Restatement of Previously Issued Financial Statements | Note 2 - Restatement of Previously Issued Financial Statements In accordance with ASC 480-10-S99, redemption provisions not solely within the control of the Company require ordinary shares subject to redemption to be classified outside of permanent equity. In the Company’s previously issued financial statements, a portion of the Class A ordinary shares issued in the IPO (“Public Shares”) was classified as permanent equity to maintain shareholders’ equity of at least $5,000,001 on the basis that the Company can only consummate its initial business combination if the Company has net tangible assets of at least $5,000,001. In connection with the preparation of the financial statements as of and for the three and nine months ended September 30, 2021 that were included in the Company’s Quarterly Report on Form 10-Q, Form 10-Q”), re-evaluated 480-10-S99, The change impacted the Company’s Annual report on Form 10-K/A filed on May 25, 2021 containing restatement of previously issued financial statements as of February 13, 2020, March 31, 2020, June 30, 2020, September 30, 2020, and December 31, 2020 (as described in Note 4), and Quarterly Report on Form 10-Q as of March The Company’s management and the audit committee of the Company’s Board of Directors The following tables summarize the effect of the restatement on each financial statement in Annual report on Form 10-K/A filed on May 25, 2021 as of February 13, 2020, March 31, 2020, June 30, 2020, September 30, 2020, and December 31, 2020 line item as of the dates, and for the period, indicated: As Previously Adjustment As Restated Balance Sheet as of February 13, 2020 Class A Ordinary shares subject to possible redemption $ 234,052,236 $ 41,947,764 $ 276,000,000 Class A Ordinary shares, $0.0001 par value $ 419 $ (419 ) $ — Additional Paid in Capital $ 8,998,141 $ (8,998,141 ) $ — Accumulated Deficit $ (3,999,245 ) $ (32,949,204 ) $ (36,948,449 ) Total Shareholders’ Equity (Deficit) $ 5,000,005 $ (41,947,764 ) $ (36,947,759 ) Number of shares subject to redemption 23,405,224 4,194,776 27,600,000 As Previously Adjustment As Restated Balance Sheet as of March 31, 2020 (unaudited) Class A Ordinary share s $ 246,977,618 $ 29,022,382 $ 276,000,000 Class A Ordinary shares, $0.0001 par value $ 290 $ (290 ) $ — Additional Paid in Capital $ (3,964,388 ) $ 3,964,388 $ — Retained Earnings (Accumulated Deficit) $ 8,963,409 $ (32,986,480 ) $ (24,023,071 ) Total Shareholders’ Equity (Deficit) $ 5,000,001 $ (29,022,382 ) $ (24,022,381 ) Number of shares subject to redemption 24,697,762 2,902,238 27,600,000 As Previously Adjustment As Restated Statement of Operations For the three months ended March 31, 2020 (unaudited) Weighted average shares outstanding of Class A ordinary shares, basic and diluted 27,600,000 (13,186,667 ) 14,413,333 Weighted average shares outstanding of Class B ordinary shares, basic and diluted 6,474,725 425,275 6,900,000 Basic and diluted net income per ordinary share, Class A $ 0.06 $ 0.36 $ 0.42 Basic and diluted net income per ordinary share, Class B $ 1.12 $ (0.70) $ 0.42 As Previously Adjustment As Restated Statement of Cash Flows for the three months ended Supplemental disclosure of cash flow information: Initial value of Class A ordinary shares subject to possible redemption $ 264,535,214 $ (264,535,214 ) $ — As Previously Adjustment As Restated Balance Sheet as of June 30, 2020 (unaudited) Class A Ordinary shares subject to possible redemption $ 248,419,296 $ 27,580,704 $ 276,000,000 Class A Ordinary shares, $0.0001 par value $ 276 $ (276 ) $ — Additional Paid in Capital $ (5,410,869 ) $ 5,410,869 $ — Retained Earnings (Accumulated Deficit) $ 10,409,904 $ (32,991,297 ) $ (22,581,393 ) Total Shareholders’ Equity (Deficit) $ 5,000,001 $ (27,580,704 ) $ (22,580,703 ) Number of shares subject to redemption 24,841,930 2,758,070 27,600,000 As Previously Adjustment As Adjusted Statement of Operations For the three months ended Basic and diluted net income per ordinary share, Class A $ — $ 0.04 $ 0.04 Basic and diluted net loss per ordinary share, Class B $ (0.20 ) $ 0.24 $ 0.04 As Previously Adjustment As Restated Statement of Operations For the six months ended Weighted average shares outstanding of Class A ordinary shares, basic and diluted 27,600,000 (6,556,906 ) 21,043,094 Weighted average shares outstanding of Class B ordinary shares, basic and diluted 6,687,363 212,637 6,900,000 Basic and diluted net income per ordinary share, Class A $ 0.07 $ 0.30 $ 0.37 Basic and diluted net (loss) income per ordinary share, Class B $ 1.29 $ (0.92) $ 0.37 As Previously Adjustment As Restated Statement of Cash Flows for the six months ended Supplemental disclosure of cash flow information: Initial value of Class A ordinary shares subject to possible redemption $ 264,434,096 $ (264,434,096 ) $ — As Previously Adjustment As Restated As Adjusted Balance Sheet as of September 30, 2020 (unaudited) Class A Ordinary share s $ 237,171,607 $ 38,828,393 $ 276,000,000 Ordinary shares Class A, $0.0001 par value $ 388 $ (388 ) $ — Additional Paid in Capital $ 5,836,708 $ (5,836,708 ) $ — Accumulated Deficit $ (837,785 ) $ (32,991,297 ) $ (33,829,082 ) Total Shareholders’ Equity (Deficit) $ 5,000,001 $ (38,828,393 ) $ (33,828,392 ) Number of shares subject to redemption 23,717,161 3,882,839 27,600,000 As Previously Adjustment As Adjusted Statement of Operations For the three months ended September 30, 2020 Basic and diluted net income per ordinary share, Class A $ — $ (0.33 ) $ (0.33 ) Basic and diluted net loss per ordinary share, Class B $ (1.63 ) $ 1.30 $ (0.33 ) As Previously Adjustment As Restated As Adjusted Statement of Operations For the nine months ended September 30, 2021 (unaudited) Weighted average shares outstanding of Class A ordinary shares, basic and diluted 27,600,000 (4,347,253) 23,252,747 Weighted average shares outstanding of Class B ordinary shares, basic and diluted 6,758,759 141,241 6,900,000 Basic and diluted net income (loss) per ordinary share, Class A $ 0.07 $ (0.10) $ (0.03) Basic and diluted net loss per ordinary share, Class B $ (0.39 ) $ 0.36 $ (0.03) As Previously Adjustment As Restated Statement of Cash Flows for the nine months ended September 30, 2020 Supplemental disclosure of cash flow information: Initial value of Class A ordinary shares subject to possible redemption $ 264,272,806 $ (264,272,806 ) $ — |