Recharge Acquisition (RCHG) 10-K/A 20 Dec 21 2020 FY Annual report (amended) Financial data

Document and Entity Information

Document and Entity Information - USD ($)	6 Months Ended
	Dec. 31, 2020	Mar. 31, 2021	Mar. 23, 2021
Document Information [Line Items]
Document Type	10-K/A
Document Period End Date	Dec. 31, 2020
Entity File Number	001-39578
Entity Registrant Name	Recharge Acquisition Corp.
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 Central Index Key	0001817786
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	FY
Amendment Flag	true
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Public Float			$ 199,999,200
Amendment Description	Amendment No. 2
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	85-1873676
Entity Address, Address Line One	1900 Main Street
Entity Address, Address Line Two	Suite 201
Entity Address, City or Town	Sarasota
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	34236
City Area Code	937
Local Phone Number	610-4057
Document Transition Report	false
Document Annual Report	true
Units, each consisting of one share of Class A common stock and One-half of one redeemable warrant
Document Information [Line Items]
Title of 12(b) Security	Units, each consisting of one share of Class A common stock and One-half of one redeemable warrant
Trading Symbol	RCHGU
Security Exchange Name	NASDAQ
Class A common stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		20,040,000
Title of 12(b) Security	Class A common stock, par value $0.0001 per share
Trading Symbol	RCHG
Security Exchange Name	NASDAQ
Class B common stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		5,010,000
Redeemable warrants
Document Information [Line Items]
Title of 12(b) Security	Redeemable warrants
Trading Symbol	RCHGW
Security Exchange Name	NASDAQ

CONDENSED BALANCE SHEET

CONDENSED BALANCE SHEET	Dec. 31, 2020USD ($)
Current assets
Cash	$ 1,305,305
Prepaid expenses	156,325
Total Current Assets	1,461,630
Cash and marketable securities held in Trust Account	202,439,643
TOTAL ASSETS	203,901,273
Current Liabilities
Accounts payable and accrued expenses	153,410
Promissory note - related party	185,047
Total Current Liabilities	338,457
Warrant Liability	28,839,300
Deferred underwriting payable	7,014,000
Total Liabilities	36,191,757
Commitments
Class A common stock subject to possible redemption 20,040,000 shares at redemption value	202,404,000
Stockholders' Deficit
Preferred stock, $0.0001 par value; 1,000,000 shares authorized; no shares issued and outstanding
Accumulated deficit	(34,694,985)
Total Stockholders' Deficit	(34,694,484)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	203,901,273
Class B common stock
Stockholders' Deficit
Common stock	$ 501

CONDENSED BALANCE SHEET (Parent

CONDENSED 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 common stock
Shares subject to possible redemption	20,040,000
Common stock, par value | $ / shares	$ 0.0001
Common stock, shares authorized	100,000,000
Common stock, shares issued	0
Common stock, shares outstanding	0
Class B common stock
Common stock, par value | $ / shares	$ 0.0001
Common stock, shares authorized	10,000,000
Common stock, shares issued	5,010,000
Common stock, shares outstanding	5,010,000

CONDENSED STATEMENTS OF OPERATI

CONDENSED STATEMENTS OF OPERATIONS	6 Months Ended
	Dec. 31, 2020USD ($)$ / sharesshares
Formation and operating costs	$ 239,059
Loss from operations	(239,059)
Other loss:
Change in fair value of warrant liability	(18,347,920)
Transaction costs allowable to warrant liabilities	(345,956)
Interest earned on marketable securities held in Trust Account	38,270
Unrealized loss on marketable securities held in Trust Account	(2,627)
Other loss, net	(18,658,233)
Loss before provision for income taxes	(18,897,292)
Net loss	$ (18,897,292)
Redeemable Class A Common Stock
Other loss:
Weighted average shares outstanding, basic and diluted | shares	17,946,270
Basic and diluted net loss per common share | $ / shares	$ 0
Class A common stock
Other loss:
Weighted average shares outstanding, basic and diluted | shares	9,846,102
Basic and diluted net loss per common share | $ / shares	$ (1.27)
Class B common stock
Other loss:
Weighted average shares outstanding, basic and diluted | shares	5,003,898
Basic and diluted net loss per common share | $ / shares	$ (1.27)

CONDENSED STATEMENT OF CHANGES

CONDENSED STATEMENT OF CHANGES IN STOCKHOLDER'S EQUITY - 6 months ended Dec. 31, 2020 - USD ($)	Class A common stockCommon Stock	Class B common stockCommon Stock	Additional Paid-in Capital	Accumulated Deficit	Total
Balance at the beginning at Jul. 06, 2020	$ 0	$ 0	$ 0	$ 0	$ 0
Balance at the beginning (in shares) at Jul. 06, 2020	0	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of Class B common stock		$ 575	24,425		25,000
Issuance of Class B common stock (in shares)		5,750,000
Accretion for Class A common stock to redemption amount			(1,874,699)	(15,797,693)	(17,672,392)
Sale of 7,762,000 Private Placement Warrants (cash proceeds in excess of fair value)			1,850,200		1,850,200
Forfeiture of Founder Shares		$ (74)	$ 74
Forfeiture of Founder Shares (In shares)		(740,000)
Net loss				(18,897,292)	(18,897,292)
Balance at the end at Dec. 31, 2020		$ 501		$ (34,694,985)	$ (34,694,484)
Balance at the end (in shares) at Dec. 31, 2020		5,010,000

CONDENSED STATEMENT OF CHANGE_2

CONDENSED STATEMENT OF CHANGES IN STOCKHOLDER'S EQUITY (Parenthetical)	6 Months Ended
	Dec. 31, 2020shares
CONDENSED STATEMENT OF CHANGES IN STOCKHOLDER'S EQUITY
Sale of warrants (in shares)	7,762,000

CONDENSED STATEMENT OF CASH FLO

CONDENSED STATEMENT OF CASH FLOWS	6 Months Ended
	Dec. 31, 2020USD ($)
Cash Flows from Operating Activities:
Net loss	$ (18,897,292)
Adjustments to reconcile net loss to net cash used in operating activities:
Change in fair value of warrant liability	18,347,920
Transaction costs associated with IPO	345,956
Interest earned on marketable securities held in Trust Account	(38,270)
Unrealized loss on marketable securities held in Trust Account	2,627
Changes in operating assets and liabilities:
Prepaid expenses	(156,325)
Accounts payable and accrued expenses	153,410
Net cash used in operating activities	(241,974)
Cash Flows from Investing Activities:
Investment of cash into Trust Account	(202,404,000)
Net cash used in investing activities	(202,404,000)
Cash Flows from Financing Activities:
Proceeds from issuance of Class B common stock to Sponsor	25,000
Proceeds from sale of Units, net of underwriting discounts paid	196,392,000
Proceeds from sale of Private Placement Warrants	7,762,000
Proceeds from promissory note - related party	185,047
Payment of offering costs	(412,768)
Net cash provided by financing activities	203,951,279
Net Change in Cash	1,305,305
Cash - End of period	1,305,305
Non-Cash investing and financing activities:
Initial classification of Class A common stock subject to possible redemption	202,404,000
Deferred underwriting fee payable	$ 7,014,000

DESCRIPTION OF ORGANIZATION AND

DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS	6 Months Ended
	Dec. 31, 2020
DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS
DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS	NOTE 1. DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS Recharge Acquisition Corp. (the “Company”) is a blank check company incorporated in Delaware on July 7, 2020. The Company was formed for the purpose of entering into a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business combination with one or more businesses (a “Business Combination”). The Company is not limited to a particular industry or geographic region for purposes of consummating a Business Combination. The Company is an early stage and emerging growth company and, as such, the Company is subject to all of the risks associated with early stage and emerging growth companies. As of December 31, 2020, the Company had not commenced any operations. All activity through December 31, 2020 relates to the Company’s formation and the initial public offering (“Initial Public Offering”), which is described below. The Company will not generate any operating revenues until after the completion of a Business Combination, at the earliest. The Company will generate non-operating income in the form of interest income from the proceeds derived from the Initial Public Offering. The registration statement on Form S-1, as amended, for the Company’s Initial Public Offering was declared effective on September 30, 2020. On October 5, 2020, the Company consummated the Initial Public Offering of 20,000,000 units (the “Units” and, with respect to the shares of Class A common stock included in the Units sold, the “Public Shares”) at $10.00 per Unit, generating gross proceeds of $200,000,000, which is described in Note 4. Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale of 7,750,000 warrants (the “Private Placement Warrants”) at a price of $1.00 per Private Placement Warrant in a private placement to SKG Sponsor LLC (the “Sponsor”), generating gross proceeds of $7,750,000, which is described in Note 5. Following the closing of the Initial Public Offering on October 5, 2020, and the partial exercise of the over-allotment option on October 23, 2020, an amount of $202,404,000 ($10.10 per Unit) from the net proceeds of the sale of the Units in the Initial Public Offering and the sale of the Private Placement Warrants was placed in a trust account (the “Trust Account”), located in the United States and invested only in U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act of 1940, as amended (the “Investment Company Act”), with a maturity of 185 days or less or in any open-ended investment company that holds itself out as a money market fund selected by the Company meeting the conditions of Rule 2a-7 of the Investment Company Act, as determined by the Company, until the earlier of: (i) the completion of a Business Combination and (ii) the distribution of the funds held in the Trust Account, as described below. On October 23, 2020, the underwriters partially exercised their over-allotment option, resulting in the purchase of an additional 40,000 Units generating total gross proceeds of $400,000. In connection with the underwriters’ partial exercise of their over-allotment option, the Company also consummated the sale of an additional 12,000 Private Placement Warrants at $1.00 per Private Placement Warrant, generating total proceeds of $12,000. A total of $404,000 was deposited into the Trust Account, bringing the aggregate proceeds held in the Trust Account (as defined above) to $202,404,000. Transaction costs amounted to $11,434,768, consisting of $4,008,000 of underwriting fees, $7,014,000 of deferred underwriting fees and $412,768 of other offering costs. The Company’s management has broad discretion with respect to the specific application of the net proceeds of the Initial Public Offering and the sale of the Private 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 a Business Combination with one or more target businesses that together have an aggregate fair market value of at least 80% of the value of the Trust Account (excluding the deferred underwriting commissions and taxes payable on income earned on the Trust Account) at the time of the agreement to enter into an initial Business Combination. The Company will only complete a Business Combination if the post-transaction company owns or acquires 50% or more of the outstanding voting securities of the target or otherwise acquires a controlling interest in the target sufficient for it not to be required to register as an investment company under the Investment Company Act. The Company will provide its holders of the outstanding Public Shares (the “public stockholders”) 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 stockholder meeting called to approve the Business Combination or (ii) by means of a tender offer. The decision as to whether the Company will seek stockholder approval of a Business Combination or conduct a tender offer will be made by the Company, solely in its discretion. The public stockholders will be entitled to redeem their Public Shares for a pro rata portion of the amount then in the Trust Account (initially $10.10 per Public Share, plus any pro rata interest earned on the funds held in the Trust Account and not previously released to the Company to pay its tax obligations). There will be no redemption rights upon the completion of a Business Combination with respect to the Company’s warrants. The Company will proceed with a Business Combination only if the Company has net tangible assets of at least $5,000,001 either immediately prior to or upon such consummation of a Business Combination and, if the Company seeks stockholder approval, a majority of the outstanding shares voted are voted in favor of the Business Combination. If a stockholder vote is not required by law and the Company does not decide to hold a stockholder vote for business or other reasons, the Company will, pursuant to its Amended and Restated Certificate of Incorporation (the “Amended and Restated Certificate of Incorporation”), 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, stockholder approval of the transaction is required by law, or the Company decides to obtain stockholder approval for business or other 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. If the Company seeks stockholder approval in connection with a Business Combination, the Sponsor has agreed to vote its Founder Shares (as defined in Note 6) and any Public Shares purchased during or after the Initial Public Offering in favor of approving a Business Combination. Additionally, each public stockholder may elect to redeem their Public Shares irrespective of whether they vote for or against the proposed transaction or don’t vote at all. Notwithstanding the above, if the Company seeks stockholder approval of a Business Combination and it does not conduct redemptions pursuant to the tender offer rules, the Amended and Restated Certificate of Incorporation provides that a public stockholder, together with any affiliate of such stockholder or any other person with whom such stockholder is acting in concert or as a “group” (as defined under Section 13 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”)), will be restricted from redeeming its shares with respect to more than an aggregate of 15% or more of the Public Shares, without the prior consent of the Company. The Sponsor has agreed (a) to waive its redemption rights with respect to its Founder Shares (as defined in Note 6) and Public Shares held by it in connection with the completion of a Business Combination, and (b) not to propose an amendment to the Amended and Restated Certificate of Incorporation (i) to modify the substance or timing of the Company’s obligation to allow redemption in connection with the Company’s initial Business Combination or to redeem 100% of its Public Shares if the Company does not complete a Business Combination or (ii) with respect to any other provision relating to stockholders’ rights or pre-initial business combination activity, unless the Company provides the public stockholders with the opportunity to redeem their Public Shares in conjunction with any such amendment. However, if the Sponsor acquires Public Shares in or after the Initial Public Offering, such Public Shares will be entitled to liquidating distributions from the Trust Account if the Company fails to complete a Business Combination within the Combination Period. The Company will have until October 5, 2022 to complete a Business Combination (the “Combination Period”). If the Company is unable to complete a Business Combination within the Combination Period, the Company will: (i) cease all operations except for the purpose of winding up, (ii) as promptly as reasonably possible but not more than 10 business days thereafter, redeem the Public Shares, at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account including interest earned on the funds held in the Trust Account and not previously released to the Company to pay its tax obligations (less up to $100,000 of interest to pay dissolution expenses), divided by the number of then outstanding Public Shares, which redemption will completely extinguish public stockholders’ rights as stockholders (including the right to receive further liquidating distributions, if any), and (iii) as promptly as reasonably possible following such redemption, subject to the approval of the Company’s remaining stockholders and the Company’s board of directors, dissolve and liquidate, subject in each case to the Company’s obligations under Delaware law to provide for claims of creditors and the requirements of other applicable law. There will be no redemption rights or liquidating distributions with respect to the Company’s warrants, which will expire worthless if the Company fails to complete a Business Combination within the Combination Period. The Sponsor has agreed to waive its liquidation rights with respect to the Founder Shares (as defined in Note 6) if the Company fails to complete a Business Combination within the Combination Period. However, if the Sponsor acquires Public Shares in or after the Initial Public Offering, such Public Shares will be entitled to liquidating distributions from the Trust Account if the Company fails to complete a Business Combination within the Combination Period. The underwriters have agreed to waive their rights to their deferred underwriting commission (see Note 7) held in the Trust Account in the event the Company does not complete a Business Combination within in the Combination Period and, in such event, such amounts will be included with the other funds held in the Trust Account that will be available to fund the redemption of the Public Shares. In the event of such distribution, it is possible that the per share value of the assets remaining available for distribution will be less than the Initial Public Offering price per Unit ($10.00). In order to protect the amounts held in the Trust Account, the Sponsor has agreed to be liable to the Company if and to the extent any claims by a third party 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 to below the lesser of (1) $10.10 per Public Share and (2) the actual amount per Public Share held in the Trust Account as of the date of the liquidation of the Trust Account, if less than $10.10 per share due to reductions in the value of the trust assets, less taxes payable; provided that such liability will not apply to any claims by a third party or prospective target business who executed a waiver of any and all rights to the monies held in the Trust Account nor will it apply to any claims under the Company’s indemnity of the underwriters of the Initial Public Offering against certain liabilities, including liabilities under the Securities Act of 1933, as amended (the “Securities Act”). Moreover, in the event that an executed waiver is deemed to be unenforceable against a third party, the Sponsor will not be responsible to the extent of any liability for such third-party claims. The Company will seek to reduce the possibility that the Sponsor will have to indemnify the Trust Account due to claims of creditors by endeavoring to have all vendors, service providers (except the Company’s independent registered public accounting firm), prospective target businesses or other entities with which the Company does business, execute agreements with the Company waiving any right, title, interest or claim of any kind in or to monies held in the Trust Account. Risks and Uncertainties Management continues to evaluate the impact of the COVID-19 pandemic and has concluded that while it is reasonably possible that the virus could have a negative effect on the Company’s financial position, results of its operations and/or search for a target company, the specific impact is not readily determinable as of the date of these financial statements. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

RESTATEMENT OF PREVIOUSLY ISSUE

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS	6 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 ​ Amendment 1 ​ The Company previously accounted for its outstanding Public Warrants (as defined in Note 4) and Private Placement Warrants (collectively, with the Public Warrants, the “Warrants”) issued in connection with its Initial Public Offering as components of equity instead of as derivative liabilities. The warrant agreement governing the Warrants includes a provision that provides for potential changes to the settlement amounts dependent upon the characteristics of the holder of the warrant. In Addition, the warrant agreement includes a provision that in the event of a tender offer or exchange offer made to and accepted by holders of more than 50% of the outstanding shares of a single class of stock, all holders of the Warrants would be entitled to receive cash for their Warrants (the “tender offer provision”). ​ On April 12, 2021, the Acting Director of the Division of Corporation Finance and Acting Chief Accountant of the Securities and Exchange Commission together issued a statement regarding the accounting and reporting considerations for warrants issued by special purpose acquisition companies entitled “Staff Statement on Accounting and Reporting Considerations for Warrants Issued by Special Purpose Acquisition Companies (“SPACs”)” (the “SEC Statement”). Specifically, the SEC Statement focused on certain settlement terms and provisions related to certain tender offers following a business combination, which terms are similar to those contained in the warrant agreement (the “Warrant Agreement”). ​ In further consideration of the SEC Statement, the Company’s management further evaluated the Warrants under Accounting Standards Codification (“ASC”) Subtopic 815-40, Contracts in Entity’s Own Equity. ASC Section 815-40-15 addresses equity versus liability treatment and classification of equity-linked financial instruments, including warrants, and states that a warrant may be classified as a component of equity only if, among other things, the warrant is indexed to the issuer’s common stock. Under ASC Section 815-40-15, a warrant is not indexed to the issuer’s common stock if the terms of the warrant require an adjustment to the exercise price upon a specified event and that event is not an input to the fair value of the warrant. Based on management’s evaluation, the Company’s audit committee, in consultation with management, concluded that the Company’s Private Placement Warrants are not indexed to the Company’s common stock in the manner contemplated by ASC Section 815-40-15 because the holder of the instrument is not an input into the pricing of a fixed-for-fixed option on equity shares. In addition, based on management’s evaluation, the Company’s audit committee, in consultation with management, concluded that the tender offer provision fails the “classified in stockholders’ equity” criteria as contemplated by ASC Section 815-40-25. ​ As a result of the above, the Company should have classified the Warrants as derivative liabilities in its previously issued financial statements. Under this accounting treatment, the Company is required to measure the fair value of the Warrants at the end of each reporting period as well as re-evaluate the treatment of the warrants and recognize changes in the fair value from the prior period in the Company’s operating results for the current period. ​ The Company’s accounting for the Warrants as components of equity instead of as derivative liabilities did not have any effect on the Company’s previously reported investments held in trust, operating expenses, cash flows or cash. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ As ​ ​ ​ ​ Previously ​ ​ ​ ​ As ​ Reported Adjustments Restated Balance sheet as of December 31, 2020 ​ ​ ​ Total liabilities ​ $ 7,352,457 ​ $ 28,839,300 ​ $ 36,191,757 Class A common stock subject to possible redemption ​ 191,548,813 ​ (28,839,300) ​ 162,709,513 Class A common stock ​ 107 ​ 286 ​ 393 Additional paid-in capital ​ 5,202,811 ​ 18,693,590 ​ 23,896,401 Accumulated deficit ​ (203,416) ​ (18,693,876) ​ (18,897,292) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Number of Class A common stock subject to possible redemption ​ 18,965,229 ​ (2,855,376) ​ 16,109,853 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Statement of Operations for period from July 7, 2020 (inception) to December 31, 2020 ​ ​ ​ Net loss ​ $ (203,416) ​ $ (18,693,876) ​ $ (18,897,292) Weighted average shares outstanding of Class A redeemable common stock ​ 18,985,021 ​ (1,038,751) ​ 17,946,270 Basic and diluted net loss per share, Class A ​ $ — ​ $ — ​ $ — Weighted average shares outstanding of non-redeemable common stock ​ 5,518,380 ​ 528,633 ​ 6,047,013 Basic and diluted net loss per share, non-redeemable Common stock ​ $ (0.04) ​ $ (3.09) ​ $ (3.13) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Statement of Cash Flows for period from July 7, 2020 (inception) to December 31, 2020 ​ ​ ​ Net loss ​ $ (203,416) ​ $ (18,693,876) ​ $ (18,897,292) Change in fair value of warrant liability ​ — ​ 18,347,920 ​ 18,347,920 Transaction costs associated with IPO ​ — ​ 345,956 ​ 345,956 Change in value of Class A common stock subject to redemption ​ (199,899) ​ (28,839,300) ​ (29,039,199) ​ Amendment 2 ​ In connection with the preparation of the Company’s condensed financial statements as of September 30, 2021, management identified errors made in its historical financial statements where, at the closing of the Company’s Initial Public Offering, the Company improperly valued its Class A common stock subject to possible redemption. The Company previously determined the Class A common stock subject to possible redemption to be equal to the redemption value, while also taking into consideration a redemption cannot result in net tangible assets being less than $5,000,001. Management determined that the Public Shares underlying the Units issued during the Initial Public Offering can be redeemed or become redeemable subject to the occurrence of future events considered outside the Company’s control. Therefore, management concluded that temporary equity should include all shares of Class A common stock subject to possible redemption, resulting in the Class A common stock subject to possible redemption being equal to their redemption value. As a result, management has noted a classification error related to temporary equity and permanent equity. This resulted in an adjustment to the initial carrying value of the Class A common stock subject to possible redemption with the offset recorded to additional paid-in capital (to the extent available), accumulated deficit and Class A common stock. In connection with the change in presentation for the Class A common stock subject to possible redemption, the Company also restated its income (loss) per common share calculation to allocate net income (loss) evenly to Class A and Class B common stock. This presentation contemplates a Business Combination as the most likely outcome, in which case, both classes of common stock share pro rata in the income (loss) of the Company. There has been no change in the Company’s total assets, liabilities or operating results. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ As Previously ​ ​ ​ ​ ​ ​ ​ Restated Adjustment As Restated Balance Sheet as of December 31, 2020 ​ ​ ​ Class A common stock subject to possible redemption ​ $ 162,709,513 ​ $ 39,694,487 ​ $ 202,404,000 Class A common stock ​ $ 393 ​ $ (393) ​ $ — Additional paid-in capital ​ $ 23,896,401 ​ $ (23,896,401) ​ $ — Accumulated deficit ​ $ (18,897,292) ​ $ (15,797,693) ​ $ (34,694,985) Total Stockholders’ Equity (Deficit) ​ $ 5,000,003 ​ $ (39,694,487) ​ $ (34,694,484) Number of Class A common stock subject to possible redemption ​ 16,109,853 ​ 3,930,147 ​ 20,040,000 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Statement of Operations for the Period from July 7, 2020 (Inception) through December 31, 2020 ​ ​ ​ Basic and diluted weighted average shares outstanding, Class A common stock subject to possible redemption ​ 17,946,270 ​ (8,100,168) ​ 9,846,102 Basic and diluted net loss per share, Class A common stock subject to possible redemption ​ $ — ​ $ (1.27) ​ $ (1.27) Basic and diluted weighted average shares outstanding, Class B common stock ​ 6,047,013 ​ (1,043,115) ​ 5,003,898 Basic and diluted net loss per share, Class B common stock ​ $ (3.13) ​ $ 1.86 ​ $ (1.27) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Statement of Changes in Stockholders’ Equity (Deficit) for the Period from July 7, 2020 (Inception) through December 31, 2020 ​ ​ ​ Sale of 20,040,000 Units, net of underwriting discount ​ $ 184,731,608 ​ $ (184,731,608) ​ $ — Class A common stock subject to possible redemption ​ $ (162,709,513) ​ $ 162,709,513 ​ $ — Accretion for Class A common stock subject to redemption amount ​ $ — ​ $ (17,672,392) ​ $ (17,672,392) Total shareholders’ equity (deficit) ​ $ 5,000,003 ​ $ (39,694,487) ​ $ (34,694,484) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Statement of Cash Flows for the Period from July 7, 2020 (Inception) through December 31, 2020 ​ ​ ​ Initial classification of Class A common stock subject to possible redemption ​ $ 191,748,712 ​ $ 10,655,288 ​ $ 202,404,000 Change in value of Class A common stock subject to possible redemption ​ $ (29,039,199) ​ $ 29,039,199 ​ $ — ​

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Dec. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying financial statements are presented in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the SEC. Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, not being required to comply with any requirement that may be adopted by the Public Company Accounting Oversight Board regarding mandatory audit firm rotation or to provide a supplement to the auditor’s report providing additional information about the audit and the financial 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 a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statement with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. Use of Estimates The preparation of the financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. 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 did not have any cash equivalents as of December 31, 2020. Marketable Securities Held in Trust Account At December 31, 2020, substantially all of the assets held in the Trust Account were held in U.S. Treasury Bills. Class A Common Stock Subject to Possible Redemption (Restated, Amendment 2 – see Note 2) The Company accounts for its Class A common stock subject to possible redemption in accordance with the guidance in Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” Class A common stock subject to mandatory redemption is classified as a liability instrument and is measured at fair value. Conditionally redeemable common stock (including common stock that features redemption rights that is either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times, common stock is classified as stockholders’ equity. The Company’s Class A common stock features certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, Class A common stock subject to possible redemption is presented at redemption value as temporary equity, outside of the stockholders’ equity section of the Company’s balance sheet. The Company recognizes changes in redemption value immediately as they occur and adjusts the carrying value of redeemable common stock to equal the redemption value at the end of each reporting period. Increases or decreases in the carrying amount of redeemable common stock are affected by charges against additional paid-in capital and accumulated deficit. At December 31, 2020, the ordinary shares reflected in the balance sheet are reconciled in the following table: ​ ​ ​ ​ ​ Gross proceeds $ 202,404,000 Less: ​ Proceeds allocated to Public Warrants ​ (4,579,580) Class A common stock issuance costs ​ (13,092,812) Plus: ​ Accretion of carrying value to redemption value ​ 17,672,392 Class A common stock subject to possible redemption ​ $ 202,404,000 ​ Warrant Liability (Restated, Amendment 1 – see Note 2) The Company accounts for the Warrants in accordance with the guidance contained in ASC 815-40-15-7D and 7F under which the Warrants do not meet the criteria for equity treatment and must be recorded as liabilities. Accordingly, the Company classifies the Warrants as liabilities at their fair value and adjust the Warrants to fair value at each reporting period. This liability is subject to re-measurement at each balance sheet date until exercised, and any change in fair value is recognized in our statement of operations. The Private Warrants and the Public Warrants for periods where no observable traded price was available are valued using a binomial lattice simulation model. For periods subsequent to the detachment of the Public Warrants from the Units, the Public Warrant quoted market price was used as the fair value as of each relevant date. Income Taxes The Company follows the asset and liability method of accounting for income taxes under ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that included the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. FASB ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of 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 is subject to income tax examinations by major taxing authorities since inception. Net Loss Per Share (Restated, Amendment 1 – see Note 2) Net loss per share is computed by dividing net income by the weighted-average number of shares of common stock outstanding during the period. The Company has not considered the effect of the warrants sold in the Public Offering and Private Placement to purchase an aggregate of 17,782,000 shares in the calculation of diluted loss per share, since the exercise of the warrants are contingent upon the occurrence of future events and the inclusion of such warrants would be anti-dilutive. The Company’s statement of operations includes a presentation of loss per share for common shares subject to possible redemption in a manner similar to the two-class method of loss per share. Net loss per common share, basic and diluted, for Common stock subject to possible redemption is calculated by dividing the proportionate share of income or loss on marketable securities held by the Trust Account, net of applicable franchise and income taxes, by the weighted average number of Common stock subject to possible redemption outstanding since original issuance. Net loss per share, basic and diluted, for non-redeemable common stock is calculated by dividing the net loss, adjusted for income or loss on marketable securities attributable to Class A common stock subject to possible redemption, by the weighted average number of non-redeemable common stock outstanding for the period. Non-redeemable common stock includes Founder Shares and non-redeemable Class A shares as these shares do not have any redemption features. Non-redeemable common stock participates in the income or loss on marketable securities based on Class A non-redeemable share’s proportionate interest. The following table reflects the calculation of basic and diluted net loss per common share (in dollars, except per share amounts): ​ ​ ​ ​ ​ ​ ​ For the ​ ​ Period ​ ​ from July ​ ​ 7, 2020 ​ ​ (Inception) ​ ​ through ​ ​ December 31, ​ 2020 Common stock subject to possible redemption ​ Numerator: Earnings allocable to Common stock subject to possible redemption ​ Interest earned on marketable securities held in Trust Account ​ $ 30,765 Unrealized loss on marketable securities held in Trust Account ​ (2,112) Less: Company’s portion available to pay taxes ​ (28,653) Net Income allocable to shares subject to redemption ​ $ — Denominator: Weighted Average Class A common stock subject to possible redemption ​ Basic and diluted weighted average shares outstanding ​ 17,946,270 Basic and diluted net income per share ​ $ — ​ ​ ​ ​ Non-Redeemable Common Stock ​ Numerator: Net Loss minus Net Earnings ​ Net loss ​ $ (18,897,292) Less: Net income allocable to Class A common stock subject to possible redemption ​ — Non-Redeemable Net Loss ​ $ (18,897,292) Denominator: Weighted Average Non-Redeemable Common Stock ​ Basic and diluted weighted average shares outstanding ​ 6,047,013 Basic and diluted net loss per share ​ $ (3.13) ​ Net Income (Loss) per Common Share (Restated, Amendment 2 - see Note 2 ) The Company complies with accounting and disclosure requirements of FASB ASC Topic 260, “Earnings Per Share”. Net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of common shares outstanding for the period. The Company applies the two-class method in calculating income (loss) per common share. Accretion associated with the redeemable shares of Class A common stock is excluded from income (loss) per common share as the redemption value approximates fair value. The Company has not considered the effect of the warrants sold in the Initial Public Offering and private placement to purchase an aggregate of 17,782,000 shares in the calculation of diluted income (loss) per share, since the exercise of the warrants is contingent upon the occurrence of future events. As of September 30, 2021 and 2020, the Company did not have any dilutive securities or other contracts that could, potentially, be exercised or converted into common stock and then share in the earnings of the Company. As a result, diluted net income (loss) per common share is the same as basic net income (loss) per common share for the periods presented. The following table reflects the calculation of basic and diluted net income (loss) per common share (in dollars, except per share amounts): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Period from July 7, 2020 (Inception) ​ ​ Through December 31, 2020 ​ Class A Class B Basic and diluted net loss per common share ​ ​ ​ ​ ​ ​ Numerator: ​ ​ Allocation of net loss, as adjusted ​ $ (12,528,607) ​ $ (6,367,685) Denominator: ​ ​ Basic and diluted weighted average shares outstanding ​ 9,846,102 ​ 5,003,898 Basic and diluted net loss per common share ​ $ (1.27) ​ $ (1.27) ​ Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of a cash account in a financial institution, which, at times, may exceed the Federal Depository Insurance Coverage of $250,000. The Company has not experienced losses on this account. Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC Topic 820, “Fair Value Measurement,” approximates the carrying amounts represented in the balance sheet, primarily due to their short-term nature. Fair Value Measurements (Restated – see Note 2, Amendment 1) Fair value is defined as the price that would be received for sale of an asset or paid for transfer of a liability, in an orderly transaction between market participants at the measurement date. GAAP establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). These tiers include: ● ● ● In some circumstances, the inputs used to measure fair value might be categorized within different levels of the fair value hierarchy. In those instances, the fair value measurement is categorized in its entirety in the fair value hierarchy based on the lowest level input that is significant to the fair value measurement. Derivative Financial Instruments The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives in accordance with ASC Topic 815, “Derivatives and Hedging”. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value on the grant date and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date. Recent Accounting Standards Management does not believe that any recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s financial statements. ​

PUBLIC OFFERING

PUBLIC OFFERING	6 Months Ended
	Dec. 31, 2020
PUBLIC OFFERING
PUBLIC OFFERING	NOTE 4. PUBLIC OFFERING Pursuant to the Initial Public Offering, the Company sold 20,040,000 Units, which includes the partial exercise by the underwriters of their over-allotment option on October 23, 2020 in the amount of 40,000 Units, at a purchase price of $10.00 per Unit. Each Unit consists of one share of Class A common stock and one-half of one redeemable warrant (“Public Warrant”). Each whole Public Warrant entitles the holder to purchase one share of Class A common stock at an exercise price of $11.50 per share (see Note 8).

PRIVATE PLACEMENT

PRIVATE PLACEMENT	6 Months Ended
	Dec. 31, 2020
PRIVATE PLACEMENT.
PRIVATE PLACEMENT	NOTE 5. PRIVATE PLACEMENT Simultaneously with the closing of the Initial Public Offering, the Sponsor purchased an aggregate of 7,750,000 Private Placement Warrants at a price of $1.00 per Private Placement Warrant, for an aggregate purchase price of $7,750,000. On October 23, 2020, in connection with the underwriters’ election to partially exercise their over-allotment option, the Company sold an additional 12,000 Private Placement Warrants to the Sponsor, at a price of $1.00 per Private Placement Warrant, generating gross proceeds of $12,000. Each Private Placement Warrant is exercisable to purchase one share of Class A common stock at a price of $11.50 per share. The proceeds from the Private Placement Warrants were added to the proceeds from the Initial Public Offering held in the Trust Account. If the Company does not complete a Business Combination within the Combination Period, the proceeds of the sale of the Private Placement Warrants will be used to fund the redemption of the Public Shares (subject to the requirements of applicable law) and the Private Placement Warrants will expire worthless.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Dec. 31, 2020
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 6. RELATED PARTY TRANSACTIONS Founder Shares On July 22, 2020, the Sponsor purchased 5,750,000 shares of Class B common stock (the “Founder Shares”) for an aggregate consideration of $25,000. The Founder Shares included an aggregate of up to 750,000 shares of Class B common stock subject to forfeiture by the Sponsor to the extent that the underwriters’ over-allotment was not exercised in full or in part, so that the Sponsor would own, on an as-converted basis, 20% of the Company’s issued and outstanding shares after the Initial Public Offering. As a result of the underwriters’ election to partially exercise their over-allotment option on October 23, 2020, a total of 10,000 Founder Shares are no longer subject to forfeiture and 740,000 Founder Shares were forfeited, resulting in an aggregate of 5,010,000 Founder Shares issued and outstanding as of October 23, 2020. The Sponsor has agreed that, subject to certain limited exceptions, the Founder Shares will not be transferred, assigned, sold or released from escrow until the earlier of (A) one year after the completion of a Business Combination or (B) subsequent to a Business Combination, (x) if the last reported sale price of the Class A common stock equals or exceeds $12.00 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within any 30-trading day period commencing at least 150 days after a Business Combination, or (y) the date on which the Company completes a liquidation, merger, capital stock exchange or other similar transaction that results in all of the stockholders having the right to exchange their common stock for cash, securities or other property. Administrative Services Agreement The Company entered into an agreement, commencing on September 30, 2020 through the earlier of the Company’s consummation of a Business Combination and its liquidation, to pay the Sponsor a total of up to $10,000 per month for office space, utilities and secretarial and administrative support. For the period from July 7, 2020 (inception) through December 31, 2020, the Company incurred $30,000 in fees for these services, of which such amount is included in accrued expenses in the accompanying balance sheet. Promissory Note — Related Party On July 7, 2020, the Company issued the Promissory Note to the Sponsor, pursuant to which the Company could borrow up to an aggregate principal amount of $300,000. The Promissory Note is non-interest bearing and is payable on the earlier of (i) March 31,2021 or (ii) the consummation of the Initial Public Offering. This Promissory Note was subsequently amended on October 2, 2020 such that the entire unpaid principal balance is payable on the earlier of: (i) the consummation of an initial business combination or (ii) the Company’s liquidation, if the Company fails to consummate an initial business combination within the time period required by its amended and restated certificate of incorporation. The principal balance may be prepaid at any time. If the Company fails to consummate a business combination, the Promissory Note will be repaid with funds held outside the Trust account. As of December 31, 2020, there was $185,047 outstanding under the Promissory Note. Related Party Loans In order to finance transaction costs in connection with a Business Combination, the initial stockholders or an affiliate of the initial stockholders or certain of the Company’s directors and officers 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 would repay the Working Capital Loans out of the proceeds of the Trust Account released to the Company. Otherwise, the Working Capital Loans would be repaid only out of funds held outside the Trust Account. In the event that a Business Combination does not close, the Company may use a portion of proceeds held outside the Trust Account to repay the Working Capital Loans, but no proceeds held in the Trust Account would be used to repay the Working Capital Loans. Except for the foregoing, the terms of such Working Capital Loans, if any, have not been determined and no written agreements exist with respect to such loans. The Working Capital Loans would either be repaid upon consummation of a Business Combination, without interest, or, at the lender’s discretion, up to $1,500,000 of such Working Capital Loans may be convertible into warrants of the post-Business Combination entity at a price of $1.00 per warrant. The warrants would be identical to the Private Placement Warrants.

COMMITMENTS

COMMITMENTS	6 Months Ended
	Dec. 31, 2020
COMMITMENTS
COMMITMENTS	NOTE 7. COMMITMENTS Registration Rights Agreement Pursuant to a registration rights agreement entered into on September 30, 2020, the holders of the Founder Shares, Private Placement Warrants and warrants that may be issued upon conversion of Working Capital Loans (and any Class A common stock issuable upon the exercise of the Private Placement Warrants and warrants issued upon conversion of the Working Capital Loans) will be entitled to registration rights requiring the Company to register a sale of any of its securities held by them. The holders of these securities will be entitled to make up to three demands, excluding short form demands, that the Company register such securities under the Securities Act. In addition, the holders will have certain “piggy-back” registration rights to include their securities in other registration statements filed by the Company, subject to certain limitations. The Company will bear the expenses incurred in connection with the filing of any such registration statements. Underwriting Agreement The underwriters are entitled to a deferred fee of $0.35 per Unit, or $7,014,000 in the aggregate. 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.

STOCKHOLDERS' DEFICIT

STOCKHOLDERS' DEFICIT	6 Months Ended
	Dec. 31, 2020
STOCKHOLDERS' DEFICIT
STOCKHOLDERS' DEFICIT	NOTE 8. STOCKHOLDERS’ DEFICIT (Restated – see Note 2, Amendment 2) Preferred Stock outstanding Class A Common Stock outstanding Class B Common Stock outstanding Holders of Class A common stock and Class B common stock will vote together as a single class on all matters submitted to a vote of stockholders except as required by law. The shares of Class B common stock will automatically convert into shares of Class A common stock at the time of a Business Combination on a one-for-one basis, subject to adjustment pursuant. In the case that additional shares of Class A common stock or equity-linked securities are issued or deemed issued in connection with a Business Combination, the number of shares of Class A common stock issuable upon conversion of all Founder Shares will equal, in the aggregate, on an as-converted basis, 20% of the sum of the total number of all shares of common stock outstanding upon the completion of the Initial Public Offering, plus the total number of shares of Class A common stock issued, or deemed issued or issuable upon conversion or exercise of any equity-linked securities or rights issued or deemed issued, by the Company in connection with or in relation to the consummation of a Business Combination, excluding any shares of Class A common stock or equity-linked securities exercisable for or convertible into shares of Class A common stock issued, or to be issued, to any seller in a Business Combination and any private placement-equivalent 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.

WARRANT LIABILITY

WARRANT LIABILITY	6 Months Ended
	Dec. 31, 2020
WARRANT LIABILITY
WARRANT LIABILITY	NOTE 9. WARRANT LIABILITY Public Warrants may only be exercised for a whole number of shares. No fractional shares will be issued upon exercise of the Public Warrants. The Public Warrants will become exercisable on the later of (a) the completion of a Business Combination or (b) 12 months from the closing of the Initial Public Offering. The Public Warrants will expire five years after the completion of a Business Combination or earlier upon redemption or liquidation. The Company will not be obligated to deliver any Class A common stock pursuant to the exercise of a Public Warrant and will have no obligation to settle such warrant exercise unless a registration statement under the Securities Act with respect to the Class A common stock underlying the warrants is then effective and a prospectus relating thereto is current, subject to the Company satisfying its obligations with respect to registration. No warrant will be exercisable and the Company will not be obligated to issue a share of Class A common stock upon exercise of a warrant unless the share of Class A common stock issuable upon such warrant exercise has been registered, qualified or deemed to be exempt under the securities laws of the state of residence of the registered holder of the warrants. The Company has agreed that as soon as practicable, but in no event later than 15 60 Once the warrants become exercisable, the Company may redeem the Public Warrants: ● in whole and not in part; ● at a price of $0.01 per warrant; ● upon not less than 30 days ’ prior written notice of redemption to each warrant holder; and ● if, and only if, the reported closing price of the Class A common stock equals or exceeds $18.00 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within a 30- trading day period ending three business days before the Company sends the notice of redemption to the warrant holders. If and when the warrants become redeemable by the Company, the Company may not exercise its redemption right if the issuance of shares of common stock upon exercise of the warrants is not exempt from registration or qualification under applicable state blue sky laws or if the Company is unable to effect such registration or qualification. If the Company calls the Public Warrants for redemption, management will have the option to require all holders that wish to exercise the Public Warrants to do so on a “cashless basis,” as described in the warrant agreement. The exercise price and number of shares of Class A common stock issuable upon exercise of the warrants may be adjusted in certain circumstances including in the event of a stock dividend, or recapitalization, reorganization, merger or consolidation. However, the warrants will not be adjusted for issuance of Class A common stock at a price below its exercise price. Additionally, in no event will the Company be required to net cash settle the warrants. If the Company is unable to complete a Business Combination within the Combination Period and the Company liquidates the funds held in the Trust Account, holders of warrants will not receive any of such funds with respect to their warrants, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with the respect to such warrants. Accordingly, the warrants may expire worthless. In addition, if (x) the Company issues additional shares of Class A common stock or equity-linked securities for capital raising purposes in connection with the closing of a Business Combination at an issue price or effective issue price of less than $9.20 per Class A common (with such issue price or effective issue price to be determined in good faith by the Company’s board of directors and, in the case of any such issuance to the Sponsor or its affiliates, without taking into account any Founder Shares held by the Sponsor 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, and interest thereon, available for the funding of a Business Combination on the date of the consummation of a Business Combination (net of redemptions), and (z) the volume weighted average trading price of the Company’s Class A common stock during the 20 trading day period starting on the trading day prior to the day on which the Company consummates a Business Combination (such price, the “Market Value”) is below $9.20 per share, the exercise price of the warrants will be adjusted (to the nearest cent) to be equal to 115% of the higher of the Market Value and the Newly Issued Price, and the $18.00 per share redemption trigger price will be adjusted (to the nearest cent) to be equal to 180% of the higher of the Market Value and the Newly Issued Price. The Private Placement Warrants are identical to the Public Warrants underlying the Units sold in the Initial Public Offering, except that the Private Placement Warrants and the Class A common stock issuable upon the exercise of the Private Placement Warrants will not be transferable, assignable or salable until after the completion of a Business Combination, subject to certain limited exceptions. Additionally, the Private Placement Warrants will be exercisable on a cashless basis and be non-redeemable so long as they are held by the initial purchasers or their permitted transferees. If the Private Placement Warrants are held by someone other than the initial purchasers or their permitted transferees, the Private Placement Warrants will be redeemable by the Company and exercisable by such holders on the same basis as the Public Warrants.

INCOME TAX

INCOME TAX	6 Months Ended
	Dec. 31, 2020
INCOME TAX
INCOME TAX	NOTE 10. INCOME TAX The Company’s net deferred tax assets are as follows: ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 Deferred tax assets ​ Net operating loss carryforward ​ $ 20,436 Startup/ Organizational Expenses ​ ​ 29,766 Unrealized gain on marketable securities ​ (7,485) Total deferred tax assets ​ 42,717 Valuation Allowance ​ (42,717) Deferred tax assets, net of allowance ​ $ — ​ The income tax provision consists of the following: ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 Federal ​ Current ​ $ — Deferred ​ (42,717) ​ ​ ​ ​ State and Local ​ Current ​ — Deferred ​ — ​ ​ ​ ​ Change in valuation allowance ​ 42,717 ​ ​ ​ ​ Income tax provision ​ $ — ​ As of December 31, 2020, the Company had $97,318 of U.S. federal net operating loss carryovers, which do not expire, available to offset future taxable income. In assessing the realization of the deferred tax assets, management considers whether it is more likely than not that some portion of all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which temporary differences representing net future deductible amounts become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. After consideration of all of the information available, management believes that significant uncertainty exists with respect to future realization of the deferred tax assets and has therefore established a full valuation allowance. For the period from , the change in the valuation allowance was $42,717 . A reconciliation of the federal income tax rate to the Company’s effective tax rate is as follows: ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 Statutory federal income tax rate 21.0 % State taxes, net of federal tax benefit 0.0 % Transaction costs allocable to warrant liabilities ​ (0.4) % Change in fair value of warrant liability ​ (20.4) % Change in valuation allowance (0.2) % Income tax provision 0.0 % ​ The Company files income tax returns in the U.S. federal jurisdiction and is subject to examination by the various taxing authorities. The Company’s tax returns since inception remain open to examination by the taxing authorities. The Company considers Florida to be a significant state tax jurisdiction.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	6 Months Ended
	Dec. 31, 2020
FAIR VALUE MEASUREMENTS
FAIR VALUE MEASUREMENTS	NOTE 11. FAIR VALUE MEASUREMENTS (Restated – see Note 2, Amendment 1) The Company follows the guidance in ASC Topic 820 for its financial assets and liabilities that are re-measured and reported at fair value at each reporting period, and non-financial assets and liabilities that are re-measured and reported at fair value at least annually. The fair value of the Company’s financial assets and liabilities reflects management’s estimate of amounts that the Company would have received in connection with the sale of the assets or paid in connection with the transfer of the liabilities in an orderly transaction between market participants at the measurement date. In connection with measuring the fair value of its assets and liabilities, the Company seeks to maximize the use of observable inputs (market data obtained from independent sources) and to minimize the use of unobservable inputs (internal assumptions about how market participants would price assets and liabilities). The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities: Level 1: Quoted prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis. Level 2: Observable inputs other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active. Level 3: Unobservable inputs based on our assessment of the assumptions that market participants would use in pricing the asset or liability. The 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: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, Description Level 2020 Assets: ​ Cash and marketable securities held in Trust Account ​ 1 ​ $ 202,439,643 ​ ​ ​ ​ ​ ​ Liabilities: ​ ​ ​ ​ ​ Warrant Liability – Public Warrants ​ 1 ​ $ 16,032,000 Warrant Liability – Private Placement Warrants ​ 3 ​ $ 12,807,300 ​ ​ The Warrants were accounted for as liabilities in accordance with ASC 815-40 and are presented within warrant liabilities on our 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. ​ The Public Warrants and Private Warrants were initially valued using a binomial lattice simulation model, which is considered to be a Level 3 fair value measurement. The binomial lattice model’s primary unobservable input utilized in determining the fair value of the Public and Private Warrants is the expected volatility of the common stock. The expected volatility as of the IPO date was derived from observable public warrant pricing on comparable ‘blank-check’ companies without an identified target. The expected volatility as of subsequent valuation dates was implied from the Company’s own public warrant pricing. For periods subsequent to the detachment of the warrants from the Units, the close price of the public warrant price was used as the fair value as of each relevant date. ​ The key inputs into the binomial lattice simulation model for the Private Placement Warrants and Public Warrants were as follows at initial measurement and at March 31, 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ October 5, ​ ​ ​ ​ ​ 2020 ​ ​ ​ December 31, ​ (Initial ​ Input 2020 Measurement) ​ Risk-free interest rate ​ 0.38 % ​ 0.37 % Trading days per year ​ 252 ​ 252 ​ Expected volatility ​ 22.4 % ​ 12.6 % Exercise price ​ $ 11.50 ​ $ 11.50 ​ Stock Price ​ $ 10.19 ​ $ 9.71 ​ ​ The following table presents the changes in the fair value of warrant liabilities: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Private ​ ​ ​ ​ Warrant ​ Placement Public Liabilities Fair value as of July 7, 2020 (inception) ​ $ — ​ $ — ​ $ — Initial measurement on October 5, 2020 ​ 4,572,500 ​ 5,900,000 ​ 10,472,500 Initial measurement on October 23, 2020 (over-allotment) ​ 7,080 ​ 11,800 ​ 18,880 Change in valuation inputs or other assumptions ​ 8,227,720 ​ 10,120,200 ​ 18,347,920 Fair value as of December 31, 2020 ​ $ 12,807,300 ​ $ 16,032,000 ​ $ 28,839,300 ​ There were transfers out of Level 3 to Level 1 in the fair value hierarchy totaling $16,032,000 during the year ended December 31, 2021.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Dec. 31, 2020
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 12. SUBSEQUENT EVENTS The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the financial statements were issued. Based upon this review, except as described in Note 2, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Dec. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation	Basis of Presentation The accompanying financial statements are presented in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the SEC.
Emerging Growth Company	Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, not being required to comply with any requirement that may be adopted by the Public Company Accounting Oversight Board regarding mandatory audit firm rotation or to provide a supplement to the auditor’s report providing additional information about the audit and the financial 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 a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statement with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.
Use of Estimates	Use of Estimates The preparation of the financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. 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 did not have any cash equivalents as of December 31, 2020.
Marketable Securities Held in Trust Account	Marketable Securities Held in Trust Account At December 31, 2020, substantially all of the assets held in the Trust Account were held in U.S. Treasury Bills.
Class A Common Stock Subject to Possible Redemption	Class A Common Stock Subject to Possible Redemption (Restated, Amendment 2 – see Note 2) The Company accounts for its Class A common stock subject to possible redemption in accordance with the guidance in Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” Class A common stock subject to mandatory redemption is classified as a liability instrument and is measured at fair value. Conditionally redeemable common stock (including common stock that features redemption rights that is either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times, common stock is classified as stockholders’ equity. The Company’s Class A common stock features certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, Class A common stock subject to possible redemption is presented at redemption value as temporary equity, outside of the stockholders’ equity section of the Company’s balance sheet. The Company recognizes changes in redemption value immediately as they occur and adjusts the carrying value of redeemable common stock to equal the redemption value at the end of each reporting period. Increases or decreases in the carrying amount of redeemable common stock are affected by charges against additional paid-in capital and accumulated deficit. At December 31, 2020, the ordinary shares reflected in the balance sheet are reconciled in the following table: ​ ​ ​ ​ ​ Gross proceeds $ 202,404,000 Less: ​ Proceeds allocated to Public Warrants ​ (4,579,580) Class A common stock issuance costs ​ (13,092,812) Plus: ​ Accretion of carrying value to redemption value ​ 17,672,392 Class A common stock subject to possible redemption ​ $ 202,404,000 ​
Warrant Liability	Warrant Liability (Restated, Amendment 1 – see Note 2) The Company accounts for the Warrants in accordance with the guidance contained in ASC 815-40-15-7D and 7F under which the Warrants do not meet the criteria for equity treatment and must be recorded as liabilities. Accordingly, the Company classifies the Warrants as liabilities at their fair value and adjust the Warrants to fair value at each reporting period. This liability is subject to re-measurement at each balance sheet date until exercised, and any change in fair value is recognized in our statement of operations. The Private Warrants and the Public Warrants for periods where no observable traded price was available are valued using a binomial lattice simulation model. For periods subsequent to the detachment of the Public Warrants from the Units, the Public Warrant quoted market price was used as the fair value as of each relevant date.
Income Taxes	Income Taxes The Company follows the asset and liability method of accounting for income taxes under ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that included the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. FASB ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of 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 is subject to income tax examinations by major taxing authorities since inception.
Net Loss Per Share	Net Loss Per Share (Restated, Amendment 1 – see Note 2) Net loss per share is computed by dividing net income by the weighted-average number of shares of common stock outstanding during the period. The Company has not considered the effect of the warrants sold in the Public Offering and Private Placement to purchase an aggregate of 17,782,000 shares in the calculation of diluted loss per share, since the exercise of the warrants are contingent upon the occurrence of future events and the inclusion of such warrants would be anti-dilutive. The Company’s statement of operations includes a presentation of loss per share for common shares subject to possible redemption in a manner similar to the two-class method of loss per share. Net loss per common share, basic and diluted, for Common stock subject to possible redemption is calculated by dividing the proportionate share of income or loss on marketable securities held by the Trust Account, net of applicable franchise and income taxes, by the weighted average number of Common stock subject to possible redemption outstanding since original issuance. Net loss per share, basic and diluted, for non-redeemable common stock is calculated by dividing the net loss, adjusted for income or loss on marketable securities attributable to Class A common stock subject to possible redemption, by the weighted average number of non-redeemable common stock outstanding for the period. Non-redeemable common stock includes Founder Shares and non-redeemable Class A shares as these shares do not have any redemption features. Non-redeemable common stock participates in the income or loss on marketable securities based on Class A non-redeemable share’s proportionate interest. The following table reflects the calculation of basic and diluted net loss per common share (in dollars, except per share amounts): ​ ​ ​ ​ ​ ​ ​ For the ​ ​ Period ​ ​ from July ​ ​ 7, 2020 ​ ​ (Inception) ​ ​ through ​ ​ December 31, ​ 2020 Common stock subject to possible redemption ​ Numerator: Earnings allocable to Common stock subject to possible redemption ​ Interest earned on marketable securities held in Trust Account ​ $ 30,765 Unrealized loss on marketable securities held in Trust Account ​ (2,112) Less: Company’s portion available to pay taxes ​ (28,653) Net Income allocable to shares subject to redemption ​ $ — Denominator: Weighted Average Class A common stock subject to possible redemption ​ Basic and diluted weighted average shares outstanding ​ 17,946,270 Basic and diluted net income per share ​ $ — ​ ​ ​ ​ Non-Redeemable Common Stock ​ Numerator: Net Loss minus Net Earnings ​ Net loss ​ $ (18,897,292) Less: Net income allocable to Class A common stock subject to possible redemption ​ — Non-Redeemable Net Loss ​ $ (18,897,292) Denominator: Weighted Average Non-Redeemable Common Stock ​ Basic and diluted weighted average shares outstanding ​ 6,047,013 Basic and diluted net loss per share ​ $ (3.13) ​ Net Income (Loss) per Common Share (Restated, Amendment 2 - see Note 2 ) The Company complies with accounting and disclosure requirements of FASB ASC Topic 260, “Earnings Per Share”. Net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of common shares outstanding for the period. The Company applies the two-class method in calculating income (loss) per common share. Accretion associated with the redeemable shares of Class A common stock is excluded from income (loss) per common share as the redemption value approximates fair value. The Company has not considered the effect of the warrants sold in the Initial Public Offering and private placement to purchase an aggregate of 17,782,000 shares in the calculation of diluted income (loss) per share, since the exercise of the warrants is contingent upon the occurrence of future events. As of September 30, 2021 and 2020, the Company did not have any dilutive securities or other contracts that could, potentially, be exercised or converted into common stock and then share in the earnings of the Company. As a result, diluted net income (loss) per common share is the same as basic net income (loss) per common share for the periods presented. The following table reflects the calculation of basic and diluted net income (loss) per common share (in dollars, except per share amounts): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Period from July 7, 2020 (Inception) ​ ​ Through December 31, 2020 ​ Class A Class B Basic and diluted net loss per common share ​ ​ ​ ​ ​ ​ Numerator: ​ ​ Allocation of net loss, as adjusted ​ $ (12,528,607) ​ $ (6,367,685) Denominator: ​ ​ Basic and diluted weighted average shares outstanding ​ 9,846,102 ​ 5,003,898 Basic and diluted net loss per common share ​ $ (1.27) ​ $ (1.27)
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of a cash account in a financial institution, which, at times, may exceed the Federal Depository Insurance Coverage of $250,000. The Company has not experienced losses on this account.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC Topic 820, “Fair Value Measurement,” approximates the carrying amounts represented in the balance sheet, primarily due to their short-term nature. Fair Value Measurements (Restated – see Note 2, Amendment 1) Fair value is defined as the price that would be received for sale of an asset or paid for transfer of a liability, in an orderly transaction between market participants at the measurement date. GAAP establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). These tiers include: ● ● ● In some circumstances, the inputs used to measure fair value might be categorized within different levels of the fair value hierarchy. In those instances, the fair value measurement is categorized in its entirety in the fair value hierarchy based on the lowest level input that is significant to the fair value measurement. Derivative Financial Instruments The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives in accordance with ASC Topic 815, “Derivatives and Hedging”. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value on the grant date and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date.
Recent Accounting Standards	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)	6 Months Ended
	Dec. 31, 2020
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS
Schedule of restatement on the balance sheets, statements of operations and statements of cash flows	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ As ​ ​ ​ ​ Previously ​ ​ ​ ​ As ​ Reported Adjustments Restated Balance sheet as of December 31, 2020 ​ ​ ​ Total liabilities ​ $ 7,352,457 ​ $ 28,839,300 ​ $ 36,191,757 Class A common stock subject to possible redemption ​ 191,548,813 ​ (28,839,300) ​ 162,709,513 Class A common stock ​ 107 ​ 286 ​ 393 Additional paid-in capital ​ 5,202,811 ​ 18,693,590 ​ 23,896,401 Accumulated deficit ​ (203,416) ​ (18,693,876) ​ (18,897,292) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Number of Class A common stock subject to possible redemption ​ 18,965,229 ​ (2,855,376) ​ 16,109,853 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Statement of Operations for period from July 7, 2020 (inception) to December 31, 2020 ​ ​ ​ Net loss ​ $ (203,416) ​ $ (18,693,876) ​ $ (18,897,292) Weighted average shares outstanding of Class A redeemable common stock ​ 18,985,021 ​ (1,038,751) ​ 17,946,270 Basic and diluted net loss per share, Class A ​ $ — ​ $ — ​ $ — Weighted average shares outstanding of non-redeemable common stock ​ 5,518,380 ​ 528,633 ​ 6,047,013 Basic and diluted net loss per share, non-redeemable Common stock ​ $ (0.04) ​ $ (3.09) ​ $ (3.13) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Statement of Cash Flows for period from July 7, 2020 (inception) to December 31, 2020 ​ ​ ​ Net loss ​ $ (203,416) ​ $ (18,693,876) ​ $ (18,897,292) Change in fair value of warrant liability ​ — ​ 18,347,920 ​ 18,347,920 Transaction costs associated with IPO ​ — ​ 345,956 ​ 345,956 Change in value of Class A common stock subject to redemption ​ (199,899) ​ (28,839,300) ​ (29,039,199)

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Dec. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Schedule of reconciliation of the ordinary shares reflected in the balance sheet	At December 31, 2020, the ordinary shares reflected in the balance sheet are reconciled in the following table: ​ ​ ​ ​ ​ Gross proceeds $ 202,404,000 Less: ​ Proceeds allocated to Public Warrants ​ (4,579,580) Class A common stock issuance costs ​ (13,092,812) Plus: ​ Accretion of carrying value to redemption value ​ 17,672,392 Class A common stock subject to possible redemption ​ $ 202,404,000
Schedule of basic and diluted net income (loss) per common share	The following table reflects the calculation of basic and diluted net loss per common share (in dollars, except per share amounts): ​ ​ ​ ​ ​ ​ ​ For the ​ ​ Period ​ ​ from July ​ ​ 7, 2020 ​ ​ (Inception) ​ ​ through ​ ​ December 31, ​ 2020 Common stock subject to possible redemption ​ Numerator: Earnings allocable to Common stock subject to possible redemption ​ Interest earned on marketable securities held in Trust Account ​ $ 30,765 Unrealized loss on marketable securities held in Trust Account ​ (2,112) Less: Company’s portion available to pay taxes ​ (28,653) Net Income allocable to shares subject to redemption ​ $ — Denominator: Weighted Average Class A common stock subject to possible redemption ​ Basic and diluted weighted average shares outstanding ​ 17,946,270 Basic and diluted net income per share ​ $ — ​ ​ ​ ​ Non-Redeemable Common Stock ​ Numerator: Net Loss minus Net Earnings ​ Net loss ​ $ (18,897,292) Less: Net income allocable to Class A common stock subject to possible redemption ​ — Non-Redeemable Net Loss ​ $ (18,897,292) Denominator: Weighted Average Non-Redeemable Common Stock ​ Basic and diluted weighted average shares outstanding ​ 6,047,013 Basic and diluted net loss per share ​ $ (3.13)

INCOME TAX (Tables)

INCOME TAX (Tables)	6 Months Ended
	Dec. 31, 2020
INCOME TAX
Schedule of Company's net deferred tax assets	The Company’s net deferred tax assets are as follows: ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 Deferred tax assets ​ Net operating loss carryforward ​ $ 20,436 Startup/ Organizational Expenses ​ ​ 29,766 Unrealized gain on marketable securities ​ (7,485) Total deferred tax assets ​ 42,717 Valuation Allowance ​ (42,717) Deferred tax assets, net of allowance ​ $ —
Schedule of components of income tax provision (benefit)	The income tax provision consists of the following: ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 Federal ​ Current ​ $ — Deferred ​ (42,717) ​ ​ ​ ​ State and Local ​ Current ​ — Deferred ​ — ​ ​ ​ ​ Change in valuation allowance ​ 42,717 ​ ​ ​ ​ Income tax provision ​ $ —
Schedule of reconciliation of the federal income tax rate to the Company's effective tax rate	A reconciliation of the federal income tax rate to the Company’s effective tax rate is as follows: ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2020 Statutory federal income tax rate 21.0 % State taxes, net of federal tax benefit 0.0 % Transaction costs allocable to warrant liabilities ​ (0.4) % Change in fair value of warrant liability ​ (20.4) % Change in valuation allowance (0.2) % Income tax provision 0.0 %

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	6 Months Ended
	Dec. 31, 2020
FAIR VALUE MEASUREMENTS
Summary of Cash and marketable securities held in Trust Account	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, Description Level 2020 Assets: ​ Cash and marketable securities held in Trust Account ​ 1 ​ $ 202,439,643 ​ ​ ​ ​ ​ ​ Liabilities: ​ ​ ​ ​ ​ Warrant Liability – Public Warrants ​ 1 ​ $ 16,032,000 Warrant Liability – Private Placement Warrants ​ 3 ​ $ 12,807,300
Schedule of quantitative information regarding Level 3 fair value measurements inputs	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ October 5, ​ ​ ​ ​ ​ 2020 ​ ​ ​ December 31, ​ (Initial ​ Input 2020 Measurement) ​ Risk-free interest rate ​ 0.38 % ​ 0.37 % Trading days per year ​ 252 ​ 252 ​ Expected volatility ​ 22.4 % ​ 12.6 % Exercise price ​ $ 11.50 ​ $ 11.50 ​ Stock Price ​ $ 10.19 ​ $ 9.71 ​
Schedule of change in the fair value of the warrant liabilities	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Private ​ ​ ​ ​ Warrant ​ Placement Public Liabilities Fair value as of July 7, 2020 (inception) ​ $ — ​ $ — ​ $ — Initial measurement on October 5, 2020 ​ 4,572,500 ​ 5,900,000 ​ 10,472,500 Initial measurement on October 23, 2020 (over-allotment) ​ 7,080 ​ 11,800 ​ 18,880 Change in valuation inputs or other assumptions ​ 8,227,720 ​ 10,120,200 ​ 18,347,920 Fair value as of December 31, 2020 ​ $ 12,807,300 ​ $ 16,032,000 ​ $ 28,839,300

DESCRIPTION OF ORGANIZATION A_2

DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS - Additional Information (Details) - USD ($)	Oct. 23, 2020	Oct. 05, 2020	Dec. 31, 2020	Dec. 31, 2020
Subsidiary, Sale of Stock [Line Items]
Number of units issued				20,040,000
Proceeds from sale of Private Placement Warrants				$ 7,762,000
Amount deposited into Trust Account	$ 404,000
Aggregate proceeds held in the Trust Account	202,404,000
Transaction costs	11,434,768
Cash underwriting fees	4,008,000
Deferred underwriting fees	7,014,000		$ 7,014,000	7,014,000
Other offering costs	$ 412,768
Threshold minimum aggregate fair market value as a percentage of the assets held in the Trust Account			80.00%
Threshold percentage of outstanding voting securities of the target to be acquired by post-transaction company to complete business combination			50.00%
Minimum net tangible assets upon consummation of the Business Combination			$ 5,000,001	$ 5,000,001
Threshold percentage of Public Shares subject to redemption without the Company's prior written consent			15.00%
Obligation to redeem Public Shares if entity does not complete a Business Combination (as a percent)			100.00%
Threshold business days for redemption of public shares			10 days
Maximum net interest to pay dissolution expenses			$ 100,000
Initial Public Offering
Subsidiary, Sale of Stock [Line Items]
Number of units issued	20,040,000	20,000,000
Share price per share	$ 10	$ 10	$ 10	$ 10
Gross proceeds from sale of units		$ 200,000,000
Initial Public Offering | Sponsor
Subsidiary, Sale of Stock [Line Items]
Share price per share			$ 10.10	$ 10.10
Over-allotment
Subsidiary, Sale of Stock [Line Items]
Number of units issued	40,000
Share price per share	$ 10.10
Gross proceeds from sale of units	$ 202,404,000
Maturity term of US Government Securities	185 days
Proceeds from issuance of units	$ 400,000
Private Placement
Subsidiary, Sale of Stock [Line Items]
Number of units issued		7,750,000
Gross proceeds from sale of units	$ 12,000
Number of warrants issued	12,000
Exercise price of warrants	$ 1	$ 1
Proceeds from sale of Private Placement Warrants		$ 7,750,000
Private Placement | Sponsor
Subsidiary, Sale of Stock [Line Items]
Number of warrants issued	12,000		7,750,000	7,750,000
Exercise price of warrants	$ 1			$ 1
Proceeds from sale of Private Placement Warrants	$ 12,000			$ 7,750,000

RESTATEMENT OF PREVIOUSLY ISS_3

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Details) - USD ($)	6 Months Ended
	Dec. 31, 2020	Jul. 06, 2020
Balance sheet
Total liabilities	$ 36,191,757
Class A common stock subject to possible redemption	202,404,000
Accumulated deficit	(34,694,985)
Statement of Operations
Net loss	(18,897,292)
Statement of Changes in Stockholders' Equity (Deficit)
Accretion for Class A common stock to redemption amount	(17,672,392)
Total shareholders' equity (deficit)	$ (34,694,484)	$ 0
Units Issued During Period, Shares, New Issues	20,040,000
Statement of Cash Flows
Net loss	$ (18,897,292)
Initial Classification Of Common Stock Subject To Possible Redemption	202,404,000
Change in fair value of warrant liability	18,347,920
Transaction Costs Associated With Initial Public Offering	345,956
Minimum net tangible assets upon redemption of temporary equity	5,000,001
Restatement of redeemable common stock as temporary equity
Balance sheet
Class A common stock subject to possible redemption	202,404,000
Accumulated deficit	$ (34,694,985)
Number of Class A common stock subject to possible redemption	20,040,000
Statement of Changes in Stockholders' Equity (Deficit)
Accretion for Class A common stock to redemption amount	$ (17,672,392)
Total shareholders' equity (deficit)	(34,694,484)
Statement of Cash Flows
Initial Classification Of Common Stock Subject To Possible Redemption	202,404,000
Restatement of warrants as derivative liabilities
Balance sheet
Total liabilities	36,191,757
Class A common stock subject to possible redemption	162,709,513
Class A common stock	393
Additional paid-in capital	23,896,401
Accumulated deficit	$ (18,897,292)
Number of Class A common stock subject to possible redemption	16,109,853
Statement of Operations
Net loss	$ (18,897,292)
Statement of Cash Flows
Net loss	(18,897,292)
Change in fair value of warrant liability	18,347,920
Transaction Costs Associated With Initial Public Offering	345,956
Change in value of Class A common stock subject to possible redemption	(29,039,199)
As Previously Reported | Restatement of redeemable common stock as temporary equity
Balance sheet
Class A common stock subject to possible redemption	162,709,513
Additional paid-in capital	23,896,401
Accumulated deficit	$ (18,897,292)
Number of Class A common stock subject to possible redemption	16,109,853
Statement of Changes in Stockholders' Equity (Deficit)
Sale of 20,040,000 Units, net of underwriting discounts (in shares)	184,731,608
Class A common stock subject to possible redemption	$ (162,709,513)
Total shareholders' equity (deficit)	5,000,003
Statement of Cash Flows
Initial Classification Of Common Stock Subject To Possible Redemption	191,748,712
Change in value of Class A common stock subject to possible redemption	(29,039,199)
As Previously Reported | Restatement of warrants as derivative liabilities
Balance sheet
Total liabilities	7,352,457
Class A common stock subject to possible redemption	191,548,813
Class A common stock	107
Additional paid-in capital	5,202,811
Accumulated deficit	$ (203,416)
Number of Class A common stock subject to possible redemption	18,965,229
Statement of Operations
Net loss	$ (203,416)
Statement of Cash Flows
Net loss	(203,416)
Change in value of Class A common stock subject to possible redemption	(199,899)
Restatement Adjustment | Restatement of redeemable common stock as temporary equity
Balance sheet
Class A common stock subject to possible redemption	39,694,487
Additional paid-in capital	(23,896,401)
Accumulated deficit	$ (15,797,693)
Number of Class A common stock subject to possible redemption	3,930,147
Statement of Changes in Stockholders' Equity (Deficit)
Sale of 20,040,000 Units, net of underwriting discounts (in shares)	(184,731,608)
Class A common stock subject to possible redemption	$ 162,709,513
Accretion for Class A common stock to redemption amount	(17,672,392)
Total shareholders' equity (deficit)	(39,694,487)
Statement of Cash Flows
Initial Classification Of Common Stock Subject To Possible Redemption	10,655,288
Change in value of Class A common stock subject to possible redemption	29,039,199
Restatement Adjustment | Restatement of warrants as derivative liabilities
Balance sheet
Total liabilities	28,839,300
Class A common stock subject to possible redemption	(28,839,300)
Class A common stock	286
Additional paid-in capital	18,693,590
Accumulated deficit	$ (18,693,876)
Number of Class A common stock subject to possible redemption	(2,855,376)
Statement of Operations
Net loss	$ (18,693,876)
Statement of Cash Flows
Net loss	(18,693,876)
Change in fair value of warrant liability	18,347,920
Transaction Costs Associated With Initial Public Offering	345,956
Change in value of Class A common stock subject to possible redemption	$ (28,839,300)
Class A common stock
Balance sheet
Number of Class A common stock subject to possible redemption	20,040,000
Statement of Operations
Weighted average shares outstanding, basic and diluted	9,846,102
Basic and diluted net loss per common share	$ (1.27)
Class A common stock | As Previously Reported | Restatement of redeemable common stock as temporary equity
Balance sheet
Class A common stock	$ 393
Class A common stock | Restatement Adjustment | Restatement of redeemable common stock as temporary equity
Balance sheet
Class A common stock	$ (393)
Common Classa Subject To Redemption [Member]
Balance sheet
Number of Class A common stock subject to possible redemption	20,040,000
Common Classa Subject To Redemption [Member] | Restatement of redeemable common stock as temporary equity
Statement of Operations
Weighted average shares outstanding, basic and diluted	9,846,102
Basic and diluted net loss per common share	$ (1.27)
Common Classa Subject To Redemption [Member] | Restatement of warrants as derivative liabilities
Statement of Operations
Weighted average shares outstanding, basic and diluted	17,946,270
Common Classa Subject To Redemption [Member] | As Previously Reported | Restatement of redeemable common stock as temporary equity
Statement of Operations
Weighted average shares outstanding, basic and diluted	17,946,270
Common Classa Subject To Redemption [Member] | As Previously Reported | Restatement of warrants as derivative liabilities
Statement of Operations
Weighted average shares outstanding, basic and diluted	18,985,021
Common Classa Subject To Redemption [Member] | Restatement Adjustment | Restatement of redeemable common stock as temporary equity
Statement of Operations
Weighted average shares outstanding, basic and diluted	(8,100,168)
Basic and diluted net loss per common share	$ (1.27)
Common Classa Subject To Redemption [Member] | Restatement Adjustment | Restatement of warrants as derivative liabilities
Statement of Operations
Weighted average shares outstanding, basic and diluted	(1,038,751)
Class B common stock
Balance sheet
Class A common stock	$ 501
Statement of Operations
Weighted average shares outstanding, basic and diluted	5,003,898
Basic and diluted net loss per common share	$ (1.27)
Class B common stock | Restatement of redeemable common stock as temporary equity
Statement of Operations
Weighted average shares outstanding, basic and diluted	5,003,898
Basic and diluted net loss per common share	$ (1.27)
Class B common stock | As Previously Reported | Restatement of redeemable common stock as temporary equity
Statement of Operations
Weighted average shares outstanding, basic and diluted	6,047,013
Basic and diluted net loss per common share	$ (3.13)
Class B common stock | Restatement Adjustment | Restatement of redeemable common stock as temporary equity
Statement of Operations
Weighted average shares outstanding, basic and diluted	(1,043,115)
Basic and diluted net loss per common share	$ 1.86
Common stock not subjected to redemption [Member] | Restatement of warrants as derivative liabilities
Statement of Operations
Weighted average shares outstanding, basic and diluted	6,047,013
Basic and diluted net loss per common share	$ (3.13)
Common stock not subjected to redemption [Member] | As Previously Reported | Restatement of warrants as derivative liabilities
Statement of Operations
Weighted average shares outstanding, basic and diluted	5,518,380
Basic and diluted net loss per common share	$ (0.04)
Common stock not subjected to redemption [Member] | Restatement Adjustment | Restatement of warrants as derivative liabilities
Statement of Operations
Weighted average shares outstanding, basic and diluted	528,633
Basic and diluted net loss per common share	$ (3.09)

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	6 Months Ended
	Dec. 31, 2020USD ($)
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Gross proceeds	$ 202,404,000
Proceeds allocated to Public Warrants	(4,579,580)
Class A common stock issuance costs	(13,092,812)
Accretion of carrying value to redemption value	17,672,392
Class A common stock subject to possible redemption	$ 202,404,000

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Net Loss Per Common Share - (Details)	6 Months Ended
	Dec. 31, 2020USD ($)$ / sharesshares
Numerator: Earnings allocable to Common stock subject to possible redemption
Interest earned on marketable securities held in Trust Account	$ 30,765
Unrealized loss on marketable securities held in Trust Account	2,112
Less: Company's portion available to pay taxes	(28,653)
Net income allocable to shares subject to possible redemption	0
Numerator: Net Loss minus Net Earnings
Net loss	$ (18,897,292)
Redeemable Class A Common Stock
Denominator: Weighted Average Class A common stock subject to possible redemption
Basic and diluted weighted average shares outstanding | shares	17,946,270
Basic and diluted net income per share | $ / shares	$ 0
Non-Redeemable Common Stock
Denominator: Weighted Average Class A common stock subject to possible redemption
Basic and diluted weighted average shares outstanding | shares	6,047,013
Basic and diluted net income per share | $ / shares	$ (3.13)
Numerator: Net Loss minus Net Earnings
Net loss	$ (18,897,292)
Less: Net income allocable to Class A common stock subject to possible redemption	0
Non-Redeemable Net Loss	$ (18,897,292)

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Basic and diluted net loss per ordinary share (Details)	6 Months Ended
	Dec. 31, 2020USD ($)$ / sharesshares
Class A common stock
Numerator:
Allocation of net loss, as adjusted | $	$ (12,528,607)
Denominator:
Basic and diluted weighted average shares outstanding | shares	9,846,102
Basic and diluted net loss per common share | $ / shares	$ (1.27)
Class B common stock
Numerator:
Allocation of net loss, as adjusted | $	$ (6,367,685)
Denominator:
Basic and diluted weighted average shares outstanding | shares	5,003,898
Basic and diluted net loss per common share | $ / shares	$ (1.27)

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Additional Information (Details)	6 Months Ended
	Dec. 31, 2020USD ($)shares	Dec. 31, 2020USD ($)shares
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Number of shares subject to forfeiture (in shares) | shares	17,782,000	17,782,000
Federal depository insurance coverage | $	$ 250,000	$ 250,000

PUBLIC OFFERING (Details)

PUBLIC OFFERING (Details) - $ / shares	Oct. 23, 2020	Oct. 05, 2020	Dec. 31, 2020
Subsidiary, Sale of Stock [Line Items]
Number of units issued			20,040,000
Initial Public Offering
Subsidiary, Sale of Stock [Line Items]
Number of units issued	20,040,000	20,000,000
Price per share	$ 10	$ 10	$ 10
Number of shares in a unit	1
Number of shares issuable per warrant			1
Exercise price of warrants			$ 11.50
Over-allotment
Subsidiary, Sale of Stock [Line Items]
Number of units issued	40,000
Price per share	$ 10.10

PRIVATE PLACEMENT (Details)

PRIVATE PLACEMENT (Details) - USD ($)	Oct. 23, 2020	Oct. 05, 2020	Dec. 31, 2020
Subsidiary, Sale of Stock [Line Items]
Aggregate purchase price			$ 7,762,000
Private Placement
Subsidiary, Sale of Stock [Line Items]
Number of warrants issued	12,000
Price of warrants	$ 1	$ 1
Aggregate purchase price		$ 7,750,000
Number of shares per warrant	1
Exercise price of warrant	$ 11.50
Private Placement | Sponsor
Subsidiary, Sale of Stock [Line Items]
Number of warrants issued	12,000		7,750,000
Price of warrants	$ 1		$ 1
Aggregate purchase price	$ 12,000		$ 7,750,000

RELATED PARTY TRANSACTIONS - Fo

RELATED PARTY TRANSACTIONS - Founder Shares (Details)	Oct. 23, 2020shares	Jul. 22, 2020USD ($)shares	Dec. 31, 2020shares	Dec. 31, 2020USD ($)D$ / sharesshares
Related Party Transaction [Line Items]
Aggregate purchase price | $				$ 25,000
Number of shares subject to forfeiture (in shares)			17,782,000	17,782,000
Founder Shares | Over-allotment
Related Party Transaction [Line Items]
Number of shares subject to forfeiture (in shares)	740,000
Number of shares not subjected to forfeiture (in shares)	10,000
Common stock, shares outstanding	5,010,000
Class B common stock
Related Party Transaction [Line Items]
Common stock, shares issued			5,010,000	5,010,000
Common stock, shares outstanding			5,010,000	5,010,000
Class B common stock | Sponsor | Founder Shares
Related Party Transaction [Line Items]
Number of shares issued		5,750,000
Aggregate purchase price | $		$ 25,000
Number of shares subject to forfeiture (in shares)				750,000
Percentage of issued and outstanding shares after the Initial Public Offering collectively held by initial stockholders				20.00%
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 | D				20
Threshold consecutive trading days for transfer, assign or sale of shares or warrants, after the completion of the initial business combination | D				30
Threshold period after the business combination in which the 20 trading days within any 30 trading day period commences				150 days

RELATED PARTY TRANSACTIONS - Ad

RELATED PARTY TRANSACTIONS - Additional information (Details) - USD ($)	Jul. 07, 2020	Dec. 31, 2020
Related Party Transaction [Line Items]
Expenses incurred		$ 30,000
Promissory Note with Related Party
Related Party Transaction [Line Items]
Proceeds from Related Party Advances	$ 300,000
Repayment of advances from related party		185,047
Related Party Loans
Related Party Transaction [Line Items]
Maximum loans convertible into warrants		$ 1,500,000
Price of warrants (in dollars per share)		$ 1
Sponsor | Maximum [Member]
Related Party Transaction [Line Items]
Expenses per month		$ 10,000

COMMITMENTS - Underwriting Agre

COMMITMENTS - Underwriting Agreement (Details) - USD ($)	6 Months Ended
	Dec. 31, 2020	Oct. 23, 2020
COMMITMENTS
Deferred fee per unit	$ 0.35
Deferred underwriting fee payable	$ 7,014,000	$ 7,014,000
Number Of Holders Demands On Securities	three

STOCKHOLDERS' DEFICIT - Preferr

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

STOCKHOLDERS' DEFICIT - Common

STOCKHOLDERS' DEFICIT - Common Stock Shares (Details)	6 Months Ended
	Dec. 31, 2020Vote$ / sharesshares
Class A common stock
Class of Stock [Line Items]
Common shares, shares authorized (in shares)	100,000,000
Common shares, par value (in dollars per share) | $ / shares	$ 0.0001
Common shares, votes per share | Vote	1
Common shares, shares issued (in shares)	0
Common shares, shares outstanding (in shares)	0
Shares subject to possible redemption	20,040,000
Percentage of issued and outstanding shares after the Initial Public Offering collectively held by initial stockholders	20.00%
Class B common stock
Class of Stock [Line Items]
Common shares, shares authorized (in shares)	10,000,000
Common shares, par value (in dollars per share) | $ / shares	$ 0.0001
Common shares, votes per share | Vote	1
Common shares, shares issued (in shares)	5,010,000
Common shares, shares outstanding (in shares)	5,010,000

WARRANT LIABILITY (Details)

WARRANT LIABILITY (Details)	6 Months Ended
	Dec. 31, 2020D$ / shares
WARRANT LIABILITY
Public Warrants exercisable term after the completion of a business combination	12 months
Public Warrants expiration term	5 years
Stock price trigger for redemption of public warrants (in dollars per share)	$ 18
Redemption price per public warrant (in dollars per share)	$ 0.01
Minimum threshold written notice period for redemption of public warrants	30 days
Threshold trading days for redemption of public warrants | D	20
Threshold consecutive trading days for redemption of public warrants | D	30
Threshold issue price per share	$ 9.20
Percentage of gross proceeds on total equity proceeds	60.00%
Threshold trading days determining volume weighted average price	20 days
Adjustment of exercise price of warrants based on market value and newly issued price (as a percent)	115.00%
Adjustment of redemption price of stock based on market value and newly issued price (as a percent)	180.00%
Threshold trading days determining volume weighted average price	15 days
Threshold period for effective within statement after business combination	60 days

INCOME TAX - Company's net defe

INCOME TAX - Company's net deferred tax assets (Details)	Dec. 31, 2020USD ($)
Deferred tax assets
Net-operating loss carryforward	$ 20,436
Startup/ Organizational Expenses	29,766
Unrealized gain on marketable securities	(7,485)
Total deferred tax assets	42,717
Valuation Allowance	$ (42,717)

INCOME TAX - Components of inco

INCOME TAX - Components of income tax provision (benefit) (Details)	6 Months Ended
	Dec. 31, 2020USD ($)
Federal
Deferred	$ (42,717)
Change in valuation allowance	42,717
Income tax provision	$ 28,653

INCOME TAX - Effective tax rate

INCOME TAX - Effective tax rate Reconciliation (Details)	6 Months Ended
	Dec. 31, 2020
INCOME TAX
Statutory federal income tax rate	21.00%
State taxes, net of federal tax benefit	0.00%
Transaction costs allocable to warrant liabilities	(0.40%)
Change in fair value of warrant liability	(20.40%)
Change in valuation allowance	(0.20%)
Income tax provision	0.00%

INCOME TAX - Additional informa

INCOME TAX - Additional information (Details)	6 Months Ended
	Dec. 31, 2020USD ($)
INCOME TAX
U.S. federal net operating loss carry forward	$ 97,318
Change in the valuation allowance	$ 42,717

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details)	Dec. 31, 2020USD ($)
Liabilities:
Warrant Liability	$ 28,839,300
Measured on a recurring basis | Level 1
Assets:
Cash and marketable securities held in Trust Account	202,439,643
Measured on a recurring basis | Level 1 | Public warrants
Liabilities:
Warrant Liability	16,032,000
Measured on a recurring basis | Level 3 | Private Placement Warrants
Liabilities:
Warrant Liability	$ 12,807,300

FAIR VALUE MEASUREMENTS - key i

FAIR VALUE MEASUREMENTS - key inputs into the binomial lattice simulation model for the Private Placement Warrants and Public Warrants at initial measurement (Details) - Level 3	Dec. 31, 2020	Oct. 05, 2020
Risk-free interest rate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input	0.38	0.37
Trading days per year
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input	252	252
Expected volatility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input	22.4	12.6
Exercise price
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input	11.50	11.50
Stock Price
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input	10.19	9.71

FAIR VALUE MEASUREMENTS - Chang

FAIR VALUE MEASUREMENTS - Changes in the fair value of warrant liabilities (Details)	6 Months Ended
	Dec. 31, 2020USD ($)
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value	$ 16,032,000
Level 3
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Initial measurement	10,472,500
Initial Measurement Of Warrant Liability Over Allotment	18,880
Change in valuation inputs or other assumptions	18,347,920
Fair value as of December 31, 2020	28,839,300
Private Placement Warrants | Level 3
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Initial measurement	4,572,500
Initial Measurement Of Warrant Liability Over Allotment	7,080
Change in valuation inputs or other assumptions	8,227,720
Fair value as of December 31, 2020	12,807,300
Public warrants | Level 3
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Initial measurement	5,900,000
Initial Measurement Of Warrant Liability Over Allotment	11,800
Change in valuation inputs or other assumptions	10,120,200
Fair value as of December 31, 2020	$ 16,032,000