Vertical Aerospace 10-K/A 22 Nov 21 2020 FY Annual report (amended) Financial data

Document and Entity Information

Document and Entity Information - USD ($)	8 Months Ended
	Dec. 31, 2020	Nov. 19, 2021
Document Type	10-K/A
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2020
Entity File Number	001-39506
Entity Registrant Name	BROADSTONE ACQUISITION CORP.
Entity Incorporation, State or Country Code	E9
Entity Tax Identification Number	00-0000000
Entity Address, Address Line One	7 Portman Mews South
Entity Address, Address Line Two	Marylebone
Entity Address, City or Town	London
Entity Address, Country	GB
Entity Address, Postal Zip Code	W1H 6AY
City Area Code	+44
Local Phone Number	(0) 207 725 0800
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	true
Entity Public Float	$ 306,829,525
Entity Central Index Key	0001815805
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	FY
Amendment Flag	true
Amendment Description	Amendment No. 2
Units, each consisting of one share of Class A Common Stock and one-half of one Warrant
Title of 12(b) Security	Units, each consisting of one Class A ordinary share, par value $0.0001, and one-half of one redeemable warrant
Trading Symbol	BSN.U
Security Exchange Name	NYSE
Class A ordinary shares
Title of 12(b) Security	Class A ordinary shares, par value $0.0001
Trading Symbol	BSN
Security Exchange Name	NYSE
Entity Common Stock, Shares Outstanding		30,530,301
Class B ordinary shares
Entity Common Stock, Shares Outstanding		7,632,575
Redeemable Warrants Exercisable For Class Common Stock
Title of 12(b) Security	Redeemable warrants, each warrant exercisable for one Class A ordinary share, each at an exercise price of $11.50 per share
Trading Symbol	BSN WS
Security Exchange Name	NYSE

BALANCE SHEET

BALANCE SHEET	Dec. 31, 2020USD ($)
Current assets:
Cash	$ 1,605,045
Prepaid expenses	187,865
Total current assets	1,792,910
Investment held in Trust Account	305,311,303
Total Assets	307,104,213
Current liabilities:
Accounts payable	155,683
Accrued expenses	219
Total current liabilities	155,902
Warrant liability	26,175,756
Deferred underwriting commissions	10,685,605
Total liabilities	37,017,263
Commitments and Contingencies
Shareholders' deficit
Preference shares, $0.0001 par value 1,000,000 shares authorized none issued and outstanding
Accumulated deficit	(35,216,823)
Total shareholders' deficit	(35,216,060)
Total Liabilities, Class A Ordinary Shares Subject to Possible Redemption and Shareholders' Deficit	307,104,213
Class A Redeemable Common Stock
Current liabilities:
Class A ordinary shares; 30,530,301 shares subject to possible redemption at $10 per share	305,303,010
Class B ordinary shares
Shareholders' deficit
Common Stock	$ 763

BALANCE SHEET (Parenthetical)

BALANCE SHEET (Parenthetical)	Dec. 31, 2020$ / sharesshares
Preferred stock, par value | $ / shares	$ 0.0001
Preferred stock, shares authorized	1,000,000
Preferred stock, shares issued	0
Preferred stock, shares outstanding	0
Class A ordinary shares
Share subject to possible redemption (in shares)	30,530,301
Common stock, par value | $ / shares	$ 0.0001
Common stock, shares authorized	200,000,000
Class A Redeemable Common Stock
Share subject to possible redemption (in shares)	30,530,301
Redemption Price | $ / shares	$ 10
Non Redeemable ordinary shares
Common stock, par value | $ / shares	$ 0.0001
Common stock, shares authorized	200,000,000
Common stock, shares issued	0
Common stock, shares outstanding	0
Class B ordinary shares
Common stock, par value | $ / shares	$ 0.0001
Common stock, shares authorized	20,000,000
Common stock, shares issued	7,632,575
Common stock, shares outstanding	7,632,575

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS	8 Months Ended
	Dec. 31, 2020USD ($)$ / sharesshares
General and administrative expenses	$ 922,064
Loss from operations	(922,064)
Other income (expense)
Income earned on investments in Trust Account	8,293
Change in fair value of warrant liabilities	(7,852,756)
Total other income (expense), net	(7,844,463)
Net loss	$ (8,766,527)
Class A ordinary shares
Other income (expense)
Weighted average ordinary shares outstanding, Basic | shares	14,320,851
Weighted average ordinary shares outstanding, Diluted | shares	14,320,851
Basic net loss per ordinary share | $ / shares	$ (0.39)
Diluted net income (loss) per ordinary share | $ / shares	$ (0.39)
Class B ordinary shares
Other income (expense)
Weighted average ordinary shares outstanding, Basic | shares	8,113,263
Weighted average ordinary shares outstanding, Diluted | shares	8,113,263
Basic net loss per ordinary share | $ / shares	$ (0.39)
Diluted net income (loss) per ordinary share | $ / shares	$ (0.39)

STATEMENT OF CHANGES IN SHAREHO

STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY - USD ($)	Ordinary SharesClass A ordinary shares	Ordinary SharesClass B ordinary shares	Additional Paid-in Capital	Accumulated Deficit	Class A Redeemable Common Stock	Total
Balance at the beginning at May. 12, 2020	$ 0	$ 0	$ 0	$ 0		$ 0
Balance at the beginning (in shares) at May. 12, 2020	0	0
Net loss						(665,364)
Balance at the ending at Sep. 30, 2020						(26,929,291)
Balance at the beginning at May. 12, 2020	$ 0	$ 0	0	0		0
Balance at the beginning (in shares) at May. 12, 2020	0	0
Issuance of Class B ordinary shares to Sponsor		$ 863	24,137			25,000
Issuance of Class B ordinary shares to Sponsor (in shares)		8,625,000
Excess of cash received over fair value of private placement warrants			1,654,167			1,654,167
Forfeited Class B ordinary shares		$ (100)				(100)
Forfeited of Class B ordinary shares (in shares)		(992,425)
Accretion of Class A ordinary Shares to redemption amount			$ (1,678,304)	(26,450,296)	$ 28,128,600	(28,128,600)
Net loss				(8,766,527)		(8,766,527)
Balance at the ending at Dec. 31, 2020		$ 763		$ (35,216,823)		$ (35,216,060)
Balance at the ending (in shares) at Dec. 31, 2020		7,632,575

STATEMENT OF CASH FLOWS

STATEMENT OF CASH FLOWS	8 Months Ended
	Dec. 31, 2020USD ($)
Cash Flows from Operating Activities:
Net loss	$ (8,766,527)
Adjustments to reconcile net loss to net cash used in operating activities:
Income earned on investments in Trust Account	(8,293)
General and administrative expenses funded with note payable to related party	12,232
Change in fair value of warrant liabilities	7,852,756
Transactions allocated to warrant liabilities	677,570
Changes in operating assets and liabilities:
Prepaid expenses	(187,865)
Accounts payable	155,683
Accrued expenses	(74,781)
Net cash used in operating activities	(339,225)
Cash Flows from Investing Activities:
Cash deposited in Trust Account	(305,303,010)
Net cash used in investing activities	(305,303,010)
Cash Flows from Financing Activities:
Repayment of note payable to related party	(132,713)
Proceeds received from initial public offering, gross	305,303,010
Proceeds received from private placement	8,106,060
Offering costs paid	(6,029,077)
Net cash provided by financing activities	307,247,280
Net change in cash	1,605,045
Cash - beginning of the period	0
Cash - ending of the period	1,605,045
Supplemental disclosure of non-cash investing and financing activities:
Offering costs paid in exchange for issuance of Class B ordinary shares to sponsor	25,000
Offering costs included in accrued expenses	75,000
Offering costs included in note payable	120,481
Deferred underwriting commissions	10,685,605
Initial measurement of warrants issued in connection with initial public offering and private placement accounted for as liabilities	$ 18,620,362

Description of Organization, Bu

Description of Organization, Business Operations and Basis of Presentation	8 Months Ended
	Dec. 31, 2020
Description of Organization, Business Operations and Basis of Presentation
Description of Organization, Business Operations and Basis of Presentation	Note 1—Description of Organization, Business Operations and Basis of Presentation Broadstone Acquisition Corp. (the “Company”) is a blank check company incorporated as a Cayman Islands exempted company on May 13, 2020. The Company was incorporated for the purpose of effecting a merger, share exchange, asset acquisition, share purchase, reorganization or similar business combination with one or more businesses that the Company has not yet identified (“Business Combination”). The Company is an emerging growth company and, as such, the Company is subject to all of the risks associated with emerging growth companies. As of December 31, 2020, the Company had not commenced any operations. All activity for the period from May 13, 2020 (inception) through December 31, 2020 relates to the Company’s formation and the initial public offering (“Initial Public Offering”) and since the closing of the Initial Public Offering, the search for a prospective initial Business Combination. The Company will not generate any operating revenues until after the completion of its initial Business Combination, at the earliest. The Company will generate non-operating income in the form of interest income on cash and cash equivalents from the proceeds derived from the Initial Public Offering. The Company has selected December 31 as its fiscal year end. The Company’s sponsor is Broadstone Sponsor LLP, a United Kingdom limited liability partnership (the “Sponsor”). The registration statement for the Initial Public Offering was declared effective on September 10, 2020. On September 15, 2020, the Company consummated the Initial Public Offering of 30,000,000 units (the “Units” and, with respect to the Class A ordinary shares included in the Units, the “Public Shares”), at $10.00 per Unit, generating gross proceeds of $300.0 million, and incurring offering costs of approximately $16.6 million, inclusive of approximately $10.5 million in deferred underwriting commissions (Note 5). The Company granted the underwriters in the Initial Public Offering a 45-day option to purchase up to 4,500,000 additional Units to cover over-allotments, if any. On October 14, 2020, the underwriters partially exercised the over-allotment option to purchase an additional 530,301 units (the “Over-Allotment Units”). On October 14, 2020, the Company completed the sale of the Over-Allotment Units to underwriters (the “Over-Allotment”), generating gross proceeds of approximately $5.3 million, and incurred additional offering costs of approximately $292,000 in underwriting fees (inclusive of approximately $186,000 in deferred underwriting commissions). Simultaneously with the closing of the Initial Public Offering, the Company consummated the private placement (“Private Placement”) of 8,000,000 warrants (each, a “Private Placement Warrant” and collectively, the “Private Placement Warrants”) to the Sponsor, each exercisable to purchase one Class A ordinary share at $11.50 per share, at a price of $1.00 per Private Placement Warrant, generating gross proceeds to the Company of approximately $8.0 million (Note 4). Simultaneously with the closing of the Over-Allotment Units, on October 14, 2020, the Company consummated the second closing of the Private Placement, resulting in the purchase of an aggregate of an additional 106,060 Private Placement Warrants by the Sponsor, generating gross proceeds to the Company of approximately $106,060. Upon the closing of the Initial Public Offering, the Over-Allotment and the Private Placement, $305.3 million ($10.00 per Unit) of the net proceeds of the Initial Public Offering and certain of the proceeds of the Private Placement were placed in a non-interest bearing trust account (“Trust Account”) located in the United States with Continental Stock Transfer & Trust Company acting as trustee. The net proceeds are not yet invested. If, in the future, the proceeds are held in an interest-bearing account, then the net proceeds may be invested only in United States “government securities” within the meaning of Section 2(a)(16) of the Investment Company Act of 1940, as amended, (the “Investment Company Act”) having a maturity of 185 days or less or in money market funds meeting certain conditions under Rule 2a-7 promulgated under the Investment Company Act which invest only in direct U.S. government treasury obligations, until the earlier of: (i) the completion of a Business Combination and (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 Private Placement Warrants, although substantially all of the net proceeds are intended to be applied generally toward consummating a Business Combination. There is no assurance that the Company will be able to complete a Business Combination successfully. The Company must complete one or more initial Business Combinations having an aggregate fair market value of at least 80% of the assets held in the Trust Account (as defined below) (excluding the deferred underwriting commissions and taxes payable on income earned on the Trust Account) at the time of the agreement to enter into the initial Business Combination. However, the Company will only complete a Business Combination if the post-transaction company owns or acquires 50% or more of the outstanding voting securities of the target or otherwise acquires a controlling interest in the target sufficient for it not to be required to register as an investment company under the Investment Company Act. The Company will provide holders (the “Public Shareholders”) of its Class A ordinary shares, par value $0.0001, sold in the Initial Public Offering (the “Public Shares”), with the opportunity to redeem all or a portion of their Public Shares upon the completion of a Business Combination either (i) in connection with a shareholder meeting called to approve the Business Combination or (ii) by means of a tender offer. The decision as to whether the Company will seek shareholder approval of a Business Combination or conduct a tender offer will be made by the Company, solely in its discretion. The Public Shareholders will be entitled to redeem their Public Shares for a pro rata portion of the amount then in the Trust Account (initially anticipated to be $10.00 per Public Share). The per-share amount to be distributed to Public Shareholders who redeem their Public Shares will not be reduced by the deferred underwriting commissions the Company will pay to the underwriters (as discussed in Note 5). These Public Shares will be classified as temporary equity upon the completion of the Initial Public Offering in accordance with the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” In such case, the Company will proceed with a Business Combination if the Company has net tangible assets of at least $5,000,001 and the approval of an ordinary resolution. If a shareholder vote is not required by law and the Company does not decide to hold a shareholder vote for business or other legal reasons, the Company will, pursuant to its Amended and Restated Memorandum and Articles of Association (the “Amended and Restated Memorandum and Articles of Association”), conduct the redemptions pursuant to the tender offer rules of the U.S. Securities and Exchange Commission (“SEC”) and file tender offer documents with the SEC prior to completing a Business Combination. If, however, shareholder approval of the transactions is required by law, or the Company decides to obtain shareholder approval for business or legal reasons, the Company will offer to redeem shares in conjunction with a proxy solicitation pursuant to the proxy rules and not pursuant to the tender offer rules. Additionally, each Public Shareholder may elect to redeem its Public Shares irrespective of whether it votes for or against the proposed transaction. If the Company seeks shareholder approval in connection with a Business Combination, the initial shareholders (as defined below) have agreed to vote their Founder Shares (as defined below in Note 4) and any Public Shares purchased during or after the Initial Public Offering in favor of a Business Combination. Subsequent to the consummation of the Initial Public Offering, the Company will adopt an insider trading policy which will require insiders to (i) refrain from purchasing shares during certain blackout periods and when they are in possession of any material non-public information and (ii) clear all trades with the Company’s legal counsel prior to execution. In addition, the initial shareholders have agreed to waive their redemption rights with respect to their Founder Shares and Public Shares in connection with the completion of a Business Combination. Notwithstanding the foregoing, the Amended and Restated Memorandum and Articles of Association provide 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 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% or more of the Class A ordinary shares sold in the Initial Public Offering, without the prior consent of the Company. The Company’s Sponsor, officers and directors (the “initial shareholders”) agreed not to propose an amendment to the Amended and Restated Memorandum and Articles of Association (A) that would modify the substance or timing of the Company’s obligation to allow redemption in connection with its initial business combination or to redeem 100% of its Public Shares if the Company does not complete a Business Combination within 24 months from the closing of the Initial Public Offering, or September 15, 2022 (the “Combination Period”) or (B) with respect to any other provision relating to shareholders’ rights or pre-initial Business Combination activity, unless the Company provides the Public Shareholders with the opportunity to redeem their Class A ordinary shares in conjunction with any such amendment. If the Company is unable to complete a Business Combination within the Combination Period, the Company will (i) cease all operations except for the purpose of winding up, (ii) as promptly as reasonably possible but not more than ten then on deposit in the Trust Account, including interest (which interest shall be net of taxes payable and up to $100,000 of interest to pay dissolution expenses), divided by the number of then issued and outstanding Public Shares, which redemption will completely extinguish Public Shareholders’ rights as shareholders (including the right to receive further liquidation distributions, if any) and (iii) as promptly as reasonably possible following such redemption, subject to the approval of the remaining shareholders and the board of directors, liquidate and dissolve, subject in each case to the Company’s obligations under Cayman Islands law to provide for claims of creditors and other requirements of applicable law. The Sponsor, officers and directors have agreed to waive their liquidation rights with respect to the Founder Shares if the Company fails to complete a Business Combination within the Combination Period. However, if the initial shareholders or members of the Company’s management team acquire Public Shares in or after the Initial Public Offering, they will be entitled to liquidating distributions from the Trust Account with respect to such Public Shares if the Company fails to complete a Business Combination within the Combination Period. The underwriters have agreed to waive their rights to their deferred underwriting commission (see Note 5) held in the Trust Account in the event the Company does not complete a Business Combination within the Combination Period and, in such event, such amount will be included with the other funds held in the Trust Account that will be available to fund the redemption of the Public Shares. In the event of such distribution, it is possible that the per share value of the residual assets remaining available for distribution (including Trust Account assets) will be only $10.00 per share initially held in the Trust Account. 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 amount of funds in the Trust Account. 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 for 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. Basis of Presentation The accompanying financial statements are presented in U.S. dollars, in conformity with accounting principles generally accepted in the United States of America (“GAAP”) for financial information and pursuant to the rules and regulations of the SEC. As described in the Company’s Form 8-K filed on November 22, 2021 and in Note 2—Restatement of Previously Issued Financial Statements, the Company’s financial statements as of and for the period from May 13, 2020 (inception) through December 31, 2020, and the unaudited interim financial statements as of September 30, 2020, and for the three months ended September 30, 2020, and the period from May 13, 2020 (inception) through September 30, 2020 (collectively, the “2020 Affected Periods”), are restated in this Annual Report on Form 10-K/A (Amendment No. 2) (this “Annual Report”) to correct the misapplication of accounting guidance related to the Company’s Public Shares in the Company’s previously issued audited and unaudited condensed financial statements for such periods and related to the Company’s calculation of earings per share. The restated financial statements are indicated as “Restated” in the audited and accompanying notes, as applicable. See Note 2—Restatement of Previously Issued Financial Statements for further discussion. 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 of 2002, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder 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 an emerging growth 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 an 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 that is neither an emerging growth company nor an emerging growth company that has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. Risk and Uncertainties On January 30, 2020, the World Health Organization (“WHO”) announced a global health emergency because of a new strain of coronavirus (the “COVID-19 outbreak”). In March 2020, the WHO classified the COVID-19 outbreak as a pandemic, based on the rapid increase in exposure globally. The full impact of the COVID-19 outbreak continues to evolve. The impact of the COVID-19 outbreak on the Company’s results of operations, financial position and cash flows will depend on future developments, including the duration and spread of the outbreak and related advisories and restrictions. These developments and the impact of the COVID-19 outbreak on the financial markets and the overall economy are highly uncertain and cannot be predicted. If the financial markets and/or the overall economy are impacted for an extended period, the Company’s results of operations, financial position and cash flows may be materially adversely affected. Additionally, the Company’s ability to complete an Initial Business Combination may be materially adversely affected due to significant governmental measures being implemented to contain the COVID-19 outbreak or treat its impact, including travel restrictions, the shutdown of businesses and quarantines, among others, which may limit the Company’s ability to have meetings with potential investors or affect the ability of a potential target company’s personnel, vendors and service providers to negotiate and consummate an Initial Business Combination in a timely manner. The Company’s ability to consummate an Initial Business Combination may also be dependent on the ability to raise additional equity and debt financing, which may be impacted by the COVID-19 outbreak and the resulting market downturn. Liquidity and Capital Resources As of December 31, 2020, the Company had approximately $1.6 million in its operating bank account and working capital of approximately $1.6 million. To date, the Company’s liquidity needs have been satisfied through a payment of $25,000 from the Sponsor to cover certain expenses on behalf of the Company in exchange for the issuance of the Founder Shares (as defined in Note 4), a loan of approximately $133,000 pursuant to the Note issued to the Sponsor (Note 4) and the net proceeds from the consummation of the Private Placement not held in the Trust Account. The Company fully repaid the Note on September 15, 2020. In addition, in order to finance transaction costs in connection with a Business Combination, the Company’s officers, directors and Initial Shareholders may, but are not obligated to, provide the Company Working Capital Loans (see Note 5). To date, there were no amounts outstanding under any Working Capital Loans. The Company will be using funds held outside of the Trust Account for paying existing accounts payable, identifying and evaluating prospective initial Business Combination candidates, performing due diligence on prospective target businesses, paying for travel expenditures, selecting the target business to merge with or acquire, and structuring, negotiating and consummating the Business Combination. Management continues to evaluate the impact of the COVID-19 pandemic and has concluded that the specific impact is not readily determinable as of the date of the financial statements. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Restatement of Previously Issue

Restatement of Previously Issued Financial Statements	8 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 concluded it should restate its previously issued financial statements by amending Amendment No. 1 to its Annual Report on Form 10-K/A, filed with the SEC on June 10, 2021, to classify all Class A ordinary shares subject to possible redemption in temporary equity. In accordance with the SEC and its staff’s guidance on redeemable equity instruments, ASC 480, paragraph 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. The Company had previously classified a portion of its Class A ordinary shares in permanent equity, or total shareholders’ equity. Although the Company did not specify a maximum redemption threshold, its charter currently provides that, the Company will not redeem its public shares in an amount that would cause its net tangible assets to be less than $5,000,001. Previously, the Company did not consider redeemable shares classified as temporary equity as part of net tangible assets. Effective with these financial statements, the Company revised this interpretation to include temporary equity in net tangible assets. Also, in connection with the change in presentation for the Class A ordinary shares subject to possible redemption, the Company also restated its earnings per share calculation to allocate income and losses shared pro rata between the two classes of shares. This presentation contemplates a Business Combination as the most likely outcome, in which case, both classes of shares share pro rata in the income and losses of the Company. As a result, the Company restated its previously filed financial statements to present all redeemable Class A ordinary shares as temporary equity and to recognize accretion from the initial book value to redemption value at the time of its Initial Public Offering and in accordance with ASC 480. The Company’s previously filed financial statements that contained the error were initially reported in the Company’s Form 8-K filed with the SEC on September 21, 2020 (the “Post-IPO Balance Sheet”), the Company’s Form 10-Q for the quarterly period ended September 30, 2020, the Company’s Form 8-K filed with the SEC on October 20, 2020 (the “As Adjusted Balance Sheet”) for partial exercise of over-allotment option by the underwriters, and the Company's Annual Report on 10-K for the annual period ended December 31, 2020, which were previously restated in the Company's Amendment No. 1 to its Form 10-K/A as filed with the SEC on June 10, 2021, as well as the Form 10-Qs for the quarterly periods ended September 30, 2020 (the “Affected Period”). These financial statements restate the Company’s previously issued audited and unaudited financial statements covering the periods through December 31, 2020. The quarterly periods ended March 31, 2021 and June 30, 2021 will be restated in the Company’s Form 10-Q for the quarterly period ended September 30, 2021. Please see Note 3, Note 7 and Note 8, which have been updated to reflect the restatement of the financials contained in this Annual Report. Subsequent to our previously issued Form 10-K/A on June 10, 2021, in connection with the Company’s assessment of going concern considerations in accordance with FASB’s Accounting Standards Update (“ASU”) 2014-15, “Disclosures of Uncertainties about an Entity’s Ability to Continue as a Going Concern,” management has determined that if the Company is unable to complete a Business Combination by September 15, 2022, then the Company will cease all operations except for the purpose of liquidating. The date for mandatory liquidation and subsequent dissolution as well as the Company’s current cash balance and working capital deficit raise substantial doubt about the Company’s ability to continue as a going concern. No adjustments have been made to the carrying amounts of assets or liabilities should the Company be required to liquidate after September 15, 2022. The Company intends to complete a Business Combination before the mandatory liquidation date. The following tables summarize the effect of the restatement on each financial statement line item as of the dates and for the period indicated: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ As Reported ​ ​ ​ ​ ​ ​ ​ ​ As Previously ​ ​ ​ ​ ​ ​ ​ Restated in ​ ​ ​ ​ ​ ​ 10 K/A Amendment ​ ​ ​ ​ ​ ​ ​ ​ No. 1 ​ Adjustment ​ As Restated Balance Sheet as of September 15, 2020 ​ ​ ​ ​ ​ ​ ​ ​ ​ Class A ordinary shares subject to possible redemption ​ $ 268,023,290 ​ $ 31,976,710 ​ $ 300,000,000 Class A ordinary shares ​ 320 ​ (320) ​ — Additional paid-in capital ​ 5,711,600 ​ (5,711,600) ​ — Accumulated deficit ​ ​ (712,775) ​ ​ (26,264,790) ​ ​ (26,977,565) Total shareholders’ equity (deficit) ​ $ 5,000,008 ​ $ (31,976,710) ​ $ (26,976,702) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance Sheet as of September 30, 2020 (unaudited) ​ ​ ​ ​ ​ ​ ​ ​ ​ Class A ordinary shares subject to possible redemption ​ $ 268,070,700 ​ $ 31,929,300 ​ $ 300,000,000 Class A ordinary shares ​ 319 ​ (319) ​ — Additional paid-in capital ​ 5,664,191 ​ (5,664,191) ​ — Retained earnings (accumulated deficit) ​ ​ (665,364) ​ ​ (26,264,790) ​ ​ (26,930,154) Total shareholders’ equity (deficit) ​ $ 5,000,009 ​ $ (31,929,300) ​ $ (26,929,291) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance Sheet as of October 14, 2020 (unaudited) ​ ​ ​ Class A ordinary shares subject to possible redemption ​ $ 272,992,338 ​ $ 32,310,672 ​ $ 305,303,010 Class A ordinary shares ​ 324 ​ (324) ​ — Additional paid-in capital ​ 5,859,953 ​ (5,859,953) ​ — Retained earnings (accumulated deficit) ​ ​ (861,137) ​ ​ (26,450,395) ​ ​ (27,311,532) Total shareholders’ equity (deficit) ​ $ 5,000,003 ​ $ (32,310,672) ​ $ (27,310,669) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance Sheet as of December 31, 2020 ​ ​ ​ Class A ordinary shares subject to possible redemption ​ $ 265,086,944 ​ $ 40,216,066 ​ $ 305,303,010 Class A ordinary shares ​ 402 ​ (402) ​ — Additional paid-in capital ​ 13,765,368 ​ (13,765,368) ​ — Retained earnings (accumulated deficit) ​ ​ (8,766,527) ​ ​ (26,450,296) ​ ​ (35,216,823) Total shareholders’ equity (deficit) ​ $ 5,000,006 ​ $ (40,216,066) ​ $ (35,216,060) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Statement of Operations for the three months ended September 30, 2020 (unaudited) ​ ​ ​ ​ ​ ​ ​ ​ ​ Net loss ​ $ (654,632) ​ $ — ​ $ (654,632) Weighted average shares outstanding – Class A ​ ​ 30,000,000 ​ ​ (24,690,382) ​ ​ 5,309,618 Basic and diluted net loss per ordinary share – Class A ​ $ 0.00 ​ $ (0.05) ​ $ (0.05) Weighted average shares outstanding – Class B ​ ​ 8,625,000 ​ ​ — ​ ​ 8,625,000 Basic and diluted net loss per ordinary share – Class B ​ $ (0.01) ​ $ (0.04) ​ $ (0.05) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Statement of Operations for the period from May 13, 2020 (inception) through September 30, 2020 (unaudited) ​ ​ ​ ​ ​ ​ ​ ​ ​ Net loss ​ $ (665,364) ​ $ — ​ $ (665,364) Weighted average shares outstanding – Class A ​ ​ 30,000,000 ​ ​ (26,752,096) ​ ​ 3,247,904 Basic and diluted net loss per ordinary share – Class A ​ $ 0.00 ​ $ (0.06) ​ $ (0.06) Weighted average shares outstanding – Class B ​ ​ 8,625,000 ​ ​ (369,643) ​ ​ 8,255,357 Basic and diluted net loss per ordinary share – Class B ​ $ (0.01) ​ $ (0.05) ​ $ (0.06) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Statement of Operations for the period from May 13, 2020 (inception) through December 31, 2020 ​ ​ ​ Net loss ​ $ (8,766,527) ​ $ — ​ $ (8,766,527) Weighted average shares outstanding – Class A ​ ​ 30,387,905 ​ ​ (16,067,054) ​ ​ 14,320,851 Basic and diluted net loss per ordinary share – Class A ​ $ 0.00 ​ $ (0.39) ​ $ (0.39) Weighted average shares outstanding – Class B ​ ​ 7,539,714 ​ ​ 573,549 ​ ​ 8,113,263 Basic and diluted net loss per ordinary share – Class B ​ $ (1.16) ​ $ 0.77 ​ $ (0.39) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Statement of Cash Flows for the period from May 13, 2020 (inception) through September 30, 2020 ​ ​ ​ Supplemental disclosure of non-cash investing and financing activities: ​ ​ ​ ​ ​ ​ ​ ​ ​ Initial value of Class A ordinary shares subject to possible redemption ​ $ 267,994,700 ​ $ (267,994,700) ​ $ — Change in value of Class A ordinary shares subject to possible redemption ​ $ 76,000 ​ $ (76,000) ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Statement of Cash Flows for the period from May 13, 2020 (inception) through December 31, 2020 ​ ​ ​ ​ ​ ​ ​ ​ ​ Supplemental disclosure of non-cash investing and financing activities: ​ ​ ​ ​ ​ ​ Initial value of Class A ordinary shares subject to possible redemption ​ $ 268,023,290 ​ $ (268,023,290) ​ $ — Change in value of Class A ordinary shares subject to possible redemption ​ $ (2,936,346) ​ $ 2,936,346 ​ $ — ​

Summary of Significant Accounti

Summary of Significant Accounting Policies	8 Months Ended
	Dec. 31, 2020
Summary of Significant Accounting Policies
Summary of Significant Accounting Policies	Note 3—Summary of Significant Accounting Policies Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates. Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company had $305,311,303 in cash equivalents held in the Trust Account as of December 31, 2020. Investments Held in Trust Account The Company’s portfolio of investments held in trust is comprised solely of U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act, with a maturity of 185 days or less, or investments in money market funds that invest in U.S. government securities, or a combination thereof. The Company’s investments held in the Trust Account are classified as trading securities. Trading securities are presented on the balance sheet at fair value at the end of each reporting period. Gains and losses resulting from the change in fair value of these investments are included in income earned on investments in Trust Account in the accompanying statement of operations. The estimated fair values of investments held in the Trust Account are determined using available market information, other than for investments in open-ended money market funds with published daily net asset values (“NAV”), in which case the Company uses NAV as a practical expedient to fair value. The NAV on these investments is typically held constant at $1.00 per unit. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash accounts in a financial institution, which, at times, may exceed the Federal Depository Insurance Coverage of $250,000, and investments held in Trust Account. At December 31, 2020, the Company has not experienced losses on these accounts and management believes the Company is not exposed to significant risks on such accounts. Fair Value 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. U.S. 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 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. Fair Value of Financial Instruments As of December 31, 2020, the carrying values of cash, accounts payable and accrued expenses approximate their fair values due to the short-term nature of the instruments. As of December 31, 2020, the Company’s portfolio of investments held in the Trust Account is comprised entirely of investments in money market funds that invest in U.S. government securities. The Company uses NAV as a practical expedient to fair value for its investments in money market funds with published NAV. Offering Costs Associated with the Initial Public Offering The Company complies with the requirements of the ASC 340-10-S99-1 and SEC Staff Accounting Bulletin ("SAB") Topic 5A - "Expenses of Offering". Offering costs consist principally of professional and registration fees incurred through the balance sheet date that are related to the IPO and were charged to shareholders’ equity upon the completion of the IPO. Offering costs amounted to $16,935,162, of which $16,173,600 were charged to temporary equity upon the completion of the Initial Public Offering and $761,562 were charged as general and administrative expenses to the statement of operations. Warrant Liabilities The Company evaluated the Public Warrants and Private Placement Warrants (collectively, “Warrants”, which are discussed in Note 4, Note 7, Note 8 and Note 9) in accordance with ASC 815-40, “Derivatives and Hedging — Contracts in Entity’s Own Equity”, and concluded that a provision in the Warrant Agreement related to certain tender or exchange offers precludes the Warrants from being accounted for as components of equity. As the Warrants meet the definition of a derivative as contemplated in ASC 815, the Warrants are recorded as derivative liabilities on the Balance Sheet and measured at fair value at inception (on the date of the IPO) and at each reporting date in accordance with ASC 820, “Fair Value Measurement”, with changes in fair value recognized in the Statement of Operations in the period of change. Class A Ordinary Shares Subject to Possible Redemption The Company accounts for its Class A ordinary shares subject to possible redemption in accordance with the guidance in FASB ASC Topic 480 “Distinguishing Liabilities from Equity.” Class A ordinary shares subject to mandatory redemption (if any) are classified as liability instruments and are measured at fair value. Conditionally redeemable Class A ordinary shares (including Class A 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. The Company’s Class A ordinary shares feature certain redemption rights that are considered to be outside of the Company’s control and subject to the occurrence of uncertain future events. Accordingly, as of December 31, 2020, 30,530,301 Class A ordinary shares subject to possible redemption are presented as temporary equity, outside of the shareholders’ equity section of the Company’s balance sheet. Effective with the closing of the Initial Public Offering, the Company recognized the accretion from initial book value to redemption amount, which, resulted in charges against additional paid-in capital (to the extent available) and accumulated deficit. Components of Equity Upon the IPO, the Company issued Class A ordinary shares and Warrants. The Company allocated the proceeds received from the issuance using the with-and-without method. Under that method, the Company first allocated the proceeds to the Public Warrants based on their initial fair value measurement of $11,955,000 and then allocated the remaining proceeds, net of underwriting discounts and offering costs of $16,935,163, to the Class A ordinary shares. All of the 30,530,301 Class A ordinary shares are presented within temporary equity, as shares are subject to redemption upon the occurrence of events not solely within the Company’s control. Similarly, the Company first allocated the proceeds of the Private Placement Warrants based on their initial fair value measurement of $6,368,000 and then allocated the remaining proceeds of $1,654,167 to the Class A ordinary shares. Net Loss Per Ordinary Share he Company complies with accounting and disclosure requirements of FASB ASC Topic 260, “Earnings Per Share.” The Company has two classes of shares, which are referred to as Class A ordinary shares and Class B ordinary shares. Income and losses are shared pro rata between the two classes of shares. Net loss per ordinary share is calculated by dividing the net income (loss) by the weighted average of ordinary shares outstanding for the respective period. The Company did not consider the effect of the warrants issued in connection with the Initial Public Offering and the Private Placement to purchase an aggregate of 23,371,211 shares of ordinary shares in the calculation of diluted loss per share because their exercise is contingent upon future events and since their inclusion would be anti-dilutive under the treasury stock method. Accretion associated with the redeemable Class A ordinary shares is excluded from earnings per share as the redemption value approximates fair value. The following table reflects presents a reconciliation of the numerator and denominator used to compute basic and diluted net loss per share for each class of ordinary shares: ​ ​ ​ ​ ​ ​ ​ ​ ​ For the period ​ ​ From May 13, 2020 ​ ​ (inception) through ​ ​ December 31, 2020 ​ ​ Class A ​ Class B Basic and diluted net loss per ordinary share ​ ​ ​ ​ ​ ​ Numerator: ​ ​ ​ ​ ​ ​ Allocation of net loss, as adjusted ​ $ (5,596,126) ​ $ (3,170,401) Denominator: ​ ​ ​ ​ ​ ​ Basic and diluted weighted average shares outstanding ​ ​ 14,320,851 ​ ​ 8,113,263 Basic and diluted net loss per ordinary share ​ $ (0.39) ​ $ (0.39) ​ Income Taxes The Company follows the asset and liability method of accounting for income taxes under FASB ASC Topic 740, “ Income Taxes FASB 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. There were no unrecognized tax benefits as of December 31, 2020. 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 as income tax expense. There were no unrecognized tax benefits and no amounts were accrued for interest and penalties for the period from May 13, 2020 (inception) through December 31, 2020. 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 U.S. federal, U.S. state or 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 U.S. federal, U.S. state and foreign tax laws. There is currently no taxation imposed on income by the Government of the Cayman Islands. In accordance with Cayman federal income tax regulations, income taxes are not levied on the Company. Consequently, deferred tax assets and income taxes are not reflected in the Company’s financial statements. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months. 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	8 Months Ended
	Dec. 31, 2020
Initial Public Offering
Initial Public Offering	Note 4—Initial Public Offering On September 15, 2020, the Company consummated the Initial Public Offering of 30,000,000 Units, at $10.00 per Unit, generating gross proceeds of $300.0 million, and incurring offering costs of approximately $16.6 million, inclusive of approximately $10.5 million in deferred underwriting commissions. On October 14, 2020, the Company completed the sale of the Over-Allotment Units to the underwriters, generating gross proceeds of approximately $5.3 million, and incurred additional offering costs of approximately $292,000 in underwriting fees (inclusive of approximately $186,000 in deferred underwriting commissions). Each Unit consists of one Class A ordinary share, par value $0.0001 per share, and one-half of one redeemable warrant (each, a “Public Warrant”). Each whole Public Warrant entitles the holder to purchase one Class A ordinary share at a price of $11.50 per share, subject to adjustment (see Note 6).

Related Party Transactions

Related Party Transactions	8 Months Ended
	Dec. 31, 2020
Related Party Transactions
Related Party Transactions	Note 5—Related Party Transactions Founder Shares On May 19, 2020, the Sponsor paid $25,000, or approximately $0.003 per share, to cover certain offering costs of the Company in consideration for 8,625,000 Class B ordinary shares, par value $0.0001 per share (the “Founder Shares”). Up to 1,125,000 Founder Shares were subject to forfeiture to the extent that the over-allotment option was not exercised in full by the underwriters, so that the Founder Shares will represent 20.0% of the Company’s issued and outstanding shares after the Initial Public Offering. On October 14, 2020, the underwriters partially exercised the Unit Over-Allotment Option to purchase an additional 530,301 Units. The remaining over-allotment option expired unexercised on October 25, 2020; thus, the Company forfeited 992,425 Class B ordinary shares. The initial shareholders agreed, subject to limited exceptions, not to transfer, assign or sell any of their Founder Shares until the earlier to occur of (i) one year after the completion of the initial Business Combination or (ii) the date following the completion of the initial Business Combination on which the Company completes a liquidation, merger, share exchange or other similar transaction that results in all of the shareholders having the right to exchange their ordinary shares for cash, securities or other property. Notwithstanding the foregoing, if the closing price of the Class A ordinary shares equals or exceeds $12.00 per share (as adjusted for share sub-divisions, share capitalizations, reorganizations, recapitalizations and the like) for any 20 trading days within any 30-trading day period commencing at least 150 days after the initial Business Combination, the Founder Shares will be released from the lockup. Private Placement Warrants Simultaneously with the closing of the Initial Public Offering, the Company consummated the Private Placement of 8,000,000 Private Placement Warrants to the Sponsor, each exercisable to purchase one Class A ordinary share at $11.50 per share, at a price of $1.00 per Private Placement Warrant, generating gross proceeds to the Company of approximately $8.0 million. Simultaneously with the closing of the Over-Allotment Units, on October 14, 2020, the Company consummated the second closing of the Private Placement, resulting in the purchase of an aggregate of an additional 106,060 Private Placement Warrants by the Sponsor, generating gross proceeds to the Company of approximately $106,060. Each warrant is exercisable to purchase one Class A ordinary share at $11.50 per share. A portion of the proceeds from the Private Placement Warrants was 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 Private Placement Warrants will expire worthless. The Sponsor and the Company’s officers and directors agreed, subject to limited exceptions, not to transfer, assign or sell any of their Private Placement Warrants until 30 days after the completion of the initial Business Combination. Sponsor Loan On May 19, 2020, the Sponsor agreed to loan the Company up to $300,000 to cover expenses related to the Initial Public Offering pursuant to a promissory note (the “Note”). This loan is non-interest bearing and payable upon the completion of the Initial Public Offering. The Company borrowed approximately $133,000 under the Note. The Company fully repaid this balance on September 15, 2020. Working Capital Loans In addition, in order to finance transaction costs in connection with a Business Combination, the Sponsor or an affiliate of the Sponsor, or certain of the Company’s officers and directors, may, but are not obligated to, loan the Company funds as may be required (“Working Capital Loans”). If the Company completes a Business Combination, the Company will repay the Working Capital Loans. In the event that a Business Combination does not close, the Company may use a portion of proceeds held outside the Trust Account to repay the Working Capital Loans but no proceeds held in the Trust Account would be used to repay the Working Capital Loans. Except for the foregoing, the terms of such Working Capital Loans, if any, have not been determined and no written agreements exist with respect to such loans. The Working Capital Loans would either be repaid upon consummation of a Business Combination, without interest, or, at the lender’s discretion, up to $1.5 million of such Working Capital Loans may be convertible into private placement warrants at a price of $1.00 per warrant. To-date, the Company has no borrowings under any Working Capital Loans. Administrative Support Agreement Commencing on the date the Company’s securities are first listed on the New York Stock Exchange, the Company agreed to pay the Sponsor a total of $10,000 per month for office space, utilities, secretarial and administrative support services provided to members of the Company’s management team. Upon completion of the initial Business Combination or the Company’s liquidation, the Company will cease paying these monthly fees. The Company recognized $37,000 in connection with such services for the period from May 13, 2020 (inception) through December 31, 2020 in general and administrative expenses in the accompanying statement of operations.

Commitments and Contingencies

Commitments and Contingencies	8 Months Ended
	Dec. 31, 2020
Commitments and Contingencies.
Commitments and Contingencies	Note 6—Commitments and Contingencies Registration Rights The holders of Founder Shares, Private Placement Warrants, and securities that may be issued upon conversion of Working Capital Loans, if any, are entitled to registration rights pursuant to a registration rights agreement. These holders will be entitled to make up to three demands, excluding short form demands, that the Company register such securities. In addition, these holders will have certain “piggy-back” registration rights with respect to registration statements filed subsequent to the completion of the initial Business Combination. The Company will bear the expenses incurred in connection with the filing of any such registration statements. Underwriting Agreement The Company granted the underwriters a 45-day option from the date of the final prospectus relating to the Initial Public Offering to purchase up to 4,500,000 additional Units to cover over-allotments, if any, at the Initial Public Offering price less the underwriting discounts and commissions. On October 14, 2020, the Underwriters partially exercised the over-allotment option to purchase an additional 530,301 Over-Allotment Units. The remaining over-allotment option expired unexercised on October 25, 2020. The underwriters were entitled to an underwriting discount of $0.20 per unit, or $6.0 million and approximately $0.1 million in the aggregate, paid upon the closing of the Initial Public Offering in September 2020 and the Over-Allotment in October 2020, respectively. The underwriters reimbursed $390,000 to the Company to reimburse certain expenses in connection with the Initial Public Offering. In addition, $0.35 per unit, or approximately $10.7 million in the aggregate, will be payable to the underwriters for deferred underwriting commissions. The deferred fee will become payable to the underwriters from the amounts held in the Trust Account solely in the event that the Company completes a Business Combination, subject to the terms of the underwriting agreement.

Shareholders' Deficit

Shareholders' Deficit	8 Months Ended
	Dec. 31, 2020
Shareholders' Deficit
Shareholders' Deficit	Note 7—Shareholders’ Deficit Preference Shares The Company is authorized to issue 1,000,000 preference shares with a par value of $0.0001 per share and with such designations, voting and other rights and preferences as may be determined from time to time by the Company’s board of directors. As of December 31, 2020, there were no preference shares issued or outstanding Class A Ordinary Shares The Company is authorized to issue 200,000,000 Class A ordinary shares with a par value of $0.0001 per share. As of December 31, 2020, there were 30,530,301 Class A ordinary shares issued and outstanding. Of the outstanding Class B Ordinary Shares   The Company is authorized to issue 20,000,000 Class B ordinary shares with a par value of $0.0001 per share. Holders are entitled to one vote for each Class B ordinary share. As of December 31, 2020, there were 7,632,575 Class B ordinary shares issued and outstanding Holders of the Class A ordinary shares and holders of the Class B ordinary shares will vote together as a single class on all matters submitted to a vote of the Company’s shareholders, except as required by law or stock exchange rule; provided that only holders of the Class B ordinary shares have the right to vote on the appointment of the Company’s directors prior to the initial Business Combination. The Class B ordinary shares will automatically convert into Class A ordinary shares at the time of the initial Business Combination on a one-for-one basis (as adjusted). In the case that additional Class A ordinary shares or equity-linked securities are issued or deemed issued in connection with the initial Business Combination, the number of Class A ordinary shares issuable upon conversion of all Founder Shares will equal, in the aggregate, 20% of the total upon conversion or exercise of any equity-linked securities or rights issued or deemed issued, by the Company in connection with or in relation to the consummation of the initial Business Combination, excluding any Class A ordinary shares or equity-linked securities exercisable for or convertible into Class A ordinary shares issued, or to be issued, to any seller in the initial Business Combination and any Private Placement Warrants issued to the Sponsor, officers or directors upon conversion of Working Capital Loans; provided that such conversion of Founder Shares will never occur on a less than one-for-one basis.

Class A Ordinary Shares Subject

Class A Ordinary Shares Subject to Possible Redemption	8 Months Ended
	Dec. 31, 2020
Class A Ordinary Shares Subject to Possible Redemption
Class A Ordinary Shares Subject to Possible Redemption	Note 8—Class A Ordinary Shares Subject to Possible Redemption The Company’s Class A ordinary shares feature certain redemption rights that are considered to be outside of the Company’s control and subject to the occurrence of future events. The Company is authorized to issue 200,000,000 shares of Class A ordinary shares with a par value of $0.0001 per share. Holders of the Company’s Class A ordinary shares are entitled to one vote for each share. As of December 31, 2020, there were 30,530,301 shares of Class A ordinary shares outstanding, which were all subject to possible redemption and classified outside of permanent equity in the balance sheets. The Class A ordinary shares subject to possible redemption reflected on the balance sheet is reconciled on the following table: ​ ​ ​ ​ ​ Gross Proceeds $ 305,303,010 Less: ​ Proceeds allocated to Public Warrants ​ (11,955,000) Class A Ordinary Shares issuance costs ​ (16,173,600) Add: ​ Accretion of carrying value to redemption value ​ 28,128,600 Class A Ordinary Shares subject to possible redemption at December 31, 2020 ​ $ 305,303,010 ​

Warrant Liabilities

Warrant Liabilities	8 Months Ended
	Dec. 31, 2020
Warrant Liabilities
Warrant Liabilities	Note 9—Warrant Liabilities The Public Warrants will become exercisable at $11.50 per share on the later of (a) 30 days after the completion of a Business Combination or (b) 12 months from the closing of the Initial Public Offering; provided in each case that the Company has an effective registration statement under the Securities Act covering the Class A ordinary shares issuable upon exercise of the warrants and a current prospectus relating to them is available (or the Company permits holders to exercise their warrants on a cashless basis and such cashless exercise is exempt from registration under the Securities Act). The Company has agreed that as soon as practicable, but in no event later than 15 business days after the closing of the initial Business Combination, the Company will use commercially reasonable efforts to file with the SEC a registration statement covering the Class A ordinary shares issuable upon exercise of the warrants and, following the effective date of the registration statement, the Company will use commercially reasonable efforts to maintain a current prospectus relating to those Class A ordinary shares until the warrants expire or are redeemed, as specified in the warrant agreement. If a registration statement covering the Class A ordinary shares issuable upon exercise of the warrants is not effective by the 60th business day after the closing of the initial Business Combination, warrant holders may, until such time as there is an effective registration statement and during any period when the Company will have failed to maintain an effective registration statement, exercise warrants on a “cashless basis” in accordance with Section 3(a)(9) of the Securities Act or another exemption. Notwithstanding the above, if the Class A ordinary shares are at the time of any exercise of a warrant not listed on a national securities exchange such that they satisfy the definition of a “covered security” under Section 18(b)(1) of the Securities Act, the Company may, at its option, require holders of Public Warrants who exercise their warrants to do so on a “cashless basis” in accordance with Section 3(a)(9) of the Securities Act and, in the event the Company so elects, it will not be required to file or maintain in effect a registration statement, and in the event the Company does not so elect, it will use commercially reasonable efforts to register or qualify the shares under applicable blue sky laws to the extent an exemption is not available. The warrants will expire five years after the completion of a Business Combination or earlier upon redemption or liquidation. The exercise price and number of shares issuable upon exercise of the warrants may be adjusted in certain circumstances including in the event of a share dividend or recapitalization, reorganization, merger or consolidation. In addition, if (x) the Company issues additional Class A ordinary shares or equity-linked securities for capital-raising purposes in connection with the closing of the initial Business Combination at an issue price or effective issue price of less than $9.20 per Class A ordinary share (with such issue price or effective issue price to be determined in good faith by the board of directors and, in the case of any such issuance to the initial shareholders or their affiliates, without taking into account any Founder Shares held by the initial shareholders or such affiliates, as applicable, prior to such issuance) (the “Newly Issued Price”), (y) the aggregate gross proceeds from such issuances represent more than 60% of the total equity proceeds, plus interest thereon, available for the funding of the initial Business Combination on the date of the consummation of the initial Business Combination (net of redemptions), and (z) the volume-weighted average trading price of the Class A ordinary shares during the 10-trading day period starting on the trading day prior to the day on which the Company consummates the initial Business Combination (such price, the “Market Value”) is below $9.20 per share, then the exercise price of the warrants will be adjusted (to the nearest cent) to be equal to 115% of the higher of the Market Value and the Newly Issued Price, the $18.00 per share redemption trigger price described below will be adjusted (to the nearest cent) to be equal to 180% of the higher of the Market Value and the Newly Issued Price, and the $10.00 per share redemption trigger price described below will be adjusted (to the nearest cent) to be equal to the higher of the Market Value and the Newly Issued Price”. The Private Placement Warrants are identical to the Public Warrants underlying the Units sold in the Initial Public Offering, except that the Private Placement Warrants and the ordinary shares issuable upon exercise of the Private Placement Warrants, so long as they are held by the Sponsor or its permitted transferees, (i) will not be redeemable by the Company, (ii) may not (including the Class A ordinary shares issuable upon exercise of these warrants), subject to certain limited exceptions, be transferred, assigned or sold by the holders until 30 days after the completion of the initial Business Combination, (iii) may be exercised by the holders on a cashless basis and (iv) will be entitled to registration rights. If the Private Placement Warrants are held by holders other than the Sponsor or its permitted transferees, the Private Placement Warrants will be redeemable by the Company and exercisable by the holders on the same basis as the Public Warrants. Once the warrants become exercisable, the Company may call the Public Warrants for redemption (except with respect to the Private Placement Warrants): ● in whole and not in part; ● at a price of $0.01 per warrant; ● upon a minimum of 30 days ’ prior written notice of redemption; and ● if, and only if, the last reported sale price (the “closing price”) of the Class A ordinary shares equals or exceeds $18.00 per share (as adjusted) for any 20 trading days within a 30 -trading day period ending on the third trading day prior to the date on which the Company sends the notice of redemption to the warrant holders. In addition, once the warrants become exercisable, the Company may call but is not obligated to the warrants for redemption: ● in whole and not in part; ● at $0.10 per warrant upon a minimum of 30 days ’ prior written notice of redemption provided that holders will be able to exercise their warrants on a cashless basis prior to redemption and receive that number of Class A ordinary shares to be determined by reference to an agreed table based on the redemption date and the “fair market value” of the Class A ordinary shares; ● if, and only if, the closing price of the Class A ordinary shares equals or exceeds $10.00 per share (as adjusted) for any 20 trading days within the 30 -trading day period ending three trading days before the Company sends the notice of redemption to the warrant holders; and ● if the closing price of the Class A ordinary shares for any 20 trading days within a 30 -trading day period ending on the third trading day prior to the date on which the Company sends the notice of redemption to the warrant holders is less than $18.00 per share (as adjusted). The “fair market value” of the Class A ordinary shares for the above purpose shall mean the volume-weighted average price of the Class A ordinary shares during the 10 trading days immediately following the date on which the notice of redemption is sent to the holders of warrants. In no event will the warrants be exercisable in connection with this redemption feature for more than 0.361 Class A ordinary shares per warrant (subject to adjustment). 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. Additionally, in no event will the Company be required to net cash settle any Warrants. If the Company is unable to complete the initial 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.

Fair Value Measurements

Fair Value Measurements	8 Months Ended
	Dec. 31, 2020
Fair Value Measurements
Fair Value Measurements	Note 10—Fair Value Measurements The following table presents information about the Company’s assets that are measured at fair value on a recurring basis at December 31, 2020, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value: ​ ​ ​ ​ ​ ​ ​ Description Level December 31, 2020 Assets: ​ ​ ​ ​ ​ Marketable securities held in Trust Account (1) 1 ​ $ 305,311,303 Liabilities: ​ ​ ​ ​ ​ Private Placement Warrants (2) 2 ​ 9,078,787 Public Warrants (2) 1 ​ 17,096,969 (1) The fair value of the marketable securities held in Trust account approximates the carrying amount primarily due to their short-term nature. (2) Measured at fair value on a recurring basis. Warrants The Warrants are 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 Statement of Operations. Initial Measurement The Company established the initial fair value for the Warrants on September 15, 2020, the date of the Company’s Initial Public Offering, using a Binomial Lattice based approach for both the Public Warrants and the Private Placement Warrants. Specifically, the Cox-Rubenstein-Ross (“CRR”) methodology of constructing lattice models. The Company allocated the proceeds received from (i) the sale of Units (which is inclusive of one share of Class A ordinary shares and one The key inputs into the Lattice simulation model for the Private Placement Warrants and Public Warrants were as follows at initial measurement: ​ ​ ​ ​ ​ ​ ​ September 15, ​ ​ 2020 ​ ​ (Initial Input ​ Measurement) Risk-free interest rate ​ 0.28 % Expected term (years) ​ 5.19 ​ Expected volatility ​ 16.0 % Exercise price ​ $ 11.50 ​ Fair value of Units ​ $ 9.60 ​ ​ The Company’s use of a Binomial Lattice based approach required the use of subjective assumptions: ● The risk-free interest rate assumption was based on the five-year U.S. Treasury rate, which was commensurate with the contractual term of the Warrants, which expire on the earlier of (i) five years after the completion of the initial business combination and (ii) upon redemption or liquidation. An increase in the risk-free interest rate, in isolation, would result in an increase in the fair value measurement of the warrant liabilities and vice versa. ● The expected term was determined to be slightly over five years , in-line with a typical equity investor assumed holding period ● The expected volatility assumption was based on the implied volatility from a set of comparable publicly-traded warrants as determined based on the size and proximity of business combinations by similar special purpose acquisition companies. An increase in the expected volatility, in isolation, would result in an increase in the fair value measurement of the warrant liabilities and vice versa. ● The fair value of the Units, which each consist of one Class A ordinary share and one -third of one Public Warrant, represents the closing price on the measurement date as observed from the ticker BSN.U. Based on the applied volatility assumption and the expected term to a business combination noted above, the Company determined that the risk-neutral probability of exceeding the $18.00 redemption value by the start of the exercise period for the Warrants resulted in a nominal difference in value between the Public Warrants and Private Placement Warrants across the valuation dates utilized in the Binomial Lattice based approach. Therefore, the resulting valuations for the two classes of Warrants were determined to be approximately the same. On September 15, 2020, the Private Placement Warrants and Public Warrants were determined to be $0.797 and $0.796 per warrant, respectively. The aggregate values were $6.4 million for the Private Placement Warrants and $12.0 million for the Public Warrants. Subsequent Measurement The Warrants are measured at fair value on a recurring basis and were initially measured at fair value as Level 3 financial liabilities using a Binomial Lattice based approach as of the Company’s public offering date. The subsequent measurement of the Public Warrants as of December 31, 2020 are classified as Level 1 due to the use of an observable market quote in an active market under the ticker BSN.WS. As the transfer of Private Placement Warrants to anyone outside of a small group of individuals who are permitted transferees would result in the Private Placement Warrants having substantially the same terms as the Public Warrants, the Company determined that the fair value of each Private Placement Warrant is equivalent to that of each Public Warrant, with an insignificant adjustment for short-term marketability restrictions. As such, the Private Placement Warrants are classified as Level 2. As of December 31, 2020, the aggregate values of the Private Placement Warrants and Public Warrants were $9.1 million and $17.1 million, respectively. The following table presents the changes in the fair value of warrant liabilities: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Private ​ ​ Warrant ​ ​ Placement ​ Public ​ Liabilities Fair value as of May 13, 2020 (inception) ​ $ — ​ $ — ​ $ — Initial measurement on September 15, 2020 ​ 6,368,000 ​ 11,955,000 ​ 18,323,000 Initial measurement on October 14, 2020 ​ ​ 83,893 ​ ​ 209,469 ​ ​ 293,362 Change in valuation inputs or other assumptions (1) ​ 2,626,894 ​ 4,932,500 ​ 7,559,394 Fair value as of December 31, 2020 ​ $ 9,078,787 ​ $ 17,096,969 ​ $ 26,175,756 (1) Changes in valuation inputs or other assumptions are recognized in change in fair value of warrant liabilities in the Statement of Operations. (2) Transfers to/from Levels 1, 2 and 3 are recognized at the end of the reporting period. The estimated fair value of the Public Warrants transferred from a Level 3 measurement to a Level 1 measurement and the estimated fair value of the Private Placement Warrants transferred from a Level 3 measurement to a Level 2 measurement during the period ended December 31, 2020 when the Public Warrants were separately listed and traded. ​ ​

Subsequent Events

Subsequent Events	8 Months Ended
	Dec. 31, 2020
Subsequent Events
Subsequent Events	Note 11—Subsequent Events Management has evaluated subsequent events to determine if events or transactions occurring through June 9, 2021, the date the financial statements were issued, require potential adjustment to or disclosure in the financial statements and has concluded that all such events that would require recognition or disclosure have been recognized or disclosed.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	8 Months Ended
	Dec. 31, 2020
Summary of Significant Accounting Policies
Basis of Presentation	Basis of Presentation The accompanying financial statements are presented in U.S. dollars, in conformity with accounting principles generally accepted in the United States of America (“GAAP”) for financial information and pursuant to the rules and regulations of the SEC. As described in the Company’s Form 8-K filed on November 22, 2021 and in Note 2—Restatement of Previously Issued Financial Statements, the Company’s financial statements as of and for the period from May 13, 2020 (inception) through December 31, 2020, and the unaudited interim financial statements as of September 30, 2020, and for the three months ended September 30, 2020, and the period from May 13, 2020 (inception) through September 30, 2020 (collectively, the “2020 Affected Periods”), are restated in this Annual Report on Form 10-K/A (Amendment No. 2) (this “Annual Report”) to correct the misapplication of accounting guidance related to the Company’s Public Shares in the Company’s previously issued audited and unaudited condensed financial statements for such periods and related to the Company’s calculation of earings per share. The restated financial statements are indicated as “Restated” in the audited and accompanying notes, as applicable. See Note 2—Restatement of Previously Issued Financial Statements for further discussion.
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 of 2002, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder 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 an emerging growth 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 an 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 that is neither an emerging growth company nor an emerging growth company that has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.
Risk and Uncertainties	Risk and Uncertainties On January 30, 2020, the World Health Organization (“WHO”) announced a global health emergency because of a new strain of coronavirus (the “COVID-19 outbreak”). In March 2020, the WHO classified the COVID-19 outbreak as a pandemic, based on the rapid increase in exposure globally. The full impact of the COVID-19 outbreak continues to evolve. The impact of the COVID-19 outbreak on the Company’s results of operations, financial position and cash flows will depend on future developments, including the duration and spread of the outbreak and related advisories and restrictions. These developments and the impact of the COVID-19 outbreak on the financial markets and the overall economy are highly uncertain and cannot be predicted. If the financial markets and/or the overall economy are impacted for an extended period, the Company’s results of operations, financial position and cash flows may be materially adversely affected. Additionally, the Company’s ability to complete an Initial Business Combination may be materially adversely affected due to significant governmental measures being implemented to contain the COVID-19 outbreak or treat its impact, including travel restrictions, the shutdown of businesses and quarantines, among others, which may limit the Company’s ability to have meetings with potential investors or affect the ability of a potential target company’s personnel, vendors and service providers to negotiate and consummate an Initial Business Combination in a timely manner. The Company’s ability to consummate an Initial Business Combination may also be dependent on the ability to raise additional equity and debt financing, which may be impacted by the COVID-19 outbreak and the resulting market downturn.
Liquidity and Capital Resources	Liquidity and Capital Resources As of December 31, 2020, the Company had approximately $1.6 million in its operating bank account and working capital of approximately $1.6 million. To date, the Company’s liquidity needs have been satisfied through a payment of $25,000 from the Sponsor to cover certain expenses on behalf of the Company in exchange for the issuance of the Founder Shares (as defined in Note 4), a loan of approximately $133,000 pursuant to the Note issued to the Sponsor (Note 4) and the net proceeds from the consummation of the Private Placement not held in the Trust Account. The Company fully repaid the Note on September 15, 2020. In addition, in order to finance transaction costs in connection with a Business Combination, the Company’s officers, directors and Initial Shareholders may, but are not obligated to, provide the Company Working Capital Loans (see Note 5). To date, there were no amounts outstanding under any Working Capital Loans. The Company will be using funds held outside of the Trust Account for paying existing accounts payable, identifying and evaluating prospective initial Business Combination candidates, performing due diligence on prospective target businesses, paying for travel expenditures, selecting the target business to merge with or acquire, and structuring, negotiating and consummating the Business Combination. Management continues to evaluate the impact of the COVID-19 pandemic and has concluded that the specific impact is not readily determinable as of the date of the financial statements. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company had $305,311,303 in cash equivalents held in the Trust Account as of December 31, 2020.
Investments Held in Trust Account	Investments Held in Trust Account The Company’s portfolio of investments held in trust is comprised solely of U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act, with a maturity of 185 days or less, or investments in money market funds that invest in U.S. government securities, or a combination thereof. The Company’s investments held in the Trust Account are classified as trading securities. Trading securities are presented on the balance sheet at fair value at the end of each reporting period. Gains and losses resulting from the change in fair value of these investments are included in income earned on investments in Trust Account in the accompanying statement of operations. The estimated fair values of investments held in the Trust Account are determined using available market information, other than for investments in open-ended money market funds with published daily net asset values (“NAV”), in which case the Company uses NAV as a practical expedient to fair value. The NAV on these investments is typically held constant at $1.00 per unit.
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash accounts in a financial institution, which, at times, may exceed the Federal Depository Insurance Coverage of $250,000, and investments held in Trust Account. At December 31, 2020, the Company has not experienced losses on these accounts and management believes the Company is not exposed to significant risks on such accounts.
Fair Value	Fair Value 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. U.S. 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 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.
Fair Value of Financial Instruments	Fair Value of Financial Instruments As of December 31, 2020, the carrying values of cash, accounts payable and accrued expenses approximate their fair values due to the short-term nature of the instruments. As of December 31, 2020, the Company’s portfolio of investments held in the Trust Account is comprised entirely of investments in money market funds that invest in U.S. government securities. The Company uses NAV as a practical expedient to fair value for its investments in money market funds with published NAV.
Offering Costs Associated with the Initial Public Offering	Offering Costs Associated with the Initial Public Offering The Company complies with the requirements of the ASC 340-10-S99-1 and SEC Staff Accounting Bulletin ("SAB") Topic 5A - "Expenses of Offering". Offering costs consist principally of professional and registration fees incurred through the balance sheet date that are related to the IPO and were charged to shareholders’ equity upon the completion of the IPO. Offering costs amounted to $16,935,162, of which $16,173,600 were charged to temporary equity upon the completion of the Initial Public Offering and $761,562 were charged as general and administrative expenses to the statement of operations.
Warrant Liabilities	Warrant Liabilities The Company evaluated the Public Warrants and Private Placement Warrants (collectively, “Warrants”, which are discussed in Note 4, Note 7, Note 8 and Note 9) in accordance with ASC 815-40, “Derivatives and Hedging — Contracts in Entity’s Own Equity”, and concluded that a provision in the Warrant Agreement related to certain tender or exchange offers precludes the Warrants from being accounted for as components of equity. As the Warrants meet the definition of a derivative as contemplated in ASC 815, the Warrants are recorded as derivative liabilities on the Balance Sheet and measured at fair value at inception (on the date of the IPO) and at each reporting date in accordance with ASC 820, “Fair Value Measurement”, with changes in fair value recognized in the Statement of Operations in the period of change.
Class A Ordinary Shares Subject to Possible Redemption	Class A Ordinary Shares Subject to Possible Redemption The Company accounts for its Class A ordinary shares subject to possible redemption in accordance with the guidance in FASB ASC Topic 480 “Distinguishing Liabilities from Equity.” Class A ordinary shares subject to mandatory redemption (if any) are classified as liability instruments and are measured at fair value. Conditionally redeemable Class A ordinary shares (including Class A 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. The Company’s Class A ordinary shares feature certain redemption rights that are considered to be outside of the Company’s control and subject to the occurrence of uncertain future events. Accordingly, as of December 31, 2020, 30,530,301 Class A ordinary shares subject to possible redemption are presented as temporary equity, outside of the shareholders’ equity section of the Company’s balance sheet. Effective with the closing of the Initial Public Offering, the Company recognized the accretion from initial book value to redemption amount, which, resulted in charges against additional paid-in capital (to the extent available) and accumulated deficit.
Components of Equity	Components of Equity Upon the IPO, the Company issued Class A ordinary shares and Warrants. The Company allocated the proceeds received from the issuance using the with-and-without method. Under that method, the Company first allocated the proceeds to the Public Warrants based on their initial fair value measurement of $11,955,000 and then allocated the remaining proceeds, net of underwriting discounts and offering costs of $16,935,163, to the Class A ordinary shares. All of the 30,530,301 Class A ordinary shares are presented within temporary equity, as shares are subject to redemption upon the occurrence of events not solely within the Company’s control. Similarly, the Company first allocated the proceeds of the Private Placement Warrants based on their initial fair value measurement of $6,368,000 and then allocated the remaining proceeds of $1,654,167 to the Class A ordinary shares.
Net Loss Per Ordinary Share	Net Loss Per Ordinary Share he Company complies with accounting and disclosure requirements of FASB ASC Topic 260, “Earnings Per Share.” The Company has two classes of shares, which are referred to as Class A ordinary shares and Class B ordinary shares. Income and losses are shared pro rata between the two classes of shares. Net loss per ordinary share is calculated by dividing the net income (loss) by the weighted average of ordinary shares outstanding for the respective period. The Company did not consider the effect of the warrants issued in connection with the Initial Public Offering and the Private Placement to purchase an aggregate of 23,371,211 shares of ordinary shares in the calculation of diluted loss per share because their exercise is contingent upon future events and since their inclusion would be anti-dilutive under the treasury stock method. Accretion associated with the redeemable Class A ordinary shares is excluded from earnings per share as the redemption value approximates fair value. The following table reflects presents a reconciliation of the numerator and denominator used to compute basic and diluted net loss per share for each class of ordinary shares: ​ ​ ​ ​ ​ ​ ​ ​ ​ For the period ​ ​ From May 13, 2020 ​ ​ (inception) through ​ ​ December 31, 2020 ​ ​ Class A ​ Class B Basic and diluted net loss per ordinary share ​ ​ ​ ​ ​ ​ Numerator: ​ ​ ​ ​ ​ ​ Allocation of net loss, as adjusted ​ $ (5,596,126) ​ $ (3,170,401) Denominator: ​ ​ ​ ​ ​ ​ Basic and diluted weighted average shares outstanding ​ ​ 14,320,851 ​ ​ 8,113,263 Basic and diluted net loss per ordinary share ​ $ (0.39) ​ $ (0.39)
Income Taxes	Income Taxes The Company follows the asset and liability method of accounting for income taxes under FASB ASC Topic 740, “ Income Taxes FASB 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. There were no unrecognized tax benefits as of December 31, 2020. 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 as income tax expense. There were no unrecognized tax benefits and no amounts were accrued for interest and penalties for the period from May 13, 2020 (inception) through December 31, 2020. 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 U.S. federal, U.S. state or 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 U.S. federal, U.S. state and foreign tax laws. There is currently no taxation imposed on income by the Government of the Cayman Islands. In accordance with Cayman federal income tax regulations, income taxes are not levied on the Company. Consequently, deferred tax assets and income taxes are not reflected in the Company’s financial statements. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months.
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)	5 Months Ended
	Sep. 30, 2020
Restatement of Previously Issued Financial Statements
Summary of effect of the restatement on each financial statement	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ As Reported ​ ​ ​ ​ ​ ​ ​ ​ As Previously ​ ​ ​ ​ ​ ​ ​ Restated in ​ ​ ​ ​ ​ ​ 10 K/A Amendment ​ ​ ​ ​ ​ ​ ​ ​ No. 1 ​ Adjustment ​ As Restated Balance Sheet as of September 15, 2020 ​ ​ ​ ​ ​ ​ ​ ​ ​ Class A ordinary shares subject to possible redemption ​ $ 268,023,290 ​ $ 31,976,710 ​ $ 300,000,000 Class A ordinary shares ​ 320 ​ (320) ​ — Additional paid-in capital ​ 5,711,600 ​ (5,711,600) ​ — Accumulated deficit ​ ​ (712,775) ​ ​ (26,264,790) ​ ​ (26,977,565) Total shareholders’ equity (deficit) ​ $ 5,000,008 ​ $ (31,976,710) ​ $ (26,976,702) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance Sheet as of September 30, 2020 (unaudited) ​ ​ ​ ​ ​ ​ ​ ​ ​ Class A ordinary shares subject to possible redemption ​ $ 268,070,700 ​ $ 31,929,300 ​ $ 300,000,000 Class A ordinary shares ​ 319 ​ (319) ​ — Additional paid-in capital ​ 5,664,191 ​ (5,664,191) ​ — Retained earnings (accumulated deficit) ​ ​ (665,364) ​ ​ (26,264,790) ​ ​ (26,930,154) Total shareholders’ equity (deficit) ​ $ 5,000,009 ​ $ (31,929,300) ​ $ (26,929,291) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance Sheet as of October 14, 2020 (unaudited) ​ ​ ​ Class A ordinary shares subject to possible redemption ​ $ 272,992,338 ​ $ 32,310,672 ​ $ 305,303,010 Class A ordinary shares ​ 324 ​ (324) ​ — Additional paid-in capital ​ 5,859,953 ​ (5,859,953) ​ — Retained earnings (accumulated deficit) ​ ​ (861,137) ​ ​ (26,450,395) ​ ​ (27,311,532) Total shareholders’ equity (deficit) ​ $ 5,000,003 ​ $ (32,310,672) ​ $ (27,310,669) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance Sheet as of December 31, 2020 ​ ​ ​ Class A ordinary shares subject to possible redemption ​ $ 265,086,944 ​ $ 40,216,066 ​ $ 305,303,010 Class A ordinary shares ​ 402 ​ (402) ​ — Additional paid-in capital ​ 13,765,368 ​ (13,765,368) ​ — Retained earnings (accumulated deficit) ​ ​ (8,766,527) ​ ​ (26,450,296) ​ ​ (35,216,823) Total shareholders’ equity (deficit) ​ $ 5,000,006 ​ $ (40,216,066) ​ $ (35,216,060) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Statement of Operations for the three months ended September 30, 2020 (unaudited) ​ ​ ​ ​ ​ ​ ​ ​ ​ Net loss ​ $ (654,632) ​ $ — ​ $ (654,632) Weighted average shares outstanding – Class A ​ ​ 30,000,000 ​ ​ (24,690,382) ​ ​ 5,309,618 Basic and diluted net loss per ordinary share – Class A ​ $ 0.00 ​ $ (0.05) ​ $ (0.05) Weighted average shares outstanding – Class B ​ ​ 8,625,000 ​ ​ — ​ ​ 8,625,000 Basic and diluted net loss per ordinary share – Class B ​ $ (0.01) ​ $ (0.04) ​ $ (0.05) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Statement of Operations for the period from May 13, 2020 (inception) through September 30, 2020 (unaudited) ​ ​ ​ ​ ​ ​ ​ ​ ​ Net loss ​ $ (665,364) ​ $ — ​ $ (665,364) Weighted average shares outstanding – Class A ​ ​ 30,000,000 ​ ​ (26,752,096) ​ ​ 3,247,904 Basic and diluted net loss per ordinary share – Class A ​ $ 0.00 ​ $ (0.06) ​ $ (0.06) Weighted average shares outstanding – Class B ​ ​ 8,625,000 ​ ​ (369,643) ​ ​ 8,255,357 Basic and diluted net loss per ordinary share – Class B ​ $ (0.01) ​ $ (0.05) ​ $ (0.06) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Statement of Operations for the period from May 13, 2020 (inception) through December 31, 2020 ​ ​ ​ Net loss ​ $ (8,766,527) ​ $ — ​ $ (8,766,527) Weighted average shares outstanding – Class A ​ ​ 30,387,905 ​ ​ (16,067,054) ​ ​ 14,320,851 Basic and diluted net loss per ordinary share – Class A ​ $ 0.00 ​ $ (0.39) ​ $ (0.39) Weighted average shares outstanding – Class B ​ ​ 7,539,714 ​ ​ 573,549 ​ ​ 8,113,263 Basic and diluted net loss per ordinary share – Class B ​ $ (1.16) ​ $ 0.77 ​ $ (0.39) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Statement of Cash Flows for the period from May 13, 2020 (inception) through September 30, 2020 ​ ​ ​ Supplemental disclosure of non-cash investing and financing activities: ​ ​ ​ ​ ​ ​ ​ ​ ​ Initial value of Class A ordinary shares subject to possible redemption ​ $ 267,994,700 ​ $ (267,994,700) ​ $ — Change in value of Class A ordinary shares subject to possible redemption ​ $ 76,000 ​ $ (76,000) ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Statement of Cash Flows for the period from May 13, 2020 (inception) through December 31, 2020 ​ ​ ​ ​ ​ ​ ​ ​ ​ Supplemental disclosure of non-cash investing and financing activities: ​ ​ ​ ​ ​ ​ Initial value of Class A ordinary shares subject to possible redemption ​ $ 268,023,290 ​ $ (268,023,290) ​ $ — Change in value of Class A ordinary shares subject to possible redemption ​ $ (2,936,346) ​ $ 2,936,346 ​ $ —

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	8 Months Ended
	Dec. 31, 2020
Summary of Significant Accounting Policies
Schedule of basic and diluted net loss per ordinary share	​ ​ ​ ​ ​ ​ ​ ​ ​ For the period ​ ​ From May 13, 2020 ​ ​ (inception) through ​ ​ December 31, 2020 ​ ​ Class A ​ Class B Basic and diluted net loss per ordinary share ​ ​ ​ ​ ​ ​ Numerator: ​ ​ ​ ​ ​ ​ Allocation of net loss, as adjusted ​ $ (5,596,126) ​ $ (3,170,401) Denominator: ​ ​ ​ ​ ​ ​ Basic and diluted weighted average shares outstanding ​ ​ 14,320,851 ​ ​ 8,113,263 Basic and diluted net loss per ordinary share ​ $ (0.39) ​ $ (0.39)

Class A Ordinary Shares Subje_2

Class A Ordinary Shares Subject to Possible Redemption (Tables)	8 Months Ended
	Dec. 31, 2020
Class A Ordinary Shares Subject to Possible Redemption
Summary of reconciliation of ordinary shares subject to possible redemption	​ ​ ​ ​ ​ Gross Proceeds $ 305,303,010 Less: ​ Proceeds allocated to Public Warrants ​ (11,955,000) Class A Ordinary Shares issuance costs ​ (16,173,600) Add: ​ Accretion of carrying value to redemption value ​ 28,128,600 Class A Ordinary Shares subject to possible redemption at December 31, 2020 ​ $ 305,303,010

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	8 Months Ended
	Dec. 31, 2020
Fair Value Measurements
Schedule of assets that are measured at fair value on a recurring basis	​ ​ ​ ​ ​ ​ ​ Description Level December 31, 2020 Assets: ​ ​ ​ ​ ​ Marketable securities held in Trust Account (1) 1 ​ $ 305,311,303 Liabilities: ​ ​ ​ ​ ​ Private Placement Warrants (2) 2 ​ 9,078,787 Public Warrants (2) 1 ​ 17,096,969 (1) The fair value of the marketable securities held in Trust account approximates the carrying amount primarily due to their short-term nature. (2) Measured at fair value on a recurring basis.
Schedule of key inputs for warrants	​ ​ ​ ​ ​ ​ ​ September 15, ​ ​ 2020 ​ ​ (Initial Input ​ Measurement) Risk-free interest rate ​ 0.28 % Expected term (years) ​ 5.19 ​ Expected volatility ​ 16.0 % Exercise price ​ $ 11.50 ​ Fair value of Units ​ $ 9.60 ​
Schedule of changes in the fair value of warrant liabilities	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Private ​ ​ Warrant ​ ​ Placement ​ Public ​ Liabilities Fair value as of May 13, 2020 (inception) ​ $ — ​ $ — ​ $ — Initial measurement on September 15, 2020 ​ 6,368,000 ​ 11,955,000 ​ 18,323,000 Initial measurement on October 14, 2020 ​ ​ 83,893 ​ ​ 209,469 ​ ​ 293,362 Change in valuation inputs or other assumptions (1) ​ 2,626,894 ​ 4,932,500 ​ 7,559,394 Fair value as of December 31, 2020 ​ $ 9,078,787 ​ $ 17,096,969 ​ $ 26,175,756 (1) Changes in valuation inputs or other assumptions are recognized in change in fair value of warrant liabilities in the Statement of Operations. (2) Transfers to/from Levels 1, 2 and 3 are recognized at the end of the reporting period. The estimated fair value of the Public Warrants transferred from a Level 3 measurement to a Level 1 measurement and the estimated fair value of the Private Placement Warrants transferred from a Level 3 measurement to a Level 2 measurement during the period ended December 31, 2020 when the Public Warrants were separately listed and traded.

Description of Organization, _2

Description of Organization, Business Operations and Basis of Presentation (Details) - USD ($)	Oct. 14, 2020	Sep. 15, 2020	May 19, 2020	Dec. 31, 2020
Subsidiary, Sale of Stock [Line Items]
Offering cost				$ 6,029,077
Deferred underwriting commissions				10,685,605
Cash				1,600,000
Working capital deficit				1,600,000
Working Capital Loans
Subsidiary, Sale of Stock [Line Items]
Outstanding balance of related party note				0
Sponsor
Subsidiary, Sale of Stock [Line Items]
Proceeds from related party loan				133,000
Contribution from sponsor				$ 25,000
Class A ordinary shares
Subsidiary, Sale of Stock [Line Items]
Common stock, par value				$ 0.0001
IPO
Subsidiary, Sale of Stock [Line Items]
Number of shares issued		30,000,000
Share price		$ 10		$ 10
Gross proceeds	$ 5,300,000	$ 300,000,000		$ 305,300,000
Offering cost	292,000	16,600,000		$ 16,935,162
Deferred underwriting commissions	$ 186,000	$ 10,500,000
Percentage of aggregate fair market value of assets				80.00%
Ownership interest to be acquired on post-transaction company				50.00%
Per share value of residual assets in trust account				$ 10
Minimum net tangible assets upon consummation of business combination				$ 5,000,001
Maximum percentage of shares that can be redeemed without prior consent of the Company				15.00%
Percentage of shares of stock the Company is obligated to redeem without consummating a business combination				100.00%
Maturity term of U.S. government securities				185 days
Threshold trading days to redeem the shares				10 days
Interest to pay dissolution expenses				$ 100,000
IPO | Class A ordinary shares
Subsidiary, Sale of Stock [Line Items]
Exercise price of warrants (in dollars per share)				$ 11.50
Common stock, par value				$ 0.0001
Over-allotment option
Subsidiary, Sale of Stock [Line Items]
Number of shares issued		4,500,000		4,500,000
Number of shares agreed to issue	530,301
Private Placement
Subsidiary, Sale of Stock [Line Items]
Proceeds from issuance of warrants	$ 106,060	$ 8,000,000	$ 8,000,000
Number of warrants to purchase the shares issued (in shares)	106,060	8,000,000	8,000,000
Price of warrants		$ 1
Private Placement | Class A ordinary shares
Subsidiary, Sale of Stock [Line Items]
Exercise price of warrants (in dollars per share)		$ 11.50	$ 11.50

Restatement of Previously Iss_3

Restatement of Previously Issued Financial Statements (Details) - USD ($)	Dec. 31, 2020	Oct. 14, 2020	Sep. 30, 2020	Sep. 15, 2020	Sep. 30, 2020	Sep. 30, 2020	Dec. 31, 2020	May 12, 2020
BALANCE SHEET
Class A common stock subject to possible redemption	$ 305,303,010	$ 305,303,010	$ 300,000,000	$ 300,000,000
Accumulated deficit	(35,216,823)	(27,311,532)	(26,930,154)	(26,977,565)	$ (26,930,154)	$ (26,930,154)	$ (35,216,823)
Total Shareholders' Equity (Deficit)	(35,216,060)	(27,310,669)	(26,929,291)	(26,976,702)	(26,929,291)	(26,929,291)	(35,216,060)	$ 0
STATEMENTS OF OPERATIONS
Net loss					(654,632)	(665,364)	(8,766,527)
As Previously Reported
BALANCE SHEET
Class A common stock subject to possible redemption	265,086,944	272,992,338	268,070,700	268,023,290
Class A ordinary shares	402	324	319	320	319	319	402
Additional Paid in Capital	13,765,368	5,859,953	5,664,191	5,711,600	5,664,191	5,664,191	13,765,368
Accumulated deficit	(8,766,527)	(861,137)	(665,364)	(712,775)	(665,364)	(665,364)	(8,766,527)
Total Shareholders' Equity (Deficit)	5,000,006	5,000,003	5,000,009	5,000,008	5,000,009	5,000,009	5,000,006
STATEMENTS OF OPERATIONS
Net loss					(654,632)	(665,364)	(8,766,527)
Supplemental disclosure of non-cash investing and financing activities:
Initial classification of Class A ordinary shares subject to redemption						267,994,700	268,023,290
Change in value of Class A ordinary shares subject to redemption						76,000	(2,936,346)
Revision Adjustments
BALANCE SHEET
Class A common stock subject to possible redemption	40,216,066	32,310,672	31,929,300	31,976,710
Class A ordinary shares	(402)	(324)	(319)	(320)	(319)	(319)	(402)
Additional Paid in Capital	(13,765,368)	(5,859,953)	(5,664,191)	(5,711,600)	(5,664,191)	(5,664,191)	(13,765,368)
Accumulated deficit	(26,450,296)	(26,450,395)	(26,264,790)	(26,264,790)	(26,264,790)	(26,264,790)	(26,450,296)
Total Shareholders' Equity (Deficit)	(40,216,066)	$ (32,310,672)	$ (31,929,300)	$ (31,976,710)	$ (31,929,300)	(31,929,300)	(40,216,066)
Supplemental disclosure of non-cash investing and financing activities:
Initial classification of Class A ordinary shares subject to redemption						(267,994,700)	(268,023,290)
Change in value of Class A ordinary shares subject to redemption						$ (76,000)	$ 2,936,346
Class A ordinary shares
STATEMENTS OF OPERATIONS
Weighted average ordinary shares outstanding, Basic					5,309,618	3,247,904	14,320,851
Weighted average ordinary shares outstanding, Diluted					5,309,618	3,247,904	14,320,851
Basic net loss per ordinary share					$ (0.05)	$ (0.06)	$ (0.39)
Diluted income (loss) per ordinary share					$ (0.05)	$ (0.06)	$ (0.39)
Class A ordinary shares | As Previously Reported
STATEMENTS OF OPERATIONS
Weighted average ordinary shares outstanding, Basic					30,000,000	30,000,000	30,387,905
Weighted average ordinary shares outstanding, Diluted					30,000,000	30,000,000	30,387,905
Basic net loss per ordinary share					$ 0	$ 0	$ 0
Diluted income (loss) per ordinary share					$ 0	$ 0	$ 0
Class A ordinary shares | Revision Adjustments
STATEMENTS OF OPERATIONS
Weighted average ordinary shares outstanding, Basic					(24,690,382)	(26,752,096)	(16,067,054)
Weighted average ordinary shares outstanding, Diluted					(24,690,382)	(26,752,096)	(16,067,054)
Basic net loss per ordinary share					$ (0.05)	$ (0.06)	$ (0.39)
Diluted income (loss) per ordinary share					$ (0.05)	$ (0.06)	$ (0.39)
Class B ordinary shares
BALANCE SHEET
Class A ordinary shares	$ 763						$ 763
STATEMENTS OF OPERATIONS
Weighted average ordinary shares outstanding, Basic					8,625,000	8,255,357	8,113,263
Weighted average ordinary shares outstanding, Diluted					8,625,000	8,255,357	8,113,263
Basic net loss per ordinary share					$ (0.05)	$ (0.06)	$ (0.39)
Diluted income (loss) per ordinary share					$ (0.05)	$ (0.06)	$ (0.39)
Class B ordinary shares | As Previously Reported
STATEMENTS OF OPERATIONS
Weighted average ordinary shares outstanding, Basic					8,625,000	8,625,000	7,539,714
Weighted average ordinary shares outstanding, Diluted					8,625,000	8,625,000	7,539,714
Basic net loss per ordinary share					$ (0.01)	$ (0.01)	$ (1.16)
Diluted income (loss) per ordinary share					$ (0.01)	$ (0.01)	$ (1.16)
Class B ordinary shares | Revision Adjustments
STATEMENTS OF OPERATIONS
Weighted average ordinary shares outstanding, Basic					0	(369,643)	573,549
Weighted average ordinary shares outstanding, Diluted					0	(369,643)	573,549
Basic net loss per ordinary share					$ (0.04)	$ (0.05)	$ 0.77
Diluted income (loss) per ordinary share					$ (0.04)	$ (0.05)	$ 0.77

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - USD ($)	3 Months Ended	5 Months Ended	8 Months Ended
	Sep. 30, 2020	Sep. 30, 2020	Dec. 31, 2020
Subsidiary, Sale of Stock [Line Items]
Cash equivalents held in Trust Account			$ 305,311,303
Net Asset Value Per Share			$ 1
Federal Depository Insurance Coverage			$ 250,000
Unrecognized tax benefits			0
Amounts accrued for the payment of interest and penalties			$ 0
Earnings Per Share [Abstract]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount			23,371,211
Investment income earned in Trust Account			$ 8,293
Net Income (Loss) Attributable to Parent	$ (654,632)	$ (665,364)	(8,766,527)
General and administrative expenses			$ 922,064
Classification Of Stock To Temporary Equity Shares			30,530,301
IPO
Earnings Per Share [Abstract]
General and administrative expenses			$ 761,562
Offering costs charged to stockholder's equity			$ 16,173,600
Class A ordinary shares
Subsidiary, Sale of Stock [Line Items]
Share subject to possible redemption (in shares)			30,530,301
Shares subject to possible redemption (in shares)			30,530,301
Public Warrants | Class A ordinary shares
Earnings Per Share [Abstract]
Proceeds allocated to common stock			$ 16,935,163
Private Placement Warrants | Class A ordinary shares
Earnings Per Share [Abstract]
Proceeds allocated to common stock			$ 1,654,167

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Net Income (Loss) Per Ordinary Share (Details) - USD ($)	3 Months Ended	5 Months Ended	8 Months Ended
	Sep. 30, 2020	Sep. 30, 2020	Dec. 31, 2020
Class A ordinary shares
Numerator:
Allocation of net loss, as adjusted			$ (5,596,126)
Denominator:
Weighted average ordinary shares outstanding, Basic	5,309,618	3,247,904	14,320,851
Weighted average ordinary shares outstanding, Diluted	5,309,618	3,247,904	14,320,851
Basic net loss per ordinary share	$ (0.05)	$ (0.06)	$ (0.39)
Diluted income (loss) per ordinary share	$ (0.05)	$ (0.06)	$ (0.39)
Class B ordinary shares
Numerator:
Allocation of net loss, as adjusted			$ (3,170,401)
Denominator:
Weighted average ordinary shares outstanding, Basic	8,625,000	8,255,357	8,113,263
Weighted average ordinary shares outstanding, Diluted	8,625,000	8,255,357	8,113,263
Basic net loss per ordinary share	$ (0.05)	$ (0.06)	$ (0.39)
Diluted income (loss) per ordinary share	$ (0.05)	$ (0.06)	$ (0.39)

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Class A Ordinary Shares subject to possible redemption (Details)	8 Months Ended
	Dec. 31, 2020USD ($)
Temporary Equity [Abstract]
Accretion of carrying value to redemption value	$ 28,128,600

Initial Public Offering (Detail

Initial Public Offering (Details) - USD ($)	Oct. 14, 2020	Sep. 15, 2020	Dec. 31, 2020
Subsidiary, Sale of Stock [Line Items]
Offering cost			$ 6,029,077
Deferred underwriting commissions			$ 10,685,605
Number of warrants in a unit		0.33
Class A ordinary shares
Subsidiary, Sale of Stock [Line Items]
Common stock, par value			$ 0.0001
Number of shares in a unit		1
IPO
Subsidiary, Sale of Stock [Line Items]
Number of shares issued		30,000,000
Share price		$ 10	$ 10
Gross proceeds	$ 5,300,000	$ 300,000,000	$ 305,300,000
Offering cost	292,000	16,600,000	$ 16,935,162
Deferred underwriting commissions	$ 186,000	$ 10,500,000
IPO | Class A ordinary shares
Subsidiary, Sale of Stock [Line Items]
Common stock, par value			$ 0.0001
Number of shares in a unit			1
Number of warrants in a unit			1
Number of shares per warrant			1
Exercise price of warrants (in dollars per share)			$ 11.50

Related Party Transactions - Fo

Related Party Transactions - Founder share (Details)	Oct. 25, 2020shares	Oct. 14, 2020shares	May 19, 2020USD ($)item$ / sharesshares	Dec. 31, 2020USD ($)$ / shares
Related Party Transaction [Line Items]
Aggregate purchase price | $				$ 25,000
Class B ordinary shares
Related Party Transaction [Line Items]
Shares forfeited	992,425
Ordinary shares, par value | $ / shares				$ 0.0001
Class B ordinary shares | Founder | Sponsor
Related Party Transaction [Line Items]
Aggregate purchase price | $			$ 25,000
Share price | $ / shares			$ 0.003
Number of shares agreed to issue			8,625,000
Ordinary shares, par value | $ / shares			$ 0.0001
Maximum shares subject to forfeiture			1,125,000
Percentage of issued and outstanding shares after the Initial Public Offering collectively held by initial stockholders			20.00%
Threshold period for not to transfer, assign or sell any of their shares or warrants after the completion of the initial business combination			1 year
Stock price trigger to transfer, assign or sell any shares or warrants of the company, after the completion of the initial business combination (in dollars per share) | $ / shares			$ 12
Threshold trading days for transfer, assign or sale of shares or warrants, after the completion of the initial business combination | item			20
Threshold consecutive trading days for transfer, assign or sale of shares or warrants, after the completion of the initial business combination | item			30
Threshold period after the business combination in which the 20 trading days within any 30 trading day period commences			150 days
Over-allotment option
Related Party Transaction [Line Items]
Number of shares agreed to issue		530,301
Over-allotment option | Class B ordinary shares
Related Party Transaction [Line Items]
Number of shares agreed to issue		530,301

Related Party Transactions - Pr

Related Party Transactions - Private placement warrants (Details) - Private Placement - USD ($)	Oct. 14, 2020	Sep. 15, 2020	May 19, 2020
Related Party Transaction [Line Items]
Number of warrants to purchase the shares issued (in shares)	106,060	8,000,000	8,000,000
Price of warrants (in dollars per share)			$ 1
Proceeds from Issuance of Warrants	$ 106,060	$ 8,000,000	$ 8,000,000
Threshold Period For Not To Transfer, Assign Or Sell Any Shares Or Warrants After Completion Of Initial Business Combination			30 days
Class A ordinary shares
Related Party Transaction [Line Items]
Number of shares issuable per warrant (in shares)			1
Exercise price of warrants (in dollars per share)		$ 11.50	$ 11.50

Related Party Transactions - Sp

Related Party Transactions - Sponsor loan, Working capital loans, Administrative support agreement (Details) - USD ($)	May 19, 2020	Dec. 31, 2020
Sponsor
Related Party Transaction [Line Items]
Maximum borrowing capacity of related party promissory note	$ 300,000
Proceeds from related party loan	133,000
Working Capital Loans
Related Party Transaction [Line Items]
Maximum loans convertible into warrants	$ 1,500,000
Price of warrants (in dollars per share)	$ 1
Outstanding balance of related party note		$ 0
Administrative Support Agreement
Related Party Transaction [Line Items]
Expenses per month		10,000
Administrative Support Agreement | General and Administrative Expense [Member]
Related Party Transaction [Line Items]
Amount available for borrowings		$ 37,000

Commitments and Contingencies (

Commitments and Contingencies (Details)	Oct. 14, 2020shares	Sep. 15, 2020shares	Dec. 31, 2020USD ($)item$ / sharesshares
Subsidiary, Sale of Stock [Line Items]
Maximum number of demands for registration of securities | item			3
Cash underwriting discount per unit | $ / shares			$ 0.20
Payment of underwriter discount			$ 100,000
Reimbursement of certain expenses			$ 390,000
Deferred fee per unit | $ / shares			$ 0.35
Deferred underwriting fee payable			$ 10,700,000
Cash underwriting discount paid			$ 6,000,000
Over-allotment option
Subsidiary, Sale of Stock [Line Items]
Underwriting option period			45 days
Sale of units in initial public offering, gross (in shares ) | shares		4,500,000	4,500,000
Number of shares agreed to issue | shares	530,301
Class B ordinary shares
Subsidiary, Sale of Stock [Line Items]
Common stock, par value | $ / shares			$ 0.0001
Class B ordinary shares | Over-allotment option
Subsidiary, Sale of Stock [Line Items]
Number of shares agreed to issue | shares	530,301

Shareholders' Deficit - Preferr

Shareholders' Deficit - Preferred Stock (Details)	Dec. 31, 2020$ / sharesshares
Shareholders' Deficit
Preferred stock, shares authorized	1,000,000
Preferred stock, par value | $ / shares	$ 0.0001
Preferred stock, shares issued	0
Preferred stock, shares outstanding	0

Shareholders' Deficit - Common

Shareholders' Deficit - Common Stock (Details)	8 Months Ended
	Dec. 31, 2020$ / sharesshares
Class of Stock [Line Items]
Number of Class A common stock issued upon conversion of each share (in shares)	1
Class A ordinary shares
Class of Stock [Line Items]
Common stock, shares authorized	200,000,000
Common stock, par value | $ / shares	$ 0.0001
Common Stock Shares Outstanding Including Temporary Equity	30,530,301
Common Stock Shares Issued Including Temporary Equity	30,530,301
Temporary Equity, Shares Outstanding	30,530,301
Class B ordinary shares
Class of Stock [Line Items]
Common stock, shares authorized	20,000,000
Common stock, par value | $ / shares	$ 0.0001
Common stock, number of votes per share | $ / shares	$ 1
Common stock, shares issued	7,632,575
Common stock, shares outstanding	7,632,575
Common stock, shares subject to forfeiture, as a percent of issued and outstanding shares (as a percent)	20.00%
Number of common stock issuable pursuant to Initial Business Combination, as a percent of outstanding shares (in shares)	20.00%

Class A Ordinary Shares Subje_3

Class A Ordinary Shares Subject to Possible Redemption (Details)	8 Months Ended
	Dec. 31, 2020USD ($)$ / sharesshares
Temporary Equity [Line Items]
Accretion of Class A ordinary Shares to redemption amount	$ (28,128,600)
Class A ordinary shares
Temporary Equity [Line Items]
Common stock, par value | $ / shares	$ 0.0001
Common stock, shares authorized | shares	200,000,000
Share subject to possible redemption (in shares) | shares	30,530,301
Class A Redeemable Common Stock
Temporary Equity [Line Items]
Gross Proceeds	$ 305,303,010
Proceeds allocated to Public Warrants	(11,955,000)
Class A Ordinary Shares issuance costs	(16,173,600)
Accretion of Class A ordinary Shares to redemption amount	28,128,600
Class A Ordinary Shares subject to possible redemption at December 31, 2020	$ 305,303,010
Share subject to possible redemption (in shares) | shares	30,530,301
Non Redeemable ordinary shares
Temporary Equity [Line Items]
Common stock, par value | $ / shares	$ 0.0001
Common stock, shares authorized | shares	200,000,000
Common stock, number of votes per share | $ / shares	$ 1

Warrant Liabilities (Details)

Warrant Liabilities (Details) - $ / shares	8 Months Ended
	Dec. 31, 2020	Sep. 15, 2020
Class of Warrant or Right [Line Items]
Threshold trading days for calculating volume-weighted average price	10 days
Maximum redemption feature per warrant	0.361
Class A ordinary shares
Class of Warrant or Right [Line Items]
Threshold minimum percentage of gross proceeds on total equity proceeds (as a percent)	60.00%
Threshold trading days for calculating Market Value	10 days
Class A ordinary shares | Maximum
Class of Warrant or Right [Line Items]
Newly Issued Price (in dollars per share)	$ 9.20
Public Warrants
Class of Warrant or Right [Line Items]
Exercise price of warrants (in dollars per share)	$ 11.50	$ 0.796
Warrants exercisable term after the completion of a business combination	30 days
Warrants exercisable term from the closing of the public offering	12 months
Threshold maximum period for filing registration statement after business combination	15 days
Threshold maximum period for registration statement to become effective after business combination	60 days
Warrant expiry term	5 years
Public Warrants | Redemption of Warrants when price per share of Class A common stock equals or exceeds $18.00
Class of Warrant or Right [Line Items]
Redemption price per warrant (in dollars per share)	$ 0.01
Minimum threshold written notice period for redemption of public warrants	30 days
Stock price trigger for redemption of warrants (in dollars per share)	$ 18
Threshold trading days for redemption of warrants	20 days
Threshold consecutive trading days for redemption of warrants	30 days
Newly Issued Price (in dollars per share)	$ 18
Adjustment of exercise price of warrants based on market value and newly issued price (as a percent)	115.00%
Public Warrants | Redemption of Warrants when price per share of Class A common stock equals or exceeds $10.00
Class of Warrant or Right [Line Items]
Redemption price per warrant (in dollars per share)	$ 0.10
Stock price trigger for redemption of warrants (in dollars per share)	$ 10
Threshold consecutive trading days for redemption of warrants	30 days
Threshold number of trading days before sending notice of redemption to warrant holders	30 days
Adjustment of exercise price of warrants based on market value and newly issued price (as a percent)	180.00%
Private Placement Warrants
Class of Warrant or Right [Line Items]
Exercise price of warrants (in dollars per share)		$ 0.797
Private Placement Warrants | Redemption of Warrants when price per share of Class A common stock is less than $18.00
Class of Warrant or Right [Line Items]
Stock price trigger for redemption of warrants (in dollars per share)	$ 18
Threshold trading days for redemption of warrants	20 days
Threshold consecutive trading days for redemption of warrants	30 days

Fair Value Measurements (Detail

Fair Value Measurements (Details)	Dec. 31, 2020USD ($)
Fair Value Measurements
Marketable securities held in the Trust Account	$ 305,311,303
Warrant liability	26,175,756
Level 1 | Recurring
Fair Value Measurements
Marketable securities held in the Trust Account	305,311,303
Private Placement Warrants | Level 2 | Recurring
Fair Value Measurements
Warrant liability	9,078,787
Public Warrants | Level 1 | Recurring
Fair Value Measurements
Warrant liability	$ 17,096,969

Fair Value Measurements - Measu

Fair Value Measurements - Measurement input (Details) $ / shares in Units, $ in Millions	Sep. 15, 2020USD ($)$ / sharesshares	Dec. 31, 2020USD ($)$ / shares
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Number of warrants in a unit | shares	0.33
Probability for Consummation of Business Combination | $ / shares	$ 18
Risk-free interest rate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input	0.28
Expected term (years)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input	5.19
Expected volatility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input	16
Exercise price
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input	11.50
Fair value of Units
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input	9.60
Contractual term
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input term	5 years
Expected term, assumed holding period
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input term	5 years
Private Placement Warrants
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Price per warrant | $ / shares	$ 0.797
Aggregate values | $	$ 6.4	$ 9.1
Public Warrants
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Number of warrants in a unit | shares	0.5
Price per warrant | $ / shares	$ 0.796	$ 11.50
Aggregate values | $	$ 12	$ 17.1
Class A ordinary shares
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Number of shares in a unit | shares	1

Fair Value Measurements - Chang

Fair Value Measurements - Changes in the fair value of warrant liabilities (Details) - USD ($)	8 Months Ended
	Dec. 31, 2020	Sep. 15, 2020
Fair Value Measurements
Initial measurement on September 15, 2020	$ 18,323,000
Initial measurement on October 14, 2020	293,362
Change in valuation inputs or other assumptions(1)	7,559,394
Fair value as of December 31, 2020	26,175,756
Private Placement Warrants
Fair Value Measurements
Initial measurement on September 15, 2020	6,368,000
Initial measurement on October 14, 2020	83,893
Change in valuation inputs or other assumptions(1)	2,626,894
Fair value as of December 31, 2020	9,078,787
Warrants and Rights Outstanding	9,100,000	$ 6,400,000
Public Warrants
Fair Value Measurements
Initial measurement on September 15, 2020	11,955,000
Initial measurement on October 14, 2020	209,469
Change in valuation inputs or other assumptions(1)	4,932,500
Fair value as of December 31, 2020	17,096,969
Warrants and Rights Outstanding	$ 17,100,000	$ 12,000,000