Shapeways (SHPWQ) 10-K/A 26 May 21 2020 FY Annual report (amended) Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2020	Mar. 25, 2021	Jun. 30, 2020
Document Type	10-K/A
Document Period End Date	Dec. 31, 2020
Entity Registrant Name	Galileo Acquisition Corp.
Entity Current Reporting Status	Yes
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	true
Entity Common Stock, Shares Outstanding		17,400,000
Entity Central Index Key	0001784851
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	FY
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Public Float			$ 138,244,500
Amendment Flag	true
Amendment Description	Amendment No. 1
Units Each Consisting Of One Ordinary Share And One Redeemable Warrant
Security Exchange Name	NYSE
Title of 12(b) Security	Units, each consisting of one ordinary share and one Redeemable Warrant
Trading Symbol	GLEO.U
Ordinary Shares
Security Exchange Name	NYSE
Title of 12(b) Security	Ordinary Shares, par value $0.0001 per share
Trading Symbol	GLEO
Redeemable Warrants
Security Exchange Name	NYSE
Title of 12(b) Security	Redeemable Warrants, each warrant exercisable for one Ordinary Share at an exercise price of $11.50
Trading Symbol	GLEO WS

BALANCE SHEETS (Restated)

BALANCE SHEETS (Restated) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Current assets
Cash	$ 624,830	$ 712,062
Prepaid expenses and other current assets	65,301	129,666
Total Current Assets	690,131	841,728
Cash and marketable securities held in Trust Account	139,158,500	138,414,479
TOTAL ASSETS	139,848,631	139,256,207
LIABILITIES
Current liabilities - Accounts payable and accrued expenses	209,732	65,716
Convertible promissory note - related party	500,000
Warrant Liabilities	3,452,400	1,972,800
Total Liabilities	4,162,132	2,038,516
Commitments and Contingencies (Note 5)
Ordinary shares subject to possible redemption,13,413,889 and 13,419,049 shares at $10.00 redemption value at $10.00 per share at December 31, 2020 and 2019, respectively	130,686,490	132,217,690
Shareholders' Equity
Preference shares, $0.0001 par value; 2,000,000 shares authorized; none issued and outstanding
Ordinary shares, $0.0001 par value; 200,000,000 shares authorized; 3,986,111 and 3,980,951 shares issued and outstanding (excluding 13,413,889 and 13,419,049 shares subject to possible redemption) at December 31, 2020 and 2019, respectively	433	418
Additional paid-in capital	6,909,687	5,378,502
Accumulated deficit	(1,910,111)	(378,919)
Total Shareholders' Equity	5,000,009	5,000,001
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 139,848,631	$ 139,256,207

BALANCE SHEETS (Restated) (Pare

BALANCE SHEETS (Restated) (Parenthetical) - $ / shares	Dec. 31, 2020	Dec. 31, 2019
BALANCE SHEETS (Restated)
Ordinary shares subject to possible redemption	13,068,649	13,221,769
Ordinary shares subject to possible redemption per value	$ 10	$ 10
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	2,000,000	2,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	4,331,351	4,178,231
Common stock, shares outstanding	4,331,351	4,178,231

STATEMENTS OF OPERATIONS (Resta

STATEMENTS OF OPERATIONS (Restated) - USD ($)	5 Months Ended	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2020
General and administrative costs	$ 172,820	$ 795,613
Loss from operations	(172,820)	(795,613)
Other income:
Interest earned on marketable securities held in Trust Account	414,479	744,021
Transaction costs allocable to warrant liabilities	(4,078)
Change in fair value of warrant liabilities	(616,500)	(1,479,600)
Net loss	$ (378,919)	$ (1,531,192)
Basic and diluted net income (loss) per ordinary share, redeemable and non-redeemable	$ (0.22)	$ (0.63)
Redeemable Ordinary Shares
Other income:
Interest earned on marketable securities held in Trust Account	$ 414,479	$ 744,021
Weighted average shares outstanding of redeemable and non-redeemable ordinary shares	13,800,000	13,800,000
Basic and diluted net income (loss) per ordinary share, redeemable and non-redeemable	$ 0.03	$ 0.05
Non-Redeemable Ordinary Shares
Other income:
Net loss	$ (378,919)	$ (1,531,192)
Weighted average shares outstanding of redeemable and non-redeemable ordinary shares	3,600,000	3,600,000
Basic and diluted net income (loss) per ordinary share, redeemable and non-redeemable	$ (0.22)	$ (0.63)

STATEMENTS OF CHANGES IN SHAREH

STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Restated) - USD ($)	Ordinary Shares	Additional Paid in Capital	Accumulated Deficit	Total
Balance at the beginning at Jul. 29, 2019	$ 0	$ 0	$ 0	$ 0
Balance at the beginning (in shares) at Jul. 29, 2019	0
Non-Redeemable ordinary shares issued to Sponsor	$ 345	24,655	0	25,000
Non-Redeemable ordinary shares issued to Sponsor (in shares)	3,450,000
Sale of 13,800,000 Units, net of underwriting discount and offering expenses	$ 1,380	134,811,315	0	134,812,695
Sale of 13,800,000 Units, net of underwriting discount and offering expenses (in shares)	13,800,000
Issuance of Representative Shares	$ 15	1,122	0	1,137
Issuance of Representative Shares (in shares)	150,000
Contribution in excess of fair value of private warrants	$ 0	2,757,778	0	2,757,778
Change in redeemable ordinary shares subject to possible redemption	$ (1,322)	(132,216,368)	0	(132,217,690)
Change in redeemable ordinary shares subject to possible redemption (in shares)	(13,221,769)
Net loss	$ 0	0	(378,919)	(378,919)
Balance at the end at Dec. 31, 2019	$ 418	5,378,502	(378,919)	$ 5,000,001
Balance at the end (in shares) at Dec. 31, 2019	4,178,231			4,178,231
Net loss				$ 1,291,894
Balance at the end at Mar. 31, 2020				5,000,005
Balance at the beginning at Dec. 31, 2019	$ 418	5,378,502	(378,919)	$ 5,000,001
Balance at the beginning (in shares) at Dec. 31, 2019	4,178,231			4,178,231
Net loss				$ (9,894)
Balance at the end at Jun. 30, 2020				5,000,007
Balance at the beginning at Dec. 31, 2019	$ 418	5,378,502	(378,919)	$ 5,000,001
Balance at the beginning (in shares) at Dec. 31, 2019	4,178,231			4,178,231
Net loss				$ (234,600)
Balance at the end at Sep. 30, 2020				5,000,001
Balance at the beginning at Dec. 31, 2019	$ 418	5,378,502	(378,919)	$ 5,000,001
Balance at the beginning (in shares) at Dec. 31, 2019	4,178,231			4,178,231
Non-Redeemable ordinary shares issued to Sponsor	$ 15	1,531,185	0	$ 1,531,200
Change in redeemable ordinary shares subject to possible redemption (in shares)	153,120
Net loss	$ 0	0	(1,531,192)	(1,531,192)
Balance at the end at Dec. 31, 2020	$ 433	$ 6,909,687	$ (1,910,111)	$ 5,000,009
Balance at the end (in shares) at Dec. 31, 2020	4,331,351			4,331,351
Balance at the beginning at Mar. 31, 2020				$ 5,000,005
Net loss				(1,301,788)
Balance at the end at Jun. 30, 2020				5,000,007
Net loss				(224,706)
Balance at the end at Sep. 30, 2020				$ 5,000,001

STATEMENTS OF CHANGES IN SHAR_2

STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Restated) (Parenthetical)	5 Months Ended
	Dec. 31, 2019shares
STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY
Sale of units (in shares)	13,800,000

STATEMENTS OF CASH FLOWS (Resta

STATEMENTS OF CASH FLOWS (Restated) - USD ($)	5 Months Ended	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2020
Cash Flows from Operating Activities:
Net income (loss)	$ (378,919)	$ (1,531,192)
Adjustments to reconcile net (loss) income to net cash used in operating activities:
Formation costs paid by Sponsor	5,000
Interest earned on marketable securities held in Trust Account	(414,479)	(744,021)
Change in fair value of warrant liabilities	616,500	1,479,600
Transaction costs allocable to warrant liabilities	4,078
Changes in operating assets and liabilities:
Prepaid expenses and other current assets	(129,666)	64,365
Accounts payable and accrued expenses	65,716	144,016
Net cash used in operating activities	(231,770)	(587,232)
Cash Flows from Investing Activities:
Investment of cash into Trust Account	(138,000,000)
Net cash used in investing activities	(138,000,000)
Cash Flows from Financing Activities
Proceeds from sale of Units, net of underwriting discounts paid	135,240,000
Proceeds from sale of Private Warrants	4,110,000
Proceeds from convertible promissory note - related party		500,000
Repayment of promissory note - related party	(93,798)
Payment of offering costs	(312,370)
Net cash provided by financing activities	138,943,832	500,000
Net Change in Cash	712,062	(87,232)
Cash - Beginning		712,062
Cash - Ending	712,062	624,830
Supplemental Disclosure of Non-Cash Investing and Financing activities:
Initial classification of ordinary shares subject to possible redemption	132,539,620
Change in value of ordinary share subject to possible redemption	(321,930)	$ (1,531,200)
Initial classification of warrant liabilities	1,356,300
Issuance of Representative Shares	1,137
Payment of offering costs through promissory note - related party	88,798
Offering costs paid directly by shareholder in exchange for issuance of ordinary shares	$ 25,000

DESCRIPTION OF ORGANIZATION AND

DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS	12 Months Ended
	Dec. 31, 2020
DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS
DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS	NOTE 1. DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS Galileo Acquisition Corp. (the “Company”) is a blank check company incorporated in the Cayman Islands on July 30, 2019. The Company was formed for the purpose of entering into a merger, share exchange, asset acquisition, share purchase, recapitalization, reorganization or other similar business combination with one or more businesses or entities (a “Business Combination”). The Company is not limited to a particular industry or geographic region for purposes of consummating a Business Combination. As of December 31, 2020, the Company had not yet commenced any operations. All activity through December 31, 2020 relates to the Company’s formation, the preparation of the initial public offering (“Initial Public Offering”), which is described below, and since the IPO, identifying a target company for a Business Combination. The Company generates non-operating income in the form of interest income from the proceeds derived from the Initial Public Offering. The registration statement for the Company’s Initial Public Offering was declared effective on October 17, 2019. On October 22, 2019, the Company consummated the Initial Public Offering of 13,800,000 units (the “Units” and, with respect to the ordinary shares included in the Units sold, the “Public Shares”), which includes the full exercise by the underwriters of their over-allotment option in the amount of 1,800,000 Units, at $10.00 per Unit, generating gross proceeds of $138,000,000 which is described in Note 3. Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale of 4,110,000 warrants (the “Private Warrants”) at a price of $1.00 per Private Warrant in a private placement to Galileo Founders Holdings, L.P. (the “Sponsor”) and EarlyBirdCapital, Inc. (“EarlyBirdCapital”) and its designees, generating gross proceeds of $4,110,000, which is described in Note 4. Transaction costs amounted to $3,187,305, consisting of $2,760,000 of underwriting fees and $427,305 of other offering costs. Following the closing of the Initial Public Offering on October 22, 2019, an amount of $138,000,000 ($10.00 per Unit) from the net proceeds of the sale of the Units in the Initial Public Offering and the sale of the Private Warrants was placed in a trust account (the “Trust Account”) and invested in U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act, with a maturity of approximately six months, or in any open-ended investment company that holds itself out as a money market fund meeting the conditions of Rule 2a‑7 of the Investment Company Act of 1940, as amended, or the Investment Company Act, as determined by the Company, until the earlier of: (i) the consummation of a Business Combination or (ii) the distribution of the Trust Account, as described below. The Company’s management has broad discretion with respect to the specific application of the net proceeds of the Initial Public Offering and the sale of the Private Warrants, although substantially all of the net proceeds are intended to be applied generally toward consummating a Business Combination. The Company’s initial Business Combination must be with one or more target businesses that together have a fair market value equal to at least 80% of the balance in the Trust Account (excluding taxes payable on income earned on the Trust Account) at the time of the signing of an agreement to enter into a Business Combination. The Company will only complete a Business Combination if the post-Business Combination company owns or acquires 50% or more of the outstanding voting securities of the target or otherwise acquires a controlling interest in the target sufficient for it not to be required to register as an investment company under the Investment Company Act. There is no assurance that the Company will be able to successfully effect a Business Combination. The Company will provide its shareholders with the opportunity to redeem all or a portion of their Public Shares upon the completion of a Business Combination either (i) in connection with a shareholder meeting called to approve the Business Combination or (ii) by means of a tender offer. The decision as to whether the Company will seek shareholder approval of a Business Combination or conduct a tender offer will be made by the Company, solely in its discretion. The shareholders will be entitled to redeem their Public Shares for a pro rata portion of the amount then on deposit in the Trust Account ($10.00 per share, plus any pro rata interest earned on the funds held in the Trust Account and not previously released to the Company to pay its tax obligations). The Company will proceed with a Business Combination if the Company has net tangible assets of at least $5,000,001 upon such consummation of a Business Combination and, if the Company seeks shareholder approval, a majority of the outstanding shares voted are voted in favor of the Business Combination. If a shareholder vote is not required and the Company does not decide to hold a shareholder vote for business or other legal reasons, the Company will, pursuant to its Amended and Restated Memorandum and Articles of Association, offer such redemption pursuant to the tender offer rules of the Securities and Exchange Commission (“SEC”), and file tender offer documents containing substantially the same information as would be included in a proxy statement with the SEC prior to completing a Business Combination. Notwithstanding the foregoing, if the Company seeks shareholder approval of the Business Combination and the Company does not conduct redemptions pursuant to the tender offer rules, the Company’s Amended and restated Memorandum and Articles of Association provides that a public shareholder, together with any affiliate of such shareholder or any other person with whom such shareholder is acting in concert or as a “group” (as defined in Section 13(d)(3) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), will be restricted from redeeming its shares with respect to more than an aggregate of 15% of the Public Shares. The Sponsor and the other initial shareholders (collectively, the “initial shareholders”) have agreed (a) to vote their Founder Shares (as defined in Note 5) and any Public Shares purchased during or after the Initial Public Offering in favor of a Business Combination; (b) not to propose, or vote in favor of, an amendment to the Company’s Amended and Restated Memorandum and Articles of Association with respect to the Company’s pre-Business Combination activities prior to the consummation of a Business Combination unless the Company provides dissenting public shareholders with the opportunity to redeem their Public Shares in conjunction with any such amendment; (c) not to convert any Founder Shares (as well as any Public Shares purchased during or after the Initial Public Offering) into the right to receive cash from the Trust Account in connection with a shareholder vote to approve a Business Combination (or sell any shares in a tender offer in connection with a Business Combination if the Company does not seek shareholder approval in connection therewith) or a vote to amend the provisions of the Amended and Restated Memorandum and Articles of Association relating to shareholders’ rights or pre-Business Combination activity and (d) that the Founder Shares shall not participate in any liquidating distributions upon winding up if a Business Combination is not consummated. However, the initial shareholders will be entitled to liquidating distributions from the Trust Account with respect to any Public Shares purchased during or after the Initial Public Offering if the Company fails to complete its Business Combination. The Company will have until October 22, 2021 to consummate the proposed business combination (the “Combination Period”). If the Company is unable to complete a Business Combination within the Combination Period, it will trigger the automatic winding up, dissolution and liquidation pursuant to the terms of the Company’s Amended and Restated Memorandum and Articles of Association. If the Company is forced to liquidate, the amount in the Trust Account (less the aggregate nominal par value of the shares of the Company’s public shareholders) under the Companies Law (2018 Revision) of the Cayman Islands (the “Companies Law”) will be treated as share premium which is distributable under the Companies Law provided that immediately following the date on which the proposed distribution is proposed to be made, the Company is able to pay the debts as they fall due in the ordinary course of business. If the Company is forced to liquidate the Trust Account, the public shareholders would be distributed the amount in the Trust Account calculated as of the date that is two days prior to the distribution (including any accrued interest, net of taxes payable). In order to protect the amounts held in the Trust Account, the Sponsor has agreed to be liable to the Company, if and to the extent any claims by a vendor for services rendered or products sold to the Company, or a prospective target business with which the Company has discussed entering into a transaction agreement, reduce the amounts in the Trust Account to below $10.00 per share. This liability will not apply with respect to any claims by a third party who executed a waiver of any right, title, interest or claim of any kind in or to any monies held in the Trust Account or to any claims under the Company’s indemnity of the underwriters of the Initial Public Offering against certain liabilities, including liabilities under the Securities Act of 1933, as amended (the “Securities Act”). Moreover, in the event that an executed waiver is deemed to be unenforceable against a third party, the Sponsor will not be responsible to the extent of any liability for such third-party claims. The Company will seek to reduce the possibility that the Sponsor will have to indemnify the Trust Account due to claims of creditors by endeavoring to have all vendors, service providers (except the Company’s independent registered public accounting firm), prospective target businesses or other entities with which the Company does business, execute agreements with the Company waiving any right, title, interest or claim of any kind in or to monies held in the Trust Account. Going Concern In connection with the Company's assessment of going concern considerations in accordance with Financial Accounting Standard Board's Accounting Standards Update (“ASU”) 2014-15, “Disclosures of Uncertainties about an Entity's Ability to Continue as a Going Concern,” the Company has until October 22, 2021 to consummate the proposed Business Combination. It is uncertain that the Company will be able to consummate the proposed Business Combination by this time. Additionally, the Company may not have sufficient liquidity to fund the working capital needs of the Company until one year from the issuance of these financial statements. If a Business Combination is not consummated by this date, there will be a mandatory liquidation and subsequent dissolution of the Company. Management has determined that the liquidity condition and mandatory liquidation, should a Business Combination not occur, and potential subsequent dissolution, raises substantial doubt about the Company's ability to continue as a going concern. No adjustments have been made to the carrying amounts of assets or liabilities should the Company be required to liquidate after October 22. The Company intends to complete the proposed Business Combination before the mandatory liquidation date.

RESTATEMENT OF PREVIOUSLY ISSUE

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS	12 Months Ended
	Dec. 31, 2020
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS	NOTE 2. RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS The Company previously accounted for its outstanding Private Placement Warrants issued in connection with its Initial Public Offering as components of equity instead of as derivative liabilities. The warrant agreement governing the warrants includes a provision that provides for potential changes to the settlement amounts dependent upon the characteristics of the holder of the warrant. In addition, the warrant agreement includes a provision that in the event of a tender or exchange offer made to and accepted by holders of more than 50% of the outstanding shares of a single class of common shares, all holders of the warrants would be entitled to receive cash for their warrants (the “tender offer provision”). On April 12, 2021, the SEC released a Staff Statement on Accounting and Reporting Considerations for Warrants Issued by Special Purpose Acquisition Companies (the “SEC Staff Statement”). Specifically, the SEC Staff Statement focused on certain settlement terms and provisions related to certain tender offers following a business combination, which terms are similar to those contained in the warrant agreement governing our warrants. Following the SEC Staff Statement, the Company’s management further evaluated the warrants under Accounting Standards Codification (“ASC”) Subtopic 815-40, Contracts in Entity’s Own Equity. ASC Section 815-40-15 addresses equity versus liability treatment and classification of equity-linked financial instruments, including warrants, and states that a warrant may be classified as a component of equity only if, among other things, the warrant is indexed to the issuer’s common stock. Under ASC Section 815-40-15, a warrant is not indexed to the issuer’s common stock if the terms of the warrant require an adjustment to the exercise price upon a specified event and that event is not an input to the fair value of the warrant. Based on management’s evaluation, the Company’s audit committee, in consultation with management, concluded that the Company’s Private Placement Warrants are not indexed to the Company’s common shares in the manner contemplated by ASC Section 815-40-15 because the holder of the instrument is not an input into the pricing of a fixed-for-fixed option on equity shares. In addition, based on management’s evaluation, the Company’s audit committee, in consultation with management concluded the tender offer provision included in the warrant agreement fails the “classified in shareholders’ equity” criteria as contemplated by ASC Section 815-40-25. As a result of the above, the Company should have classified the private warrants as derivative liabilities in its previously issued financial statements. Under this accounting treatment, the Company is required to measure the fair value of the warrants at the end of each reporting period and recognize changes in the fair value from the prior period in the Company’s operating results for the current period. The Company’s accounting for the private warrants as components of equity instead of as derivative liabilities did not have any effect on the Company’s previously reported operating expenses, cash flows or cash. Balance Sheet as of October 22, 2019 As Reported Adjustment As Restated Warrant Liabilities $ — $ 1,356,300 $ 1,356,300 Total Liabilities 82,127 1,356,300 1,438,427 Ordinary shares subject to redemption 133,895,920 (1,356,300) 132,539,620 Ordinary Shares 401 14 415 Additional paid-in capital $ 5,052,511 $ 4,064 $ 5,056,575 Retained earnings (Accumulated deficit) (52,908) (4,078) (56,986) Total Shareholders’ Equity $ 5,000,004 $ — $ 5,000,004 Number of shares subject to possible redemption 13,389,592 (135,630) 13,253,962 Balance Sheet as of December 31, 2019 As Reported Adjustment As Restated Warrant Liabilities $ — $ 1,972,800 $ 1,972,800 Total Liabilities 65,716 1,972,800 2,038,516 Ordinary shares subject to redemption 134,190,490 (1,972,800) 132,217,690 Ordinary Shares 398 20 418 Additional paid-in capital $ 4,757,944 $ 620,558 $ 5,378,502 Retained earnings (Accumulated deficit) $ 241,659 $ (620,578) $ (378,919) Total Shareholders’ Equity $ 5,000,001 $ — $ 5,000,001 Number of shares subject to possible redemption 13,419,049 (197,280) 13,221,769 Statement of Operations for the period from July 30, 2019 (inception) to December 31, 2019 As Reported Adjustment As Restated Transaction costs allocable to warrant liabilities $ — $ (4,078) $ (4,078) Change in fair value of warrant liabilities — (616,500) (616,500) Net income $ 241,659 $ (620,578) $ (378,919) Basic and diluted net loss per ordinary share, non-redeemable $ (0.05) $ (0.17) $ (0.22) Statement of Cash Flows for the Period year ended December 31, 2019 As Reported Adjustment As Restated Net income (loss) $ 241,659 $ (620,578) $ (378,919) Change in fair value of warrant liabilities $ — $ 616,500 $ 616,500 Transaction costs allocable to warrant liabilities $ — $ 4,078 $ 4,078 Initial classification of warrant liabilities $ — $ 1,356,300 $ 1,356,300 Initial classification of ordinary shares subject to possible redemption $ 133,895,920 $ (1,356,300) $ Change in value of ordinary shares subject to possible redemption $ 294,570 $ (616,500) $ (321,930) Balance Sheet as of Period March 31, 2020 (unaudited) As Reported Adjustment As Restated Warrant Liabilities $ — $ 1,027,500 $ 1,027,500 Total Liabilities 53,215 1,027,500 1,080,715 Ordinary shares subject to redemption 134,537,080 (1,027,500) 133,509,580 Ordinary Shares 395 10 405 Additional paid-in capital $ 4,411,357 $ (324,732) $ 4,086,625 Retained earnings $ 588,253 $ 324,722 $ 912,975 Total Shareholders’ Equity $ 5,000,005 $ — $ 5,000,005 Number of shares subject to possible redemption 13,453,708 (102,750) 13,350,958 Balance Sheet as of Period June 30, 2020 (unaudited) As Reported Adjustment As Restated Warrant Liabilities $ — $ 2,383,800 $ 2,383,800 Total Liabilities 16,366 2,383,800 2,400,166 Ordinary shares subject to redemption 134,591,590 (2,383,800) 132,207,790 Ordinary Shares 394 24 418 Additional paid-in capital $ 4,356,848 $ 1,031,554 $ 5,388,402 Retained earnings (Accumulated deficit) $ 642,765 $ (1,031,578) $ (388,813) Total Shareholders’ Equity $ 5,000,007 $ — $ 5,000,007 Number of shares subject to possible redemption 13,459,159 (238,380) 13,220,779 Balance Sheet as of Period September 30, 2020 (unaudited) As Reported Adjustment As Restated Warrant Liabilities $ — $ 2,548,200 $ 2,548,200 Total Liabilities 15,147 2,548,200 2,563,347 Ordinary shares subject to redemption 134,531,290 (2,548,200) 131,983,090 Ordinary Shares 395 25 420 Additional paid-in capital $ 4,417,147 $ 1,195,953 $ 5,613,100 Retained earnings (Accumulated deficit) $ 582,459 $ (1,195,978) $ (613,519) Total Shareholders’ Equity $ 5,000,001 $ 0 $ 5,000,001 Number of shares subject to possible redemption 13,453,129 (254,820) 13,198,309 Balance Sheet as of Period December 31, 2020 As Reported Adjustment As Restated Warrant Liabilities $ — $ 3,452,400 $ 3,452,400 Total Liabilities 709,732 3,452,400 4,162,132 Ordinary shares subject to redemption 134,138,890 (3,452,400) 130,686,490 Ordinary Shares 399 34 433 Additional paid-in capital $ 4,809,543 $ 2,100,144 $ 6,909,687 Retained earnings (Accumulated deficit) $ 190,067 $ (2,100,178) $ (1,910,111) Total Shareholders’ Equity $ 5,000,009 $ — $ 5,000,009 Number of shares subject to possible redemption 13,413,889 (345,240) 13,068,649 Statement of Operations for the Period three months ended March 31, 2020 (unaudited) As Reported Adjustment As Restated Change in fair value of warrant liabilities $ — $ 945,300 $ 945,300 Net income $ 346,594 $ 945,300 $ 1,291,894 Basic and diluted net loss per ordinary share, non-redeemable $ (0.06) $ 0.27 $ 0.21 Statement of Operations for the Period six months ended June 30, 2020 (unaudited) As Reported Adjustment As Restated Change in fair value of warrant liabilities $ — $ (411,000) $ (411,000) Net income $ 401,106 $ (411,000) $ (9,894) Basic and diluted net loss per ordinary share, non-redeemable $ (0.08) $ (0.11) $ (0.19) Statement of Operations for the Period three months ended June 30, 2020 (unaudited) As Reported Adjustment As Restated Change in fair value of warrant liabilities $ — $ (1,356,300) $ (1,356,300) Net income $ 54,512 $ (1,356,300) $ (1,301,788) Basic and diluted net loss per ordinary share, non-redeemable $ (0.02) $ (0.38) $ (0.40) Statement of Operations for the Period nine months ended September 30, 2020 (unaudited) As Reported Adjustment As Restated Change in fair value of warrant liabilities $ — $ (575,400) $ (575,400) Net income (loss) $ 340,800 $ (575,400) $ (234,600) Basic and diluted net loss per ordinary share, non-redeemable $ (0.10) $ (0.16) $ (0.26) Statement of Operations for the Period three months ended September 30, 2020 (unaudited) As Reported Adjustment As Restated Change in fair value of warrant liabilities $ — $ (164,400) $ (164,400) Net income (loss) $ (60,306) $ (164,400) $ (224,706) Basic and diluted net loss per ordinary share, non-redeemable $ (0.30) $ 0.23 $ (0.07) Statement of Operations for the Period year ended December 31, 2020 As Reported Adjustment As Restated Change in fair value of warrant liabilities $ — $ (1,479,600) $ (1,479,600) Net income (loss) $ (51,592) $ (1,479,600) $ (1,531,192) Basic and diluted net loss per ordinary share, non-redeemable $ (0.22) $ (0.41) $ (0.63) Statement of Cash Flows for the period ended March 31, 2020 (unaudited) As Reported Period Adjustment As Restated Net income (loss) $ 346,594 $ 945,300 $ 1,291,894 Change in fair value of warrant liabilities $ — $ (945,300) $ (945,300) Change in value of ordinary shares subject to possible redemption $ 346,590 $ 945,300 $ (1,291,890) Statement of Cash Flows for the period ended June 30, 2020 (unaudited) As Reported Period Adjustment As Restated Net income (loss) $ 401,106 $ (411,000) $ (9,894) Change in fair value of warrant liabilities $ — $ 411,000 $ 411,000 Change in value of ordinary shares subject to possible redemption $ 401,100 $ (411,000) $ (9,900) Statement of Cash Flows for the period ended September 30, 2020 (unaudited) As Reported Period Adjustment As Restated Net income (loss) $ 340,800 $ (575,400) $ (234,600) Change in fair value of warrant liabilities $ — $ 575,400 $ 575,400 Change in value of ordinary shares subject to possible redemption $ 340,800 $ (575,400) $ (234,600) Statement of Cash Flows for the year ended December 31, 2020 As Reported Period Adjustment As Restated Net income (loss) $ (51,592) $ (1,479,600) $ (1,531,192) Change in fair value of warrant liabilities $ — $ 1,479,600 $ 1,479,600 Change in value of ordinary shares subject to possible redemption $ (51,600) $ (1,479,600) $ (1,531,200)

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2a. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying financial statements are presented in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the SEC. Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future events. Accordingly, the actual results could differ significantly from those estimates. Ordinary Shares Subject to Possible Redemption The Company accounts for its ordinary shares subject to possible redemption in accordance with the guidance in the Financial Accounting Standards Board's ("FASB") Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” Ordinary shares subject to mandatory redemption are classified as a liability instrument and are measured at fair value. Conditionally redeemable ordinary shares (including ordinary shares that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) are classified as temporary equity. At all other times, ordinary shares are classified as shareholders’ equity. The Company’s ordinary shares feature certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, at December 31, 2020 and 2019, 13,068,649 and 13,221,769 of ordinary shares subject to possible redemption are presented as temporary equity, outside of the shareholders’ equity section of the Company’s balance sheets, respectively. Warrant Liability The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms and applicable authoritative guidance in Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 480, Distinguishing Liabilities from Equity (“ASC 480”) and ASC 815, Derivatives and Hedging (“ASC 815”). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed to the Company’s own ordinary shares and whether the warrant holders could potentially require “net cash settlement” in a circumstance outside of the Company’s control, among other conditions for equity classification. This assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent quarterly period end date while the warrants are outstanding. For issued or modified warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of additional paid-in capital at the time of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to be recorded at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in the estimated fair value of the warrants are recognized as a non-cash gain or loss on the statements of operations. The fair value of the private warrants was estimated using a Binomial Lattice Model (see Note 8). Cash The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company had cash and cash equivalents as of December 31, 2020 and December 31, 2019 of approximately $625,000 and $712,000, respectively. Offering Costs Offering costs consist of underwriting, legal, accounting and other expenses incurred through the Initial Public Offering that are directly related to the Initial Public Offering. Offering costs amounting to $3,187,305 were charged to shareholders’ equity upon the completion of the Initial Public Offering. $4,078 of the offering costs were immediately expensed through the Statement of Operations in connection with the warrant liability. Income Taxes ASC Topic 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. The Company’s management determined that the Cayman Islands is the Company’s only major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits, if any, as income tax expense. There were no unrecognized tax benefits as of December 31, 2020 and December 31, 2019 and no amounts accrued for interest and penalties. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company may be subject to potential examination by foreign taxing authorities in the area of income taxes. These potential examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with foreign tax laws. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months. The Company is considered to be an exempted Cayman Islands company with no connection to any other taxable jurisdiction and is presently not subject to income taxes or income tax filing requirements in the Cayman Islands or the United States. Net Income (Loss) Per Ordinary Share Net income (loss) per ordinary share is computed by dividing net income (loss) by the weighted average number of ordinary shares outstanding for the periods. The Company has not considered the effect of warrants sold in the Initial Public Offering and private placement to purchase an aggregate of 17,910,000 ordinary shares in the calculation of diluted income (loss) per share, since the exercise of the warrants are contingent upon the occurrence of future events and the inclusion of such warrants would be anti-dilutive under the treasury stock method. The Company’s statements of operations includes a presentation of income (loss) per share for ordinary shares subject to possible redemption in a manner similar to the two-class method of income (loss) per share. Net income per share, basic and diluted, for Class A redeemable ordinary shares is calculated by dividing the interest income earned on the Trust Account, by the weighted average number of Class A redeemable ordinary shares outstanding since original issuance. Net loss per share, basic and diluted, non-redeemable ordinary shares is calculated by dividing the net loss, adjusted for income attributable to redeemable ordinary shares, by the weighted average number of non-redeemable ordinary shares outstanding for the period. Non-redeemable ordinary shares includes the Founder Shares as these shares do not have any redemption features and do not participate in the income earned on the Trust Account. The following table reflects the calculation of basic and diluted net income (loss) per ordinary share (in dollars, except per share amounts): For the Period from July 30, 2019 (inception) Year Ended Through December 31, December 31, 2020 2019 Redeemable Ordinary Shares Numerator: Earnings allocable to Redeemable Ordinary Shares Interest Income $ 744,021 $ 414,479 Net Earnings $ 744,021 $ 414,479 Denominator: Weighted Average Redeemable Ordinary Shares Redeemable Ordinary Shares, Basic and Diluted 13,800,000 13,800,000 Earnings/Basic and Diluted Redeemable Ordinary Shares $ 0.05 $ 0.03 Non-Redeemable Ordinary Shares Numerator: Net (Loss) Income minus Redeemable Net Earnings Net (Loss) Income $ (1,531,192) $ (378,919) Redeemable Net Earnings (744,021) (414,479) Non-Redeemable Net Loss $ (2,275,213) $ (793,398) Denominator: Weighted Average Non-Redeemable Ordinary Shares Non-Redeemable Ordinary Shares, Basic and Diluted 3,600,000 3,600,000 Loss/Basic and Diluted Non-Redeemable Ordinary Shares $ (0.63) $ (0.22) Note: As of December 31, 2020 and 2019, basic and diluted shares are the same as there are no securities that are dilutive to the shareholders. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of a cash account in a financial institution, which at times, may exceed the Federal Depository Insurance Corporation of $250,000. The Company had not experienced losses on this account and management believes the Company is not exposed to significant risks on such account. Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC Topic 820, “Fair Value Measurement,” approximates the carrying amounts represented in the accompanying balance sheets, primarily due to their short-term nature. Fair Value Measurements Fair value is defined as the price that would be received for sale of an asset or paid for transfer of a liability, in an orderly transaction between market participants at the measurement date. GAAP establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). These tiers include: • Level 1, defined as observable inputs such as quoted prices (unadjusted) for identical instruments in active markets; • Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and • Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. In some circumstances, the inputs used to measure fair value might be categorized within different levels of the fair value hierarchy. In those instances, the fair value measurement is categorized in its entirety in the fair value hierarchy based on the lowest level input that is significant to the fair value measurement. Derivative Financial Instruments The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives in accordance with ASC Topic 815, “Derivatives and Hedging”. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value on the grant date and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date. Recent Accounting Standards Management does not believe that any recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s financial statements.

INITIAL PUBLIC OFFERING

INITIAL PUBLIC OFFERING	12 Months Ended
	Dec. 31, 2020
INITIAL PUBLIC OFFERING.
INITIAL PUBLIC OFFERING	NOTE 3. INITIAL PUBLIC OFFERING Pursuant to the Initial Public Offering, the Company sold 13,800,000 Units, at a purchase price of $10.00 per Unit, which includes the full exercise by the underwriters of their over-allotment option in the amount of 1,800,000 Units at $10.00 per Unit. Each Unit consists of one ordinary share and one warrant (“Public Warrant”). Each Public Warrant entitles the holder to purchase one ordinary share at an exercise price of $11.50 per share (see Note 7).

PRIVATE PLACEMENT

PRIVATE PLACEMENT	12 Months Ended
	Dec. 31, 2020
PRIVATE PLACEMENT
PRIVATE PLACEMENT	NOTE 4. PRIVATE PLACEMENT Simultaneously with the closing of the Initial Public Offering, the Sponsor and EarlyBirdCapital and its designees purchased an aggregate of 4,110,000 Private Warrants at $1.00 per Private Warrant, for an aggregate purchase price of $4,110,000. The Sponsor purchased an aggregate of 3,562,000 Private Warrants and EarlyBirdCapital and its designees purchased an aggregate of 548,000 Private Warrants. Each Private Warrant is exercisable to purchase one ordinary share at an exercise price of $11.50 per share (see Note 7). The proceeds from the Private Warrants were added to the proceeds from the Initial Public Offering held in the Trust Account. If the Company does not complete a Business Combination within the Combination Period, the proceeds from the sale of the Private Warrants will be used to fund the redemption of the Public Shares (subject to the requirements of applicable law) and the Private Warrants will expire worthless. There will be no redemption rights or liquidating distributions from the Trust Account with respect to the Private Warrants. The Private Warrants are identical to the Public Warrants underlying the Units sold in the Initial Public Offering, except that the Private Warrants (i) will not be redeemable by the Company and (ii) may be exercised for cash or on a cashless basis, so long as they are held by the initial purchaser or any of its permitted transferees. If the Private Warrants are held by holders other than the initial purchasers or any of their permitted transferees, the Private Warrants will be redeemable by the Company and exercisable by the holders on the same basis as the Public Warrants. In addition, the Private Warrants may not be transferable, assignable or saleable until the consummation of a Business Combination, subject to certain limited exceptions.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2020
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 5. RELATED PARTY TRANSACTIONS Founder Shares In August 2019, the Company issued an aggregate of 2,875,000 ordinary shares (the “Founder Shares”) to the Sponsor for an aggregate purchase price of $25,000. On October 17, 2019, the Company effected a share dividend of 0.2 of a share for each ordinary share in issue, resulting in the Sponsor holding an aggregate of 3,450,000 Founder Shares. The Founder Shares include an aggregate of up to 450,000 shares subject to forfeiture by the Sponsor to the extent that the underwriters’ over-allotment is not exercised in full or in part, so that the initial shareholders will collectively own 20% of the Company’s issued and outstanding shares after the Initial Public Offering (excluding the Representative Shares (as defined in Note 7)). As a result of the underwriters’ election to fully exercise their over-allotment option, 450,000 Founder Shares are no longer subject to forfeiture. The initial shareholders have agreed not to transfer, assign or sell any of the Founder Shares (except to certain permitted transferees) until (i) with respect to 50% of the Founder Shares, the earlier of one year after the completion of a Business Combination and the date on which the closing price of the ordinary shares equals or exceeds $12.50 per share (as adjusted for share splits, share capitalizations, reorganizations and recapitalizations) for any 20 trading days within any 30‑trading day period commencing after a Business Combination and (ii) with respect to the remaining 50% of the Founder Shares, one year after the completion of a Business Combination, or earlier, in either case, if, subsequent to a Business Combination, the Company completes a liquidation, merger, share exchange or other similar transaction which results in all of the Company’s shareholders having the right to exchange their ordinary shares for cash, securities or other property. Administrative Services Agreement The Company entered into an agreement, commencing on October 17, 2019 through the earlier of the consummation of a Business Combination or the Company’s liquidation, to pay Ampla Capital, LLC, an affiliate of the Company’s Chief Financial Officer a monthly fee of approximately $3,000 for general and administrative services, including office space, utilities and secretarial support. For the year ended December 31, 2020 and for the period from July 30, 2019 (inception) through December 31, 2019, the Company incurred and paid $36,000 and $9,000 in fees for these services, respectively. Promissory Note — Related Party The Company’s Sponsor agreed to loan the Company up to $300,000 to be used for the payment of costs related to the Initial Public Offering. The Promissory Note ("Promissory Note") was non-interest bearing, unsecured and due on the earlier of March 31, 2020 or the closing of the Initial Public Offering. The Promissory Note, in the outstanding amount of $93,798, was repaid upon the consummation of the Initial Public Offering on October 22, 2019. As of December 31, 2020 and 2019, there were no amounts under the Promissory Note were outstanding. Related Party Loans In order to finance transaction costs in connection with a Business Combination, the Initial Shareholders, the Company’s officers and directors or their affiliates may, but are not obligated to, loan the Company funds from time to time or at any time, as may be required (“Working Capital Loans”). Each Working Capital Loan would be evidenced by a promissory note. The Working Capital Loans would either be paid upon consummation of a Business Combination, without interest, or, at the lender’s discretion, up to $1,000,000 of the Working Capital Loans may be converted into warrants at a price of $1.00 per warrant. The warrants would be identical to the Private Warrants. In the event that a Business Combination does not close, the Company may use a portion of the proceeds held outside the Trust Account to repay the Working Capital Loans, but no proceeds held in the Trust Account would be used to repay the Working Capital Loans. On December 14, 2020, the Company entered into a convertible promissory note with the Sponsor pursuant to which the Sponsor agreed to loan the Company up to an aggregate principal amount of $500,000 (the "Note"). The Note is non-interest bearing and payable upon the date on which the Company consummates a Business Combination. If the Company does not consummate a Business Combination, the Company may use a portion of any funds held outside the Trust Account to repay the Promissory Note; however, no proceeds from the Trust Account may be used for such repayment. Up to $500,000 of the Note may be converted into warrants at a price of $1.00 per warrant at the option of the Sponsor. The warrants would be identical to the Private Warrants. As of December 31, 2020, the outstanding balance under the Note amounted to an aggregate of $500,000.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2020
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES	NOTE 6. COMMITMENTS AND CONTINGENCIES Risks and Uncertainties Management continues to evaluate the impact of the COVID-19 pandemic and has concluded that while it is reasonably possible that the virus could have a negative effect on the Company's financial position, results of its operations and/or search for a target company, the specific impact is not readily determinable as of the date of these financial statements. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Registration Rights Pursuant to a registration rights agreement entered into on October 17, 2019, the holders of the Founder Shares, Private Warrants (and their underlying securities), Representative Shares (as a defined in Note 7) and any securities that may be issued upon conversion of the Working Capital Loans (and their underlying securities) will be entitled to registration rights. The holders of a majority of these securities are entitled to make up to two demands that the Company register such securities. The holders of the majority of the Founder Shares can elect to exercise these registration rights at any time commencing three months prior to the date on which these shares are to be released from escrow. The holders of a majority of the Representative Shares, Private Warrants (and underlying securities) and securities issued in payment of Working Capital Loans (or underlying securities) can elect to exercise these registration rights at any time after the Company consummates a Business Combination. Notwithstanding anything herein to the contrary, EarlyBirdCapital and/or its designees may only make a demand registration (i) on one occasion and (ii) during the five-year period beginning on the effective date of the Initial Public Offering. In addition, the holders will have certain “piggy-back” registration rights with respect to registration statements filed subsequent to the completion of a Business Combination. The Company will bear the expenses incurred in connection with the filing of any such registration statements. Business Combination Marketing Agreement The Company engaged EarlyBirdCapital as an advisor in connection with a Business Combination to assist the Company in locating target businesses, holding meetings with its shareholders to discuss a potential Business Combination and the target business’ attributes, introduce the Company to potential investors that are interested in purchasing securities, assist the Company in obtaining shareholder approval for the Business Combination and assist the Company with its press releases and public filings in connection with a Business Combination. The Company will pay EarlyBirdCapital a cash fee equal to 3.5% of the gross proceeds of the Initial Public Offering, or $4,830,000, for such services only upon the consummation of a Business Combination. Of such amount, up to approximately 25% may be paid (subject to the Company’s discretion) to third parties who are investment banks or financial advisory firms not participating in Initial Public Offering that assist the Company in consummating its Business Combination. The election to make such payments to third parties will be solely at the discretion of the Company’s management team, and such third parties will be selected by the management team in their sole and absolute discretion. As of December 31, 2020, the above service had not been completed and accordingly, no amounts have been recorded in the accompanying financial statements. Additionally, the Company will pay EarlyBirdCapital a cash fee equal to 1.0% of the total consideration payable in the proposed Business Combination if it introduces the Company to the target business with which the Company completes a Business Combination; provided that the foregoing fee will not be paid prior to the date that is 90 days from the effective date of the Initial Public Offering, unless FINRA determines that such payment would not be deemed underwriters’ compensation in connection with the Initial Public Offering pursuant to FINRA Rule 5110(c)(3)(B)(ii).

SHAREHOLDERS' EQUITY

SHAREHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2020
SHAREHOLDERS' EQUITY
SHAREHOLDERS' EQUITY	NOTE 7. SHAREHOLDERS’ EQUITY Preference Shares — The Company is authorized to issue 2,000,000 preference shares with a par value of $0.0001 per share with such designation, rights and preferences as may be determined from time to time by the Company’s Board of Directors. At December 31, 2020 and 2019, there were no preference shares issued or outstanding. Ordinary Shares — The Company is authorized to issue 200,000,000 ordinary shares with a par value of $0.0001 per share. Holders of the ordinary shares are entitled to one vote for each share. At December 31, 2020 and 2019, there were 4,331,351 and 4,178,231 ordinary shares issued and outstanding, excluding 13,068,649 and 13,221,769 ordinary shares subject to possible redemption, respectively, which includes the 2,887,500 Founder Shares not subject to forfeiture. Warrants — The Public Warrants will become exercisable on the later of (a) the completion of a Business Combination and (b) 12 months from the closing of the Initial Public Offering. No Public Warrants will be exercisable for cash unless the Company has an effective and current registration statement covering the ordinary shares issuable upon exercise of the Public Warrants and a current prospectus relating to such ordinary shares. Notwithstanding the foregoing, if a registration statement covering the ordinary shares issuable upon the exercise of the Public Warrants is not effective within 90 days from the consummation of a Business Combination, the holders may, until such time as there is an effective registration statement and during any period when the Company shall have failed to maintain an effective registration statement, exercise the Public Warrants on a cashless basis pursuant to the exemption from registration provided by Section 3(a)(9) of the Securities Act provided that such exemption is available. If an exemption from registration is not available, holders will not be able to exercise their Public Warrants on a cashless basis. The Public Warrants will expire five years from the consummation of a Business Combination or earlier upon redemption or liquidation. The Company may redeem the Public Warrants: · in whole and not in part; · at a price of $0.01 per warrant; · at any time while the Public Warrants are exercisable; · upon not less than 30 days’ prior written notice of redemption to each Public Warrant holder; · if, and only if, the reported last sale price of the Company’s ordinary shares equals or exceeds $18.00 per share, for any 20 trading days within a 30‑trading day period ending on the third business day prior to the notice of redemption to the warrant holders; and · if, and only if, there is a current registration statement in effect with respect to the ordinary shares underlying such warrants at the time of redemption and for the entire 30‑day trading period referred to above and continuing each day thereafter until the date of redemption. If the Company calls the Public Warrants for redemption, management will have the option to require all holders that wish to exercise the Public Warrants to do so on a “cashless basis,” as described in the warrant agreement. The exercise price and number of ordinary shares issuable upon exercise of the warrants may be adjusted in certain circumstances including in the event of a capitalization of shares, extraordinary dividend or recapitalization, reorganization, merger or consolidation. However, the warrants will not be adjusted for issuances of ordinary shares at a price below their exercise price or issuance of potential extension warrants in connection with an extension of the period of time for the Company to complete a Business Combination. Additionally, in no event will the Company be required to net cash settle the warrants. If the Company is unable to complete a Business Combination within the Combination Period and the Company liquidates the funds held in the Trust Account, holders of warrants will not receive any of such funds with respect to their warrants, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with the respect to such warrants. Accordingly, the warrants may expire worthless. In addition, if (x) the Company issues additional ordinary shares or equity-linked securities for capital raising purposes in connection with the closing of a Business Combination at an issue price or effective issue price of less than $9.20 per share (with such issue price or effective issue price to be determined in good faith by the Company’s board of directors, and in the case of any such issuance to the Sponsor, initial shareholders or their affiliates, without taking into account any Founder Shares held by them prior to such issuance), (y) the aggregate gross proceeds from such issuances represent more than 60% of the total equity proceeds, and interest thereon, available for the funding of a Business Combination on the date of the consummation of a Business Combination, and (z) the volume weighted average trading price of the Company’s ordinary shares during the 20 trading day period starting on the trading day prior to the day on which the Company consummates a Business Combination (such price, the “Market Value”) is below $9.20 per share, the exercise price of a warrant 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 ordinary shares or equity-linked securities. Representative Shares In August 2019, the Company issued to the designees of EarlyBirdCapital 125,000 ordinary shares (the “Representative Shares”) for a nominal consideration. On October 17, 2019, the Company effected a share dividend of 0.2 of a share for each ordinary share in issue, resulting in EarlyBirdCapital holding an aggregate of 150,000 Representative Shares. The Company accounted for the Representative Shares as an offering cost of the Proposed Offering, with a corresponding credit to shareholders’ equity. The Company estimated the fair value of Representative Shares to be $1,137 based upon the price of the Founder Shares issued to the Sponsor. The holders of the Representative Shares have agreed not to transfer, assign or sell any such shares until the completion of a Business Combination. In addition, the holders have agreed (i) to waive their redemption rights with respect to such shares in connection with the completion of a Business Combination and (ii) to waive their rights to liquidating distributions from the Trust Account with respect to such shares if the Company fails to complete a Business Combination within the Combination Period. The Representative Shares have been deemed compensation by FINRA and are therefore subject to a lock-up for a period of 180 days immediately following the effective date of the registration statement related to the Initial Public Offering pursuant to Rule 5110(g)(1) of FINRA’s NASD Conduct Rules. Pursuant to FINRA Rule 5110(g)(1), these securities will not be the subject of any hedging, short sale, derivative, put or call transaction that would result in the economic disposition of the securities by any person for a period of 180 days immediately following the effective date of the registration statement related to the Initial Public Offering, nor may they be sold, transferred, assigned, pledged or hypothecated for a period of 180 days immediately following the effective date of the registration statement related to the Initial Public Offering except to any underwriter and selected dealer participating in the Initial Public Offering and their bona fide officers or partners.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 31, 2020
FAIR VALUE MEASUREMENTS
FAIR VALUE MEASUREMENTS	NOTE 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 based on our assessment of the assumptions that market participants would use in pricing the asset or liability. The Company classifies its U.S. Treasury and equivalent securities as held-to-maturity in accordance with ASC 320 “Investments - Debt and Equity Securities.” Held-to-maturity securities are those securities which the Company has the ability and intent to hold until maturity. Held-to-maturity treasury securities are recorded at amortized cost on the accompanying balance sheet and adjusted for the amortization or accretion of premiums or discounts. At December 31, 2020, assets held in the Trust Account were comprised of $5,563 in cash equivalents and $139,152,937 in U.S. Treasury Bills at amortized cost. During the period ended December 31, 2020, the Company did not withdraw any interest income from the Trust Account to pay its tax obligations. At December 31, 2019, assets held in the Trust Account were comprised of $220 in cash and $138,414,259 U.S Treasury Bills, at amortized cost. During the period ended December 31, 2019, the Company did not withdraw any interest income from the Trust Account to pay its tax obligations. The following table presents information about the Company’s assets and liabilities that are measured at fair value on a recurring basis at December 31, 2020 and 2019 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value. The gross holding gains and fair value of held-to-maturity securities at December 31, 2020 and 2019 are as follows: Gross Amortized Holding Assets: Held-To-Maturity Securities Level Cost Gains Fair Value December 31, 2020 U.S. Treasury Securities (Matured on 01/07/2021) (1) 1 $ 139,152,937 $ 2,063 $ 139,155,000 December 31, 2019 U.S. Treasury Securities (Matured on 4/16/2020) 1 $ 138,414,259 $ 26,719 $ 138,440,978 December 31, December 31, Liabilities: Warrant Liabilities Level 2020 2019 Private Placement Warrants 3 $ 3,452,400 $ 1,972,800 (1) The company notes that the U.S. Treasury Securities were reinvested with the funds from the previously matured securities The Warrants were accounted for as liabilities in accordance with ASC 815-40 and are presented within warrant liabilities on the balance sheet. The warrant liabilities are measured at fair value at inception and on a recurring basis, with changes in fair value presented within change in fair value of warrant liabilities in the consolidated statement of operations. Initial Measurement The Company established the initial fair value for the private warrants on October 22, 2019, the date of the Company’s Initial Public Offering, using a Binomial Lattice Model. The Warrants were classified as Level 3 at the initial measurement date due to the use of unobservable inputs. The key inputs into the Binomial Lattice Model for the Private Placement Warrants were as follows at initial measurement: October 22, 2019 (Initial December December Input Measurement) 31, 2019 31, 2020 Risk-free interest rate 1.61 % 1.70 % 0.28 % Dividend yield 0.00 % 0.00 % 0.00 % Implied volatility 7.3 % 8.6 % 15.4 % Exercise price $ 11.50 $ 11.50 $ 11.50 Market Stock Price $ 9.80 $ 9.80 $ 10.20 On October 22, 2019, the Private Placement Warrants were determined to be $0.33 per warrant for an aggregate value of $1.4 million. Subsequent Measurement The Warrants are measured at fair value on a recurring basis. The subsequent measurement of the private warrants are performed using the Binomial Lattice Model. As of December 31, 2020, the aggregate value of the Private Placement Warrants was $3.5 million. The following table presents the changes in the fair value of warrant liabilities: Private Placement Warrants Fair value as of October 22, 2019 $ — Initial measurement on October 22, 2019 (IPO) 1,356,300 Change in valuation inputs or other assumptions 616,500 Fair value as of December 31, 2019 1,972,800 Change in valuation inputs or other assumptions 1,479,600 Fair value as of December 31, 2020 $ 3,452,400 The Company recognizes transfers into and out of the fair value levels at the end of the reporting period. There were no transfers into or out of the levels during the year ended December 31, 2020 or the period from July 30 2019 (inception) through December 31, 2019.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2020
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 9. SUBSEQUENT EVENTS The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the financial statements were issued. Based upon this review, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements. On April 28, 2021, Galileo Acquisition Corp., entered into an Agreement and Plan of Merger and Reorganization (the “Merger Agreement”) with Shapeways, Inc., a Delaware corporation (“Shapeways”), Galileo Acquisition Holdings Inc., a Delaware corporation and a wholly-owned subsidiary of Galileo (“Merger Sub”), Galileo Founders Holdings, L.P., a Delaware limited partnership (the “Sponsor”), in the capacity as the representative of the stockholders of Galileo (other than the Shapeways security holders) from and after the closing (the “Closing”) of the transactions contemplated by the Merger Agreement (collectively, the “Transaction”) (in such capacity, the “Purchaser Representative”), and Fortis Advisors LLC, in the capacity as the representative of the Shapeways security holders from and after the Closing of the Transaction (in such capacity, the “Seller Representative”). Pursuant to the Merger Agreement, subject to the terms and conditions set forth therein, (i) prior to the Closing, Galileo will continue out of the Cayman Islands and into the State of Delaware to re-domicile and become a Delaware corporation (the “Domestication”) and (ii) at the Closing of the Transaction, and following the Domestication and the PIPE Investment (defined below), Merger Sub will merge with and into Shapeways (the “Merger”), with Shapeways continuing as the surviving entity and wholly-owned subsidiary of Galileo, and with each Shapeways stockholder receiving shares of Galileo common stock at the Closing (as further described below). Simultaneously with entering into the Merger Agreement, Galileo entered into Subscription Agreements (as defined below) with investors (“PIPE Investors”) to purchase a total of 7.5 million shares of Galileo common stock in a private equity investment (“PIPE”) in Galileo at $10.00 per share with aggregate gross proceeds to Galileo of $75,000,000. The PIPE Investors include certain existing Shapeways stockholders and a strategic investor that has entered into a commercial relationship with Shapeways. The Merger Agreement contains customary conditions to Closing, including the following mutual conditions of the parties (unless waived): (i) approval of the shareholders of Galileo and Shapeways; (ii) approvals of any required governmental authorities and completion of any antitrust expiration periods; (iii) no law or order preventing the Transaction; (iv) the Registration Statement having been declared effective by the SEC; (v) the satisfaction of the $5,000,001 minimum net tangible asset test by Galileo; (vi) approval of the Galileo common stock for listing on NYSE; (vii) consummation of the Domestication; and (viii) reconstitution of the post-Closing board of directors as contemplated under the Merger Agreement. Simultaneously with the execution of the Merger Agreement, Galileo and Shapeways entered into subscription agreements (collectively, the “Subscription Agreements”) with PIPE Investors for an aggregate for 7,500,000 shares of Galileo’s common stock, par value $0.0001 per share (the “PIPE Shares”), at a price of $10.00 per share, for an aggregate of $75,000,000, in a private placement to be consummated simultaneously with the closing of the Transaction (the “PIPE Investment”). The consummation of the transactions contemplated by the Subscription Agreements is conditioned on the concurrent Closing and other customary closing conditions. Among other things, each PIPE Investor agreed in the Subscription Agreement that it and its affiliates will not have any right, title, interest or claim of any kind in or to any monies in Galileo’s trust account held for its public stockholders, and agreed not to, and waived any right to, make any claim against the trust account (including any distributions therefrom). In addition, Shapeways granted certain customary resale registration rights to the PIPE Investors in the Subscription Agreements.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation	Basis of Presentation The accompanying financial statements are presented in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the SEC.
Emerging Growth Company	Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future events. Accordingly, the actual results could differ significantly from those estimates.
Ordinary Shares Subject to Possible Redemption	Ordinary Shares Subject to Possible Redemption The Company accounts for its ordinary shares subject to possible redemption in accordance with the guidance in the Financial Accounting Standards Board's ("FASB") Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” Ordinary shares subject to mandatory redemption are classified as a liability instrument and are measured at fair value. Conditionally redeemable ordinary shares (including ordinary shares that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) are classified as temporary equity. At all other times, ordinary shares are classified as shareholders’ equity. The Company’s ordinary shares feature certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, at December 31, 2020 and 2019, 13,068,649 and 13,221,769 of ordinary shares subject to possible redemption are presented as temporary equity, outside of the shareholders’ equity section of the Company’s balance sheets, respectively.
Warrant Liability	Warrant Liability The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms and applicable authoritative guidance in Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 480, Distinguishing Liabilities from Equity (“ASC 480”) and ASC 815, Derivatives and Hedging (“ASC 815”). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed to the Company’s own ordinary shares and whether the warrant holders could potentially require “net cash settlement” in a circumstance outside of the Company’s control, among other conditions for equity classification. This assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent quarterly period end date while the warrants are outstanding. For issued or modified warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of additional paid-in capital at the time of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to be recorded at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in the estimated fair value of the warrants are recognized as a non-cash gain or loss on the statements of operations. The fair value of the private warrants was estimated using a Binomial Lattice Model (see Note 8).
Cash	Cash The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company had cash and cash equivalents as of December 31, 2020 and December 31, 2019 of approximately $625,000 and $712,000, respectively
Offering Costs	Offering Costs Offering costs consist of underwriting, legal, accounting and other expenses incurred through the Initial Public Offering that are directly related to the Initial Public Offering. Offering costs amounting to $3,187,305 were charged to shareholders’ equity upon the completion of the Initial Public Offering. $4,078 of the offering costs were immediately expensed through the Statement of Operations in connection with the warrant liability.
Income Taxes	Income Taxes ASC Topic 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. The Company’s management determined that the Cayman Islands is the Company’s only major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits, if any, as income tax expense. There were no unrecognized tax benefits as of December 31, 2020 and December 31, 2019 and no amounts accrued for interest and penalties. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company may be subject to potential examination by foreign taxing authorities in the area of income taxes. These potential examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with foreign tax laws. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months. The Company is considered to be an exempted Cayman Islands company with no connection to any other taxable jurisdiction and is presently not subject to income taxes or income tax filing requirements in the Cayman Islands or the United States.
Net Income (Loss) Per Ordinary Share	Net Income (Loss) Per Ordinary Share Net income (loss) per ordinary share is computed by dividing net income (loss) by the weighted average number of ordinary shares outstanding for the periods. The Company has not considered the effect of warrants sold in the Initial Public Offering and private placement to purchase an aggregate of 17,910,000 ordinary shares in the calculation of diluted income (loss) per share, since the exercise of the warrants are contingent upon the occurrence of future events and the inclusion of such warrants would be anti-dilutive under the treasury stock method. The Company’s statements of operations includes a presentation of income (loss) per share for ordinary shares subject to possible redemption in a manner similar to the two-class method of income (loss) per share. Net income per share, basic and diluted, for Class A redeemable ordinary shares is calculated by dividing the interest income earned on the Trust Account, by the weighted average number of Class A redeemable ordinary shares outstanding since original issuance. Net loss per share, basic and diluted, non-redeemable ordinary shares is calculated by dividing the net loss, adjusted for income attributable to redeemable ordinary shares, by the weighted average number of non-redeemable ordinary shares outstanding for the period. Non-redeemable ordinary shares includes the Founder Shares as these shares do not have any redemption features and do not participate in the income earned on the Trust Account. The following table reflects the calculation of basic and diluted net income (loss) per ordinary share (in dollars, except per share amounts): For the Period from July 30, 2019 (inception) Year Ended Through December 31, December 31, 2020 2019 Redeemable Ordinary Shares Numerator: Earnings allocable to Redeemable Ordinary Shares Interest Income $ 744,021 $ 414,479 Net Earnings $ 744,021 $ 414,479 Denominator: Weighted Average Redeemable Ordinary Shares Redeemable Ordinary Shares, Basic and Diluted 13,800,000 13,800,000 Earnings/Basic and Diluted Redeemable Ordinary Shares $ 0.05 $ 0.03 Non-Redeemable Ordinary Shares Numerator: Net (Loss) Income minus Redeemable Net Earnings Net (Loss) Income $ (1,531,192) $ (378,919) Redeemable Net Earnings (744,021) (414,479) Non-Redeemable Net Loss $ (2,275,213) $ (793,398) Denominator: Weighted Average Non-Redeemable Ordinary Shares Non-Redeemable Ordinary Shares, Basic and Diluted 3,600,000 3,600,000 Loss/Basic and Diluted Non-Redeemable Ordinary Shares $ (0.63) $ (0.22) Note: As of December 31, 2020 and 2019, basic and diluted shares are the same as there are no securities that are dilutive to the shareholders.
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of a cash account in a financial institution, which at times, may exceed the Federal Depository Insurance Corporation of $250,000. The Company had not experienced losses on this account and management believes the Company is not exposed to significant risks on such account.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC Topic 820, “Fair Value Measurement,” approximates the carrying amounts represented in the accompanying balance sheets, primarily due to their short-term nature.
Fair Value Measurements	Fair Value Measurements Fair value is defined as the price that would be received for sale of an asset or paid for transfer of a liability, in an orderly transaction between market participants at the measurement date. GAAP establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). These tiers include: • Level 1, defined as observable inputs such as quoted prices (unadjusted) for identical instruments in active markets; • Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and • Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. In some circumstances, the inputs used to measure fair value might be categorized within different levels of the fair value hierarchy. In those instances, the fair value measurement is categorized in its entirety in the fair value hierarchy based on the lowest level input that is significant to the fair value measurement.
Derivative Financial Instruments	Derivative Financial Instruments The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives in accordance with ASC Topic 815, “Derivatives and Hedging”. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value on the grant date and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date.
Recent Accounting Standards	Recent Accounting Standards Management does not believe that any recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s financial statements.

RESTATEMENT OF PREVIOUSLY ISS_2

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Tables)	12 Months Ended
	Dec. 31, 2020
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS
Schedule of restatement on the balance sheets, statements of operations and statements of cash flows	Balance Sheet as of October 22, 2019 As Reported Adjustment As Restated Warrant Liabilities $ — $ 1,356,300 $ 1,356,300 Total Liabilities 82,127 1,356,300 1,438,427 Ordinary shares subject to redemption 133,895,920 (1,356,300) 132,539,620 Ordinary Shares 401 14 415 Additional paid-in capital $ 5,052,511 $ 4,064 $ 5,056,575 Retained earnings (Accumulated deficit) (52,908) (4,078) (56,986) Total Shareholders’ Equity $ 5,000,004 $ — $ 5,000,004 Number of shares subject to possible redemption 13,389,592 (135,630) 13,253,962 Balance Sheet as of December 31, 2019 As Reported Adjustment As Restated Warrant Liabilities $ — $ 1,972,800 $ 1,972,800 Total Liabilities 65,716 1,972,800 2,038,516 Ordinary shares subject to redemption 134,190,490 (1,972,800) 132,217,690 Ordinary Shares 398 20 418 Additional paid-in capital $ 4,757,944 $ 620,558 $ 5,378,502 Retained earnings (Accumulated deficit) $ 241,659 $ (620,578) $ (378,919) Total Shareholders’ Equity $ 5,000,001 $ — $ 5,000,001 Number of shares subject to possible redemption 13,419,049 (197,280) 13,221,769 Statement of Operations for the period from July 30, 2019 (inception) to December 31, 2019 As Reported Adjustment As Restated Transaction costs allocable to warrant liabilities $ — $ (4,078) $ (4,078) Change in fair value of warrant liabilities — (616,500) (616,500) Net income $ 241,659 $ (620,578) $ (378,919) Basic and diluted net loss per ordinary share, non-redeemable $ (0.05) $ (0.17) $ (0.22) Statement of Cash Flows for the Period year ended December 31, 2019 As Reported Adjustment As Restated Net income (loss) $ 241,659 $ (620,578) $ (378,919) Change in fair value of warrant liabilities $ — $ 616,500 $ 616,500 Transaction costs allocable to warrant liabilities $ — $ 4,078 $ 4,078 Initial classification of warrant liabilities $ — $ 1,356,300 $ 1,356,300 Initial classification of ordinary shares subject to possible redemption $ 133,895,920 $ (1,356,300) $ Change in value of ordinary shares subject to possible redemption $ 294,570 $ (616,500) $ (321,930) Balance Sheet as of Period March 31, 2020 (unaudited) As Reported Adjustment As Restated Warrant Liabilities $ — $ 1,027,500 $ 1,027,500 Total Liabilities 53,215 1,027,500 1,080,715 Ordinary shares subject to redemption 134,537,080 (1,027,500) 133,509,580 Ordinary Shares 395 10 405 Additional paid-in capital $ 4,411,357 $ (324,732) $ 4,086,625 Retained earnings $ 588,253 $ 324,722 $ 912,975 Total Shareholders’ Equity $ 5,000,005 $ — $ 5,000,005 Number of shares subject to possible redemption 13,453,708 (102,750) 13,350,958 Balance Sheet as of Period June 30, 2020 (unaudited) As Reported Adjustment As Restated Warrant Liabilities $ — $ 2,383,800 $ 2,383,800 Total Liabilities 16,366 2,383,800 2,400,166 Ordinary shares subject to redemption 134,591,590 (2,383,800) 132,207,790 Ordinary Shares 394 24 418 Additional paid-in capital $ 4,356,848 $ 1,031,554 $ 5,388,402 Retained earnings (Accumulated deficit) $ 642,765 $ (1,031,578) $ (388,813) Total Shareholders’ Equity $ 5,000,007 $ — $ 5,000,007 Number of shares subject to possible redemption 13,459,159 (238,380) 13,220,779 Balance Sheet as of Period September 30, 2020 (unaudited) As Reported Adjustment As Restated Warrant Liabilities $ — $ 2,548,200 $ 2,548,200 Total Liabilities 15,147 2,548,200 2,563,347 Ordinary shares subject to redemption 134,531,290 (2,548,200) 131,983,090 Ordinary Shares 395 25 420 Additional paid-in capital $ 4,417,147 $ 1,195,953 $ 5,613,100 Retained earnings (Accumulated deficit) $ 582,459 $ (1,195,978) $ (613,519) Total Shareholders’ Equity $ 5,000,001 $ 0 $ 5,000,001 Number of shares subject to possible redemption 13,453,129 (254,820) 13,198,309 Balance Sheet as of Period December 31, 2020 As Reported Adjustment As Restated Warrant Liabilities $ — $ 3,452,400 $ 3,452,400 Total Liabilities 709,732 3,452,400 4,162,132 Ordinary shares subject to redemption 134,138,890 (3,452,400) 130,686,490 Ordinary Shares 399 34 433 Additional paid-in capital $ 4,809,543 $ 2,100,144 $ 6,909,687 Retained earnings (Accumulated deficit) $ 190,067 $ (2,100,178) $ (1,910,111) Total Shareholders’ Equity $ 5,000,009 $ — $ 5,000,009 Number of shares subject to possible redemption 13,413,889 (345,240) 13,068,649 Statement of Operations for the Period three months ended March 31, 2020 (unaudited) As Reported Adjustment As Restated Change in fair value of warrant liabilities $ — $ 945,300 $ 945,300 Net income $ 346,594 $ 945,300 $ 1,291,894 Basic and diluted net loss per ordinary share, non-redeemable $ (0.06) $ 0.27 $ 0.21 Statement of Operations for the Period six months ended June 30, 2020 (unaudited) As Reported Adjustment As Restated Change in fair value of warrant liabilities $ — $ (411,000) $ (411,000) Net income $ 401,106 $ (411,000) $ (9,894) Basic and diluted net loss per ordinary share, non-redeemable $ (0.08) $ (0.11) $ (0.19) Statement of Operations for the Period three months ended June 30, 2020 (unaudited) As Reported Adjustment As Restated Change in fair value of warrant liabilities $ — $ (1,356,300) $ (1,356,300) Net income $ 54,512 $ (1,356,300) $ (1,301,788) Basic and diluted net loss per ordinary share, non-redeemable $ (0.02) $ (0.38) $ (0.40) Statement of Operations for the Period nine months ended September 30, 2020 (unaudited) As Reported Adjustment As Restated Change in fair value of warrant liabilities $ — $ (575,400) $ (575,400) Net income (loss) $ 340,800 $ (575,400) $ (234,600) Basic and diluted net loss per ordinary share, non-redeemable $ (0.10) $ (0.16) $ (0.26) Statement of Operations for the Period three months ended September 30, 2020 (unaudited) As Reported Adjustment As Restated Change in fair value of warrant liabilities $ — $ (164,400) $ (164,400) Net income (loss) $ (60,306) $ (164,400) $ (224,706) Basic and diluted net loss per ordinary share, non-redeemable $ (0.30) $ 0.23 $ (0.07) Statement of Operations for the Period year ended December 31, 2020 As Reported Adjustment As Restated Change in fair value of warrant liabilities $ — $ (1,479,600) $ (1,479,600) Net income (loss) $ (51,592) $ (1,479,600) $ (1,531,192) Basic and diluted net loss per ordinary share, non-redeemable $ (0.22) $ (0.41) $ (0.63) Statement of Cash Flows for the period ended March 31, 2020 (unaudited) As Reported Period Adjustment As Restated Net income (loss) $ 346,594 $ 945,300 $ 1,291,894 Change in fair value of warrant liabilities $ — $ (945,300) $ (945,300) Change in value of ordinary shares subject to possible redemption $ 346,590 $ 945,300 $ (1,291,890) Statement of Cash Flows for the period ended June 30, 2020 (unaudited) As Reported Period Adjustment As Restated Net income (loss) $ 401,106 $ (411,000) $ (9,894) Change in fair value of warrant liabilities $ — $ 411,000 $ 411,000 Change in value of ordinary shares subject to possible redemption $ 401,100 $ (411,000) $ (9,900) Statement of Cash Flows for the period ended September 30, 2020 (unaudited) As Reported Period Adjustment As Restated Net income (loss) $ 340,800 $ (575,400) $ (234,600) Change in fair value of warrant liabilities $ — $ 575,400 $ 575,400 Change in value of ordinary shares subject to possible redemption $ 340,800 $ (575,400) $ (234,600) Statement of Cash Flows for the year ended December 31, 2020 As Reported Period Adjustment As Restated Net income (loss) $ (51,592) $ (1,479,600) $ (1,531,192) Change in fair value of warrant liabilities $ — $ 1,479,600 $ 1,479,600 Change in value of ordinary shares subject to possible redemption $ (51,600) $ (1,479,600) $ (1,531,200)

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Summary of calculation of basic and diluted net income (loss) per ordinary share	The following table reflects the calculation of basic and diluted net income (loss) per ordinary share (in dollars, except per share amounts): For the Period from July 30, 2019 (inception) Year Ended Through December 31, December 31, 2020 2019 Redeemable Ordinary Shares Numerator: Earnings allocable to Redeemable Ordinary Shares Interest Income $ 744,021 $ 414,479 Net Earnings $ 744,021 $ 414,479 Denominator: Weighted Average Redeemable Ordinary Shares Redeemable Ordinary Shares, Basic and Diluted 13,800,000 13,800,000 Earnings/Basic and Diluted Redeemable Ordinary Shares $ 0.05 $ 0.03 Non-Redeemable Ordinary Shares Numerator: Net (Loss) Income minus Redeemable Net Earnings Net (Loss) Income $ (1,531,192) $ (378,919) Redeemable Net Earnings (744,021) (414,479) Non-Redeemable Net Loss $ (2,275,213) $ (793,398) Denominator: Weighted Average Non-Redeemable Ordinary Shares Non-Redeemable Ordinary Shares, Basic and Diluted 3,600,000 3,600,000 Loss/Basic and Diluted Non-Redeemable Ordinary Shares $ (0.63) $ (0.22)

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Dec. 31, 2020
FAIR VALUE MEASUREMENTS
Schedule of assets and liabilities that are measured at fair value on a recurring basis	Gross Amortized Holding Assets: Held-To-Maturity Securities Level Cost Gains Fair Value December 31, 2020 U.S. Treasury Securities (Matured on 01/07/2021) (1) 1 $ 139,152,937 $ 2,063 $ 139,155,000 December 31, 2019 U.S. Treasury Securities (Matured on 4/16/2020) 1 $ 138,414,259 $ 26,719 $ 138,440,978 December 31, December 31, Liabilities: Warrant Liabilities Level 2020 2019 Private Placement Warrants 3 $ 3,452,400 $ 1,972,800 (1) The company notes that the U.S. Treasury Securities were reinvested with the funds from the previously matured securities
Schedule of key inputs	October 22, 2019 (Initial December December Input Measurement) 31, 2019 31, 2020 Risk-free interest rate 1.61 % 1.70 % 0.28 % Dividend yield 0.00 % 0.00 % 0.00 % Implied volatility 7.3 % 8.6 % 15.4 % Exercise price $ 11.50 $ 11.50 $ 11.50 Market Stock Price $ 9.80 $ 9.80 $ 10.20
Schedule of changes in the fair value of warrant liabilities	Private Placement Warrants Fair value as of October 22, 2019 $ — Initial measurement on October 22, 2019 (IPO) 1,356,300 Change in valuation inputs or other assumptions 616,500 Fair value as of December 31, 2019 1,972,800 Change in valuation inputs or other assumptions 1,479,600 Fair value as of December 31, 2020 $ 3,452,400

DESCRIPTION OF ORGANIZATION A_2

DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS (Details)	Oct. 22, 2019USD ($)$ / sharesshares	Dec. 31, 2019USD ($)	Dec. 31, 2020USD ($)$ / sharesshares
DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS
Gross proceeds		$ 135,240,000
Transaction costs	$ 3,187,305	312,370
Underwriting fees	2,760,000
Other offering costs	$ 427,305
Cash held outside Trust account		$ 712,062	$ 624,830
Maturity term			5 years
Minimum percentage of fair market value on trust account			80.00%
Minimum percentage of securities need to be owned or acquired			50.00%
Minimum net intangible assets			$ 5,000,001
Minimum share percentage restricted from redeeming of aggregate shares			15
Private Warrants
DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS
Number of public shares issued | shares	4,110,000
Shares issued price per share | $ / shares	$ 1
Gross proceeds	$ 4,110,000
Initial Public Offering
DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS
Number of public shares issued | shares	13,800,000		13,800,000
Shares issued price per share | $ / shares	$ 10		$ 10
Gross proceeds	$ 138,000,000
Initial Public Offering | Private Warrants
DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS
Shares issued price per share | $ / shares			$ 10
Over-Allotment Option
DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS
Number of public shares issued | shares	1,800,000		1,800,000
Shares issued price per share | $ / shares			$ 10

RESTATEMENT OF PREVIOUSLY ISS_3

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS - Balance Sheet (Details) - USD ($)	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Oct. 22, 2019	Jul. 29, 2019
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Warrant Liabilities	$ 3,452,400	$ 2,548,200	$ 2,383,800	$ 1,027,500	$ 1,972,800	$ 1,356,300
Total Liabilities	4,162,132	2,563,347	2,400,166	1,080,715	2,038,516	1,438,427
Ordinary shares subject to redemption	130,686,490	131,983,090	132,207,790	133,509,580	132,217,690	132,539,620
Ordinary Shares	433	420	418	405	418	415
Additional paid-in capital	6,909,687	5,613,100	5,388,402	4,086,625	5,378,502	5,056,575
Retained earnings (Accumulated deficit)	(1,910,111)	(613,519)	(388,813)	912,975	(378,919)	(56,986)
Total Shareholders' Equity	$ 5,000,009	$ 5,000,001	$ 5,000,007	$ 5,000,005	$ 5,000,001	$ 5,000,004	$ 0
Number of shares subject to possible redemption	13,068,649	13,198,309	13,220,779	13,350,958	13,221,769	13,253,962
Restatement Of Warrants As Derivative Liabilities | As Reported
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total Liabilities	$ 709,732	$ 15,147	$ 16,366	$ 53,215	$ 65,716	$ 82,127
Ordinary shares subject to redemption	134,138,890	134,531,290	134,591,590	134,537,080	134,190,490	133,895,920
Ordinary Shares	399	395	394	395	398	401
Additional paid-in capital	4,809,543	4,417,147	4,356,848	4,411,357	4,757,944	5,052,511
Retained earnings (Accumulated deficit)	190,067	582,459	642,765	588,253	241,659	(52,908)
Total Shareholders' Equity	$ 5,000,009	$ 5,000,001	$ 5,000,007	$ 5,000,005	$ 5,000,001	$ 5,000,004
Number of shares subject to possible redemption	13,413,889	13,453,129	13,459,159	13,453,708	13,419,049	13,389,592
Restatement Of Warrants As Derivative Liabilities | Adjustment
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Warrant Liabilities	$ 3,452,400	$ 2,548,200	$ 2,383,800	$ 1,027,500	$ 1,972,800	$ 1,356,300
Total Liabilities	3,452,400	2,548,200	2,383,800	1,027,500	1,972,800	1,356,300
Ordinary shares subject to redemption	(3,452,400)	(2,548,200)	(2,383,800)	(1,027,500)	(1,972,800)	(1,356,300)
Ordinary Shares	34	25	24	10	20	14
Additional paid-in capital	2,100,144	1,195,953	1,031,554	(324,732)	620,558	4,064
Retained earnings (Accumulated deficit)	$ (2,100,178)	(1,195,978)	$ (1,031,578)	$ 324,722	$ (620,578)	$ (4,078)
Total Shareholders' Equity		$ 0
Number of shares subject to possible redemption	(345,240)	(254,820)	(238,380)	(102,750)	(197,280)	(135,630)

RESTATEMENT OF PREVIOUSLY ISS_4

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS - Statement of Operations (Details) - USD ($)	3 Months Ended			5 Months Ended	6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Jun. 30, 2020	Sep. 30, 2020	Dec. 31, 2020
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Transaction costs allocable to warrant liabilities				$ (4,078)
Change in fair value of warrant liabilities	$ (164,400)	$ (1,356,300)	$ 945,300	(616,500)	$ (411,000)	$ (575,400)	$ (1,479,600)
Net income (loss)	$ (224,706)	$ (1,301,788)	$ 1,291,894	$ (378,919)	$ (9,894)	$ (234,600)	$ (1,531,192)
Basic and diluted net loss per ordinary share, non-redeemable	$ (0.07)	$ (0.40)	$ 0.21	$ (0.22)	$ (0.19)	$ (0.26)	$ (0.63)
Restatement Of Warrants As Derivative Liabilities | As Reported
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net income (loss)	$ (60,306)	$ 54,512	$ 346,594	$ 241,659	$ 401,106	$ 340,800	$ (51,592)
Basic and diluted net loss per ordinary share, non-redeemable	$ (0.30)	$ (0.02)	$ (0.06)	$ (0.05)	$ (0.08)	$ (0.10)	$ (0.22)
Restatement Of Warrants As Derivative Liabilities | Adjustment
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Transaction costs allocable to warrant liabilities				$ (4,078)
Change in fair value of warrant liabilities	$ (164,400)	$ (1,356,300)	$ 945,300	(616,500)	$ (411,000)	$ (575,400)	$ (1,479,600)
Net income (loss)	$ (164,400)	$ (1,356,300)	$ 945,300	$ (620,578)	$ (411,000)	$ (575,400)	$ (1,479,600)
Basic and diluted net loss per ordinary share, non-redeemable	$ 0.23	$ (0.38)	$ 0.27	$ (0.17)	$ (0.11)	$ (0.16)	$ (0.41)

RESTATEMENT OF PREVIOUSLY ISS_5

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS - Statement of Cash Flows (Details) - USD ($)	3 Months Ended			5 Months Ended	6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Jun. 30, 2020	Sep. 30, 2020	Dec. 31, 2020
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net income (loss)			$ 1,291,894	$ (378,919)	$ (9,894)	$ (234,600)	$ (1,531,192)
Change in fair value of warrant liabilities	$ 164,400	$ 1,356,300	(945,300)	616,500	411,000	575,400	1,479,600
Transaction costs allocable to warrant liabilities				4,078
Initial classification of warrant liabilities				1,356,300
Initial classification of ordinary shares subject to possible redemption				132,539,620
Change in value of ordinary shares subject to possible redemption			(1,291,890)	(321,930)	(9,900)	(234,600)	(1,531,200)
Restatement Of Warrants As Derivative Liabilities | As Reported
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net income (loss)			346,594	241,659	401,106	340,800	(51,592)
Initial classification of ordinary shares subject to possible redemption				133,895,920
Change in value of ordinary shares subject to possible redemption			346,590	294,570	401,100	340,800	(51,600)
Restatement Of Warrants As Derivative Liabilities | Adjustment
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net income (loss)			945,300	(620,578)	(411,000)	(575,400)	(1,479,600)
Change in fair value of warrant liabilities	$ 164,400	$ 1,356,300	(945,300)	616,500	411,000	575,400	1,479,600
Transaction costs allocable to warrant liabilities				4,078
Initial classification of warrant liabilities				1,356,300
Initial classification of ordinary shares subject to possible redemption				(1,356,300)
Change in value of ordinary shares subject to possible redemption			$ 945,300	$ (616,500)	$ (411,000)	$ (575,400)	$ (1,479,600)

RESTATEMENT OF PREVIOUSLY ISS_6

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS - Additional Information (Details)	12 Months Ended
	Dec. 31, 2020
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS
Tender offer provision (as a percentage)	50.00%

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Oct. 22, 2019	Dec. 31, 2019	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Ordinary shares subject to possible redemption	13,253,962	13,221,769	13,068,649	13,198,309	13,220,779	13,350,958
Cash		$ 712,062	$ 624,830
Transaction costs	$ 3,187,305	312,370
Transaction costs allocable to warrant liabilities		4,078
Unrecognized tax benefits		0	0
Accrued interest and penalties		$ 0	$ 0
Aggregate shares in calculation of diluted income (loss) per share,			17,910,000

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule Of calculation of basic and diluted (Details) - USD ($)	3 Months Ended			5 Months Ended	6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Jun. 30, 2020	Sep. 30, 2020	Dec. 31, 2020
Numerator: Net (Loss) Income (Earnings allocable to) minus Redeemable Net Earnings
Interest Income				$ 414,479			$ 744,021
Net income (loss)	$ (224,706)	$ (1,301,788)	$ 1,291,894	$ (378,919)	$ (9,894)	$ (234,600)	$ (1,531,192)
Denominator: Weighted Average Redeemable and Non-Redeemable Ordinary Shares
Loss/Basic and Diluted from Ordinary Shares	$ (0.07)	$ (0.40)	$ 0.21	$ (0.22)	$ (0.19)	$ (0.26)	$ (0.63)
Redeemable Ordinary Shares
Numerator: Net (Loss) Income (Earnings allocable to) minus Redeemable Net Earnings
Interest Income				$ 414,479			$ 744,021
Net Earnings				$ 414,479			$ 744,021
Denominator: Weighted Average Redeemable and Non-Redeemable Ordinary Shares
Ordinary Shares, Basic and Diluted				13,800,000			13,800,000
Loss/Basic and Diluted from Ordinary Shares				$ 0.03			$ 0.05
Non-Redeemable Ordinary Shares
Numerator: Net (Loss) Income (Earnings allocable to) minus Redeemable Net Earnings
Net Earnings				$ (414,479)			$ (744,021)
Net income (loss)				(378,919)			(1,531,192)
Non-Redeemable Net Loss				$ (793,398)			$ (2,275,213)
Denominator: Weighted Average Redeemable and Non-Redeemable Ordinary Shares
Ordinary Shares, Basic and Diluted				3,600,000			3,600,000
Loss/Basic and Diluted from Ordinary Shares				$ (0.22)			$ (0.63)

INITIAL PUBLIC OFFERING (Detail

INITIAL PUBLIC OFFERING (Details) - $ / shares	Oct. 22, 2019	Dec. 31, 2020
INITIAL PUBLIC OFFERING
Number of ordinary share per unit		1
Number of public warrant for each unit		1
Exercise price of public warrants		$ 11.50
Initial Public Offering
INITIAL PUBLIC OFFERING
Number of shares sold	13,800,000	13,800,000
Purchase price per share	$ 10	$ 10
Over-Allotment Option
INITIAL PUBLIC OFFERING
Number of shares sold	1,800,000	1,800,000
Purchase price per share		$ 10

PRIVATE PLACEMENT (Details)

PRIVATE PLACEMENT (Details)	12 Months Ended
	Dec. 31, 2020USD ($)$ / sharesshares
PRIVATE PLACEMENT
Purchase of stock and warrants	4,110,000
Share price | $ / shares	$ 1
Purchase price of stock and warrants | $	$ 4,110,000
Number of shares purchased	1
Exercise price per share | $ / shares	$ 11.50
Sponsor
PRIVATE PLACEMENT
Purchase of stock and warrants	3,562,000
Designee
PRIVATE PLACEMENT
Purchase of stock and warrants	548,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details)	Oct. 22, 2019USD ($)	Oct. 17, 2019USD ($)item$ / sharesshares	Aug. 31, 2019USD ($)shares	Dec. 31, 2019USD ($)	Dec. 31, 2020USD ($)$ / shares	Dec. 14, 2020USD ($)$ / shares
RELATED PARTY TRANSACTIONS
Gross proceeds				$ 135,240,000
Repayments of related party debt				93,798
Exercise price per share | $ / shares					$ 11.50
Outstanding balance under the Note					$ 500,000
Founder Shares
RELATED PARTY TRANSACTIONS
Shares issued | shares			2,875,000
Gross proceeds			$ 25,000
Stock dividend per share | $ / shares		$ 0.2
Founder shares outstanding | shares		3,450,000
Threshold shares subject to forfeiture | shares		450,000
Percentage of outstanding shares collectively held by initial shareholders		20.00%
Founder shares not subject to forfeiture | shares		450,000
Founder Shares | Transfer of 50% of founder shares
RELATED PARTY TRANSACTIONS
Percentage of conditional transfer of founder shares		50.00%
Period after completion of business combination for transfer of founder shares		1 year
Threshold closing price of the ordinary shares | $ / shares		$ 12.50
Trading days		20
Trading day period commencing after a business combination | item		30
Founder Shares | Transfer of remaining 50% of founder shares
RELATED PARTY TRANSACTIONS
Percentage of conditional transfer of founder shares		50.00%
Period after completion of business combination for transfer of founder shares		1 year
Promissory Note - Related Party
RELATED PARTY TRANSACTIONS
Related party maximum borrowing capacity		$ 300,000
Repayments of related party debt	$ 93,798
Related party debt outstanding				0	0
Administrative Services Agreement
RELATED PARTY TRANSACTIONS
Monthly general and administrative services fee		3,000
General and administrative services fee incurred and paid				9,000	36,000
Related Party Loans
RELATED PARTY TRANSACTIONS
Threshold convertible working capital loans		$ 1,000,000
Exercise price per share | $ / shares		$ 1
Working capital loans outstanding				$ 0	0
Related Party Loans | Convertible Notes Payable
RELATED PARTY TRANSACTIONS
Aggregate principal amount						$ 500,000
Outstanding balance under the Note					$ 500,000
Related Party Loans | Convertible Notes Payable | Warrant [Member]
RELATED PARTY TRANSACTIONS
Maximum amount of note that may be converted						$ 500,000
Conversion price | $ / shares						$ 1

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details)	Oct. 17, 2019item	Dec. 31, 2020USD ($)
Other Commitments [Line Items]
Number of demands to company to register securities | item	2
Period for exercise of right for registration of securities	3 months
Business Combination Marketing Agreement
Other Commitments [Line Items]
Cash fees payable to advisors (as percentage)		3.50%
Fees payable to advisors		$ 4,830,000
Percentage of advisors fees payable to third party		25.00%
Advisors fees		$ 0
Additional cash fees payable to advisors (as percentage)		1.00%
Additional Fees Payable To Advisors, Payment Days Following Initial Public Offering		90
Early Bird Capital and/or its designees
Other Commitments [Line Items]
Number of demands to company to register securities | item	1
Period for exercise of right for registration of securities	5 years

SHAREHOLDERS' EQUITY - Preferen

SHAREHOLDERS' EQUITY - Preference and Ordinary Shares (Details)	Dec. 31, 2020Vote$ / sharesshares	Sep. 30, 2020shares	Jun. 30, 2020shares	Mar. 31, 2020shares	Dec. 31, 2019Vote$ / sharesshares	Oct. 22, 2019shares
Preference Shares
Shares authorized (in shares)	2,000,000				2,000,000
Par value (in dollars per share) | $ / shares	$ 0.0001				$ 0.0001
Shares issued (in shares)	0				0
Shares outstanding (in shares)	0				0
Ordinary Shares
Shares authorized (in shares)	200,000,000				200,000,000
Par value (per share) | $ / shares	$ 0.0001				$ 0.0001
Number of vote per share | Vote	1				1
Shares issued (in shares)	4,331,351				4,178,231
Shares outstanding (in shares)	4,331,351				4,178,231
Ordinary shares subject to possible redemption	13,068,649	13,198,309	13,220,779	13,350,958	13,221,769	13,253,962
Number of Founder shares not subject to forfeiture (in shares)	2,887,500

SHAREHOLDERS' EQUITY - Warrants

SHAREHOLDERS' EQUITY - Warrants (Details)	12 Months Ended
	Dec. 31, 2020D$ / shares
Warrants
Warrants exercisable period	12 months
Warrants exercisable in cash period for maintenance of register	90 days
Warrants expiry term	5 years
Redemption price (per warrant) | $ / shares	$ 0.01
Redemption notice period	30 days
Redemption share price basis | $ / shares	$ 18
Redemption share price basis number of days | D	20
Redemption, registration statement to be maintained | D	30
Effective price per share | $ / shares	$ 9.20
Gross proceeds as percentage if total equity proceeds	60.00%
Volume average price for number of days | D	20
Adjustment for exercise price of warrants	115.00%

SHAREHOLDERS' EQUITY - Represen

SHAREHOLDERS' EQUITY - Representative Shares (Details)	1 Months Ended	12 Months Ended
	Aug. 31, 2019shares	Dec. 31, 2020Dshares	Dec. 31, 2019shares	Oct. 17, 2019USD ($)$ / sharesshares
Class of Stock [Line Items]
Shares outstanding (in shares)		4,331,351	4,178,231
Representative Shares
Class of Stock [Line Items]
Shares issued	125,000
Dividend per share | $ / shares				$ 0.2
Shares outstanding (in shares)				150,000
Fair value of shares | $				$ 1,137
Lock in period for representative shares | D		180

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details) - USD ($)	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Oct. 22, 2019	Sep. 30, 2019	Jul. 30, 2019
Schedule of Held-to-maturity Securities [Line Items]
Assets held in trust account	$ 139,158,500				$ 138,414,479
Assets:
Fair Value	0				0		$ 0	$ 0
Liabilities:
Warrant Liabilities	3,452,400	$ 2,548,200	$ 2,383,800	$ 1,027,500	1,972,800	$ 1,356,300
Cash
Schedule of Held-to-maturity Securities [Line Items]
Assets held in trust account	5,563				220
U.S. Treasury Securities (Mature on 4/16/2020)
Schedule of Held-to-maturity Securities [Line Items]
Assets held in trust account					138,414,259
U.S. Treasury Securities (Matured on 01/07/2021)
Schedule of Held-to-maturity Securities [Line Items]
Assets held in trust account	139,152,937
Private Placement Warrants
Liabilities:
Warrant Liabilities	3,452,400				1,972,800	$ 1,400,000
Level 1 | U.S. Treasury Securities (Mature on 4/16/2020) | Recurring
Assets:
Amortized Cost					138,414,259
Gross Holdings Gains					26,719
Fair Value					138,440,978
Level 1 | U.S. Treasury Securities (Matured on 01/07/2021) | Recurring
Assets:
Amortized Cost	139,152,937
Gross Holdings Gains	2,063
Fair Value	139,155,000
Level 3 | Private Placement Warrants | Recurring
Liabilities:
Warrant Liabilities	$ 3,452,400				$ 1,972,800

FAIR VALUE MEASUREMENTS - Initi

FAIR VALUE MEASUREMENTS - Initial measurement (Details)	Oct. 22, 2019USD ($)$ / shares	Dec. 31, 2020USD ($)$ / shares	Sep. 30, 2020USD ($)	Jun. 30, 2020USD ($)	Mar. 31, 2020USD ($)	Dec. 31, 2019USD ($)$ / shares
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Price of warrant	$ 0.33
Aggregate values of warrants issued | $	$ 1,356,300	$ 3,452,400	$ 2,548,200	$ 2,383,800	$ 1,027,500	$ 1,972,800
Risk-free interest rate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Input	1.61	0.28				1.70
Dividend yield
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Input	0	0				0
Implied volatility
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Input	7.3	15.4				8.6
Exercise price
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Input	11.50	11.50				11.50
Market Stock Price
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Input	9.80	10.20				9.80
Private Placement Warrants
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Aggregate values of warrants issued | $	$ 1,400,000	$ 3,452,400				$ 1,972,800

FAIR VALUE MEASUREMENTS - Subse

FAIR VALUE MEASUREMENTS - Subsequent Measurement (Details) - USD ($)	2 Months Ended	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2020
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value, Beginning period		$ 1,972,800
Fair value, End period	$ 1,972,800	3,452,400
Private Placement Warrants
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value, Beginning period		1,972,800
Initial measurement on October 22, 2019 (IPO)	1,356,300
Change in valuation inputs or other assumptions	616,500	1,479,600
Fair value, End period	$ 1,972,800	$ 3,452,400

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($)	Apr. 28, 2021	Dec. 31, 2019	Dec. 31, 2020
Subsequent Event [Line Items]
Common stock, par value		$ 0.0001	$ 0.0001
Aggregate value of shares issued		$ 25,000	$ 1,531,200
Minimum net intangible assets			$ 5,000,001
Subsequent Event
Subsequent Event [Line Items]
Minimum net intangible assets	$ 5,000,001
PIPE Investors | Subscription Agreements | Subsequent Event
Subsequent Event [Line Items]
Common stock, par value	$ 0.0001
Shares issued	7,500,000
Aggregate value of shares issued	$ 75,000,000
Shares issued price per share	$ 10