Scilex Holding (SCLX) 10-Q/A7 Dec 212021 Q3 Quarterly report (amended)Financial data

Company Profile

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
Document And Entity Information - shares	Sep. 30, 2021	Dec. 08, 2021
Document Information Line Items
Entity Registrant Name	VICKERS VANTAGE CORP. I
Trading Symbol	VCKA
Document Type	10-Q/A
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		17,250,000
Amendment Flag	true
Amendment Description	Vickers Vantage Corp. I (the “Company,” “we,” “us” or “our”) is filing this Amendment No. 1 to its Quarterly Report on Form 10-Q/A for the quarterly period ended September 30, 2021 (this “Quarterly Report”) to amend and restate certain terms in its Quarterly Report on Form 10-Q for the quarterly period September 30, 2021 originally filed with the Securities and Exchange Commission (the “SEC”) on November 10, 2021 (the “Original Quarterly Report”).
Entity Central Index Key	0001820190
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Sep. 30, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q3
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Shell Company	true
Entity Ex Transition Period	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	001-39852
Entity Incorporation, State or Country Code	E9
Entity Tax Identification Number	00-0000000
Entity Address, Address Line One	1 Harbourfront Avenue
Entity Address, Address Line Two	#16-06
Entity Address, City or Town	Keppel Bay Tower
Entity Address, Country	SG
Entity Address, Postal Zip Code	098632
City Area Code	(646)
Local Phone Number	974-8301
Security Exchange Name	NASDAQ
Title of 12(b) Security	Ordinary Shares, par value $0.0001 per share
Entity Interactive Data Current	Yes

Condensed Balance Sheets

Condensed Balance Sheets - USD ($)		Sep. 30, 2021	Dec. 31, 2020
Current assets
Cash		$ 115,642	$ 30,511
Prepaid expenses		116,536
Total Current Assets		232,178	30,511
Deferred offering costs			168,973
Investments held in Trust Account – US Treasury Securities Money Market Fund		139,408,006
TOTAL ASSETS		139,640,184	199,484
Current liabilities
Accounts payable and accrued expenses		43,569
Accrued offering costs			25,760
Advances from related party			30,000
Promissory note — related party			125,000
Total Current Liabilities		43,569	180,760
Warrant liability		4,856,400
Deferred underwriting fee payable		5,190,000
Total Liabilities		10,089,969	180,760
Commitments and Contingencies
Ordinary shares subject to possible redemption 13,800,000 as of September 30, 2021 and no shares as of December 31, 2020 at redemption value of $10.10		139,380,000
Shareholders’ (Deficit) Equity
Preference shares, $0.0001 par value; 1,000,000 shares authorized; none issued or outstanding
Ordinary shares, $0.0001 par value; 200,000,000 shares authorized; 3,450,000 non-redeemable shares issued and outstanding at September 30, 2021 and December 31, 2020 (1)	[1]	345	345
Additional paid-in capital			24,655
Accumulated deficit		(9,830,130)	(6,276)
Total Shareholders’ (Deficit) Equity		(9,829,785)	18,724
TOTAL LIABILITIES AND SHAREHOLDERS’ (DEFICIT) EQUITY		$ 139,640,184	$ 199,484

[1]	At December 31, 2020, includes an aggregate of up to 450,000 ordinary shares that are subject to forfeiture depending on the extent to which the underwriters’ over-allotment option is exercised (see Note 6). On January 6, 2021, the Company effected a share capitalization of 0.2 shares for each share outstanding, resulting in 3,450,000 ordinary shares issued and outstanding (see Note 6). All share and per share amounts have been retroactively restated to reflect the share capitalization. As a result of the underwriters’ full exercise of their overallotment option on January 11, 2021, no shares were forfeited.

Condensed Balance Sheets (Paren

Condensed Balance Sheets (Parentheticals)	Sep. 30, 2021$ / sharesshares
Statement of Financial Position [Abstract]
Subject to possible redemption shares	13,800,000
Subject to possible redemption per shares (in Dollars per share) \| $ / shares	$ 10.1
Preferred stock, par value (in Dollars per share) \| $ / shares	$ 0.0001
Preferred stock, shares authorized	1,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Ordinary shares, par value (in Dollars per share) \| $ / shares	$ 0.0001
Ordinary shares, shares authorized	200,000,000
Ordinary shares, shares issued	3,450,000
Ordinary shares, shares outstanding	3,450,000

Condensed Statements of Operati

Condensed Statements of Operations (Unaudited) - USD ($)	3 Months Ended		7 Months Ended	9 Months Ended
Condensed Statements of Operations (Unaudited) - USD ($)	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2020	Sep. 30, 2021
Income Statement [Abstract]
Operating and formation costs	$ 283,346	$ 856	$ 5,856	$ 620,642
Loss from operations	(283,346)	(856)	(5,856)	(620,642)
Other (expense) income:
Change in fair value of warrants	(1,162,800)			2,872,800
Loss on initial issuance of private warrants				(2,599,200)
Transaction costs allocated to warrant liabilities				(30,212)
Interest earned on investments held in Trust Account	1,794			28,006
Total other (expense) income, net	(1,161,006)			271,394
Net loss	$ (1,444,352)	$ (856)	$ (5,856)	$ (349,248)
Weighted average shares outstanding, ordinary shares (in Shares)	17,250,000	3,000,000	3,000,000	16,675,824
Basic and diluted net loss per share, ordinary shares (in Dollars per share)	$ (0.08)	$ 0	$ 0	$ (0.02)

Condensed Statements of Changes

Condensed Statements of Changes in Shareholders’ (Deficit) Equity (Unaudited) - USD ($)	Ordinary Shares	Additional Paid-in Capital	Accumulated Deficit	Total
Balance at Feb. 20, 2020
Balance (in Shares) at Feb. 20, 2020
Issuance of ordinary shares to Sponsor
Issuance of ordinary shares to Sponsor (in Shares)	1
Net income (loss)			(5,000)	(5,000)
Balance at Mar. 31, 2020			(5,000)	(5,000)
Balance (in Shares) at Mar. 31, 2020	1
Balance at Jun. 30, 2020			(5,000)	(5,000)
Balance (in Shares) at Jun. 30, 2020	1
Cancellation of ordinary shares
Cancellation of ordinary shares (in Shares)	(1)
Issuance of ordinary shares to Sponsor	$ 345	24,655		25,000
Issuance of ordinary shares to Sponsor (in Shares)	3,450,000
Net income (loss)			(856)	(856)
Balance at Sep. 30, 2020	$ 345	24,655	(5,856)	19,144
Balance (in Shares) at Sep. 30, 2020	3,450,000
Balance at Dec. 31, 2020	$ 345	24,655	(6,276)	18,724
Balance (in Shares) at Dec. 31, 2020	3,450,000
Accretion of Ordinary shares subject to possible redemption amount		(24,665)	(9,474,606)	(9,499,261)
Accretion of Ordinary shares subject to possible redemption amount (in Shares)
Net income (loss)			1,328,853	1,328,853
Balance at Mar. 31, 2021	$ 345		(8,152,029)	(8,151,684)
Balance (in Shares) at Mar. 31, 2021	3,450,000
Net income (loss)			(233,749)	(233,749)
Balance at Jun. 30, 2021	$ 345		(8,385,778)	(8,385,433)
Balance (in Shares) at Jun. 30, 2021	3,450,000
Net income (loss)			(1,444,352)	(1,444,352)
Balance at Sep. 30, 2021	$ 345		$ (9,830,130)	$ (9,829,785)
Balance (in Shares) at Sep. 30, 2021	3,450,000

Condensed Statements of Cash Fl

Condensed Statements of Cash Flows (Unaudited) - USD ($)	7 Months Ended	9 Months Ended
Condensed Statements of Cash Flows (Unaudited) - USD ($)	Sep. 30, 2020	Sep. 30, 2021
Cash Flows from Operating Activities:
Net loss	$ (5,856)	$ (349,248)
Adjustments to reconcile net loss to net cash used in operating activities:
Formation cost paid through advances from affiliate of Sponsor	5,000
Interest earned on investments held in Trust Account		(28,006)
Change in fair value of warrant liability		(2,872,800)
Loss on initial issuance of warrant liability		2,599,200
Transaction costs allocated to private warrants		30,212
Changes in operating assets and liabilities:
Prepaid expenses		(116,536)
Accounts payable and accrued expenses		43,569
Net cash used in operating activities	(856)	(693,609)
Cash Flows from Investing Activities:
Investment of cash in Trust Account		(139,380,000)
Net cash used in investing activities		(139,380,000)
Cash Flows from Financing Activities:
Proceeds from sale of Units, net of underwriting discounts paid		135,600,000
Proceeds from sale of Private Placement Warrants		5,130,000
Advances from related party	25,000	25,000
Repayment of advances from related party		(55,000)
Proceeds from promissory note – related party	125,000
Repayment of promissory note – related party		(125,000)
Payment of offering costs	(70,279)	(416,260)
Net cash provided by financing activities	79,721	140,158,740
Net Change in Cash	78,865	85,131
Cash – Beginning of period		30,511
Cash – End of period	78,865	115,642
Non-Cash investing and financing activities:
Deferred underwriting fee payable		5,190,000
Offering costs included in accrued offering costs	$ 13,745

Description of Organization and

Description of Organization and Business Operations	9 Months Ended
Description of Organization and Business Operations	Sep. 30, 2021
Accounting Policies [Abstract]
DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS	NOTE 1. DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS Vickers Vantage Corp. I (the “Company”) is a blank check company incorporated as a Cayman Islands exempted company on February 21, 2020. The Company was formed for the purpose of effecting a merger, share exchange, asset acquisition, share purchase, reorganization or similar business combination with one or more businesses or entities (a “Business Combination”). The Company is not limited to a particular industry or sector 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 September 30, 2021, the Company had not commenced any operations. All activity for the period from February 21, 2020 (inception) through September 30, 2021 relates to the Company’s formation and the initial public offering (“Initial Public Offering”), which is described below, and, subsequent to the Initial Public Offering, identifying a target company for a Business Combination. 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 Company has selected December 31 as its fiscal year end. The registration statement for the Company’s Initial Public Offering was declared effective on January 6, 2021. On January 11, 2021 the Company consummated the Initial Public Offering of 13,800,000 Units (the “Units” and, with respect to the ordinary shares included in the Units sold, the “Public Shares”), which includes the full exercise by the underwriter of its over-allotment option in the amount of 1,800,000 Units, at $10.00 per Unit, generating gross proceeds of $138,000,000 which is described in Note 4. Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale of 6,840,000 warrants (the “Private Placement Warrants”) at a price of $0.75 per Private Placement Warrant in a private placement to Vickers Venture Fund VI Pte Ltd and Vickers Venture Fund VI (Plan) Pte Ltd, (the “Sponsor”), generating gross proceeds of $5,130,000, which is described in Note 5. Transaction costs amounted to $8,149,473, consisting of $2,400,000 in cash underwriting fees, $5,190,000 in deferred underwriting fees, and $559,473 of other offering costs Following the closing of the Initial Public Offering on January 11, 2021, an amount of $139,380,000 ($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”), and invested in U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act, with a maturity of 185 days or less, or in any open-ended investment company that holds itself out as a money market fund investing solely in U.S. Treasuries and meeting certain conditions under Rule 2a-7 of the Investment Company Act, as determined by the Company, until the earliest of: (i) the completion of a Business Combination and (ii) the distribution of the funds in the Trust Account to the Company’s shareholders, as described below. The Company’s management has broad discretion with respect to the specific application of the net proceeds of the Initial Public Offering and the sale of the Private Placement Warrants, although substantially all of the net proceeds are intended to be applied generally toward consummating a Business Combination. The stock exchange listing rules require that the Business Combination must be with one or more operating businesses or assets with a fair market value equal to at least 80% of the assets held in the Trust Account (as defined below) (less any deferred underwriting commissions and taxes payable on the interest earned on the Trust Account). The Company will only complete a Business Combination if the post-Business Combination company owns or acquires 50% or more of the issued and outstanding voting securities of the target or otherwise acquires a controlling interest in the target business sufficient for it not to be required to register as an investment company under the Investment Company Act of 1940, as amended (the “Investment Company Act”). There is no assurance that the Company will be able to successfully effect a Business Combination. The Company will provide the holders of the public shares (the “Public Shareholders”) with the opportunity to redeem all or a portion of their public shares upon the completion of the Business Combination, either (i) in connection with a general meeting called to approve the Business Combination or (ii) by means of a tender offer. The decision as to whether the Company will seek shareholder approval of a Business Combination or conduct a tender offer will be made by the Company, solely in its discretion. The Public Shareholders will be entitled to redeem their Public Shares, equal to the aggregate amount then on deposit in the Trust Account, calculated as of two business days prior to the consummation of the Business Combination (initially anticipated to be $10.10 per Public Share), including interest (which interest shall be net of taxes payable), divided by the number of then issued and outstanding public shares, subject to certain limitations as described in the prospectus. The per-share amount to be distributed to the Public Shareholders who properly redeem their shares will not be reduced by the deferred underwriting commissions the Company will pay to the underwriters (as discussed in Note 7). The Company will proceed with a Business Combination only if the Company has net tangible assets of at least $5,000,001 and, if the Company seeks shareholder approval, it receives an ordinary resolution under Cayman Islands law approving a Business Combination, which requires the affirmative vote of a majority of the shareholders who attend and vote at a general meeting of the Company. If a shareholder vote is not required and the Company does not decide to hold a shareholder vote for business or other legal reasons, the Company will, pursuant to its Amended and Restated Memorandum and Articles of Association, conduct the redemptions pursuant to the tender offer rules of the Securities and Exchange Commission (“SEC”), and file tender offer documents containing substantially the same information as would be included in a proxy statement with the SEC prior to completing a Business Combination. If the Company seeks shareholder approval in connection with a Business Combination, the Company’s Sponsors have 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 Shareholder may elect to redeem their Public Shares, without voting, and if they do vote, irrespective of whether they vote for or against a proposed Business Combination. Notwithstanding the foregoing, if the Company seeks shareholder approval of the Business Combination and the Company does not conduct redemptions pursuant to the tender offer rules, a Public Shareholder, together with any affiliate of such shareholder or any other person with whom such shareholder is acting in concert or as a “group” (as defined 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 20% of the Public Shares without the Company’s prior written consent. The Sponsors have agreed (a) to waive their redemption rights with respect to any Founder Shares and Public Shares held by them in connection with the completion of a Business Combination and (b) not to propose an amendment to the Amended and Restated Memorandum and Articles of Association (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 the Public Shares if the Company does not complete a Business Combination within the Combination Period (as defined below) or (ii) with respect to any other provision relating to shareholders’ rights or pre-initial business combination activity, unless the Company provides the Public Shareholders with the opportunity to redeem their Public Shares upon approval of any such amendment at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account, including interest (which interest shall be net of taxes payable), divided by the number of then issued and outstanding Public Shares. The Company will have until January 11, 2022 to consummate a Business Combination. However, if the Company anticipates that it may not be able to consummate a Business Combination by January 11, 2022, the Company may extend the period of time to consummate a Business Combination up to two times, each by an additional three months (until July 11, 2022 to complete a Business Combination (the “Combination Period”). In order to extend the time available for the Company to consummate a Business Combination, the Sponsor or its affiliate or designees must deposit into the Trust Account $1,035,000 ($0.075 per Public Share), on or prior to the date of the applicable deadline, for each three-month extension. If the Company has not completed a Business Combination within the Combination Period, the Company will (i) cease all operations except for the purpose of winding up, (ii) as promptly as reasonably possible but not more than ten business days thereafter, redeem 100% of 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 (less up to $50,000 of interest to pay dissolution expenses and which interest shall be net of taxes payable), divided by the number of then issued and outstanding Public Shares, which redemption will completely extinguish the rights of the Public Shareholders as shareholders (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 Public Shareholders and its Board of Directors, liquidate and dissolve, subject in each case to the Company’s obligations under Cayman Islands law to provide for claims of creditors and 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 Sponsors have agreed to waive their rights to liquidating distributions from the Trust Account with respect to the Founder Shares if the Company fails to complete a Business Combination within the Combination Period. However, if the Sponsors or any of their respective affiliates acquire Public Shares, 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 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 amount of funds deposited into the Trust Account ($10.10 per share). In order to protect the amounts held in the Trust Account, the Sponsors have agreed that it will be liable to the Company if and to the extent any claims by a third party (other than the Company’s independent registered public accounting firm) 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 (1) $10.10 per Public Share or (2) such lesser amount per Public Share held in the Trust Account as of the date of the liquidation of the Trust Account due to reductions in the value of trust assets, in each case net of the interest which may be withdrawn to pay taxes, except as to any claims by a third party who executed a waiver of any and all rights to seek access to the Trust Account and except as 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”). In the event that an executed waiver is deemed to be unenforceable against a third party, the Sponsors 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 Sponsors will have to indemnify the Trust Account due to claims of creditors by endeavoring to have all vendors, service providers (other than the Company’s independent registered public accounting firm), prospective target businesses or other entities with which the Company does business, execute agreements with the Company waiving any right, title, interest or claim of any kind in or to monies held in the Trust Account. Going Concern and Liquidity As of September 30, 2021, the Company had $115,642 in its operating bank accounts, $139,408,006 in securities held in the Trust Account to be used for a Business Combination or to repurchase or redeem its ordinary shares in connection therewith and working capital of $188,609. As of September 30, 2021, approximately $28,000 of the amount on deposit in the Trust Account represented interest income, which is available to pay the Company’s tax obligations. If the Company is unable to raise additional capital, it may be required to take additional measures to conserve liquidity, which could include, but not necessarily be limited to, suspending the pursuit of a Business Combination. The Company cannot provide any assurance that new financing will be available to it on commercially acceptable terms, if at all. As a result of the above, in connection with the Company’s assessment of going concern considerations in accordance with Financial Accounting Standard Board’s Accounting Standards Update (“ASU”) 2014-15, “Disclosures of Uncertainties about an Entity’s Ability to Continue as a Going Concern,” management has determined that the liquidity condition and date for mandatory liquidation and dissolution raise substantial doubt about the Company’s ability to continue as a going concern through July 11, 2022 (extension date), the scheduled liquidation date of the Company if it does not complete a Business Combination prior to such date. These condensed financial statements do not include any adjustments relating to the recovery of the recorded assets or the classification of the liabilities that might be necessary should the Company be unable to continue as a going concern.

Restatement of Previously Issue

Restatement of Previously Issued Financial Statements	9 Months Ended
Restatement of Previously Issued Financial Statements	Sep. 30, 2021
Restatement Of Previously Issued Financial Statements [Abstract]
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS	NOTE 2. RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS In connection with the preparation of the Company’s financial statements as of September 30, 2021, the Company concluded it should restate its financial statements to classify all Public Shares in temporary equity. In accordance with ASC 480, paragraph 10-S99, redemption provisions not solely within the control of the Company require ordinary shares subject to redemption to be classified outside of permanent equity. The Company previously determined the ordinary shares subject to possible redemption to be equal to the redemption value of $10.10 per ordinary share while also taking into consideration a redemption cannot result in net tangible assets being less than $5,000,001. Previously, the Company did not consider redeemable shares classified as temporary equity as part of net tangible assets. Effective with these financial statements, the Company revised this interpretation to include temporary equity in net tangible assets. Accordingly, effective with this filing, the Company presents all redeemable ordinary shares as temporary equity and recognizes accretion from the initial book value to redemption value at the time of its Initial Public Offering and in accordance with ASC 480. As a result, management has noted a reclassification adjustment related to temporary equity and permanent equity. This resulted in an adjustment to the initial carrying value of the ordinary shares subject to possible redemption with the offset recorded to additional paid-in capital (to the extent available), accumulated deficit and ordinary shares. In connection with the change in presentation for the ordinary shares subject to redemption, the Company also revised its income (loss) per ordinary share calculation to allocate net income (loss) to ordinary shares. This presentation contemplates a Business Combination as the most likely outcome, in which case, ordinary shares 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. The impact of the restatement on the Company’s historical financial statements is reflected in the following tables. Balance Sheet as of January 11, 2021 (unaudited) As Previously Adjustment As Restated Ordinary shares subject to possible redemption $ 122,269,829 $ 17,110,171 $ 139,380,000 Ordinary shares $ 514 $ (169 ) $ 345 Additional paid-in capital $ 7,635,396 $ (7,635,396 ) $ — Accumulated deficit $ (2,635,902 ) $ (9,474,606 ) $ (12,110,508 ) Total Shareholders’ Equity (Deficit) $ 5,000,008 $ (17,110,171 ) $ (12,110,163 ) Condensed Balance Sheet as of March 31, 2021 (unaudited) As Previously Adjustment As Restated Ordinary shares subject to possible redemption $ 126,228,309 $ 13,151,691 $ 139,380,000 Ordinary shares $ 475 $ (130 ) $ 345 Additional paid-in capital $ 3,676,955 $ (3,676,955 ) $ — Retained Earnings (accumulated deficit) $ 1,322,577 $ (9,474,606 ) $ (8,152,029 ) Total Shareholders’ Equity (Deficit) $ 5,000,007 $ (13,151,691 ) $ (8,151,684 ) Condensed Balance Sheet as of June 30, 2021 (unaudited) As Previously Adjustment As Restated Ordinary shares subject to possible redemption $ 125,994,557 $ 13,385,443 $ 139,380,000 Ordinary shares $ 478 $ (133 ) $ 345 Additional paid-in capital $ 3,910,704 $ (3,910,704 ) $ — Retained Earnings (accumulated deficit) $ 1,088,828 $ (9,474,606 ) $ (8,385,778 ) Total Shareholders’ Equity (Deficit) $ 5,000,010 $ (13,385,443 ) $ (8,385,433 ) Condensed Statement of Operations for the Three Months Ended March 31, 2021 (unaudited) As Previously Adjustment As Restated Weighted average shares outstanding of ordinary shares redeemable shares 13,800,000 (13,800,000 ) — Basic and diluted net loss per ordinary share, ordinary shares redeemable shares $ — $ — $ — Weighted average shares outstanding of ordinary shares non-redeemable shares 3,395,000 (3,395,000 ) — Basic and diluted net loss per ordinary share, ordinary shares non-redeemable shares $ 0.39 $ (0.39 ) $ — Weighted average shares outstanding, ordinary shares — 15,508,333 15,508,333 Basic and diluted net loss per share, ordinary shares $ — $ 0.09 $ 0.09 Condensed Statement of Operations for the Three Months Ended June 30, 2021 (unaudited) As Previously Adjustment As Restated Weighted average shares outstanding of ordinary shares redeemable shares 13,800,000 (13,800,000 ) — Basic and diluted net income per ordinary share, ordinary shares redeemable shares $ — $ — $ — Weighted average shares outstanding of ordinary shares non-redeemable shares 3,450,000 (3,450,000 ) — Basic and diluted net loss per ordinary share, ordinary shares non-redeemable shares $ (0.07 ) $ 0.07 $ — Weighted average shares outstanding, ordinary shares — 17,250,000 17,250,000 Basic and diluted net income (loss) per share, ordinary shares $ — $ (0.01 ) $ (0.01 ) Condensed Statement of Operations for the Six Months Ended June 30, 2021 (unaudited) As Previously Adjustment As Restated Weighted average shares outstanding of ordinary shares redeemable shares 13,800,000 (13,800,000 ) — Basic and diluted net income per ordinary share, ordinary shares redeemable shares $ — $ — $ — Weighted average shares outstanding of ordinary shares non-redeemable shares 3,425,000 (3,425,000 ) — Basic and diluted net loss per ordinary share, ordinary shares non-redeemable shares $ 0.31 $ (0.31 ) $ — Weighted average shares outstanding, ordinary shares — 16,391,664 16,391,664 Basic and diluted net income (loss) per share, ordinary shares $ — $ 0.07 $ 0.07 Condensed Statement of Changes in Shareholders’ Equity for the three months ended March 31, 2021 (unaudited) As Previously Adjustment As Restated Sale of 13,800,000 Units, net of underwriting discounts and offering expenses $ 129,880,739 $ (129,880,739 ) $ — Ordinary shares subject to possible redemption $ (126,228,309 ) $ 126,228,309 $ — Accretion of Ordinary shares subject to possible redemption amount $ — $ (9,499,261 ) $ (9,499,261 ) Total shareholders’ equity (deficit) $ 5,000,007 $ (13,151,691 ) $ (8,151,684 ) Condensed Statement of Changes in Shareholders’ Equity for the three months ended June 30, 2021 (unaudited) As Previously Adjustment As Restated Change in value of ordinary shares subject to redemption $ 233,752 $ (233,752 ) $ — Total shareholders’ equity (deficit) $ 5,000,010 $ (13,385,443 ) $ (8,385,433 ) Condensed Statement of Cash Flows for the Three Months Ended March 31, 2021 (unaudited) As Previously Adjustment As Restated Non-cash investing and financing activities: Initial classification of ordinary shares subject to possible redemption $ 122,269,832 $ (122,269,832 ) $ — Change in value of ordinary shares subject to possible redemption $ 3,958,477 $ (3,958,477 ) $ — Condensed Statement of Cash Flows for the Six Months Ended June 30, 2021 (unaudited) As Previously Adjustment As Restated Non-cash investing and financing activities: Initial classification of ordinary shares subject to possible redemption $ 122,269,832 $ (122,269,832 ) $ — Change in value of ordinary shares subject to possible redemption $ 3,724,725 $ (3,724,725 ) $ —

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
Summary of Significant Accounting Policies	Sep. 30, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X of the SEC. Certain information or footnote disclosures normally included in condensed financial statements prepared in accordance with GAAP have been condensed or omitted, pursuant to the rules and regulations of the SEC for interim financial reporting. Accordingly, they do not include all the information and footnotes necessary for a complete presentation of financial position, results of operations, or cash flows. In the opinion of management, the accompanying unaudited condensed financial statements include all adjustments, consisting of a normal recurring nature, which are necessary for a fair presentation of the financial position, operating results and cash flows for the periods presented. The accompanying unaudited condensed financial statements should be read in conjunction with the Company’s prospectus for its Initial Public Offering as filed with the SEC on January 7, 2021. The interim results for the three and nine months ended September 30, 2021 are not necessarily indicative of the results to be expected for the year ending December 31, 2021 or for any future periods. 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, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial 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 condensed financial statements in conformity with GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed 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 condensed financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. One of the more significant accounting estimates included in these condensed financial statements is the determination of the fair value of the warrant liabilities. Such estimates may be subject to change as more current information because available and 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 September 30, 2021 and December 31, 2020. Offering Costs Offering costs consist of legal, accounting, underwriting fees and other costs incurred through the balance sheet date that are directly related to the Initial Public Offering. Offering costs were allocated to the separable financial instruments issued in the Initial Public Offering based on a relative fair value basis, compared to total proceeds received. Offering costs allocated to warrant liabilities were expensed as incurred in the statements of operations. Offering costs associated with the ordinary shares issued were initially charged to temporary equity and then accreted to ordinary shares subject to redemption upon the completion of the Initial Public Offering. Offering costs amounting to $8,119,261 were charged to temporary equity upon the completion of the Initial Public Offering, and $30,212 of the offering costs were related to the warrant liabilities and charged to the statement of operations. Ordinary Shares Subject to Possible Redemption The Company accounts for its ordinary shares subject to possible redemption in accordance with the guidance in Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” Ordinary shares subject to mandatory redemption is classified as a liability instrument and is measured at fair value. Conditionally redeemable ordinary shares (including ordinary shares 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, ordinary shares are classified as shareholders’ equity. The Company’s ordinary shares features certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, at September 30, 2021 and December 31, 2020, ordinary shares subject to possible redemption is presented as temporary equity, outside of the shareholders’ equity section of the Company’s balance sheet. Under ASC 480-10-S99, the Company has elected to recognize changes in the redemption value immediately as they occur and adjust the carrying value of redeemable ordinary shares to equal the redemption value at the end of each reporting period. This method would view the end of the reporting period as if it were also the redemption date for the security. Immediately upon the closing of the Initial Public Offering, the Company recognized the accretion from initial book value to redemption amount value. The change in the carrying value of redeemable ordinary shares resulted in charges against additional paid-in capital and accumulated deficit. At September 30, 2021, the ordinary shares reflected in the condensed balance sheets are reconciled in the following table: Gross proceeds $ 138,000,000 Less: Ordinary shares issuance costs $ (8,119,261 ) Plus: Accretion of carrying value to redemption value $ 9,499,261 Ordinary shares subject to possible redemption $ 139,380,000 Warrant Liability The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms and applicable authoritative guidance in Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 480, Distinguishing Liabilities from Equity (“ASC 480”) and ASC 815, Derivatives and Hedging (“ASC 815”). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed to the Company’s own ordinary shares, among other conditions for equity classification. This assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent quarterly period end date while the warrants are outstanding. We account for the warrants issued in connection with our Initial Public Offering in accordance with the guidance contained in ASC 815 under which the public warrants meet the criteria for equity treatment and the private warrants do not meet the criteria for equity treatment and must be recorded as liabilities. Accordingly, we classify the private warrants as liabilities at their fair value and adjust the private 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 fair value of the warrants was estimated using a Black-Scholes option pricing formula. Income Taxes The Company accounts for income taxes under ASC Topic 740, “Income Taxes,” which prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company’s management determined that the Cayman Islands is the Company’s major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. As of September 30, 2021 and December 31, 2020, there were no unrecognized tax benefits and no amounts accrued for interest and penalties. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is considered to be an exempted Cayman Islands company with no connection to any other taxable jurisdiction and is presently not subject to income taxes or income tax filing requirements in the Cayman Islands or the United States. As such, the Company’s tax provision was zero for the period presented. Net income (Loss) per Ordinary Share The Company complies with accounting and disclosure requirements of FASB ASC Topic 260, “Earnings Per Share”. Net income (loss) per ordinary share is computed by dividing net income (loss) by the weighted average number of ordinary shares outstanding for the period. Accretion associated with the redeemable shares of ordinary shares is excluded from earnings per share as the redemption value approximates fair value. The calculation of diluted income (loss) per share does not consider the effect of the warrants issued in connection with the (i) Initial Public Offering, and (ii) the private placement since the exercise of the warrants is contingent upon the occurrence of future events. The warrants are exercisable to purchase 13,740,000 ordinary shares in the aggregate. 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 ordinary shares and then share in the earnings of the Company. As a result, diluted net loss per ordinary share is the same as basic net loss per ordinary share for the periods presented. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash accounts in a financial institution, which, at times may exceed the Federal Depository Insurance Corporation coverage limit of $250,000. The Company has not experienced losses on these accounts and management believes the Company is not exposed to significant risks on such account. Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC Topic 820, “Fair Value Measurement,” approximates the carrying amounts represented in the accompanying condensed balance sheets, primarily due to their short-term nature, other than the derivative warrant liability. Recent Accounting Standards Management does not believe that any other recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s condensed financial statements. In August 2020, the FASB issued Accounting Standards Update (“ASU”) No. 2020-06, Debt --debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging -- Contracts in Entity’ Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’ Own Equity (“ASU 2020-06”), which simplifies accounting for convertible instruments by removing major separation models required under current GAAP. The ASU also removes certain settlement conditions that are required for equity-linked contracts to qualify for the derivative scope exception, and it simplifies the diluted earnings per share calculation in certain areas. Management is currently evaluating the new guidance but does not expect the adoption of this guidance to have a material impact on the Company’s condensed financial statements. Management does not believe that any other recently issued, but not yet effective, accounting standard if currently adopted would have a material effect on the accompanying condensed financial statements.

Public Offering

Public Offering	9 Months Ended
Public Offering	Sep. 30, 2021
Proposed Public Offering [Abstract]
PUBLIC OFFERING	NOTE 4. PUBLIC OFFERING Pursuant to the Initial Public Offering, the Company sold to 13,800,000 Units which includes a full exercise by the underwriters of their over-allotment option in the amount of 1,800,000 Units, at a purchase price of $10.00 per Unit. Each Unit consists of one ordinary share and one-half of one redeemable warrant (“Public Warrant”). Each whole Public Warrant entitles the holder to purchase one ordinary share at an exercise price of $11.50 per whole share (see Note 8).

Private Placement

Private Placement	9 Months Ended
Private Placement	Sep. 30, 2021
Private Placement [Abstract]
PRIVATE PLACEMENT	NOTE 5. PRIVATE PLACEMENT Simultaneously with the closing of the Initial Public Offering, the Sponsors purchased an aggregate of 6,840,000 Private Placement Warrants at a price of $0.75 per Private Placement Warrant, for an aggregate purchase price of $5,130,000, in a private placement. Each Private Placement Warrant is exercisable to purchase one ordinary share at a price of $11.50 per share, subject to adjustment (see Note 10). A portion of 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 from 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	9 Months Ended
Related Party Transactions	Sep. 30, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 6. RELATED PARTY TRANSACTIONS Founder Shares On July 16, 2020, the Company issued an aggregate of 3,593,750 ordinary shares to an affiliate of the Sponsors for an aggregate purchase price of $25,000. In August 2020, the affiliate transferred his Founder Shares to the Sponsors for the same price paid for such shares. On October 8. 2020, the Company effected a share capitalization of 0.2 shares for each share outstanding, on December 7, 2020, the Sponsors forfeited 1,437,500 ordinary shares, which were cancelled by the Company, and on January 6, 2021, the Company effected a share capitalization of 0.2 shares for each share outstanding, resulting in 3,450,000 ordinary shares issued and outstanding (the “Founder Shares”). All share and per-share amounts have been retroactively restated to reflect the share transactions. The Founder Shares included an aggregate of up to 450,000 shares that were subject to forfeiture depending on the extent to which the underwriters’ over-allotment option is exercised, so that the number of Founder Shares will equal, on an as-converted basis, approximately 20% of the Company’s issued and outstanding ordinary shares after the Initial Public Offering. As a result of the underwriters’ election to partially exercise their over-allotment option, no Founder Shares are currently subject to forfeiture. The Sponsors have agreed, subject to limited exceptions, not to transfer, assign or sell any of its Founder Shares until six months after the consummation of a Business Combination or earlier if, subsequent to a Business Combination, the Company consummates a liquidation, merger, share exchange or other similar transaction that results in all of the Public Shareholders having the right to exchange their ordinary shares for cash, securities or other property. Advances from Related Party During 2020, an affiliate of the Sponsors advanced the Company an aggregate of $30,000 to fund expenses in connection with the Initial Public Offering. The advances are non-interest bearing and payable upon demand. As of September 30, 2021 and December 31, 2020, there was $0 and $30,000 advances outstanding, respectively. The outstanding amount of $30,000 was repaid on February 26, 2021. Promissory Note — Related Party On July 16, 2020, the Company issued an unsecured promissory note (the “Promissory Note”) to an affiliate of the Sponsors, pursuant to which the Company may borrow up to an aggregate principal amount of $125,000. The Promissory Note is non-interest bearing and payable on the earlier of (i) December 31, 2020 or (ii) the completion of the Initial Public Offering. The outstanding balance under the Promissory Note of $125,000 was repaid subsequent to the closing of the Initial Public Offering on January 14, 2021. Related Party Loans In order to finance transaction costs in connection with a Business Combination, the Sponsors or an affiliate of the Sponsors, or certain of the Company’s officers and directors may, but are not obligated to, loan the Company funds as may be required (“Working Capital Loans”). Such Working Capital Loans would be evidenced by promissory notes. The notes may be repaid upon completion of a Business Combination, without interest, or, at the lender’s discretion, up to $1,500,000 of notes may be converted upon completion of a Business Combination into warrants at a price of $0.75 per warrant. Such warrants would be identical to the Private Placement Warrants. 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. As of September 30, 2021 and December 31, 2020, there were no amounts outstanding under the Working Capital Loans. Related Party Extension Loans As discussed in Note 1, the Company may extend the period of time to consummate a Business Combination up to two times, each by an additional three months (until July 11, 2022 to complete a Business Combination). In order to extend the time available for the Company to consummate a Business Combination, the Sponsor or its affiliates or designees must deposit into the Trust Account $1,035,000 ($0.075 per Public Share in either case), on or prior to the date of the applicable deadline, for each three-month extension, providing a total possible Business Combination period up until July 11, 2022 for a total payment value of $2,070,000 ($0.15 per unit in either case). Any such deposits would be made in the form of non-interest bearing loans. Such notes would either be paid upon consummation of a Business Combination, or, at the relevant insider’s discretion, converted upon consummation of a Business Combination into additional Private Placement Warrants at a price of $0.75 per Private Placement Warrant. The Sponsor and its affiliates or designees intend, but are not obligated, to fund the Trust Account to extend the time for the Company to complete a Business Combination.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
Commitments and Contingencies	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 7. COMMITMENTS AND CONTINGENCIES Risks and Uncertainties Management continues to evaluate the impact of the COVID-19 pandemic and has concluded that while it is reasonably possible that the virus could have a negative effect on the Company’s financial position, results of its operations and/or search for a target company, the specific impact is not readily determinable as of the date of these condensed financial statements. The condensed financial statements do not include any adjustments that might result from the outcome of this uncertainty. Registration and Shareholder Rights Pursuant to a registration rights agreement entered into on January 6, 2021, the holders of the Founder Shares, Private Placement Warrants and underlying ordinary shares and any securities issued upon conversion of Working Capital Loans will be entitled to registration rights pursuant to a registration rights agreement requiring the Company to register such securities for resale. The holders of these securities will be entitled to demand that the Company register such securities at any time after the Company consummates a Business Combination. In addition, the holders have certain “piggy-back” registration rights with respect to registration statements filed subsequent to the consummation of a Business Combination. 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 (i) 3.5% of the gross proceeds of the initial 12,000,000 Units sold in the Initial Public Offering, or $4,200,000, and (ii) 5.5% of the gross proceeds from the Units sold pursuant to the over-allotment option, or $990,000. The deferred fee will be paid in cash upon the closing of a Business Combination from the amounts held in the Trust Account, subject to the terms of the underwriting agreement.

Shareholders_ Equity

Shareholders’ Equity	9 Months Ended
Shareholders’ Equity	Sep. 30, 2021
Stockholders' Equity Note [Abstract]
SHAREHOLDERS’ EQUITY	NOTE 8. SHAREHOLDERS’ EQUITY Preference Shares Ordinary Shares

Warrants

Warrants	9 Months Ended
Warrants	Sep. 30, 2021
Derivative Instruments and Hedging Activities Disclosure [Abstract]
WARRANTS	NOTE 9. WARRANTS As of September 30, 2021 and December 31, 2020, there were 6,900,000 and 0 Public Warrants outstanding, respectively. 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 and (b) 12 months from the closing of the Initial Public Offering. The Public Warrants will expire five years from the completion of a Business Combination or earlier upon redemption or liquidation. No Public Warrants will be exercisable for cash unless the Company has an effective and current registration statement covering the issuance of the ordinary shares issuable upon exercise of the warrants and a current prospectus relating to such ordinary shares. Notwithstanding the foregoing, if a registration statement covering the issuance of the ordinary shares issuable upon exercise of the Public Warrants is not effective within 90 days from the closing of a Business Combination, warrant holders may, until such time as there is an effective registration statement and during any period when the Company shall have failed to maintain an effective registration statement, exercise warrants on a cashless basis pursuant to an available exemption from registration under the Securities Act. If an exemption from registration is not available, holders will not be able to exercise their warrants on a cashless basis. The Public Warrants will expire five years after the completion of a Business Combination or earlier upon redemption or liquidation. The Company may redeem the Public Warrants: ● in whole and not in part; ● at a price of $0.01 per warrant; ● at any time while the warrants become exercisable; ● upon not less than 30 days’ prior written notice of redemption to each warrant holder; ● if, and only if, the reported last sale price of the Company’s ordinary shares equals or exceeds $18.00 per share (subject to adjustment) for any 20 trading days within a 30-trading day period commencing after the warrants become exercisable and ending on the third trading business day prior to the notice of redemption to the warrant holders; and ● if, and only if, there is a current registration statement in effect with respect to the issuance of the ordinary shares underlying such warrants at the time of redemption and for the entire 30-day trading period referred to above and continuing each day thereafter until the date of redemption. If the Company calls the Public Warrants for redemption, management will have the option to require all holders that wish to exercise the Public Warrants to do so on a “cashless basis,” as described in the warrant agreement. The exercise price and number of ordinary shares issuable upon exercise of the warrants may be adjusted in certain circumstances including in the event of a share dividend, extraordinary dividend or recapitalization, reorganization, merger or consolidation. However, the warrants will not be adjusted for issuance of ordinary shares at a price below its exercise price. The Company has agreed to use its best efforts to have declared effective a prospectus relating to the ordinary shares issuable upon exercise of the warrants and keep such prospectus current until the expiration of the warrants. However, if the Company does not maintain a current prospectus relating to the ordinary shares issuable upon exercise of the warrants, holders will be unable to exercise their warrants for cash and the Company will not be required to net cash settle or cash settle the warrant exercise. There will be no redemption rights upon the completion of a Business Combination with respect to the Company’s warrants. If the Company is unable to complete a Business Combination within the Combination Period and the Company liquidates the funds held in the Trust Account, holders of warrants will not receive any of such funds with respect to their warrants, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with the respect to such warrants. Accordingly, the warrants may expire worthless. In addition, if (x) the Company issues additional ordinary shares or equity-linked securities for capital raising purposes in connection with the closing of a Business Combination at an issue price or effective issue price of less than $9.20 per ordinary share (with such issue price or effective issue price to be determined in good faith by the Company’s board of directors and, in the case of any such issuance to the Sponsors or its affiliates, without taking into account any Founder Shares held by the Sponsors 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 its ordinary shares during the 20 trading day period starting on the trading day prior to the day on which the Company consummates its 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, 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. At September 30, 2021 and December 31, 2020, there were 6,840,000 and 0 Private Placement Warrants outstanding, respectively. 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 will be exercisable for cash (even if a registration statement covering the issuance of the ordinary shares issuable upon exercise of such warrants is not effective) or on a cashless basis, at the holder’s option and will not be redeemable by the Company, in each case so long as they are held by the initial purchasers or their affiliates.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
Fair Value Measurements	Sep. 30, 2021
Fair Value Measurements [Abstract]
FAIR VALUE MEASUREMENTS	NOTE 10. FAIR VALUE MEASUREMENTS The fair value of the Company’s financial assets and liabilities reflects management’s estimate of amounts that the Company would have received in connection with the sale of the assets or paid in connection with the transfer of the liabilities in an orderly transaction between market participants at the measurement date. In connection with measuring the fair value of its assets and liabilities, the Company seeks to maximize the use of observable inputs (market data obtained from independent sources) and to minimize the use of unobservable inputs (internal assumptions about how market participants would price assets and liabilities). The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities: Level 1: Quoted prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis. Level 2: Observable inputs other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active. Level 3: Unobservable inputs based on our assessment of the assumptions that market participants would use in pricing the asset or liability. At September 30, 2021, assets held in the Trust Account were comprised of $139,408,006 in money market funds which are invested primarily in U.S. Treasury Securities. Through September 30, 2021, the Company did not withdraw any of interest earned on the Trust Account. The following table presents information about the Company’s assets that are measured at fair value on a recurring basis at September 30, 2021 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:] Description Level September 30, 2021 Assets: Investments held in Trust Account – U.S. Treasury Securities Money Market Fund 1 $ 139,408,006 The following table presents information about the Company’s assets that are measured at fair value on a recurring basis at September 30, 2021 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value: Description Level September 30, 2021 Liabilities: Warrant Liability – Private Placement Warrants 3 $ 4,856,400 The Private Placement Warrants were accounted for as liabilities in accordance with ASC 815-40 and are presented within warrant liabilities on our accompanying September 30, 2021 condensed 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 condensed statement of operations. Measurement The Company established the initial fair value for the private warrants on January 11, 2021, the date of the Company’s Initial Public Offering, using a Monte Carlo simulation and subsequently implemented the Black-Scholes Option Pricing Model that was modified to capture the redemption features of the public warrants. The underlying assumptions in the Black-Scholes option pricing model include the underlying share price, risk-free interest rate, estimated volatility and the expected term. The primary unobservable inputs utilized in determining the fair value of the private warrants are the expected volatility of the Company’s ordinary shares and the Company’s ordinary share price. The expected volatility of the ordinary shares was determined based on implied volatilities of public warrants issued by selected guideline companies and was estimated to be 10% before the expected business combination and 20% after the expected business combination. The ordinary share price was determined based on an iterative procedure that matched the estimated value of the ordinary shares and fractional warrant price to equate to the observed price of the outstanding units. The risk-free interest rate is based on the U.S. Treasury yield curve in effect on the date of valuation equal to the remaining expected life of the private warrants. The dividend yield percentage is zero because the Company does not currently pay dividends, nor does it intend to do so during the expected term of the warrants. The expected life of the warrants is assumed to be equivalent to their remaining contractual term. Inputs are re-evaluated each quarterly reporting period to estimate the fair market value of the private placement warrants as of the reporting period. There were no transfers between Levels 1, 2 or 3 during the period ended September 30, 2021. The following table provides quantitative information regarding Level 3 fair value measurements: As of Stock price $ 10.00 Strike price $ 11.50 Term (in years) 5.25 Volatility 11.6 % Risk-free rate 1.03 % Dividend yield 0.0 % Fair value of warrants $ 0.71 The following table presents the changes in the fair value of warrant liabilities: Private Fair value as of January 1, 2021 $ — Initial measurement on January 11, 2021 7,729,200 Change in valuation inputs or other assumptions (2,872,800 ) Fair value as of September 30, 2021 $ 4,856,400

Subsequent Events

Subsequent Events	9 Months Ended
Subsequent Events	Sep. 30, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 11. SUBSEQUENT EVENTS The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the condensed financial statements were issued. Based upon this review, the Company did not identify any subsequent events that would have required adjustment or disclosure in the condensed financial statements.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended
Accounting Policies, by Policy (Policies)	Sep. 30, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X of the SEC. Certain information or footnote disclosures normally included in condensed financial statements prepared in accordance with GAAP have been condensed or omitted, pursuant to the rules and regulations of the SEC for interim financial reporting. Accordingly, they do not include all the information and footnotes necessary for a complete presentation of financial position, results of operations, or cash flows. In the opinion of management, the accompanying unaudited condensed financial statements include all adjustments, consisting of a normal recurring nature, which are necessary for a fair presentation of the financial position, operating results and cash flows for the periods presented. The accompanying unaudited condensed financial statements should be read in conjunction with the Company’s prospectus for its Initial Public Offering as filed with the SEC on January 7, 2021. The interim results for the three and nine months ended September 30, 2021 are not necessarily indicative of the results to be expected for the year ending December 31, 2021 or for any future periods.
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, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial 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 condensed financial statements in conformity with GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed 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 condensed financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. One of the more significant accounting estimates included in these condensed financial statements is the determination of the fair value of the warrant liabilities. Such estimates may be subject to change as more current information because available and 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 September 30, 2021 and December 31, 2020.
Offering Costs	Offering Costs Offering costs consist of legal, accounting, underwriting fees and other costs incurred through the balance sheet date that are directly related to the Initial Public Offering. Offering costs were allocated to the separable financial instruments issued in the Initial Public Offering based on a relative fair value basis, compared to total proceeds received. Offering costs allocated to warrant liabilities were expensed as incurred in the statements of operations. Offering costs associated with the ordinary shares issued were initially charged to temporary equity and then accreted to ordinary shares subject to redemption upon the completion of the Initial Public Offering. Offering costs amounting to $8,119,261 were charged to temporary equity upon the completion of the Initial Public Offering, and $30,212 of the offering costs were related to the warrant liabilities and charged to the statement of operations.
Ordinary Shares Subject to Possible Redemption	Ordinary Shares Subject to Possible Redemption The Company accounts for its ordinary shares subject to possible redemption in accordance with the guidance in Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” Ordinary shares subject to mandatory redemption is classified as a liability instrument and is measured at fair value. Conditionally redeemable ordinary shares (including ordinary shares 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, ordinary shares are classified as shareholders’ equity. The Company’s ordinary shares features certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, at September 30, 2021 and December 31, 2020, ordinary shares subject to possible redemption is presented as temporary equity, outside of the shareholders’ equity section of the Company’s balance sheet. Under ASC 480-10-S99, the Company has elected to recognize changes in the redemption value immediately as they occur and adjust the carrying value of redeemable ordinary shares to equal the redemption value at the end of each reporting period. This method would view the end of the reporting period as if it were also the redemption date for the security. Immediately upon the closing of the Initial Public Offering, the Company recognized the accretion from initial book value to redemption amount value. The change in the carrying value of redeemable ordinary shares resulted in charges against additional paid-in capital and accumulated deficit. At September 30, 2021, the ordinary shares reflected in the condensed balance sheets are reconciled in the following table: Gross proceeds $ 138,000,000 Less: Ordinary shares issuance costs $ (8,119,261 ) Plus: Accretion of carrying value to redemption value $ 9,499,261 Ordinary shares subject to possible redemption $ 139,380,000
Warrant Liability	Warrant Liability The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms and applicable authoritative guidance in Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 480, Distinguishing Liabilities from Equity (“ASC 480”) and ASC 815, Derivatives and Hedging (“ASC 815”). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed to the Company’s own ordinary shares, among other conditions for equity classification. This assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent quarterly period end date while the warrants are outstanding. We account for the warrants issued in connection with our Initial Public Offering in accordance with the guidance contained in ASC 815 under which the public warrants meet the criteria for equity treatment and the private warrants do not meet the criteria for equity treatment and must be recorded as liabilities. Accordingly, we classify the private warrants as liabilities at their fair value and adjust the private 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 fair value of the warrants was estimated using a Black-Scholes option pricing formula.
Income Taxes	Income Taxes The Company accounts for income taxes under ASC Topic 740, “Income Taxes,” which prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company’s management determined that the Cayman Islands is the Company’s major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. As of September 30, 2021 and December 31, 2020, there were no unrecognized tax benefits and no amounts accrued for interest and penalties. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is considered to be an exempted Cayman Islands company with no connection to any other taxable jurisdiction and is presently not subject to income taxes or income tax filing requirements in the Cayman Islands or the United States. As such, the Company’s tax provision was zero for the period presented.
Net income (Loss) per Ordinary Share	Net income (Loss) per Ordinary Share The Company complies with accounting and disclosure requirements of FASB ASC Topic 260, “Earnings Per Share”. Net income (loss) per ordinary share is computed by dividing net income (loss) by the weighted average number of ordinary shares outstanding for the period. Accretion associated with the redeemable shares of ordinary shares is excluded from earnings per share as the redemption value approximates fair value. The calculation of diluted income (loss) per share does not consider the effect of the warrants issued in connection with the (i) Initial Public Offering, and (ii) the private placement since the exercise of the warrants is contingent upon the occurrence of future events. The warrants are exercisable to purchase 13,740,000 ordinary shares in the aggregate. 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 ordinary shares and then share in the earnings of the Company. As a result, diluted net loss per ordinary share is the same as basic net loss per ordinary share for the periods presented.
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash accounts in a financial institution, which, at times may exceed the Federal Depository Insurance Corporation coverage limit of $250,000. The Company has not experienced losses on these accounts and management believes the Company is not exposed to significant risks on such account.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC Topic 820, “Fair Value Measurement,” approximates the carrying amounts represented in the accompanying condensed balance sheets, primarily due to their short-term nature, other than the derivative warrant liability.
Recent Accounting Standards	Recent Accounting Standards Management does not believe that any other recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s condensed financial statements. In August 2020, the FASB issued Accounting Standards Update (“ASU”) No. 2020-06, Debt --debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging -- Contracts in Entity’ Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’ Own Equity (“ASU 2020-06”), which simplifies accounting for convertible instruments by removing major separation models required under current GAAP. The ASU also removes certain settlement conditions that are required for equity-linked contracts to qualify for the derivative scope exception, and it simplifies the diluted earnings per share calculation in certain areas. Management is currently evaluating the new guidance but does not expect the adoption of this guidance to have a material impact on the Company’s condensed financial statements. Management does not believe that any other recently issued, but not yet effective, accounting standard if currently adopted would have a material effect on the accompanying condensed financial statements.

Restatement of Previously Iss_2

Restatement of Previously Issued Financial Statements (Tables)	9 Months Ended
	Sep. 30, 2021
Restatement Of Previously Issued Financial Statements [Abstract]
Schedule of financial statements	Balance Sheet as of January 11, 2021 (unaudited) As Previously Adjustment As Restated Ordinary shares subject to possible redemption $ 122,269,829 $ 17,110,171 $ 139,380,000 Ordinary shares $ 514 $ (169 ) $ 345 Additional paid-in capital $ 7,635,396 $ (7,635,396 ) $ — Accumulated deficit $ (2,635,902 ) $ (9,474,606 ) $ (12,110,508 ) Total Shareholders’ Equity (Deficit) $ 5,000,008 $ (17,110,171 ) $ (12,110,163 ) Condensed Balance Sheet as of March 31, 2021 (unaudited) As Previously Adjustment As Restated Ordinary shares subject to possible redemption $ 126,228,309 $ 13,151,691 $ 139,380,000 Ordinary shares $ 475 $ (130 ) $ 345 Additional paid-in capital $ 3,676,955 $ (3,676,955 ) $ — Retained Earnings (accumulated deficit) $ 1,322,577 $ (9,474,606 ) $ (8,152,029 ) Total Shareholders’ Equity (Deficit) $ 5,000,007 $ (13,151,691 ) $ (8,151,684 ) Condensed Balance Sheet as of June 30, 2021 (unaudited) As Previously Adjustment As Restated Ordinary shares subject to possible redemption $ 125,994,557 $ 13,385,443 $ 139,380,000 Ordinary shares $ 478 $ (133 ) $ 345 Additional paid-in capital $ 3,910,704 $ (3,910,704 ) $ — Retained Earnings (accumulated deficit) $ 1,088,828 $ (9,474,606 ) $ (8,385,778 ) Total Shareholders’ Equity (Deficit) $ 5,000,010 $ (13,385,443 ) $ (8,385,433 ) Condensed Statement of Operations for the Three Months Ended March 31, 2021 (unaudited) As Previously Adjustment As Restated Weighted average shares outstanding of ordinary shares redeemable shares 13,800,000 (13,800,000 ) — Basic and diluted net loss per ordinary share, ordinary shares redeemable shares $ — $ — $ — Weighted average shares outstanding of ordinary shares non-redeemable shares 3,395,000 (3,395,000 ) — Basic and diluted net loss per ordinary share, ordinary shares non-redeemable shares $ 0.39 $ (0.39 ) $ — Weighted average shares outstanding, ordinary shares — 15,508,333 15,508,333 Basic and diluted net loss per share, ordinary shares $ — $ 0.09 $ 0.09 Condensed Statement of Operations for the Three Months Ended June 30, 2021 (unaudited) As Previously Adjustment As Restated Weighted average shares outstanding of ordinary shares redeemable shares 13,800,000 (13,800,000 ) — Basic and diluted net income per ordinary share, ordinary shares redeemable shares $ — $ — $ — Weighted average shares outstanding of ordinary shares non-redeemable shares 3,450,000 (3,450,000 ) — Basic and diluted net loss per ordinary share, ordinary shares non-redeemable shares $ (0.07 ) $ 0.07 $ — Weighted average shares outstanding, ordinary shares — 17,250,000 17,250,000 Basic and diluted net income (loss) per share, ordinary shares $ — $ (0.01 ) $ (0.01 ) Condensed Statement of Operations for the Six Months Ended June 30, 2021 (unaudited) As Previously Adjustment As Restated Weighted average shares outstanding of ordinary shares redeemable shares 13,800,000 (13,800,000 ) — Basic and diluted net income per ordinary share, ordinary shares redeemable shares $ — $ — $ — Weighted average shares outstanding of ordinary shares non-redeemable shares 3,425,000 (3,425,000 ) — Basic and diluted net loss per ordinary share, ordinary shares non-redeemable shares $ 0.31 $ (0.31 ) $ — Weighted average shares outstanding, ordinary shares — 16,391,664 16,391,664 Basic and diluted net income (loss) per share, ordinary shares $ — $ 0.07 $ 0.07 Condensed Statement of Changes in Shareholders’ Equity for the three months ended March 31, 2021 (unaudited) As Previously Adjustment As Restated Sale of 13,800,000 Units, net of underwriting discounts and offering expenses $ 129,880,739 $ (129,880,739 ) $ — Ordinary shares subject to possible redemption $ (126,228,309 ) $ 126,228,309 $ — Accretion of Ordinary shares subject to possible redemption amount $ — $ (9,499,261 ) $ (9,499,261 ) Total shareholders’ equity (deficit) $ 5,000,007 $ (13,151,691 ) $ (8,151,684 ) Condensed Statement of Changes in Shareholders’ Equity for the three months ended June 30, 2021 (unaudited) As Previously Adjustment As Restated Change in value of ordinary shares subject to redemption $ 233,752 $ (233,752 ) $ — Total shareholders’ equity (deficit) $ 5,000,010 $ (13,385,443 ) $ (8,385,433 ) Condensed Statement of Cash Flows for the Three Months Ended March 31, 2021 (unaudited) As Previously Adjustment As Restated Non-cash investing and financing activities: Initial classification of ordinary shares subject to possible redemption $ 122,269,832 $ (122,269,832 ) $ — Change in value of ordinary shares subject to possible redemption $ 3,958,477 $ (3,958,477 ) $ — Condensed Statement of Cash Flows for the Six Months Ended June 30, 2021 (unaudited) As Previously Adjustment As Restated Non-cash investing and financing activities: Initial classification of ordinary shares subject to possible redemption $ 122,269,832 $ (122,269,832 ) $ — Change in value of ordinary shares subject to possible redemption $ 3,724,725 $ (3,724,725 ) $ —

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	9 Months Ended
Summary of Significant Accounting Policies (Tables)	Sep. 30, 2021
Accounting Policies [Abstract]
Schedule of condensed balance sheets	Gross proceeds $ 138,000,000 Less: Ordinary shares issuance costs $ (8,119,261 ) Plus: Accretion of carrying value to redemption value $ 9,499,261 Ordinary shares subject to possible redemption $ 139,380,000

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
Fair Value Measurements (Tables)	Sep. 30, 2021
Fair Value Measurements [Abstract]
Schedule of gross holding gains and fair value of held-to-maturity securities	Description Level September 30, 2021 Assets: Investments held in Trust Account – U.S. Treasury Securities Money Market Fund 1 $ 139,408,006
Schedule of fair value hierarchy of the valuation inputs	Description Level September 30, 2021 Liabilities: Warrant Liability – Private Placement Warrants 3 $ 4,856,400
Schedule of quantitative information regarding Level 3 fair value measurements	As of Stock price $ 10.00 Strike price $ 11.50 Term (in years) 5.25 Volatility 11.6 % Risk-free rate 1.03 % Dividend yield 0.0 % Fair value of warrants $ 0.71
Schedule of changes in the fair value of warrant liabilities	Private Fair value as of January 1, 2021 $ — Initial measurement on January 11, 2021 7,729,200 Change in valuation inputs or other assumptions (2,872,800 ) Fair value as of September 30, 2021 $ 4,856,400

Description of Organization a_2

Description of Organization and Business Operations (Details)	Jan. 11, 2021USD ($)$ / sharesshares	Sep. 30, 2021USD ($)$ / sharesshares	Dec. 31, 2020USD ($)
Description of Organization and Business Operations (Details) [Line Items]
Price per share (in Dollars per share) \| $ / shares	$ 10
Proceeds of initial public offering	$ 138,000,000
Transaction costs amount		$ 8,149,473
Cash underwriting fees		2,400,000
Deferred underwriting fees		5,190,000
Other offering costs		$ 559,473
Sale of stock, description		The stock exchange listing rules require that the Business Combination must be with one or more operating businesses or assets with a fair market value equal to at least 80% of the assets held in the Trust Account (as defined below) (less any deferred underwriting commissions and taxes payable on the interest earned on the Trust Account). The Company will only complete a Business Combination if the post-Business Combination company owns or acquires 50% or more of the issued and outstanding voting securities of the target or otherwise acquires a controlling interest in the target business sufficient for it not to be required to register as an investment company under the Investment Company Act of 1940, as amended (the “Investment Company Act”). There is no assurance that the Company will be able to successfully effect a Business Combination.
Number of business days		2
Price per public share (in Dollars per share) \| $ / shares		$ 10.1
Net tangible assets		$ 5,000,001
Percentage of public shares		20.00%
Business combination redeem percentage		100.00%
Interest payable		$ 50,000
Cash		115,642	$ 30,511
Securities held in the Trust Account		139,408,006
Working capital		188,609
Deposit interest income		$ 28,000
IPO [Member]
Description of Organization and Business Operations (Details) [Line Items]
Number of shares (in Shares) \| shares	13,800,000
Price per share (in Dollars per share) \| $ / shares	$ 10.1
Sale of warrants (in Shares) \| shares		6,840,000
Sale of units amount	$ 139,380,000
Over-Allotment Option [Member]
Description of Organization and Business Operations (Details) [Line Items]
Number of shares (in Shares) \| shares	1,800,000
Price per public share (in Dollars per share) \| $ / shares		$ 0.075
Deposit into trust account		$ 1,035,000
Private Placement Warrant [Member]
Description of Organization and Business Operations (Details) [Line Items]
Price per share (in Dollars per share) \| $ / shares		$ 0.75
Gross proceeds of amount		$ 5,130,000
Sponsor [Member]
Description of Organization and Business Operations (Details) [Line Items]
Business combination redeem percentage		100.00%

Restatement of Previously Iss_3

Restatement of Previously Issued Financial Statements (Details)	9 Months Ended
	Sep. 30, 2021USD ($)$ / shares
Restatement Of Previously Issued Financial Statements [Abstract]
Ordinary share \| $ / shares	$ 10.1
Net Tangible Assets \| $	$ 5,000,001

Restatement of Previously Iss_4

Restatement of Previously Issued Financial Statements (Details) - Schedule of financial statements - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2021	Jan. 11, 2021
As Previously Reported [Member]
Condensed Financial Statements, Captions [Line Items]
Ordinary shares subject to possible redemption	$ 125,994,557	$ 126,228,309	$ 125,994,557	$ 122,269,829
Ordinary shares	478	475	478	514
Additional paid-in capital	3,910,704	3,676,955	3,910,704	7,635,396
Retained Earnings (accumulated deficit)	1,088,828	1,322,577	1,088,828	(2,635,902)
Total Shareholders’ Equity (Deficit)	$ 5,000,010	$ 5,000,007	$ 5,000,010	5,000,008
Weighted average shares outstanding of ordinary shares redeemable shares (in Shares)	13,800,000	13,800,000	13,800,000
Basic and diluted net loss per ordinary share, ordinary shares redeemable shares (in Dollars per share)
Weighted average shares outstanding of ordinary shares non-redeemable shares (in Shares)	3,450,000	3,395,000	3,425,000
Basic and diluted net loss per ordinary share, ordinary shares non-redeemable shares (in Dollars per share)	$ (0.07)	$ 0.39	$ 0.31
Weighted average shares outstanding, ordinary shares (in Shares)
Basic and diluted net income (loss) per share, ordinary shares (in Dollars per share)
Sale of 13,800,000 Units, net of underwriting discounts and offering expenses		$ 129,880,739
Ordinary shares subject to possible redemption		(126,228,309)
Accretion of Ordinary shares subject to possible redemption amount
Total shareholders’ equity (deficit)	$ 5,000,010	5,000,007
Change in value of ordinary shares subject to redemption	233,752
Non-cash investing and financing activities:
Initial classification of ordinary shares subject to possible redemption		122,269,832	$ 122,269,832
Change in value of ordinary shares subject to possible redemption		3,958,477	3,724,725
Adjustment [Member]
Condensed Financial Statements, Captions [Line Items]
Ordinary shares subject to possible redemption	13,385,443	13,151,691	13,385,443	17,110,171
Ordinary shares	(133)	(130)	(133)	(169)
Additional paid-in capital	(3,910,704)	(3,676,955)	(3,910,704)	(7,635,396)
Retained Earnings (accumulated deficit)	(9,474,606)	(9,474,606)	(9,474,606)	(9,474,606)
Total Shareholders’ Equity (Deficit)	$ (13,385,443)	$ (13,151,691)	$ (13,385,443)	(17,110,171)
Weighted average shares outstanding of ordinary shares redeemable shares (in Shares)	(13,800,000)	(13,800,000)	(13,800,000)
Basic and diluted net loss per ordinary share, ordinary shares redeemable shares (in Dollars per share)
Weighted average shares outstanding of ordinary shares non-redeemable shares (in Shares)	(3,450,000)	(3,395,000)	(3,425,000)
Basic and diluted net loss per ordinary share, ordinary shares non-redeemable shares (in Dollars per share)	$ 0.07	$ (0.39)	$ (0.31)
Weighted average shares outstanding, ordinary shares (in Shares)	17,250,000	15,508,333	16,391,664
Basic and diluted net income (loss) per share, ordinary shares (in Dollars per share)	$ (0.01)	$ 0.09	$ 0.07
Sale of 13,800,000 Units, net of underwriting discounts and offering expenses		$ (129,880,739)
Ordinary shares subject to possible redemption		126,228,309
Accretion of Ordinary shares subject to possible redemption amount		(9,499,261)
Total shareholders’ equity (deficit)	$ (13,385,443)	(13,151,691)
Change in value of ordinary shares subject to redemption	(233,752)
Non-cash investing and financing activities:
Initial classification of ordinary shares subject to possible redemption		(122,269,832)	$ (122,269,832)
Change in value of ordinary shares subject to possible redemption		(3,958,477)	(3,724,725)
As Revised [Member]
Condensed Financial Statements, Captions [Line Items]
Ordinary shares subject to possible redemption	139,380,000	139,380,000	139,380,000	139,380,000
Ordinary shares	345	345	345	345
Additional paid-in capital
Retained Earnings (accumulated deficit)	(8,385,778)	(8,152,029)	(8,385,778)	(12,110,508)
Total Shareholders’ Equity (Deficit)	$ (8,385,433)	$ (8,151,684)	$ (8,385,433)	$ (12,110,163)
Weighted average shares outstanding of ordinary shares redeemable shares (in Shares)
Basic and diluted net loss per ordinary share, ordinary shares redeemable shares (in Dollars per share)
Weighted average shares outstanding of ordinary shares non-redeemable shares (in Shares)
Basic and diluted net loss per ordinary share, ordinary shares non-redeemable shares (in Dollars per share)
Weighted average shares outstanding, ordinary shares (in Shares)	17,250,000	15,508,333	16,391,664
Basic and diluted net income (loss) per share, ordinary shares (in Dollars per share)	$ (0.01)	$ 0.09	$ 0.07
Sale of 13,800,000 Units, net of underwriting discounts and offering expenses
Ordinary shares subject to possible redemption
Accretion of Ordinary shares subject to possible redemption amount		(9,499,261)
Total shareholders’ equity (deficit)	$ (8,385,433)	(8,151,684)
Change in value of ordinary shares subject to redemption
Non-cash investing and financing activities:
Initial classification of ordinary shares subject to possible redemption
Change in value of ordinary shares subject to possible redemption

Restatement of Previously Iss_5

Restatement of Previously Issued Financial Statements (Details) - Schedule of financial statements (Parentheticals)	3 Months Ended
	Mar. 31, 2021shares
As Previously Reported [Member]
Condensed Financial Statements, Captions [Line Items]
Sale of units	13,800,000
Adjustment [Member]
Condensed Financial Statements, Captions [Line Items]
Sale of units	13,800,000
As Revised [Member]
Condensed Financial Statements, Captions [Line Items]
Sale of units	13,800,000

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details)	Sep. 30, 2021USD ($)shares
Summary of Significant Accounting Policies (Details) [Line Items]
Offering costs amount	$ 8,119,261
Ordinary shares issued (in Shares) \| shares	13,740,000
Federal depository insurance coverage	$ 250,000
Initial Public Offering [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Offering costs amount	$ 30,212

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of condensed balance sheets	9 Months Ended
	Sep. 30, 2021USD ($)
Schedule of condensed balance sheets [Abstract]
Gross proceeds	$ 138,000,000
Less:
Ordinary shares issuance costs	(8,119,261)
Plus:
Accretion of carrying value to redemption value	9,499,261
Ordinary shares subject to possible redemption	$ 139,380,000

Public Offering (Details)

Public Offering (Details)	9 Months Ended
Public Offering (Details)	Sep. 30, 2021$ / sharesshares
Public Offering (Details) [Line Items]
Purchase price per unit (in Dollars per share) \| $ / shares	$ 10
Initial Public Offering [Member]
Public Offering (Details) [Line Items]
Number of sale units	13,800,000
Sale of stock, description	Each Unit consists of one ordinary share and one-half of one redeemable warrant (“Public Warrant”). Each whole Public Warrant entitles the holder to purchase one ordinary share at an exercise price of $11.50 per whole share (see Note 8).
Over-Allotment Option [Member]
Public Offering (Details) [Line Items]
Number of sale units	1,800,000

Private Placement (Details)

Private Placement (Details) - Private Placement [Member]	9 Months Ended
Private Placement (Details) - Private Placement [Member]	Sep. 30, 2021USD ($)$ / sharesshares
Private Placement (Details) [Line Items]
Aggregate purchase of private placement warrants (in Shares) \| shares	6,840,000
Price per warrant	$ 0.75
Aggregate purchase price (in Dollars) \| $	$ 5,130,000
Ordinary share, per share	$ 11.5

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	Jan. 14, 2021	Jan. 06, 2021	Dec. 07, 2020	Oct. 08, 2020	Jul. 16, 2020	Feb. 26, 2021	Sep. 30, 2021	Dec. 31, 2020
Related Party Transactions (Details) [Line Items]
Advances outstanding							$ 0	$ 30,000
Repaid amount						$ 30,000
Business combination, description							The notes may be repaid upon completion of a Business Combination, without interest, or, at the lender’s discretion, up to $1,500,000 of notes may be converted upon completion of a Business Combination into warrants at a price of $0.75 per warrant.
Description of related party extension loans							In order to extend the time available for the Company to consummate a Business Combination, the Sponsor or its affiliates or designees must deposit into the Trust Account $1,035,000 ($0.075 per Public Share in either case), on or prior to the date of the applicable deadline, for each three-month extension, providing a total possible Business Combination period up until July 11, 2022 for a total payment value of $2,070,000 ($0.15 per unit in either case).
Price per warrant (in Dollars per share)							$ 0.75
IPO [Member]
Related Party Transactions (Details) [Line Items]
Fund expenses							$ 30,000
Outstanding balance	$ 125,000
Founder Shares [Member]
Related Party Transactions (Details) [Line Items]
Issuance of aggregate ordinary shares (in Shares)					3,593,750
Aggregate purchase price value					$ 25,000
Capitalization of share outstanding (in Shares)		0.2		0.2
Ordinary shares, subject to forfeiture (in Shares)			1,437,500				450,000
Ordinary shares issued and outstanding (in Shares)		3,450,000
Shareholder outstanding shares percentage							20.00%
Promissory Note - Related Party [Member]
Related Party Transactions (Details) [Line Items]
Aggregate principal amount					$ 125,000

Commitments and Contingencies (

Commitments and Contingencies (Details)	9 Months Ended
Commitments and Contingencies (Details)	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
Underwriting agreement, description	The underwriters are entitled to a deferred fee of (i) 3.5% of the gross proceeds of the initial 12,000,000 Units sold in the Initial Public Offering, or $4,200,000, and (ii) 5.5% of the gross proceeds from the Units sold pursuant to the over-allotment option, or $990,000.

Shareholders_ Equity (Details)

Shareholders’ Equity (Details) - $ / shares	Sep. 30, 2021	Dec. 31, 2020
Shareholders’ Equity (Details) [Line Items]
Preference shares, authorized	1,000,000	1,000,000
Preference shares, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preference shares issue
Preference shares outstanding
Ordinary shares, authorized	200,000,000	200,000,000
Ordinary shares, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Ordinary shares issued	3,450,000	3,450,000
Ordinary shares, outstanding	3,450,000	3,450,000
Ordinary shares subject to possible redemption	13,800,000
Preferred Stock [Member]
Shareholders’ Equity (Details) [Line Items]
Preference shares issue	0	0
Preference shares outstanding	0	0

Warrants (Details)

Warrants (Details) - shares	9 Months Ended
Warrants (Details) - shares	Sep. 30, 2021	Dec. 31, 2020
Warrants (Details) [Line Items]
Public warrants redemption, description	The Company may redeem the Public Warrants: ● in whole and not in part; ● at a price of $0.01 per warrant; ● at any time while the warrants become exercisable; ● upon not less than 30 days’ prior written notice of redemption to each warrant holder; ● if, and only if, the reported last sale price of the Company’s ordinary shares equals or exceeds $18.00 per share (subject to adjustment) for any 20 trading days within a 30-trading day period commencing after the warrants become exercisable and ending on the third trading business day prior to the notice of redemption to the warrant holders; and ●if, and only if, there is a current registration statement in effect with respect to the issuance of the ordinary shares underlying such warrants at the time of redemption and for the entire 30-day trading period referred to above and continuing each day thereafter until the date of redemption.
Capital raising, description	In addition, if (x) the Company issues additional ordinary shares or equity-linked securities for capital raising purposes in connection with the closing of a Business Combination at an issue price or effective issue price of less than $9.20 per ordinary share (with such issue price or effective issue price to be determined in good faith by the Company’s board of directors and, in the case of any such issuance to the Sponsors or its affiliates, without taking into account any Founder Shares held by the Sponsors 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 its ordinary shares during the 20 trading day period starting on the trading day prior to the day on which the Company consummates its 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, 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.
Public Warrant [Member]
Warrants (Details) [Line Items]
Warrants outstanding shares	6,900,000	0
Private Placement Warrants [Member]
Warrants (Details) [Line Items]
Warrants outstanding shares	6,840,000	0

Fair Value Measurements (Detail

Fair Value Measurements (Details)	9 Months Ended
Fair Value Measurements (Details)	Sep. 30, 2021USD ($)
Fair Value Disclosures [Abstract]
Assets held in the trust account	$ 139,408,006
Initial measurement , description	The Company established the initial fair value for the private warrants on January 11, 2021, the date of the Company’s Initial Public Offering, using a Monte Carlo simulation and subsequently implemented the Black-Scholes Option Pricing Model that was modified to capture the redemption features of the public warrants. The underlying assumptions in the Black-Scholes option pricing model include the underlying share price, risk-free interest rate, estimated volatility and the expected term. The primary unobservable inputs utilized in determining the fair value of the private warrants are the expected volatility of the Company’s ordinary shares and the Company’s ordinary share price. The expected volatility of the ordinary shares was determined based on implied volatilities of public warrants issued by selected guideline companies and was estimated to be 10% before the expected business combination and 20% after the expected business combination. The ordinary share price was determined based on an iterative procedure that matched the estimated value of the ordinary shares and fractional warrant price to equate to the observed price of the outstanding units. The risk-free interest rate is based on the U.S. Treasury yield curve in effect on the date of valuation equal to the remaining expected life of the private warrants. The dividend yield percentage is zero because the Company does not currently pay dividends, nor does it intend to do so during the expected term of the warrants. The expected life of the warrants is assumed to be equivalent to their remaining contractual term. Inputs are re-evaluated each quarterly reporting period to estimate the fair market value of the private placement warrants as of the reporting period.

Fair Value Measurements (Detai

Fair Value Measurements (Details) - Schedule of gross holding gains and fair value of held-to-maturity securities	9 Months Ended
	Sep. 30, 2021USD ($)
Level 1 [Member]
Assets:
Investments held in Trust Account – U.S. Treasury Securities Money Market Fund	$ 139,408,006

Fair Value Measurements (Det_2

Fair Value Measurements (Details) - Schedule of fair value hierarchy of the valuation inputs	Sep. 30, 2021USD ($)
Level 3 [Member]
Liabilities:
Warrant Liability – Private Placement Warrants	$ 4,856,400

Fair Value Measurements (Det_3

Fair Value Measurements (Details) - Schedule of quantitative information regarding Level 3 fair value measurements	9 Months Ended
	Sep. 30, 2021$ / shares
Schedule of quantitative information regarding Level 3 fair value measurements [Abstract]
Stock price	$ 10
Strike price	$ 11.5
Term (in years)	5 years 3 months
Volatility	11.60%
Risk-free rate	1.03%
Dividend yield	0.00%
Fair value of warrants	$ 0.71

Fair Value Measurements (Det_4

Fair Value Measurements (Details) - Schedule of changes in the fair value of warrant liabilities - Private Placement [Member]	9 Months Ended
	Sep. 30, 2021USD ($)
Fair Value Measurements (Details) - Schedule of changes in the fair value of warrant liabilities [Line Items]
Fair value, Begining
Initial measurement on January 11, 2021	7,729,200
Change in valuation inputs or other assumptions	(2,872,800)
Fair value, Ending	$ 4,856,400