the shares of common stock outstanding is as follows: As Filed Restatement As Restated Common stock subject to possible redemption—shares outstanding 17,029,837 (15,890 )(A) 17,013,947 Common stock—shares issued and outstanding 5,215,163 15,890 (A) 5,231,053 The following tables contain the restatement of previously reported unaudited condensed statements of operations and comprehensive income (loss) for the three month period ended March 31, 2020, the three and six month periods ended June 30, 2020, the three and nine month periods ended September 30, 2020, the three and six month periods ended June 30, 2019 and the three and nine month periods ended September 30, 2019. Three Months Ended March 31, 2020 As Filed Restatement As Restated Revenues $ — $ — $ — General and administrative expenses 600,414 — 600,414 Loss from operations (600,414 ) — (600,414 ) Other income Other income — 5,675 (A) 5,675 Interest income on cash and marketable securities held in Trust Account 915,995 — 915,995 Income before provision for income taxes 315,581 5,675 321,256 Provision for income taxes 238,568 — 238,568 Net income and comprehensive income $ 77,013 $ 5,675 $ 82,688 Net loss attributable to common stockholders $ (442,226 ) $ 6,211 $ (436,015 ) Weighted-average shares of common stock outstanding, basic and diluted 5,198,305 17,874 5,216,179 Net loss per share of common stock, basic and diluted $ (0.09 ) $ 0.01 $ (0.08 ) Three Months Ended June 30, 2020 As Filed Restatement As Restated Revenues $ — $ — $ — General and administrative expenses 385,106 — 385,106 Loss from operations (385,106 ) — (385,106 ) Other income (expense) Other expense — (102,150 )(A) (102,150 ) Interest income on cash and marketable securities held in Trust Account 56,038 — 56,038 Loss before provision for income taxes (329,068 ) (102,150 ) (431,218 ) Provision for income taxes 16,772 — 16,722 Net loss and comprehensive loss $ (345,790 ) $ (102,150 ) $ (447,940 ) Net loss attributable to common stockholders $ (375,864 ) $ (102,101 ) $ (477,965 ) Weighted-average shares of common stock outstanding, basic and diluted 5,212,356 22,869 5,235,225 Net loss per share of common stock, basic and diluted $ (0.07 ) $ (0.02 ) $ (0.09 ) Three Months Ended September 30, 2020 As Filed Restatement As Restated Revenues $ — $ — $ — General and administrative expenses 361,005 — 361,005 Loss from operations (361,005 ) — (361,005 ) Other income (expense) Other expense — (238,350 )(A) (238,350 ) Interest income on cash and marketable securities held in Trust Account 44,890 — 44,890 Loss before provision for income taxes (316,115 ) (238,350 ) (554,465 ) Provision for income taxes 14,119 — 14,119 Net loss and comprehensive loss $ (330,234 ) $ (238,350 ) $ (568,584 ) Net loss attributable to common stockholders $ (353,726 ) $ (238,279 ) $ (592,005 ) Weighted-average shares of common stock outstanding, basic and diluted 5,245,947 39,984 5,285,931 Net loss per share of common stock, basic and diluted $ (0.07 ) $ (0.04 ) $ (0.11 ) Six Months Ended June 30, 2020 As Filed Restatement As Restated Revenues $ — $ — $ — General and administrative expenses 985,520 — 985,520 Loss from operations (985,520 ) — (985,520 ) Other income (expense) Other expense — (96,475 )(A) (96,475 ) Interest income on cash and marketable securities held in Trust Account 972,033 — 972,033 Loss before provision for income taxes (13,487 ) (96,475 ) (109,962 ) Provision for income taxes 255,290 — 255,290 Net loss and comprehensive loss $ (268,777 ) $ (96,475 ) $ (365,252 ) Net loss attributable to common stockholders $ (817,037 ) $ (95,579 ) $ (912,616 ) Weighted-average shares of common stock outstanding, basic and diluted 5,205,331 20,371 5,225,702 Net loss per share of common stock, basic and diluted $ (0.16 ) $ (0.01 ) $ (0.17 ) Nine Months Ended September 30, 2020 As Filed Restatement As Restated Revenues $ — $ — $ — General and administrative expenses 1,346,525 — 1,346,525 Loss from operations (1,346,525 ) — (1,346,525 ) Other income (expense) Other expense — (334,825 )(A) (334,825 ) Interest income on cash and marketable securities held in Trust Account 1,016,923 — 1,016,923 Loss before provision for income taxes (329,602 ) (334,825 ) (664,427 ) Provision for income taxes 269,409 — 269,409 Net loss and comprehensive loss $ (599,011 ) $ (334,825 ) $ (933,836 ) Net loss attributable to common stockholders $ (1,169,699 ) $ (333,090 ) $ (1,502,789 ) Weighted-average shares of common stock outstanding, basic and diluted 5,218,968 26,957 5,245,925 Net loss per share of common stock, basic and diluted $ (0.22 ) $ (0.07 ) $ (0.29 ) Three Months Ended June 30, 2019 As Filed Restatement As Restated Revenues $ — $ — $ — General and administrative expenses 146,624 — 146,624 Loss from operations (146,624) — (146,624) Other income Other income — 10,746 (A) 10,746 Interest income on cash and marketable securities held in Trust Account 218,104 — 218,104 Income before provision for income taxes 71,480 10,746 82,226 Provision for income taxes 65,082 — 65,082 Net income and comprehensive income $ 6,398 $ 10,746 $ 17,144 Net loss attributable to common stockholders $ (110,603) $ 10,819 $ (99,784) Weighted-average shares of common stock outstanding, basic and diluted 4,510,025 2,087 4,512,112 Net loss per share of common stock, basic and diluted $ (0.02) $ — $ (0.02) Three Months Ended September 30, 2019 As Filed Restatement As Restated Revenues $ — $ — $ — General and administrative expenses 395,583 — 395,583 Loss from operations (395,583) — (395,583) Other income (expense) Other expense — (53,382 )(A) (53,382) Interest income on cash and marketable securities held in Trust Account 933,853 — 933,853 Income before provision for income taxes 538,270 (53,382) 484,888 Provision for income taxes 278,662 — 278,662 Net income and comprehensive income $ 259,608 $ (53,382) $ 206,226 Net loss attributable to common stockholders $ (241,866) $ (53,027) $ (294,893) Weighted-average shares of common stock outstanding, basic and diluted 5,223,704 13,279 5,236,983 Net loss per share of common stock, basic and diluted $ (0.05) $ (0.01) $ (0.06) Period from March 6, 2019 (Date of As Filed Restatement As Restated Revenues $ — $ — $ — General and administrative expenses 181,824 — 181,824 Loss from operations (181,824 ) — (181,824 ) Other income Other income — 10,746 (A) 10,746 Interest income on cash and marketable securities held in Trust Account 218,104 — 218,104 Income before provision for income taxes 36,280 10,746 47,026 Provision for income taxes 65,082 — 65,082 Net loss and comprehensive loss $ (28,802 ) $ 10,746 $ (18,056 ) Net loss attributable to common stockholders $ (145,803 ) $ 10,819 $ (134,984 ) Weighted-average shares of common stock outstanding, basic and diluted 4,244,122 1,623 4,245,745 Net loss per share of common stock, basic and diluted $ (0.03 ) $ — $ (0.03 ) Period from March 6, 2019 (Date of As Filed Restatement As Restated Revenues $ — $ — $ — General and administrative expenses 577,407 — 577,407 Loss from operations (577,407 ) — (577,407 ) Other income (expense) Other expense — (42,636 )(A) (42,636 ) Interest income on cash and marketable securities held in Trust Account 1,151,957 — 1,151,957 Income before provision for income taxes 574,550 (42,636 ) 531,914 Provision for income taxes 343,744 — 343,744 Net income and comprehensive income $ 230,806 $ (42,636 ) $ 188,170 Net loss attributable to common stockholders $ (387,789 ) $ (42,198 ) $ (429,987 ) Weighted-average shares of common stock outstanding, basic and diluted 4,675,325 6,754 4,682,079 Net loss per share of common stock, basic and diluted $ (0.08 ) $ (0.01 ) $ (0.09 ) The following tables contain the restatement of previously reported unaudited condensed statements of cash flows for the three month period ended March 31, 2020, the six month period ended June 30, 2020, the nine month period ended September 30, 2020, the period from March 6, 2019 (date of inception) through June 30, 2019 and the period from March 6, 2019 (date of inception) through September 30, 2019. Three Months Ended March 31, 2020 As Filed Restatement As Restated OPERATING ACTIVITIES Net income $ 77,013 $ 5,675 (A) $ 82,688 Adjustments to reconcile net income to net cash used in operating activities: Interest earned on cash and marketable securities held in Trust Account (915,995 ) — (915,995 ) Change in fair value of warrant liability — (5,675 )(A) (5,675 ) Change in operating assets and liabilities: Prepaid expenses 5,138 — 5,138 Receivable from related party (200 ) — (200 ) Other non-current assets 20,001 — 20,001 Accounts payable 8,701 — 8,701 Payable to related parties (4,922 ) — (4,922 ) Accrued liabilities 24,269 — 24,269 Other current liabilities 238,568 — 238,568 Net cash used in operating activities (547,427 ) — (547,427 ) INVESTING ACTIVITIES Cash withdrawn from Trust Account 164,932 — 164,932 Net cash provided by investing activities 164,932 — 164,932 Net change in cash during period (382,495 ) — (382,495 ) Cash, beginning of period 1,576,508 — 1,576,508 Cash, end of period $ 1,194,013 $ — $ 1,194,013 SUPPLEMENTAL DISCLOSURE OF NON-CASH FINANCING ACTIVITIES Offering costs included in accounts payable and accrued liabilities $ 108,220 $ — $ 108,220 Change in value of common stock subject to possible redemption $ 77,010 $ 5,670 (A) $ 82,680 Six Months Ended June 30, 2020 As Filed Restatement As Restated OPERATING ACTIVITIES Net loss $ (268,777 ) $ (96,475 )(A) $ (365,252 ) Adjustments to reconcile net loss to net cash used in operating activities: Interest earned on cash and marketable securities held in Trust Account (972,033 ) — (972,033 ) Change in fair value of warrant liability — 96,475 (A) 96,475 Change in operating assets and liabilities: Prepaid expenses 46,297 — 46,297 Receivable from related parties (4,318 ) — (4,318 ) Other non-current assets 33,327 — 33,327 Accounts payable (6,513 ) — (6,513 ) Payable to related parties (7,757 ) — (7,757 ) Other current liabilities 255,290 — 255,290 Net cash used in operating activities (924,484 ) — (924,484 ) INVESTING ACTIVITIES Cash withdrawn from Trust Account 231,894 — 231,894 Net cash provided by investing activities 231,894 — 231,894 Net change in cash during period (692,590 ) — (692,590 ) Cash, beginning of period 1,576,508 — 1,576,508 Cash, end of period $ 883,918 $ — $ 883,918 SUPPLEMENTAL DISCLOSURE OF NON-CASH FINANCING ACTIVITIES Change in value of common stock subject to possible redemption $ (268,780 ) $ (96,480 )(A) $ (365,260 ) Nine Months Ended September 30, 2020 As Filed Restatement As Restated OPERATING ACTIVITIES Net loss $ (599,011 ) $ (334,825 )(A) $ (933,836 ) Adjustments to reconcile net loss to net cash used in operating activities: Interest earned on cash and marketable securities held in Trust Account (1,016,923 ) — (1,016,923 ) Change in fair value of warrant liability — 334,825 (A) 334,825 Change in operating assets and liabilities: Prepaid expenses (16,438 ) — (16,438 ) Receivable from related parties (8,126 ) — (8,126 ) Other non-current assets 33,327 — 33,327 Accounts payable (118,016 ) — (118,016 ) Payable to related parties (10,464 ) — (10,464 ) Accrued liabilities 150 — 150 Other current liabilities (180,696 ) — (180,696 ) Net cash used in operating activities (1,916,197 ) — (1,916,197 ) INVESTING ACTIVITIES Cash withdrawn from Trust Account 727,119 — 727,119 Net cash provided by investing activities 727,119 — 727,119 Net change in cash during period (1,189,078 ) — (1,189,078 ) Cash, beginning of period 1,576,508 — 1,576,508 Cash, end of period $ 387,430 $ — $ 387,430 SUPPLEMENTAL DISCLOSURE Cash paid for income taxes $ 462,238 $ — $ 462,238 SUPPLEMENTAL DISCLOSURE OF NON-CASH FINANCING ACTIVITIES Change in value of common stock subject to possible redemption $ (599,020 ) $ (334,820 )(A) $ (933,840 ) Period from March 6, 2019 (Date of Inception) As Filed Restatement As Restated OPERATING ACTIVITIES Net loss $ (28,802 ) $ 10,746 (A) $ (18,056 ) Adjustments to reconcile net loss to net cash used in operating activities: Interest earned on cash and marketable securities held in Trust Account (218,104 ) — (218,104 ) Change in fair value of warrant liability — (10,746 )(A) (10,746 ) Change in operating assets and liabilities: Prepaid expenses (176,337 ) — (176,337 ) Accounts payable 70,695 — 70,695 Accrued liabilities 7,083 — 7,083 Other current liabilities 65,082 — 65,082 Net cash used in operating activities (280,383 ) — (280,383 ) INVESTING ACTIVITIES Investment of cash in Trust Account (172,500,000 ) — (172,500,000 ) Net cash used in investing activities (172,500,000 ) — (172,500,000 ) FINANCING ACTIVITIES Proceeds from sale of common stock to Founders 25,000 — 25,000 Borrowing from related party 99,937 — 99,937 Repayment of borrowing from related party (99,937 ) — (99,937 ) Proceeds from sale of Private Placements Units 5,675,000 — 5,675,000 Proceeds from sale of common stock to underwriters 1,200,000 — 1,200,000 Proceeds from sale of Units, net of underwriting discounts paid 169,050,000 — 169,050,000 Payment of offering costs (640,139 ) — (640,139 ) Net cash provided by financing activities 175,309,861 — 175,309,861 Net change in cash during period 2,529,478 — 2,529,478 Cash, beginning of period — — — Cash end of period $ 2,529,478 $ — $ 2,529,478 SUPPLEMENTAL DISCLOSURE OF NON-CASH FINANCING ACTIVITIES Offering costs included in accounts payable $ 157,291 $ — $ 157,291 Change in value of common stock subject to possible redemption $ 1,956,190 $ 10,744 (A) $ 1,966,934 Fair value of warrant liability $ — $ 116,264 (A) $ 116,264 Period from March 6, 2019 (Date of Inception) As Filed Restatement As Restated OPERATING ACTIVITIES Net income $ 230,806 $ (42,636 )(A) $ 188,170 Adjustments to reconcile income to net cash used in operating activities: Interest earned on cash and marketable securities held in Trust Account (1,151,957 ) — (1,151,957 ) Change in fair value of warrant liability — 42,636 (A) 42,636 Change in operating assets and liabilities: Prepaid expenses (187,100 ) — (187,100 ) Receivable from related party (30,054 ) — (30,054 ) Other non-current assets (53,368 ) — (53,368 ) Accounts payable 96,632 — 96,632 Accrued liabilities 5,000 — 5,000 Other current liabilities 293,362 — 293,362 Net cash used in operating activities (796,679 ) — (796,679 ) INVESTING ACTIVITIES Investment of cash in Trust Account, net (172,500,000 ) — (172,500,000 ) Cash withdrawn from Trust Account 71,590 — 71,590 Net cash used in investing activities (172,428,410 ) — (172,428,410 ) FINANCING ACTIVITIES Proceeds from sale of common stock to Founders 25,000 — 25,000 Borrowing from related party 99,937 — 99,937 Repayment of borrowing from related party (99,937 ) — (99,937 ) Proceeds from sale of Private Placements Units 5,675,000 — 5,675,000 Proceeds from sale of common stock to underwriters 1,200,000 — 1,200,000 Proceeds from sale of Units, net of underwriting discounts paid 169,050,000 — 169,050,000 Payment of offering costs (689,210 ) — (689,210 ) Net cash provided by financing activities 175,260,790 — 175,260,790 Net change in cash during period 2,035,701 — 2,035,701 Cash, beginning of period — — — Cash, end of period $ 2,035,701 $ — $ 2,035,701 SUPPLEMENTAL DISCLOSURE OF NON-CASH FINANCING ACTIVITIES Offering costs included in accounts payable $ 193,220 $ — $ 193,220 Change in value of common stock subject to possible redemption $ 2,130,800 $ (42,636 )(A) $ 2,088,164 Fair value of warrant liability $ — $ 116,264 (A) $ 116,264 A – The Restatement Adjustments reflect the entries to record the initial warrant liability from the Warrants issued as part of the Private Placement Units and to revalue the warrant liability to the then fair value at the end of each period presented. The initial fair value of the Warrants issued as part of the Private Placement Units of $116,264 was recorded in June 2019 as a warrant liability with an offset to additional paid-in capital. Each subsequent quarter end, starting with June 30, 2019, the warrant liability was adjusted to fair value and the difference is reflected in other income (expense) in the statements of operations and comprehensive income (loss). In addition, each period presented has an adjustment to the common stock subject to possible redemption to ensure that the Company maintains the required net tangib

Description of Organization a_2

Description of Organization and Business Operations - Additional Information (Detail) - USD ($)	Mar. 10, 2021	Aug. 12, 2019	Jun. 13, 2019	Jun. 10, 2019	Mar. 31, 2021	Jun. 30, 2021	Jun. 30, 2019	Sep. 30, 2019	Dec. 31, 2019	Dec. 31, 2020	Dec. 19, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020
Organization Consolidation And Presentation Of Financial Statements Disclosure [Line Items]
Sale of stock price per unit				$ 10
Proceeds from sale of Units, net of underwriting discounts paid							$ 169,050,000	$ 169,050,000	$ 169,050,000
Proceeds from sale of Private Placement Units			$ 22,500,000				5,675,000	5,675,000	5,675,000
Net proceeds from sale of units				$ 150,000,000
Transaction costs			4,332,430				$ 640,139	$ 689,210	$ 774,210	$ 108,220
Common stock, par value				$ 0.0001					$ 0.0001	$ 0.0001
Decommissioning trust assets description										(i) the completion of the Business Combination; (ii) the redemption of 100% of the shares of common stock included in the units sold in the Offering (the "public shares") if the Company is unable to complete a Business Combination within 24 months from the closing of the Offering on June 10, 2019; or (iii) the redemption of the public shares in connection with a stockholder vote to amend the Company's amended
Common stock redemption percentage										100.00%
Public shares redemption percentage										100.00%
Common stock, shares issued							5,284,176	5,231,053	5,220,358	5,639,096		5,313,742	5,256,884	5,212,090
Cash							$ 2,529,478	$ 2,035,701	$ 1,576,508	$ 478,737		$ 387,430	$ 883,918	$ 1,194,013
Working capital										$ (2,012,409)
Common Stock
Organization Consolidation And Presentation Of Financial Statements Disclosure [Line Items]
Business combination transaction extended date										Mar. 10, 2021
Common stock redemption percentage	3.40%
Common stock, shares issued									5,220,358	5,639,096
Maximum
Organization Consolidation And Presentation Of Financial Statements Disclosure [Line Items]
Net interest to pay dissolution expenses										$ 100,000
Chief Financial Officer
Organization Consolidation And Presentation Of Financial Statements Disclosure [Line Items]
Common stock, shares issued				5,000
Date of resignation		Aug. 12, 2019
Working Capital Note
Organization Consolidation And Presentation Of Financial Statements Disclosure [Line Items]
Conversion price per unit											$ 10
Subsequent Event | Common Stock
Organization Consolidation And Presentation Of Financial Statements Disclosure [Line Items]
Common stock redeemed					1,852,804
Common stock redeemed as percentage of shares sold in initial public offering					10.70%	10.70%
Working Capital Note
Organization Consolidation And Presentation Of Financial Statements Disclosure [Line Items]
Debt instrument, face amount											$ 300,000
Amended and Restated Certificate of Incorporation
Organization Consolidation And Presentation Of Financial Statements Disclosure [Line Items]
Business combination transaction extended date										Jun. 10, 2021
IPO
Organization Consolidation And Presentation Of Financial Statements Disclosure [Line Items]
Sale of units in initial public offering				15,000,000
Gross proceeds from issuance of unit				$ 150,000,000
Proceeds from sale of Units, net of underwriting discounts paid				147,000,000
Transaction costs			$ 882,430
Common stock redeemed										579,881
Common stock, par value										$ 0.0001
Common stock redeemed as percentage of shares sold in initial public offering										3.40%
Private Placement
Organization Consolidation And Presentation Of Financial Statements Disclosure [Line Items]
Sale of units in initial public offering			75,000
Sale of stock price per unit			$ 10							$ 10
Proceeds from sale of Private Placement Units				3,000,000
Common stock held in trust				$ 150,000,000
Private Placement | Founders
Organization Consolidation And Presentation Of Financial Statements Disclosure [Line Items]
Sale of units in initial public offering				492,500
Gross proceeds from issuance of unit				$ 5,925,000
Sale of stock price per unit				$ 10
Underwriters
Organization Consolidation And Presentation Of Financial Statements Disclosure [Line Items]
Sale of units in initial public offering			20,000
Sale of stock price per unit			$ 10
Underwriters | to Northland Securities, Inc
Organization Consolidation And Presentation Of Financial Statements Disclosure [Line Items]
Sale of units in initial public offering				100,000
Sale of stock price per unit				$ 10
Underwriters
Organization Consolidation And Presentation Of Financial Statements Disclosure [Line Items]
Sale of stock price per unit			$ 10
Common stock held in trust			$ 22,500,000
Number of additional units purchased by underwriters			2,250,000
Transaction costs			$ 3,450,000

Business Combinations and Rel_2

Business Combinations and Related Agreements - Additional Information (Detail) - USD ($)	Nov. 23, 2020	Dec. 31, 2020	Dec. 31, 2019	Jun. 10, 2019
Business Acquisition [Line Items]
Common stock, par value		$ 0.0001	$ 0.0001	$ 0.0001
Subsidiary Percentage Ownership	43.00%
Business Combination, Step Acquisition, Equity Interest in Acquiree, Valuation Techniques		A Valuation Shortfall shall occur if the dollar volume-weighted average price for the GigCapital2 Common Stock on the New York Stock Exchange during the period beginning at 9:30 a.m., New York time, and ending at 4:00 p.m., New York time, as reported by Bloomberg through its “HP” function (set to weighted average) or if not available on Bloomberg, as reported by Morningstar (the “VWAP”) for the ten trading days preceding the Measurement Date (the “Reference VWAP”) is less than $13.64, and the amount of such Valuation Shortfall is the difference between $13.64 and the Reference VWAP. In the event that a Valuation Shortfall occurs, the amount of shares of GigCapital2 Common Stock that the Significant UpHealth Stockholders shall forfeit to the Members will be the lesser of (i) the Adjustment Amount and (ii) 5,500,000 (or, if the Adjustment Amount equals 5,500,000, the Adjustment Amount). The Adjustment Amount means the quotient (rounded up to the nearest whole number) of (A) the Aggregate Valuation Shortfall, divided by (B) the Reference VWAP. The Aggregate Valuation Shortfall means the product of (A) the amount of the Valuation Shortfall, multiplied by (B) 11,000,000. Upon the closing of the transactions, the combined company will be named UpHealth, Inc. and will continue to be listed on the NYSE under the new ticker symbol “UPH”.
Minimum cash and cash equivalent require to maintain in trust account		$ 125,000,000
Agreement termination description		The UpHealth BCA and the Cloudbreak BCA each allow the parties to terminate such agreements if certain conditions described therein are satisfied. Additionally, under the Cloudbreak BCA, Cloudbreak is allowed to terminate the Cloudbreak BCA if there is less than $125,000,000 of cash and cash equivalents in the Trust Account at any time prior to the Cloudbreak Closing.
Cloudbreak Merger
Business Acquisition [Line Items]
Common Stock issuable		11,000,000
Thrasys Inc
Business Acquisition [Line Items]
Business combination, Control obtained description		Following the amendment of the UpHealth Business Combination Agreement on January 29, 2021, the Thrasys Incentive Amount that shall be eligible to be granted shall be (a) 32.016% multiplied by (b) 15.143% multiplied by (c) the Adjusted Aggregate Merger/Incentive Amount. The Adjusted Aggregate Merger/Incentive Amount shall be (a) $990,000,000, subject to certain adjustments, divided by (b) $10.00. In the event that either individual ceases to be a service provider to GigCapital2, the Surviving Corporation or any of the Company Subsidiaries as of the date of grant, the portion of the Thrasys Incentive Amount allocated to such individual will not be reallocated to the other individual. Such restricted stock units shall vest into shares of GigCapital2 Common Stock at the earlier of (i) the date that is one year after the UpHealth Closing, (ii) the date on which the last sale price of GigCapital2 Common Stock equals or exceeds $12.50 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within any 30-trading day period commencing at least 90 days after the UpHealth Closing, or (iii) the date on which GigCapital2 completes a liquidation, merger, stock exchange or other similar transaction that results in all of the GigCaptial2’s stockholders having the right to exchange their shares of GigCapital2 Common Stock for cash, securities or other property.
UpHealth Holding, Inc.
Business Acquisition [Line Items]
Business combination, Control obtained description		The Aggregate Merger Consideration shall be reduced by approximately 99,000 shares of GigCapital2 Common Stock for each 1.0% interest of Glocal that is below 90% and that is not yet acquired by UpHealth upon the UpHealth Closing. Adjustments to the Aggregate Merger Consideration will further be made to the extent that the indebtedness at the Closing of UpHealth and the Company Subsidiaries less the cash and cash equivalents of UpHealth and the Company Subsidiaries as of immediately before such time is greater than $33,850,000 (excluding any Acquisition Promissory Notes)
Common stock adjusted for stock splits, combinations, reorganizations		5,500,000
UpHealth Merger
Business Acquisition [Line Items]
Common stock, par value	$ 0.0001
Business combination exchange ratio description	At the effective time of the UpHealth Merger, each share of UpHealth common stock will be canceled and converted into the right to receive a number of shares of common stock, par value $0.0001 per share, of GigCapital2 (the “GigCapital2 Common Stock”) equal to the Exchange Ratio. The Exchange Ratio will be equal to the Aggregate Merger Consideration divided by the sum of the aggregate number of shares of UpHealth common stock issued and outstanding immediately prior to the effective time of the UpHealth Merger.
UpHealth Merger | Maximum
Business Acquisition [Line Items]
Aggregate merger consideration of common stock. shares	99,000,000
Glocal Healthcare Systems Private Limited | Share Purchase Agreement | Minimum
Business Acquisition [Line Items]
Percentage of equity interest acquired by UpHealth	90.00%
Innovations Group And TTC Healthcare | Maximum
Business Acquisition [Line Items]
Aggregate purchase price		$ 86,200,000

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Additional Information (Detail) - USD ($)	10 Months Ended	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2020
Accounting Policies [Abstract]
Number of shares of common stock issued underlying restricted stock awards outstanding		5,000
Offering costs charged to stockholders' equity upon completion of offering		$ 4,332,430
Unrecognized tax benefits	$ 0	0
Amount paid for payment of interest and penalties	$ 0	$ 724

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Net Loss per Common Share, Basic and Diluted (Detail) - USD ($)	3 Months Ended					4 Months Ended	6 Months Ended	7 Months Ended	9 Months Ended	10 Months Ended	12 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Jun. 30, 2019	Jun. 30, 2019	Jun. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Dec. 31, 2019	Dec. 31, 2020
Earnings Per Share [Abstract]
Net income (loss)	$ (568,584)	$ (447,940)	$ 82,688	$ 206,226	$ 17,144	$ (18,056)	$ (365,252)	$ 188,170	$ (933,836)	$ 295,115	$ (4,128,841)
Less: net income attributable to common stock subject to redemption										(1,005,550)	(555,866)
Net loss attributable to common stockholders	$ (592,005)	$ (477,965)	$ (436,015)	$ (294,893)	$ (99,784)	$ (134,984)	$ (912,616)	$ (429,987)	$ (1,502,789)	$ (710,435)	$ (4,684,707)
Weighted-average common shares outstanding, basic and diluted	5,285,931	5,235,225	5,216,179	5,236,983	4,512,112	4,245,745	5,225,702	4,682,079	5,245,925	4,847,100	5,304,752
Net loss per share common share, basic and diluted	$ (0.11)	$ (0.09)	$ (0.08)	$ (0.06)	$ (0.02)	$ (0.03)	$ (0.17)	$ (0.09)	$ (0.29)	$ (0.15)	$ (0.88)

Offering - Additional Informati

Offering - Additional Information (Detail) - $ / shares	Jun. 13, 2019	Jun. 10, 2019	Dec. 31, 2020	Dec. 31, 2019
Class Of Stock [Line Items]
Units sold in offering		15,000,000
Sale of stock price per unit		$ 10
Number of shares of common stock per unit		1
Common stock, par value		$ 0.0001	$ 0.0001	$ 0.0001
Second Closing of Offering
Class Of Stock [Line Items]
Units sold in offering	2,250,000
Sale of stock price per unit	$ 10
Warrants
Class Of Stock [Line Items]
Exercise price of warrants		$ 11.50	$ 11.50
Rights | Warrants
Class Of Stock [Line Items]
Number of shares of common stock each		0.20

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) - USD ($)	Jun. 20, 2019	Jun. 13, 2019	Jun. 10, 2019	Mar. 12, 2019	Jun. 30, 2019	Apr. 30, 2019	Jun. 30, 2019	Jun. 30, 2019	Sep. 30, 2019	Dec. 31, 2019	Dec. 31, 2020
Related Party Transaction [Line Items]
Sale of common stock, Shares			15,000,000
Proceeds from issuance of common stock								$ 25,000	$ 25,000	$ 25,000
Sale of stock price per unit			$ 10
Number of shares of common stock per unit			1
Common stock, par value			$ 0.0001							$ 0.0001	$ 0.0001
Holding period of shares for completion of initial business combination										12 months
Number of trading period for transfer of shares											20 days
Number of consecutive trading period for transfer of shares											30 days
Underwriters option period										45 days
Paid an underwriting discount		$ 0.20
Repayment of promissory notes to related party								$ 99,937	$ 99,937	$ 99,937
Maximum
Related Party Transaction [Line Items]
Period after initial business combination to allow transfer of shares											90 days
Warrants
Related Party Transaction [Line Items]
Exercise price of warrants			$ 11.50								$ 11.50
Warrants | Maximum
Related Party Transaction [Line Items]
Exercise price of warrants											9.50
Warrants | Rights
Related Party Transaction [Line Items]
Right to receive common stock			0.20
Common Stock
Related Party Transaction [Line Items]
Stock price threshold that allows transfer of shares											12.50
Common Stock | Maximum
Related Party Transaction [Line Items]
Exercise price of warrants											$ 9.50
Common Stock | Rights
Related Party Transaction [Line Items]
Right to receive common stock											0.05
Working Capital Note
Related Party Transaction [Line Items]
Aggregate principal amount to sponser											$ 300,000
Private Placement
Related Party Transaction [Line Items]
Aggregate number of shares issued		75,000
Sale of stock price per unit		$ 10									$ 10
Private Placement | Rights
Related Party Transaction [Line Items]
Right to receive common stock											1
Underwriters
Related Party Transaction [Line Items]
Share price per share										$ 10
Sale of stock price per unit		$ 10
Number of additional units purchased by underwriters		2,250,000
Underwriters | Common Stock
Related Party Transaction [Line Items]
Sale of common stock, Shares										120,000
Sponsor and Northland Investment
Related Party Transaction [Line Items]
Sale of common stock, Shares				2,500,000
Proceeds from issuance of common stock				$ 25,000
Share price per share				$ 0.0100
Common stock dividends, shares						0.4930
Shares, outstanding						3,732,500
EarlyBird
Related Party Transaction [Line Items]
Sale of common stock, Shares							68,041
Share price per share					$ 0.0067		$ 0.0067	$ 0.0067
Aggregate purchase price							$ 670
EarlyBird | Private Placement
Related Party Transaction [Line Items]
Aggregate number of shares issued											29,900
EarlyBird Group
Related Party Transaction [Line Items]
Sale of common stock, Shares							31,959
Share price per share					$ 0.0067		$ 0.0067	$ 0.0067
Aggregate purchase price							$ 670
Sponsor, Northland Investment, EarlyBird and The EarlyBird Group Holding
Related Party Transaction [Line Items]
Common stock dividends, shares					0.1541
Shares, outstanding										4,307,500	4,307,500
Founders
Related Party Transaction [Line Items]
Share price per share										$ 0.005804
Founders | Common Stock
Related Party Transaction [Line Items]
Sale of common stock, Shares										4,307,500
Founders | Private Placement
Related Party Transaction [Line Items]
Share price per share										$ 10
Aggregate number of shares issued			492,500
Sale of stock price per unit			$ 10
Founders | Private Placement | Second Closing of Offering
Related Party Transaction [Line Items]
Aggregate number of shares issued		75,000
Sale of stock price per unit		$ 10
Founders | Private Placement | Common Stock
Related Party Transaction [Line Items]
Sale of common stock, Shares										567,500
Sponsor | Promissory Note
Related Party Transaction [Line Items]
Repayment of promissory notes to related party	$ 99,937
Repayment of promissory notes										The promissory note was non-interest bearing, unsecured and was repaid in full on June 20, 2019.
Sponsor | Private Placement
Related Party Transaction [Line Items]
Aggregate number of shares issued											481,250
Northland Investment | Private Placement
Related Party Transaction [Line Items]
Aggregate number of shares issued											56,350
Northland Investment | Private Underwriter Shares
Related Party Transaction [Line Items]
Aggregate number of shares issued			100,000
Sale of stock price per unit			$ 10
Northland Investment | Underwriters
Related Party Transaction [Line Items]
Aggregate number of shares issued		20,000
Sale of stock price per unit		$ 10
Sponsor Northland Investment And Early Bird | Private Placement
Related Party Transaction [Line Items]
Number of shares of common stock per unit											1
Common stock, par value											$ 0.0001
Sponsor Northland Investment And Early Bird | Private Placement | Rights
Related Party Transaction [Line Items]
Right to receive common stock											1
Sponsor Northland Investment And Early Bird | Private Placement | Warrants
Related Party Transaction [Line Items]
Right to receive common stock											1
Exercise price of warrants											$ 11.50
Underwriters
Related Party Transaction [Line Items]
Sale of stock price per unit		$ 10
Option to purchase additional units to cover over-allotments										2,250,000
Number of additional units purchased by underwriters		2,250,000
GigFounders, LLC | Office Space, Administrative Services and Secretarial Support
Related Party Transaction [Line Items]
Payment to affiliate of sponsor											$ 20,000

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Business combination marketing agreement, underwriters fee percentage description	Pursuant to that agreement, the Company will pay the underwriters a cash fee for such services upon the consummation of its initial Business Combination in an amount equal to, in the aggregate, 3.5% of the gross proceeds of the Offering, including any proceeds from the exercise of the over-allotment options.
Underwriters fee on gross proceeds of offering including over-allotment option percentage	3.50%

Stockholders' Equity - Addition

Stockholders' Equity - Additional Information (Detail) - USD ($)	Mar. 10, 2021	Aug. 12, 2019	Dec. 31, 2019	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Jun. 30, 2019	Jun. 10, 2019
Class Of Stock [Line Items]
Common stock, shares authorized			100,000,000	100,000,000
Common stock, shares issued			5,220,358	5,639,096	5,313,742	5,256,884	5,212,090	5,231,053	5,284,176
Common stock, shares outstanding			5,220,358	5,639,096	5,313,742	5,256,884	5,212,090	5,231,053	5,284,176
Common stock redemption percentage				100.00%
Preferred stock, shares authorized			1,000,000	1,000,000
Preferred stock, shares issued			0	0
Preferred stock, shares outstanding			0	0
Stock-based compensation expense				$ 0
Chief Financial Officer
Class Of Stock [Line Items]
Common stock, shares issued										5,000
Number of shares forfeited		5,000
Rights
Class Of Stock [Line Items]
Period allotted to complete the business combination				24 months
Warrants or rights outstanding			17,817,500	17,817,500
Contractual penalties for failure to deliver securities to the rights holders				$ 0
Preferred Stock
Class Of Stock [Line Items]
Preferred stock, shares authorized				1,000,000
Preferred stock, shares issued			0	0
Preferred stock, shares outstanding			0	0
Warrants
Class Of Stock [Line Items]
Exercise price of warrants				$ 11.50						$ 11.50
Number of trading days required for warrant exercise price adjustment				20 days
Percentage of warrants exercise price				115.00%
Period after business combination when warrants become exercisable				30 days
Period after offering when warrants become exercisable				12 months
Warrants exercisable expiration period after completion of business combination				5 years
Period allotted to complete the business combination				18 months
Net cash settlement value of warrants				$ 0
Redemption price per warrant				$ 0.01
Minimum period of prior written notice of redemption of warrants				30 days
Minimum price per share required for redemption of warrants				$ 18
Warrants redemption covenant, threshold trading days				20 days
Warrants redemption covenant, threshold consecutive trading days				30 days
Warrants or rights outstanding			17,817,500	17,817,500
Warrants | Rights
Class Of Stock [Line Items]
Number of shares of common stock each holder receive										0.20
Warrants | Maximum
Class Of Stock [Line Items]
Exercise price of warrants				$ 9.50
Warrants | Minimum
Class Of Stock [Line Items]
Percentage of aggregate gross proceeds of equity issuances				60.00%
Common Stock
Class Of Stock [Line Items]
Common stock, shares authorized				100,000,000
Common stock, voting rights per share				Holders of the Company's common stock are entitled to one vote for each share of common stock.
Common stock, shares issued			5,220,358	5,639,096
Common stock, shares outstanding			5,220,358	5,639,096
Shares subject to possible redemption			17,024,642	16,026,023
Temporary equity shares subject to redemption shares			(17,024,642)	998,619
Common stock redemption percentage	3.40%
Payment of redemption				$ 5,857,340
Common stock held in trust				$ 168,384,949
Common stock remaining shares issued and outstanding				21,665,119
Common Stock | Subsequent Event
Class Of Stock [Line Items]
Temporary equity shares subject to redemption shares	579,881
Common Stock | Rights
Class Of Stock [Line Items]
Number of shares of common stock each holder receive				0.05
Common Stock | Maximum
Class Of Stock [Line Items]
Exercise price of warrants				$ 9.50

Fair Value Measurements - Summa

Fair Value Measurements - Summary of Assets Measured at Fair Value on a Recurring Basis (Detail) - USD ($)	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019
Assets:
Cash and marketable securities held in Trust Account	$ 168,384,949	$ 174,284,387	$ 174,734,722	$ 174,745,646	$ 173,994,583	$ 173,580,367	$ 172,718,104
Liabilities:
Warrants	1,112,300	$ 516,425	$ 278,075	$ 175,925	181,600	$ 158,900	$ 105,518
Recurring Basis | Level 1
Assets:
Cash and marketable securities held in Trust Account	168,384,949				173,994,583
Recurring Basis | Level 2
Liabilities:
Warrants	$ 1,112,300				$ 181,600

Income Tax - Schedule of Income

Income Tax - Schedule of Income Before Provision for Income Taxes (Detail) - USD ($)	3 Months Ended					4 Months Ended	6 Months Ended	7 Months Ended	9 Months Ended	10 Months Ended	12 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Jun. 30, 2019	Jun. 30, 2019	Jun. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Dec. 31, 2019	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Domestic										$ 853,929	$ (3,857,754)
Foreign										0	0
Income (loss) before provision for income taxes	$ (554,465)	$ (431,218)	$ 321,256	$ 484,888	$ 82,226	$ 47,026	$ (109,962)	$ 531,914	$ (664,427)	$ 853,929	$ (3,857,754)

Income Tax - Schedule of Provis

Income Tax - Schedule of Provision for Income Taxes (Detail) - USD ($)	3 Months Ended					4 Months Ended	6 Months Ended	7 Months Ended	9 Months Ended	10 Months Ended	12 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Jun. 30, 2019	Jun. 30, 2019	Jun. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Dec. 31, 2019	Dec. 31, 2020
Current:
Federal										$ 393,267	$ 180,694
State and local										165,547	90,393
Foreign										0	0
Total Current										558,814	271,087
Deferred:
Federal										0	0
State and local										0	0
Foreign										0	0
Total deferred income tax expense										0	0
Provision for income taxes	$ 14,119	$ 16,722	$ 238,568	$ 278,662	$ 65,082	$ 65,082	$ 255,290	$ 343,744	$ 269,409	$ 558,814	$ 271,087

Income Tax - Schedule of Reconc

Income Tax - Schedule of Reconciliation of Federal Statutory Income Tax Rate to Effective Income Tax Rate (Detail) - USD ($)	3 Months Ended					4 Months Ended	6 Months Ended	7 Months Ended	9 Months Ended	10 Months Ended	12 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Jun. 30, 2019	Jun. 30, 2019	Jun. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Dec. 31, 2019	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Statutory income tax expense (benefit)										$ 179,325	$ (810,128)
State income tax expense (benefit), net of federal										59,420	(268,438)
Other permanent items										23,835	263,152
Valuation allowance on start-up costs										296,234	1,086,501
Provision for income taxes	$ 14,119	$ 16,722	$ 238,568	$ 278,662	$ 65,082	$ 65,082	$ 255,290	$ 343,744	$ 269,409	$ 558,814	$ 271,087

Income Tax - Schedule of Deferr

Income Tax - Schedule of Deferred Tax Assets and Liabilities (Detail) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Deferred Tax Assets:
Start-up costs	$ 1,382,735	$ 296,234
Valuation allowance	(1,382,735)	(296,234)
Net deferred tax assets (liabilities)	$ 0	$ 0

Income Tax - Additional Informa

Income Tax - Additional Information (Detail) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Valuation allowance of deferred tax assets	$ 1,382,735	$ 296,234
Unrecognized tax benefits	0	0
Accrued interest or penalties on unrecognized tax benefits	0	0
Changes in unrecognized tax benefits	$ 0	$ 0

Subsequent Events - Additional

Subsequent Events - Additional information (Detail) - USD ($)

Jan. 20, 2021

Mar. 31, 2021

Jun. 30, 2021

Jun. 30, 2019

Sep. 30, 2019

Dec. 31, 2019

Dec. 31, 2020

Feb. 16, 2021

Sep. 30, 2020

Jun. 30, 2020

Mar. 31, 2020

Jun. 10, 2019

Subsequent Event [Line Items]

Common stock, shares issued

5,284,176

5,231,053

5,220,358

5,639,096

5,313,742

5,256,884

5,212,090

Common stock, par value

$ 0.0001

$ 0.0001

$ 0.0001

Proceeds from sale of common stock to Founders

$ 25,000

$ 25,000

$ 25,000

Redemption of units

$ 5,857,340

Common Stock

Subsequent Event [Line Items]

Common stock, shares issued

5,220,358

5,639,096

Subsequent Event | Common Stock

Subsequent Event [Line Items]

Common stock redeemed as percentage of shares sold in initial public offering

10.70%

10.70%

Redemption of units

$ 18,715,459

Common stock redeemed

1,852,804

Note Investors | Subsequent Event | Note Subscription Agreements

Subsequent Event [Line Items]

Debt Instrument, Interest Rate, Stated Percentage

6.25%

Conversion price per unit

$ 11.50

Debt Instrument, Maturity Date, Description

five years

Percentage of closing sales price of common stock that conversion price must exceed in order for notes to be convertible

130.00%

Number of trading days within 30 trading days in which the closing price of common stock must exceed conversion price for notes to be convertible

20 days

Number of trading days during which closing price of common stock must exceed conversion price for at least 20 days in order for the preferred stock to be convertible

30 days

Note average daily trading volume of common Stock of the applicable exercise period

$ 2,000,000

Number of days to register the shares issuable upon conversion of the notes

45 days

Note Investors | Subsequent Event | Note Subscription Agreements | Minimum

Subsequent Event [Line Items]

Proceeds from Issuance of Unsecured Debt

$ 150,000,000

Proceeds from sale of common stock to Founders

30,000,000

Trust account balance after redemptions

$ 50,000,000

Private Placement | Subsequent Event | PIPE Subscription Agreement

Subsequent Event [Line Items]

Common stock, par value

$ 0.0001

Private Placement | PIPE Investors | Subsequent Event | PIPE Subscription Agreement

Subsequent Event [Line Items]

Common stock, shares issued

3,000,000

Common stock, par value

$ 10

Private Placement | Note Investors | Subsequent Event | Note Subscription Agreements | Convertible Notes Payable

Subsequent Event [Line Items]

Proceeds from Unsecured Notes Payable

$ 255,000,000

Restatement of Previously Iss_3

Restatement of Previously Issues Audited and Unaudited Financial Statements - Additional Information (Detail)	Jun. 13, 2019shares
Common Stock | Private Placement
Accounting Changes And Error Corrections [Line Items]
Warrants issued	567,500

Restatement of Previously Iss_4

Restatement of Previously Issued Audited and Unaudited Financial Statements - Summary of Reconciliation of Balance Sheets (Detail) - USD ($)		Dec. 31, 2020		Sep. 30, 2020		Jun. 30, 2020		Mar. 31, 2020		Dec. 31, 2019		Sep. 30, 2019		Jun. 30, 2019	Mar. 05, 2019
Current assets
Cash		$ 478,737		$ 387,430		$ 883,918		$ 1,194,013		$ 1,576,508		$ 2,035,701		$ 2,529,478
Prepaid expenses		62,691		178,047		115,312		156,471		161,609		187,100		176,337
Receivable from related parties		1,400		10,078		6,270		2,152		1,952		30,054
Total current assets		542,828		575,555		1,005,500		1,352,636		1,740,069		2,252,855		2,705,815
Cash and marketable securities held in Trust Account		168,384,949		174,284,387		174,734,722		174,745,646		173,994,583		173,580,367		172,718,104
Other non-current assets								13,326		33,327		53,368
TOTAL ASSETS		168,927,777		174,859,942		175,740,222		176,111,608		175,767,979		175,886,590		175,423,919
Current liabilities
Accounts payable		86,528		24,597		136,100		151,314		142,613		289,852		227,986
Payable to related parties		15,709		6,185		8,892		11,727		16,649
Accrued liabilities		2,153,000		150				24,269				5,000		7,083
Other current liabilities						435,986		419,264		180,696		293,362		65,082
Notes payable to related parties		300,000
Total current liabilities		2,555,237		30,932		580,978		606,574		339,958		588,214		300,151
Warrant liability		1,112,300		516,425		278,075		175,925		181,600		158,900		105,518
Total liabilities		3,667,537		547,357		859,053		782,499		521,558		747,114		405,669
Common stock subject to possible redemption		160,260,230		169,312,580		169,881,160		170,329,100		170,246,420		170,139,470		170,018,240
Stockholders' equity
Preferred stock
Common stock		564		531		526		521		522		523		525
Additional paid-in capital		8,833,172		5,638,195		5,069,620		4,621,685		4,704,364		4,811,313		5,017,541
Accumulated deficit		(3,833,726)		(638,721)		(70,137)		377,803		295,115		188,170		(18,056)
Total stockholders' equity		5,000,010		5,000,005		5,000,009		5,000,009		5,000,001		5,000,006		5,000,010	$ 0
TOTAL LIABILITIES, COMMON STOCK SUBJECT TO REDEMPTION AND STOCKHOLDERS' EQUITY		168,927,777		174,859,942		175,740,222		176,111,608		175,767,979		175,886,590		175,423,919
As Filed
Current assets
Cash		478,737		387,430		883,918		1,194,013		1,576,508		2,035,701		2,529,478
Prepaid expenses		62,691		178,047		115,312		156,471		161,609		187,100		176,337
Receivable from related parties		1,400		10,078		6,270		2,152		1,952		30,054
Total current assets		542,828		575,555		1,005,500		1,352,636		1,740,069		2,252,855		2,705,815
Cash and marketable securities held in Trust Account		168,384,949		174,284,387		174,734,722		174,745,646		173,994,583		173,580,367		172,718,104
Other non-current assets								13,326		33,327		53,368
TOTAL ASSETS		168,927,777		174,859,942		175,740,222		176,111,608		175,767,979		175,886,590		175,423,919
Current liabilities
Accounts payable		86,528		24,597		136,100		151,314		142,613		289,852		227,986
Payable to related parties		15,709		6,185		8,892		11,727		16,649
Accrued liabilities		2,153,000		150				24,269				5,000		7,083
Other current liabilities						435,986		419,264		180,696		293,362		65,082
Notes payable to related parties		300,000
Total current liabilities		2,555,237		30,932		580,978		606,574		339,958		588,214		300,151
Total liabilities		2,555,237		30,932		580,978		606,574		339,958		588,214		300,151
Common stock subject to possible redemption		161,372,530		169,829,000		170,159,240		170,505,030		170,428,020		170,298,370		170,123,760
Stockholders' equity
Preferred stock
Common stock		553		526		523		519		520		522		524
Additional paid-in capital		7,837,147		5,238,044		4,907,807		4,562,021		4,639,030		4,768,678		5,028,286
Accumulated deficit		(2,837,690)		(238,560)		91,674		437,464		360,451		230,806		(28,802)
Total stockholders' equity		5,000,010		5,000,010		5,000,004		5,000,004		5,000,001		5,000,006		5,000,008
TOTAL LIABILITIES, COMMON STOCK SUBJECT TO REDEMPTION AND STOCKHOLDERS' EQUITY		168,927,777		174,859,942		175,740,222		176,111,608		175,767,979		175,886,590		175,423,919
Restatement Adjustment
Current liabilities
Warrant liability	[1]	1,112,300		516,425		278,075		175,925		181,600		158,900		105,518
Total liabilities		1,112,300		516,425		278,075		175,925		181,600		158,900		105,518
Common stock subject to possible redemption	[1]	(1,112,300)		(516,420)		(278,080)		(175,930)		(181,600)		(158,900)		(105,520)
Stockholders' equity
Preferred stock
Common stock		11	[1]	5	[1]	3	[1]	2	[1]	2	[1]	1	[1]	1
Additional paid-in capital		996,025	[1]	400,151	[1]	161,813	[1]	59,664	[1]	65,334	[1]	42,635	[1]	(10,745)
Accumulated deficit	[1]	$ (996,036)		(400,161)		(161,811)		(59,661)		$ (65,336)		$ (42,636)		10,746
Total stockholders' equity				$ (5)		$ 5		$ 5						$ 2
[1]	The Restatement Adjustments reflect the entries to record the initial warrant liability from the Warrants issued as part of the Private Placement Units and to revalue the warrant liability to the then fair value at the end of each period presented. The initial fair value of the Warrants issued as part of the Private Placement Units of $116,264 was recorded in June 2019 as a warrant liability with an offset to additional paid-in capital. Each subsequent quarter end, starting with June 30, 2019, the warrant liability was adjusted to fair value and the difference is reflected in other income (expense) in the statements of operations and comprehensive income (loss). In addition, each period presented has an adjustment to the common stock subject to possible redemption to ensure that the Company maintains the required net tangible assets of at least $5,000,001.

Restatement of Previously Iss_5

Restatement of Previously Issues Audited and Unaudited Financial Statements - Reconciliation of Common Stock Subject to Possible Redemption and common Stock Outstanding (Detail) - shares		Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019
Class Of Stock [Line Items]
Common stock subject to possible redemption - shares outstanding		16,026,023	16,931,258	16,988,116	17,032,910	17,024,642	17,013,947	17,001,824
Common stock - shares issued		5,639,096	5,313,742	5,256,884	5,212,090	5,220,358	5,231,053	5,284,176
Common stock - shares outstanding		5,639,096	5,313,742	5,256,884	5,212,090	5,220,358	5,231,053	5,284,176
As Filed
Class Of Stock [Line Items]
Common stock subject to possible redemption - shares outstanding		16,137,253	16,982,900	17,015,924	17,050,503	17,042,802	17,029,837	17,012,376
Common stock - shares issued		5,527,866	5,262,100	5,229,076	5,194,497	5,202,198	5,215,163	5,237,624
Common stock - shares outstanding		5,527,866	5,262,100	5,229,076	5,194,497	5,201,198	5,215,163	5,237,524
Restatement Adjustment
Class Of Stock [Line Items]
Common stock subject to possible redemption - shares outstanding	[1]	(111,230)	(51,642)	(27,808)	(17,593)	(18,160)	(15,890)	(10,552)
Common stock - shares issued	[1]	111,230	51,642	27,808	17,593	18,160	15,890	10,552
Common stock - shares outstanding	[1]	111,230	51,642	27,808	17,593	18,160	15,890	10,552
[1]	The Restatement Adjustments reflect the entries to record the initial warrant liability from the Warrants issued as part of the Private Placement Units and to revalue the warrant liability to the then fair value at the end of each period presented. The initial fair value of the Warrants issued as part of the Private Placement Units of $116,264 was recorded in June 2019 as a warrant liability with an offset to additional paid-in capital. Each subsequent quarter end, starting with June 30, 2019, the warrant liability was adjusted to fair value and the difference is reflected in other income (expense) in the statements of operations and comprehensive income (loss). In addition, each period presented has an adjustment to the common stock subject to possible redemption to ensure that the Company maintains the required net tangible assets of at least $5,000,001.

Restatement of Previously Iss_6

Restatement of Previously Issued Audited and Unaudited Financial Statements - Summary of Reconciliation of Statement of Operations and Comprehensive Income (Loss) (Detail) - USD ($)		3 Months Ended							4 Months Ended	6 Months Ended		7 Months Ended		9 Months Ended		10 Months Ended		12 Months Ended
		Sep. 30, 2020		Jun. 30, 2020		Mar. 31, 2020	Sep. 30, 2019	Jun. 30, 2019	Jun. 30, 2019	Jun. 30, 2020		Sep. 30, 2019		Sep. 30, 2020		Dec. 31, 2019		Dec. 31, 2020
Condensed Financial Statements, Captions [Line Items]
Revenues		$ 0		$ 0		$ 0	$ 0	$ 0	$ 0	$ 0		$ 0		$ 0		$ 0		$ 0
General and administrative expenses		361,005		385,106		600,414	395,583	146,624	181,824	985,520		577,407		1,346,525		953,436		3,949,600
Loss from operations		(361,005)		(385,106)		(600,414)	(395,583)	(146,624)	(181,824)	(985,520)		(577,407)		(1,346,525)		(953,436)		(3,949,600)
Other income (expense)
Other expense		(238,350)		(102,150)			(53,382)			(96,475)		(42,636)		(334,825)		(65,336)		(930,700)
Other income						5,675		10,746	10,746
Interest income on cash and marketable securities held in Trust Account		44,890		56,038		915,995	933,853	218,104	218,104	972,033		1,151,957		1,016,923		1,872,701		1,022,546
Income (loss) before provision for income taxes		(554,465)		(431,218)		321,256	484,888	82,226	47,026	(109,962)		531,914		(664,427)		853,929		(3,857,754)
Provision for income taxes		14,119		16,722		238,568	278,662	65,082	65,082	255,290		343,744		269,409		558,814		271,087
Net income (loss) and comprehensive income (loss)		(568,584)		(447,940)		82,688	206,226	17,144	(18,056)	(365,252)		188,170		(933,836)		295,115		(4,128,841)
Net loss attributable to common stockholders		$ (592,005)		$ (477,965)		$ (436,015)	$ (294,893)	$ (99,784)	$ (134,984)	$ (912,616)		$ (429,987)		$ (1,502,789)		$ (710,435)		$ (4,684,707)
Weighted-average shares of common stock outstanding, basic and diluted		5,285,931		5,235,225		5,216,179	5,236,983	4,512,112	4,245,745	5,225,702		4,682,079		5,245,925		4,847,100		5,304,752
Net loss per share of common stock, basic and diluted		$ (0.11)		$ (0.09)		$ (0.08)	$ (0.06)	$ (0.02)	$ (0.03)	$ (0.17)		$ (0.09)		$ (0.29)		$ (0.15)		$ (0.88)
As Filed
Condensed Financial Statements, Captions [Line Items]
Revenues		$ 0		$ 0		$ 0	$ 0	$ 0	$ 0	$ 0		$ 0		$ 0		$ 0		$ 0
General and administrative expenses		361,005		385,106		600,414	395,583	146,624	181,824	985,520		577,407		1,346,525		953,436		3,949,600
Loss from operations		(361,005)		(385,106)		(600,414)	(395,583)	(146,624)	(181,824)	(985,520)		(577,407)		(1,346,525)		(953,436)		(3,949,600)
Other income (expense)
Interest income on cash and marketable securities held in Trust Account		44,890		56,038		915,995	933,853	218,104	218,104	972,033		1,151,957		1,016,923		1,872,701		1,022,546
Income (loss) before provision for income taxes		(316,115)		(329,068)		315,581	538,270	71,480	36,280	(13,487)		574,550		(329,602)		919,265		(2,927,054)
Provision for income taxes		14,119		16,772		238,568	278,662	65,082	65,082	255,290		343,744		269,409		558,814		271,087
Net income (loss) and comprehensive income (loss)		(330,234)		(345,790)		77,013	259,608	6,398	(28,802)	(268,777)		230,806		(599,011)		360,451		(3,198,141)
Net loss attributable to common stockholders		$ (353,726)		$ (375,864)		$ (442,226)	$ (241,866)	$ (110,603)	$ (145,803)	$ (817,037)		$ (387,789)		$ (1,169,699)		$ (646,171)		$ (3,757,865)
Weighted-average shares of common stock outstanding, basic and diluted		5,245,947		5,212,356		5,198,305	5,223,704	4,510,025	4,244,122	5,205,331		4,675,325		5,218,968		4,836,966		5,263,939
Net loss per share of common stock, basic and diluted		$ (0.07)		$ (0.07)		$ (0.09)	$ (0.05)	$ (0.02)	$ (0.03)	$ (0.16)		$ (0.08)		$ (0.22)		$ (0.13)		$ (0.71)
Restatement Adjustment
Condensed Financial Statements, Captions [Line Items]
Revenues		$ 0		$ 0		$ 0	$ 0	$ 0	$ 0	$ 0		$ 0		$ 0		$ 0		$ 0
Other income (expense)
Other expense		(238,350)	[1]	(102,150)	[1]		(53,382)			(96,475)	[1]	(42,636)	[1]	(334,825)	[1]	(65,336)	[1]	(930,700)	[1]
Other income	[1]					5,675		10,746	10,746
Income (loss) before provision for income taxes		(238,350)		(102,150)		5,675	(53,382)	10,746	10,746	(96,475)		(42,636)		(334,825)		(65,336)		(930,700)
Net income (loss) and comprehensive income (loss)		(238,350)		(102,150)		5,675	(53,382)	10,746	10,746	(96,475)		(42,636)		(334,825)		(65,336)		(930,700)
Net loss attributable to common stockholders		$ (238,279)		$ (102,101)		$ 6,211	$ (53,027)	$ 10,819	$ 10,819	$ (95,579)		$ (42,198)		$ (333,090)		$ (64,264)		$ (926,842)
Weighted-average shares of common stock outstanding, basic and diluted		39,984		22,869		17,874	13,279	2,087	1,623	20,371		6,754		26,957		10,134		40,813
Net loss per share of common stock, basic and diluted		$ (0.04)		$ (0.02)		$ 0.01	$ (0.01)			$ (0.01)		$ (0.01)		$ (0.07)		$ (0.02)		$ (0.17)
[1]	The Restatement Adjustments reflect the entries to record the initial warrant liability from the Warrants issued as part of the Private Placement Units and to revalue the warrant liability to the then fair value at the end of each period presented. The initial fair value of the Warrants issued as part of the Private Placement Units of $116,264 was recorded in June 2019 as a warrant liability with an offset to additional paid-in capital. Each subsequent quarter end, starting with June 30, 2019, the warrant liability was adjusted to fair value and the difference is reflected in other income (expense) in the statements of operations and comprehensive income (loss). In addition, each period presented has an adjustment to the common stock subject to possible redemption to ensure that the Company maintains the required net tangible assets of at least $5,000,001.

Restatement of Previously Iss_7

Restatement of Previously Issued Audited and Unaudited Financial Statements - Summary of Reconciliation of Statement of Cash Flows (Detail) - USD ($)		Jun. 13, 2019	Mar. 31, 2020	Jun. 30, 2019	Jun. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Dec. 31, 2019	Dec. 31, 2020
OPERATING ACTIVITIES
Net income			$ (82,688)	$ 18,056	$ 365,252	$ (188,170)	$ 933,836	$ 295,115	$ (4,128,841)
Adjustments to reconcile income to net cash used in operating activities:
Interest earned on cash and marketable securities held in Trust Account			(915,995)	(218,104)	(972,033)	(1,151,957)	(1,016,923)	(1,872,701)	(1,022,546)
Change in fair value of warrant liability			(5,675)	(10,746)	96,475	42,636	334,825	65,336	930,700
Change in operating assets and liabilities:
Prepaid expenses			5,138	(176,337)	46,297	(187,100)	(16,438)	(161,609)	98,918
Receivable from related parties			(200)		(4,318)	(30,054)	(8,126)	(1,952)	552
Other non-current assets			20,001		33,327	(53,368)	33,327	(33,327)	33,327
Account payable			8,701	70,695	(6,513)	96,632	(118,016)	34,393	52,135
Payable to related parties			(4,922)		(7,757)		(10,464)	16,649	(940)
Accrued liabilities			24,269	7,083		5,000	150		2,153,000
Other current liabilities			238,568	65,082	255,290	293,362	(180,696)	180,696	(180,696)
Net cash used in operating activities			(547,427)	(280,383)	(924,484)	(796,679)	(1,916,197)	(1,477,400)	(2,064,391)
INVESTING ACTIVITIES
Investment of cash in Trust Account						(172,500,000)		(172,500,000)
Cash withdrawn from Trust Account			164,932	(172,500,000)	231,894	71,590	727,119	378,118	6,632,180
Net cash and cash equivalents provided by (used in) investing activities			164,932	(172,500,000)	231,894	(172,428,410)	727,119	(172,121,882)	6,632,180
FINANCING ACTIVITIES
Proceeds from sale of common stock to Founders				25,000		25,000		25,000
Borrowing from related party				99,937		99,937		99,937	300,000
Repayment of borrowing from related party				(99,937)		(99,937)		(99,937)
Proceeds from sale of Private Placements Units		$ 22,500,000		5,675,000		5,675,000		5,675,000
Proceeds from sale of common stock to underwriters				1,200,000		1,200,000		1,200,000
Proceeds from sale of Units, net of underwriting discounts paid				169,050,000		169,050,000		169,050,000
Payment of offering costs		$ (4,332,430)		(640,139)		(689,210)		(774,210)	(108,220)
Redemption of Units									(5,857,340)
Net cash provided by (used in) financing activities				175,309,861		175,260,790		175,175,790	(5,665,560)
Net change in cash during period			(382,495)	2,529,478	(692,590)	2,035,701	(1,189,078)	1,576,508	(1,097,771)
Cash, beginning of period			1,576,508		1,576,508		1,576,508		1,576,508
Cash, end of period			1,194,013	2,529,478	883,918	2,035,701	387,430	1,576,508	478,737
SUPPLEMENTAL DISCLOSURE
Cash paid for income taxes							462,238	378,118	476,973
SUPPLEMENTAL DISCLOSURE OF NON-CASH FINANCING ACTIVITIES
Change in value of common stock subject to possible redemption			82,680	1,966,934	(365,260)	2,088,164	(933,840)	2,195,114	(4,128,850)
Offering costs included in accounts payable			108,220	157,291		193,220		108,220
Fair value of warrant liability				116,264		116,264		116,264
As Filed
OPERATING ACTIVITIES
Net income			(77,013)	28,802	268,777	(230,806)	599,011	360,451	(3,198,141)
Adjustments to reconcile income to net cash used in operating activities:
Interest earned on cash and marketable securities held in Trust Account			(915,995)	(218,104)	(972,033)	(1,151,957)	(1,016,923)	(1,872,701)	(1,022,546)
Change in operating assets and liabilities:
Prepaid expenses			5,138	(176,337)	46,297	(187,100)	(16,438)	(161,609)	98,918
Receivable from related parties			(200)		(4,318)	(30,054)	(8,126)	(1,952)	552
Other non-current assets			20,001		33,327	(53,368)	33,327	(33,327)	33,327
Account payable			8,701	70,695	(6,513)	96,632	(118,016)	34,393	52,135
Payable to related parties			(4,922)		(7,757)		(10,464)	16,649	(940)
Accrued liabilities			24,269	7,083		5,000	150		2,153,000
Other current liabilities			238,568	65,082	255,290	293,362	(180,696)	180,696	(180,696)
Net cash used in operating activities			(547,427)	(280,383)	(924,484)	(796,679)	(1,916,197)	(1,477,400)	(2,064,391)
INVESTING ACTIVITIES
Investment of cash in Trust Account						(172,500,000)		(172,500,000)
Cash withdrawn from Trust Account			164,932	(172,500,000)	231,894	71,590	727,119	378,118	6,632,180
Net cash and cash equivalents provided by (used in) investing activities			164,932	(172,500,000)	231,894	(172,428,410)	727,119	(172,121,882)	6,632,180
FINANCING ACTIVITIES
Proceeds from sale of common stock to Founders				25,000		25,000		25,000
Borrowing from related party				99,937		99,937		99,937	300,000
Repayment of borrowing from related party				(99,937)		(99,937)		(99,937)
Proceeds from sale of Private Placements Units				5,675,000		5,675,000		5,675,000
Proceeds from sale of common stock to underwriters				1,200,000		1,200,000		1,200,000
Proceeds from sale of Units, net of underwriting discounts paid				169,050,000		169,050,000		169,050,000
Payment of offering costs				(640,139)		(689,210)		(774,210)	(108,220)
Redemption of Units									(5,857,340)
Net cash provided by (used in) financing activities				175,309,861		175,260,790		175,175,790	(5,665,560)
Net change in cash during period			(382,495)	2,529,478	(692,590)	2,035,701	(1,189,078)	1,576,508	(1,097,771)
Cash, beginning of period			1,576,508		1,576,508		1,576,508		1,576,508
Cash, end of period			1,194,013	2,529,478	883,918	2,035,701	387,430	1,576,508	478,737
SUPPLEMENTAL DISCLOSURE
Cash paid for income taxes							462,238	378,118	476,973
SUPPLEMENTAL DISCLOSURE OF NON-CASH FINANCING ACTIVITIES
Change in value of common stock subject to possible redemption			77,010	1,956,190	(268,780)	2,130,800	(599,020)	2,260,450	(3,198,150)
Offering costs included in accounts payable			108,220	157,291		193,220		108,220
Restatement Adjustment
OPERATING ACTIVITIES
Net income	[1]		(5,675)	(10,746)	96,475	42,636	334,825	(65,336)	(930,700)
Adjustments to reconcile income to net cash used in operating activities:
Change in fair value of warrant liability	[1]		(5,675)	(10,746)	96,475	42,636	334,825	65,336	930,700
SUPPLEMENTAL DISCLOSURE OF NON-CASH FINANCING ACTIVITIES
Change in value of common stock subject to possible redemption	[1]		$ 5,670	10,744	$ (96,480)	(42,636)	$ (334,820)	(65,336)	$ (930,700)
Fair value of warrant liability	[1]			$ 116,264		$ 116,264		$ 116,264
[1]	The Restatement Adjustments reflect the entries to record the initial warrant liability from the Warrants issued as part of the Private Placement Units and to revalue the warrant liability to the then fair value at the end of each period presented. The initial fair value of the Warrants issued as part of the Private Placement Units of $116,264 was recorded in June 2019 as a warrant liability with an offset to additional paid-in capital. Each subsequent quarter end, starting with June 30, 2019, the warrant liability was adjusted to fair value and the difference is reflected in other income (expense) in the statements of operations and comprehensive income (loss). In addition, each period presented has an adjustment to the common stock subject to possible redemption to ensure that the Company maintains the required net tangible assets of at least $5,000,001.

Restatement of Previously Iss_8

Restatement of Previously Issued Audited and Unaudited Financial Statements - Summary of Reconciliation of Statement of Cash Flows (Parenthetical) (Detail) - USD ($)	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019
Condensed Financial Statements, Captions [Line Items]
Fair value of warrant liability	$ 116,264	$ 116,264	$ 116,264
Common Stock Subject to Mandatory Redemption
Condensed Financial Statements, Captions [Line Items]
Adjustment subject to possible redemption		$ 5,000,001