Australian Oilseeds Holdings Limited Ordinary Shares (COOT) 10-K/A 14 Jan 22 2020 FY Annual report (amended) Financial data

Document And Entity Information

Document And Entity Information - USD ($)	4 Months Ended
	Dec. 31, 2020	May 24, 2021	Jun. 30, 2020
Document Information Line Items
Entity Registrant Name	Edoc Acquisition Corp.
Document Type	10-K/A
Current Fiscal Year End Date	--12-31
Entity Public Float			$ 92,928,000
Amendment Flag	true
Amendment Description	EDOC Acquisition Corp. (the “Company,” “we”, “our” or “us”) is filing this Amendment No. 1 to the Annual Report on Form 10-K, or this Amendment, to amend our Annual Report on Form 10-K for the year ended December 30, 2020, originally filed with the Securities and Exchange Commission (the “SEC”) on May 25, 2021, or the “Original Filing,” to restate our financial statements as of and for the year ended December 31, 2020 included in the Original Filing (the “Original Financial Statements”).The management of the Company has re-evaluated the Company’s application of ASC 480-10-S99-3A to its accounting classification of the redeemable Class A Ordinary Shares, par value $0.0001 per share (the “Class A Ordinary Shares”), issued as part of the units sold in the Company’s initial public offering (the “IPO”) on November 12, 2020. Historically, a portion of the Class A Ordinary Shares were classified as permanent equity to maintain net tangible assets greater than $5,000,000 on the basis that the Company would consummate its initial business combination only if it had net tangible assets of at least $5,000,001. Pursuant to such re-evaluation, the Company’s management, in consultation with its advisors, has determined that the Class A Ordinary Shares include certain provisions that require the re-classification of the Class A Ordinary Shares as temporary equity regardless of the minimum net tangible assets required to complete the Company’s initial business combination.As a result, on January 11, 2022, after consultation with Marcum LLP, the Company’s management and the audit committee of the Company’s board of directors concluded that the Original Financial Statements should no longer be relied upon and are to be restated in order to correct the classification error.The financial information that has been previously filed or otherwise reported is superseded by the information in this Amendment, and the financial statements and related financial information contained in such previously filed report should no longer be relied upon.The restatement is more fully described in Note 2 of the notes to the financial statements included in this Amendment. In addition, Item 7 - Management Discussion & Analysis, Item 2 - Risk Factors, and Item 9A – Controls and Procedures, have been updated to detail further disclosure of the effects and actions taken by the Company’s management and board of directors.In addition, as required by Rule 12b-15 under the Securities Exchange Act of 1934, as amended, new certifications by the Company’s principal executive officers and principal financial officer are filed as exhibits (in Exhibits 31.1, 31.2, 32.1 and 32.2) to this Amendment under Item 15 of Part IV hereof.Except as described above, this Amendment does not amend, update or change any other items or disclosures contained in the Original Filing, and, accordingly, this Amendment does not reflect or purport to reflect any information or events occurring after the date of the Original Filing or modify or update those disclosures affected by subsequent events. Accordingly, this Amendment should be read in conjunction with the Original Filing and the Company’s other filings with the SEC. Capitalized terms used but not defined herein have the meanings ascribed to such terms in the Original Filing.
Entity Central Index Key	0001824884
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	FY
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Shell Company	true
Entity Ex Transition Period	false
Document Transition Report	false
Entity File Number	001-39689
Entity Incorporation, State or Country Code	E9
Entity Interactive Data Current	Yes
Class A ordinary shares
Document Information Line Items
Entity Common Stock, Shares Outstanding		9,554,000
Class B ordinary shares
Document Information Line Items
Entity Common Stock, Shares Outstanding		2,250,000

Balance Sheet

Balance Sheet	Dec. 31, 2020USD ($)
Current assets:
Cash	$ 1,000,730
Prepaid expenses	97,498
Total current assets	1,098,228
Cash and marketable securities held in Trust Account	91,538,680
Total Assets	92,636,908
Current liabilities:
Accounts payable and accrued expenses	53,680
Due to related party	17,000
Total current liabilities	70,680
Warrant liability	1,156,512
Total Liabilities	1,227,192
Commitments and Contingencies
Class A ordinary shares subject to possible redemption, 9,000,000 shares at $10.17	91,530,000
Shareholders’ Deficit:
Preference shares, $0.0001 par value; 5,000,000 shares authorized; none issued and outstanding
Additional paid-in capital	444,734
Accumulated deficit	(565,298)
Total Shareholders’ Deficit	(120,284)
Total Liabilities, Class A Ordinary Shares Subject to Possible Redemption and Shareholders’ Deficit	92,636,908
Class A ordinary shares
Shareholders’ Deficit:
Ordinary shares	55
Class B ordinary shares
Shareholders’ Deficit:
Ordinary shares	$ 225

Balance Sheet (Parentheticals)

Balance Sheet (Parentheticals)	Dec. 31, 2020$ / sharesshares
Preferred shares, par value (in Dollars per share) | $ / shares	$ 0.0001
Preferred shares, shares authorized	5,000,000
Preferred shares, shares issued
Preferred shares, shares outstanding
Class A ordinary shares
Ordinary shares, subject to possible redemption	9,000,000
Ordinary share subject to possible redemption, per share redemption value (in Dollars per share) | $ / shares	$ 10.17
Ordinary shares, par value (in Dollars per share) | $ / shares	$ 0.0001
Ordinary shares, shares authorized	500,000,000
Ordinary shares, shares issued	554,000
Ordinary shares, shares outstanding	554,000
Class B ordinary shares
Ordinary shares, par value (in Dollars per share) | $ / shares	$ 0.0001
Ordinary shares, shares authorized	50,000,000
Ordinary shares, shares issued	2,250,000
Ordinary shares, shares outstanding	2,250,000

Statement of Operations

Statement of Operations	4 Months Ended
	Dec. 31, 2020USD ($)$ / sharesshares
Income Statement [Abstract]
General and administrative expenses	$ 89,341
Loss from operations	(89,341)
Other income (expenses):
Amortized interest on marketable securities held in Trust Account	8,680
Change in fair value of warrants	(484,637)
Total other income	(475,957)
Net Loss	$ (565,298)
Basic and diluted weighted average shares outstanding, Class A ordinary shares subject to possible redemption (in Shares) | shares	3,834,783
Basic and diluted net loss per share, Class A ordinary shares subject to possible redemption (in Dollars per share) | $ / shares	$ (0.08)
Basic and diluted weighted average shares outstanding, ordinary shares (in Shares) | shares	2,960,283
Basic and diluted net loss per share, ordinary shares (in Dollars per share) | $ / shares	$ (0.08)

Statement of Changes in Stockho

Statement of Changes in Stockholders’ Deficit - 4 months ended Dec. 31, 2020 - USD ($)	Class AOrdinary shares	Class BOrdinary shares	Additional Paid-In Capital	Accumulated Deficit	Total
Balance at Aug. 20, 2020
Balance (in Shares) at Aug. 20, 2020
Class B ordinary shares issued to Sponsor		$ 259	24,741		25,000
Class B ordinary shares issued to Sponsor (in Shares)		2,587,500
Forfeiture of Class B ordinary shares		$ (34)	34
Forfeiture of Class B ordinary shares (in Shares)		(337,500)
Sale of 479,000 Private Placement Units on November 12, 2020	$ 48		4,542,347		4,542,395
Sale of 479,000 Private Placement Units on November 12, 2020 (in Shares)	479,000
Sale of 75,000 Representative shares on November 12, 2020	$ 7		743		750
Sale of 75,000 Representative shares on November 12, 2020 (in Shares)	75,000
Fair value of Representative shares			653,250		653,250
Net loss				(565,298)	(565,298)
Accretion of Class A Ordinary Shares to Redemption Value			(4,776,381)		(4,776,381)
Balance at Dec. 31, 2020	$ 55	$ 225	$ 444,734	$ (565,298)	$ (120,284)
Balance (in Shares) at Dec. 31, 2020	554,000	2,250,000

Statement of Changes in Stock_2

Statement of Changes in Stockholders’ Deficit (Parentheticals)	Nov. 12, 2020shares
Statement of Stockholders' Equity [Abstract]
Sale of private placement units	479,000
Sale of representative shares	75,000

Statement of Cash Flows

Statement of Cash Flows	4 Months Ended
	Dec. 31, 2020USD ($)
Cash flows from operating activities:
Net loss	$ (565,298)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortized interest on cash and Treasury securities held in Trust Account	(8,680)
Change in Fair Value of Warrant Liability	484,637
Changes in operating assets and liabilities:
Prepaid expenses	(97,498)
Accounts payable and accrued expenses	53,680
Due to related party	17,000
Net cash used in operating activities	(116,159)
Cash flows from investing activities:
Purchase of investments and marketable securities held in Trust	(91,530,000)
Net cash used in investing activities	(91,530,000)
Cash flows from financing activities:
Proceeds from sale of Class B ordinary shares to Sponsor	25,000
Proceeds from sale of Units, net of underwriters’ discount	88,425,000
Proceeds from issuance of Private Placement shares	4,790,000
Proceeds from sale of Representative shares	750
Proceeds from Promissory Note - Related Party	177,591
Repayment of Promissory Note - Related Party	(177,591)
Payment of offering costs	(593,861)
Net cash provided by financing activities	92,646,889
Net change in cash	1,000,730
Cash, beginning of the period
Cash, end of period	1,000,730
Non-cash investing and financing transactions:
Accretion of Class A Ordinary Shares to Redemption Value	4,776,381
Fair value of Representative Shares credited to additional paid-in capital	$ 653,250

Description of Organization, Bu

Description of Organization, Business Operations and Basis of Presentation	4 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Description of Organization, Business Operations and Basis of Presentation	Note 1—Description of Organization, Business Operations and Basis of Presentation EDOC Acquisition Corp. (the “Company”) was incorporated in the Cayman Islands on August 20, 2020. The Company was formed for the purpose of effecting a merger, capital share exchange, asset acquisition, share purchase, reorganization or similar business combination with one or more businesses (the “Business Combination”). While the Company may pursue an acquisition opportunity in any industry or geographic region, the Company intends to focus on businesses primarily operating in the health care and health care provider space in North America and Asia-Pacific. As of December 31, 2020, the Company had not commenced any operations. All activity for the period from August 20, 2020 (Inception) through December 31, 2020 relates to the Company’s formation and the initial public offering (“IPO”). The Company will not generate any operating revenues until after the completion of its initial Business Combination, at the earliest. The Company will generate non-operating income in the form of interest income on cash and cash equivalents from the proceeds derived from the IPO. The Company has selected December 31 as its fiscal year end. The Company’s sponsor is American Physicians LLC (the “Sponsor”). Financing The registration statement for the Company’s initial public offering was declared effective on November 9, 2020 (the “Effective Date”). On November 12, 2020, the Company consummated the initial public offering of 9,000,000 units (each, a “Unit” and collectively, the “Units”) at $10.00 per Unit (the “Initial Public Offering” or “IPO”), which is discussed in Note 4. Simultaneously with the closing of the IPO, the Company consummated the sale of 479,000 private placement units (“Private Unit)” and collectively, the “Private Units”), at a price of $10.00 per per unit. Of the 479,000 private placement units, 65,000 units, or the “representative units” were purchased by I-Banker (and/or its designees). In addition, the Company’s sponsor agreed, pursuant to a letter agreement to purchase up to 3,750,000 of the Company’s rights in the open market at a market price not to exceed $0.20 per right. I-Bankers also agreed to purchase up to 1,250,000 of the Company’s rights in the open market at a market price not to exceed $0.20 per right, which is discussed in Note 7. Transaction costs of the IPO amounted to $3,246,381, consisting of $1,575,000 of cash underwriting fees, the fair value of the representative’s warrants of $424,270, the fair value of representative’s shares $653,250 and $593,861 of other cash offering costs. Trust Account Following the closing of the IPO on November 12, 2020, $91,530,000 ($10.17 per Unit) from the net proceeds of the sale of the Units in the IPO and the sale of the Private Placement Warrants was placed in a trust account (“Trust Account”) and invested only 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 money market funds meeting certain conditions under Rule 2a-7 promulgated under the Investment Company Act which invest only in direct U.S. government treasury obligations, until the earlier of: (i) the completion of a Business Combination, (ii) the redemption of any public shares properly submitted in connection with a shareholder vote to amend the Company’s amended and restated certificate of incorporation, and (iii) the redemption of the Company’s public shares if the Company is unable to complete the initial Business Combination within 24 months from the closing of the IPO (the “Combination Period”), subject to applicable law. The proceeds deposited in the Trust Account could become subject to the claims of the Company’s creditors, if any, which could have priority over the claims of the Company’s public shareholder. Business Combination The Company’s management has broad discretion with respect to the specific application of the net proceeds of the IPO and the sale of Private Placement Warrants, although substantially all of the net proceeds are intended to be applied generally toward consummating a Business Combination. There is no assurance that the Company will be able to complete a Business Combination successfully. The Company must complete one or more initial Business Combinations having an aggregate fair market value of at least 80% of the net assets held in the Trust Account (as defined below) (net of amounts disbursed to management for working capital purposes and excluding the amount of any deferred underwriting discount held in trust) at the time of the agreement to enter into the initial Business Combination. However, the Company will only complete a Business Combination if the post-transaction company owns or acquires 50% or more of the voting securities of the target or otherwise acquires a controlling interest in the target sufficient for it not to be required to register as an investment company under the Investment Company Act 1940, as amended (the “Investment Company Act”). Upon the closing of the Proposed Public Offering, an amount equal to at least $10.00 per Unit sold in the Proposed Public Offering, including the proceeds from the sale of the Private Placement Warrants to the Sponsor, was placed in a trust account (“Trust Account”) located in the United States with Continental Stock Transfer & Trust Company acting as trustee, and invested only 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 money market funds meeting certain conditions under Rule 2a-7 promulgated under the Investment Company Act which invest only in direct U.S. government treasury obligations, until the earlier of: (i) the completion of a Business Combination and (ii) the distribution of the Trust Account as described below. The Company will provide holders of the Company’s outstanding shares of Class A ordinary shares, par value $0.0001 per share, sold in the IPO (the “Public Shareholders”) with the opportunity to redeem all or a portion of their Public Shares (as defined below) upon the completion of the initial business combination either (i) in connection with a shareholder meeting called to approve the initial business combination or (ii) by means of a tender offer. The decision as to whether the Company will seek shareholder approval of a proposed initial business combination or conduct a tender offer will be made by the Company, solely in its discretion. The shareholders will be entitled to redeem their shares for a pro rata portion of the amount then on deposit in the Trust Account (initially approximately $10.17 per share, plus any pro rata interest earned on the funds held in the Trust Account and not previously released to the Company to pay its tax obligations). The ordinary shares subject to redemption will be recorded at a redemption value and classified as temporary equity upon the completion of the Proposed Public Offering, in accordance with Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” In such case, the Company will proceed with a Business Combination if the Company has net tangible assets of at least $5,000,001 upon such consummation of a Business Combination and, if the Company seeks shareholder approval, a majority of the issued and outstanding shares voted are voted in favor of the Business Combination. The Company will have 12 months (or up to 18 months if the Company extends the period of time) from the closing of the Proposed Public Offering to consummate a Business Combination (the “Combination Period”). However, if the Company is unable to complete a Business Combination within the Combination Period, the Company will redeem 100% of the outstanding public shares for a pro rata portion of the funds held in the trust account, equal to the aggregate amount then on deposit in the trust account including interest earned on the funds held in the trust account and not previously released to the Company to pay its franchise and income taxes, divided by the number of then outstanding public shares, subject to applicable law and as further described in registration statement, and then seek to dissolve and liquidate. The Sponsor, officers and directors and Representative (defined in Note 6) have agreed to (i) waive their redemption rights with respect to their founder shares, private shares, and public shares in connection with the completion of the initial business combination, (ii) waive their redemption rights with respect to their founder shares, private shares, and public shares in connection with a shareholder vote to approve an amendment to the Company’s amended and restated certificate of incorporation, and (iii) waive their rights to liquidating distributions from the trust account with respect to their founder shares and private shares if the Company fails to complete the initial business combination within the Combination Period. The Company’s Sponsor has agreed that it will be liable to the Company if and to the extent any claims by a third party for services rendered or products sold to the Company, or a prospective target business with which the Company has entered into a written letter of intent, confidentiality or similar agreement or business combination agreement, reduce the amount of funds in the trust account to below the lesser of (i) $10.17 per public share and (ii) the actual amount per public share held in the trust account as of the date of the liquidation of the trust account, if less than $10.17 per share due to reductions in the value of the trust assets, less taxes payable, provided that such liability will not apply to any claims by a third party or prospective target business who executed a waiver of any and all rights to the monies held in the trust account (whether or not such waiver is enforceable) nor will it apply to any claims under the Company’s indemnity of the underwriters of this offering against certain liabilities, including liabilities under the Securities Act. However, the Company has not asked its Sponsor to reserve for such indemnification obligations, nor has the Company independently verified whether its Sponsor has sufficient funds to satisfy its indemnity obligations and believe that the Company’s Sponsor’s only assets are securities of the Company. Therefore, the Company cannot assure that its Sponsor would be able to satisfy those obligations. Risks and Uncertainties Management is currently evaluating the impact of the COVID-19 pandemic on the industry and has concluded that while it is reasonably possible that the virus could have a negative effect on the Company’s financial position, results of its operations and/or search for a target company, the specific impact is not readily determinable as of the date of these financial statements. The financial statements do not include any adjustments that might results from the outcome of this uncertainty. Liquidity As of December 31, 2020, the Company had cash outside the Trust Account of $1,000,730 available for working capital needs. All remaining cash held in the Trust Account are generally unavailable for the Company’s use, prior to an initial business combination, and is restricted for use either in a Business Combination or to redeem ordinary shares. As of December 31, 2020, none of the amount in the Trust Account was available to be withdrawn as described above. Through December 31, 2020, the Company’s liquidity needs were satisfied through receipt of $25,000 from the sale of the founder shares, borrowing under a promissory Note from the Sponsor in an aggregate amount of $177,591 and the remaining net proceeds from the IPO and the sale of Private Placement Warrants. The Company anticipates that the $1,000,730 outside of the Trust Account as of December 31, 2020, will be sufficient to allow the Company to operate for at least the next 12 months from the issuance of the financial statements, assuming that a Business Combination is not consummated during that time. Until consummation of its Business Combination, the Company will be using the funds not held in the Trust Account, and any additional Working Capital Loans (as defined in Note 6) from the initial shareholders, the Company’s officers and directors, or their respective affiliates (which is described in Note 6), for identifying and evaluating prospective acquisition candidates, performing business due diligence on prospective target businesses, traveling to and from the offices, plants or similar locations of prospective target businesses, reviewing corporate documents and material agreements of prospective target businesses, selecting the target business to acquire and structuring, negotiating and consummating the Business Combination. The Company does not believe it will need to raise additional funds in order to meet the expenditures required for operating its business. However, if the Company’s estimates of the costs of undertaking in-depth due diligence and negotiating business combination is less than the actual amount necessary to do so, the Company may have insufficient funds available to operate its business prior to the business combination. Moreover, the Company will need to raise additional capital through loans from its Sponsor, officers, directors, or third parties. None of the Sponsor, officers or directors are under any obligation to advance funds to, or to invest in, the Company. 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, curtailing operations, suspending the pursuit of its business plan, and reducing overhead expenses. The Company cannot provide any assurance that new financing will be available to it on commercially acceptable terms, if at all.

Revision and restatement of Pre

Revision and restatement of Previously Issued Financial Statements	4 Months Ended
	Dec. 31, 2020
Condensed Financial Information Disclosure [Abstract]
Revision and restatement of Previously Issued Financial Statements	Note 2 —Revision and restatement of Previously Issued Financial Statements Revision of Previously Issued Financial Statements On April 12, 2021, the staff of the Securities and Exchange Commission (the “SEC Staff”) issued a public statement entitled “Staff Statement on Accounting and Reporting Considerations for Warrants issued by Special Purpose Acquisition Companies (“SPACs”)” (the “SEC Staff Statement”). In the SEC Staff Statement, the SEC Staff expressed its view that certain terms and conditions common to SPAC warrants may require the warrants to be classified as liabilities on the SPAC’s balance sheet as opposed to equity. Since issuance on November 20, 2020, the Company’s warrants were accounted for as equity within the Company’s previously reported balance sheets, and after discussion and evaluation, including with the Company’s independent auditors, management concluded that these warrants should be presented as liabilities with subsequent fair value remeasurement. Historically, the Warrants were reflected as a component of equity as opposed to liabilities on the balance sheets and the statements of operations did not include the subsequent non-cash changes in estimated fair value of the Warrants, based on our application of FASB ASC Topic 815-40, Derivatives and Hedging, Contracts in Entity’s Own Equity (“ASC 815-40). The views expressed in the SEC Staff Statement were not consistent with the Company’s historical interpretation of the specific provisions within its warrant agreement and the Company’s application of ASC 815-40 to the warrant agreement. The Company reassessed its accounting for Warrants issued on November 12, 2020, in light of the SEC Staff’s published views. Based on this reassessment, management determined that the private and representative warrants should be classified as liabilities measured at fair value upon issuance, with subsequent changes in fair value reported in the Company Statement of Operations each reporting period. Impact of the Revision The impact to the balance sheet dated November 12, 2020, filed on Form 8-K on November 18, 2020 related to the impact of accounting for public and private warrants as liabilities at fair value resulted in an approximately $0.7 million increase to the warrant liabilities line item on November 12, 2020 and offsetting decrease to the ordinary shares subject to redemption mezzanine equity line item. There is no change to total shareholders’ equity at any reported balance sheet date. Balance Sheet as of November 12, 2020 (filed on November 18, 2020) As Previously Revision   Reported Adjustment As Revised Total assets $ 92,751,423 $ - $ 92,751,423 Liabilities and shareholders’ equity Total current liabilities $ 77,210 $ - $ 77,210 Warrant liabilities - 671,875 671,875 Total liabilities 77,210 671,875 749,085 Class A ordinary shares, $0.0001 par value; 8,554,802 shares subject to possible redemption 87,674,212 (671,875 ) 87,002,337 Shareholders’ equity - - - Preference shares- $0.0001 par value - - - Class A ordinary share - $0.0001 par value 94 7 101 Class B ordinary shares - $0.0001 par value 259 259 Additional paid-in-capital 5,009,301 (7 ) 5,009,294 Accumulated deficit (9,653 ) - (9,653 ) Total shareholders’ equity 5,000,001 - 5,000,001 Total liabilities and shareholders’ equity $ 92,751,423 $ - $ 92,751,423 Restatement of Previously Issued Financial Statements In the Company’s previously issued financial statements, a portion of the public shares were classified as permanent equity to maintain net tangible assets greater than $5,000,000 on the basis that the Company will consummate its initial business combination only if the Company has net tangible assets of at least $5,000,001. Thus, the company has historically classified a portion of Class A unit shares in permanent equity to satisfy the $5,000,000 net tangible asset requirement. However, in light of recent comment letters issued by the Securities & Exchange Commission (“SEC”) to several special purpose acquisition companies, management re-evaluated the Company’s application of ASC 480-10-S99-3A to its accounting classification of public shares. Upon re-evaluation, management determined that the public shares include certain provisions that require classification of the public shares as temporary equity regardless of the minimum net tangible asset required by the Company to complete its initial business combination. In accordance with SEC Staff Accounting Bulletin No. 99, “Materiality,” and SEC Staff Accounting Bulletin No. 108, “Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements;” the Company evaluated the changes and has determined that the related impact were material to the previously presented financial statements. Therefore, the Company, in consultation with its Audit Committee, concluded that its previously issued financial statements should be restated to report all public shares as temporary equity. These financial statements restate the Company’s previously issued audited financial statements covering the periods through December 31, 2020. Impact of the Restatements The change in presentation does not impact the overall Statement of Operations (“Income Statement”) as it is a balance sheet only reclassification; however, it does have implications for the Earnings per Share (“EPS”) calculation shown on the face of the Income Statement. Previously the Earnings per Share calculation allocated income separately to the redeemable shares and non-redeemable shares. Prospectively, the calculation will allocate income on a pro rata basis across these classes. The impacts to the financial statements as of December 31, 2020 are presented below: As Previously Reported Restatement Adjustment As Restated Balance Sheet Class A ordinary shares subject to possible redemption, $0.0001 par value; redemption value of $10.17 $ 86,409,715 $ 5,120,285 $ 91,530,000 Shareholders’ equity (deficit) Class A ordinary shares - $0.0001 par value 105 (50 ) 55 Class B ordinary shares - $0.0001 par value 225 — 225 Additional paid-in capital 5,564,969 (5,120,235 ) 444,734 Accumulated deficit (565,298 ) — (565,298 ) Total shareholders’ equity (deficit) $ 5,000,001 $ (5,120,285 ) $ (120,284 ) Shares subject to possible redemption 8,496,531 503,469 9,000,000 Statement of Operations Weighted average shares outstanding, redeemable Class A ordinary shares 8,554,802 (4,720,019 ) 3,834,783 Basic and diluted net income (loss) per share, redeemable Class A ordinary shares $ 0.00 $ (0.08 ) $ (0.08 ) Weighted average shares outstanding, non-redeemable ordinary shares 2,618,126 342,157 2,960,283 Basic and diluted net loss per share, non-redeemable ordinary shares $ (0.22 ) $ 0.14 $ (0.08 ) Statement of Changes in Shareholders’ Equity (Deficit) (1) Ordinary Class A - Shares 1,057,469 (1,057,469 ) — Sale of 9,000,000 Units on November 12, 2020 through public offering 90,000,000 (90,000,000 ) — Underwriters’ discount (1,575,000 ) 1,575,000 — Cash offering costs (593,861 ) 593,861 — Non-cash offering costs – representative warrants (424,270 ) 424,270 — Non-cash offering costs – representative shares (653,250 ) 653,250 — Class A ordinary shares subject to possible redemption (86,409,715 ) 86,409,715 — Accretion of Class A Ordinary Shares to Redemption Value — (4,776,381 ) (4,776,381 ) Statement of Cash Flows Initial value of ordinary shares subject to possible redemption $ 87,002,337 $ (87,002,337 ) $ — Change in value of Class A ordinary shares subject to possible redemption $ (592,622 ) $ 592,622 $ — Accretion of Class A ordinary shares to redemption value $ — $ 4,776,381 $ 4,776,381 (1) The changes to Ordinary Class A – Amount, Additional Paid-in Capital, Accumulated Deficit and Total Shareholders’ Equity (Deficit) lines shown in the Balance Sheet are also included in the restatement to the Statement of Changes in Shareholders’ Equity (Deficit) in addition to those shown here.

Summary of Significant Accounti

Summary of Significant Accounting Policies	4 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 3—Summary of Significant Accounting Policies Basis of Presentation The accompanying financial statements of the Company is presented in U.S. dollars in conformity with accounting principles generally accepted in the United States of America (“US GAAP”) and pursuant to the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”). In the opinion of management, all adjustments (consisting of normal recurring adjustments) have been made that are necessary to present fairly the financial position, and the results of its operations and its cash flows. 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 an emerging growth company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such an election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period, which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company that is neither an emerging growth company nor an emerging growth company that has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash accounts in a financial institution, which, at times, may exceed the Federal Depository Insurance Coverage limit of $250,000. As of December 31, 2020, the Company had not experienced losses on these accounts and management believes the Company is not exposed to significant risks on such accounts. Use of Estimates The preparation of financial statements in conformity with US 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 during the reporting period and the reported amounts of expenses during the reporting period. Actual results could differ 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. Investment Held in Trust Account Investment held in Trust Account consist of United States Treasury securities. The Company classifies its United States Treasury securities as held-to-maturity in accordance with FASB ASC Topic 320 “Investments - Debt and Equity Securities.” Held-to-maturity securities are those securities which the Company has the ability and intent to hold until maturity. Held-to-maturity treasury securities are recorded at amortized cost and adjusted for the amortization or accretion of premiums or discounts. A decline in the market value of held-to-maturity securities below cost that is deemed to be other than temporary, results in an impairment that reduces the carrying costs to such securities’ fair value. The impairment is charged to earnings and a new cost basis for the security is established. To determine whether an impairment is other than temporary, the Company considers whether it has the ability and intent to hold the investment until a market price recovery and considers whether evidence indicating the cost of the investment is recoverable outweighs evidence to the contrary. Evidence considered in this assessment includes the reasons for the impairment, the severity and the duration of the impairment, changes in value subsequent to year-end, forecasted performance of the investee, and the general market condition in the geographic area or industry the investee operates in. Premiums and discounts are amortized or accreted over the life of the related held-to-maturity security as an adjustment to yield using the effective-interest method. Such amortization and accretion is included in the “interest income” line item in the statements of operations. Interest income is recognized when earned. Fair Value Measurements FASB ASC Topic 820 “Fair Value Measurements and Disclosures” (“ASC 820”) defines fair value, the methods used to measure fair value and the expanded disclosures about fair value measurements. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between the buyer and the seller at the measurement date. In determining fair value, the valuation techniques consistent with the market approach, income approach and cost approach shall be used to measure fair value. ASC 820 establishes a fair value hierarchy for inputs, which represent the assumptions used by the buyer and seller in pricing the asset or liability. These inputs are further defined as observable and unobservable inputs. Observable inputs are those that buyer and seller would use in pricing the asset or liability based on market data obtained from sources independent of the Company. Unobservable inputs reflect the Company’s assumptions about the inputs that the buyer and seller would use in pricing the asset or liability developed based on the best information available in the circumstances. The fair value hierarchy is categorized into three levels based on the inputs as follows: Level 1 — Valuations based on unadjusted quoted prices in active markets for identical assets or liabilities that the Company has the ability to access. Valuation adjustments and block discounts are not being applied. Since valuations are based on quoted prices that are readily and regularly available in an active market, valuation of these securities does not entail a significant degree of judgment. Level 2 — Valuations based on (i) quoted prices in active markets for similar assets and liabilities, (ii) quoted prices in markets that are not active for identical or similar assets, (iii) inputs other than quoted prices for the assets or liabilities, or (iv) inputs that are derived principally from or corroborated by market through correlation or other means. Level 3 — Valuations based on inputs that are unobservable and significant to the overall fair value measurement. The fair value of the Company’s certain assets and liabilities, which qualify as financial instruments under ASC 820, “Fair Value Measurements and Disclosures,” approximates the carrying amounts represented in the condensed balance sheet. The fair values of cash and cash equivalents, prepaid assets, accounts payable and accrued expenses, due to related parties are estimated to approximate the carrying values as of December 31, 2020 due to the short maturities of such instruments. The following table presents information about the Company’s assets and liabilities that were measured at fair value on a recurring basis as of December 31, 2020 and indicates the fair value hierarchy of the valuation techniques the Company utilized to determine such fair value. December 31, Quoted Significant Significant 2020 (Level 1) (Level 2) (Level 3) Assets: Cash held in Trust Account $ 16,781 $ 16,781 $ - $ - U.S. Treasury Securities held in Trust Account 91,521,899 91,521,899 - - $ 91,538,680 $ 91,538,680 $ - $ - Warrant Liabilities The Company accounts for the Public Warrants, Private Warrants, Rights and Representative Warrants (as defined in Note 4, 5 and 7 ) collectively (“Warrants”), as either equity or liability-classified instruments based on an assessment of the specific terms of the Warrants and the applicable authoritative guidance in Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 815, Derivatives and Hedging (“ASC 815”). The assessment considers whether the Warrants meet all of the requirements for equity classification under ASC 815, including whether the Warrants are indexed to the Company’s own ordinary shares and whether the warrant holders could potentially require “net cash settlement” in a circumstance outside of the Company’s control, among other conditions for equity classification. This assessment, which requires the use of professional judgment, is conducted at the time of issuance of the Warrants and as of each subsequent quarterly period end date while the Warrants are outstanding. For issued or modified warrants that meet all of the criteria for equity classification, such warrants are required to be recorded as a component of additional paid-in capital at the time of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, such warrants are required to be recorded at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in the estimated fair value of liability-classified warrants are recognized as a non-cash gain or loss on the statements of operations. The Company accounts for the Private Warrants and Representative’s Warrants in accordance with ASC 815-40 under which the Warrants and FPAs do not meet the criteria for equity classification and must be recorded as liabilities. The fair value of the Private Warrants and Representative’s Warrants has been estimated using the Monte Carlo simulation model. See Note 10 for further discussion of the pertinent terms of the Warrants used to determine the value of the Private Warrants and Representative’s Warrants. The Company evaluated the Public Warrants and Rights in accordance with ASC 815-40, “Derivatives and Hedging — Contracts in Entity’s Own Equity” and concluded that they met the criteria for equity classification and are required to be recorded as part a component of additional paid-in capital at the time of issuance. Offering Costs Associated with IPO, restated The Company complies with the requirements of the ASC 340-10-S99-1 and SEC Staff Accounting Bulletin (“SAB”) Topic 5A - “Expenses of Offering”. Offering costs consist principally of professional and registration fees incurred through the balance sheet date that are related to the Public Offering. These offering costs were allocated to the separable financial instruments issued in the IPO on a relative fair value basis compared to total proceeds received. Accordingly, on December 31, 2020, offering costs totaling $3,246,381 have been charged to temporary equity, outside of shareholders’ deficit (consisting of $1,575,000 of underwriting fee, the fair value of the representative’s warrants of $424,270, the fair value of representative’s shares $653,250 and $593,861 of other cash offering costs). Class A Ordinary shares Subject to Possible Redemption, restated The Company accounts for its Class A ordinary shares subject to possible redemption in accordance with the guidance in ASC Topic 480 “Distinguishing Liabilities from Equity.” Class A ordinary shares subject to mandatory redemption (if any) are classified as a liability instrument and are measured at fair value. Conditionally redeemable ordinary shares (including ordinary shares that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) are classified as temporary equity. At all other times, ordinary shares are classified as shareholders’ equity. The Company’s ordinary shares feature certain redemption rights that are considered to be outside of the Company’s control and subject to the occurrence of uncertain future events. Accordingly, as of December 31, 2020, 9,000,000 shares of Class A ordinary shares subject to possible redemption are presented at redemption value as temporary equity, outside of the shareholders’ deficit section of the Company’s balance sheet. The Class A ordinary shares are accounted for in accordance to codified in ASC 480-10-S99. If it is probable that the equity instrument will become redeemable, the Company has the option to either accrete changes in the redemption value over the period from the date of issuance (or from the date that it becomes probable that the instrument will become redeemable, if later) to the earliest redemption date of the instrument or to recognize changes in the redemption value immediately as they occur and adjust the carrying amount of the instrument to equal the redemption value at the end of each reporting period. The Company recognizes changes in redemption value immediately as they occur. Immediately upon the closing of the IPO, the Company recognized the accretion from initial book value to redemption amount value. The change in the carrying value of redeemable ordinary share resulted in charges against additional paid-in capital and accumulated deficit. As of December 31, 2020, the ordinary share reflected on the balance sheet are reconciled in the following table: Gross proceeds from IPO $ 90,000,000 Less: Ordinary share issuance costs (3,246,381 ) Plus: Accretion of carrying value to redemption value 4,776,381 Contingently redeemable ordinary shares $ 91,530,000 Net Loss Per Ordinary Share, restated The Company has two classes of shares, which are referred to as Class A ordinary share and Class B ordinary share. Earnings and losses are shared pro rata between the two classes of shares. The 5,912,400 potential ordinary shares related to outstanding warrants and rights to purchase the Company’s shares were excluded from diluted earnings per share for the twelve months ended December 31, 2020 because the warrants are contingently exercisable, and the contingencies have not yet been met. As a result, diluted net loss per ordinary share is the same as basic net loss per ordinary share for the periods. The table below presents a reconciliation of the numerator and denominator used to compute basic and diluted net income per share for each class of ordinary share: For the Ordinary shares subject to possible redemption Numerator: Net loss allocable to Class A ordinary shares subject to possible redemption $ (319,025 ) Denominator: Weighted Average Redeemable Class A Ordinary shares, Basic and Diluted 3,834,783 Basic and Diluted net loss per share, Redeemable Class A Ordinary shares $ (0.08 ) Non-Redeemable Ordinary shares Numerator: Net loss allocable to Class B ordinary shares not subject to redemption $ (246,273 ) Denominator: Weighted Average Non-Redeemable Ordinary shares, Basic and Diluted 2,960,283 Basic and diluted net loss per share, ordinary shares $ (0.08 ) Income Taxes The Company accounts for income taxes under ASC 740 Income Taxes (“ASC 740”). ASC 740 requires the recognition of deferred tax assets and liabilities for both the expected impact of differences between the financial statement and tax basis of assets and liabilities and for the expected future tax benefit to be derived from tax loss and tax credit carry forwards. ASC 740 additionally requires a valuation allowance to be established when it is more likely than not that all or a portion of deferred tax assets will not be realized. ASC 740 also clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position 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. ASC 740 also provides guidance on derecognition, classification, interest and penalties, accounting in interim period, disclosure and transition. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of December 31, 2020. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. There is currently no taxation imposed on income by the Government of the Cayman Islands. In accordance with Cayman federal income tax regulations, income taxes are not levied on the Company. Consequently, income taxes are not reflected in the Company’s financial statements. The Company’s management does not expect the total amount of unrecognized tax benefits will materially change over the next twelve months. Recent Accounting Pronouncements In August 2020, the FASB issued ASU 2020-06, Debt-Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s 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 scope exception, and it simplifies the diluted earnings per share calculation in certain areas. The Company adopted ASU 2020-06 on January 1, 2021. Adoption of the ASU did not impact the Company’s financial position, results of operations or cash flows. The Company’s management does not believe that any other recently issued, but not yet effective, accounting standards if currently adopted would have a material effect on the accompanying financial statements.

Initial Public Offering

Initial Public Offering	4 Months Ended
	Dec. 31, 2020
Initial Public Offering [Abstract]
Initial Public Offering	Note 4—Initial Public Offering Pursuant to the IPO, the Company sold 9,000,000 Units at a purchase price of $10.00 per unit. Each unit consists of one share of Class A ordinary shares, one warrant to purchase one-half of Class A ordinary shares (“Public Warrants”), and one right (“Rights”). Each Public Warrant will entitle the holder to purchase one share of Class A ordinary shares at a price of $11.50 per share, subject to adjustment. Each Public Warrant will become exercisable on the later of the completion of the initial Business Combination or 12 months from the closing of the IPO and will expire five years after the completion of the initial Business Combination, or earlier upon redemption or liquidation (see Note 8). Each right entitles the holder to receive one-tenth (1/10) of one share of Class A ordinary shares upon the consummation of an initial Business Combination (see Note 8).

Private Placement

Private Placement	4 Months Ended
	Dec. 31, 2020
Private Placement Disclosure [Abstract]
Private Placement	Note 5—Private Placement Simultaneously with the closing of the IPO, the Sponsor and I-Bankers purchased an aggregate of 414,000 Private Units and 65,000 Private Units, respectively, for an aggregate of 479,000 Private Units at a price of $10.00 per Private Unit, for an aggregate purchase price of $4,790,000, in a private placement. A portion of the proceeds from the private placement was added to the proceeds from the IPO held in the Trust Account. Each Private Unit is identical to the Units sold in the IPO, except that warrants that are part of the Private Placement Units (“Private Warrants”) are not redeemable by the Company so long as they are held by the original holders or their permitted transferees. In addition, for as long as the warrants that are part of the Private Placement Units are held by I-Bankers or its designees or affiliates, they may not be exercised after five years from the effective date of the Registration Statement. The Company’s Sponsor, officers, and directors have agreed to (i) waive their redemption rights with respect to their founder shares, private shares, and public shares in connection with the completion of the Company’s initial Business Combination, (ii) waive their redemption rights with respect to the founder shares, private shares, and public shares in connection with a shareholder vote to approve an amendment to the Company’s amended and restated certificate of incorporation (A) to modify the substance or timing of the Company’s obligation to redeem 100% of its public shares if the Company does not complete its initial Business Combination within the Combination Period or (B) with respect to any other provision relating to shareholders’ rights or pre-initial Business Combination activity and (iii) waive their rights to liquidating distributions from the Trust Account with respect to their founder shares if the Company fails to complete its initial Business Combination the Combination Period. In addition, the Company’s Sponsor, officers, and directors have agreed to vote any founder shares, private shares, and public shares held by them and any public shares purchased during or after the IPO (including in open market and privately negotiated transactions) in favor of the Company’s initial business combination. Other Receivable At the closing of the IPO on November 12, 2020, a portion of the proceeds from the sale of the units sold in the amount of $1,193,015 was due to the Company to be held outside of the Trust Account for working capital purposes. Such amount was received by the Company on November 13, 2020.

Related Party Transactions

Related Party Transactions	4 Months Ended
	Dec. 31, 2020
Related Party Transactions [Abstract]
Related Party Transactions	Note 6—Related Party Transactions Founder Shares In September 2020, the Sponsor subscribed 2,875,000 shares of the Company’s Class B ordinary shares for $25,000, or approximately $0.01 per share, in connection with formation. On November 9, 2020, the Sponsor surrendered an aggregate of 287,500 founder shares, which were cancelled, resulting in an aggregate of 2,587,500 founder shares outstanding and held by the Sponsor (see Note 9). The founder shares include an aggregate of up to 337,500 shares subject to forfeiture if the over-allotment option is not exercised by the underwriters in full. On December 24, 2020, 337,500 shares were forfeited as the over-allotment option was not exercised by the underwriters. The initial shareholders, have agreed, subject to limited exceptions, not to transfer, assign or sell 50% of their founder shares until the earlier of (i) six months after the date of the consummation of the initial business combination or (ii) the date on which the closing price of our ordinary shares equals or exceeds $12.50 per share (as adjusted for share sub-divisions, share dividends, reorganizations and recapitalizations) for any 20 trading days within any 30-trading day period commencing after our initial business combination and the remaining 50% of the founder shares may not be transferred, assigned or sold until six months after the date of the consummation of our initial business combination, or earlier, in either case, if, subsequent to our initial business combination, we consummate a subsequent liquidation, merger, share exchange or other similar transaction which results in all of our shareholders having the right to exchange their ordinary shares for cash, securities or other property The Company’s Sponsor, officers, directors, and Representative have agreed to (i) waive their redemption rights with respect to their founder shares, private shares, and public shares in connection with the completion of the Company’s initial business combination, (ii) waive their redemption rights with respect to the founder shares, private shares, and public shares in connection with a shareholder vote to approve an amendment to the Company’s amended and restated certificate of incorporation (A) to modify the substance or timing of the Company’s obligation to redeem 100% of its public shares if the Company does not complete its initial business combination within 12 months (or up to 18 months if the Company extends the period of time) from the closing of this offering or (B) with respect to any other provision relating to shareholders’ rights or pre-initial business combination activity and (iii) waive their rights to liquidating distributions from the Trust Account with respect to their founder shares if the Company fails to complete its initial business combination within 12 months (or up to 18 months if the Company extends the period of time) from the close of the IPO on November 12, 2020. In addition, the Company’s Sponsor, officers, directors, and Representative have agreed to vote any founder shares, private shares, and public shares held by them and any public shares purchased during or after this offering (including in open market and privately negotiated transactions) in favor of the Company’s initial business combination. Promissory Note—Related Party In September 2020, the Company issued an unsecured promissory note to the Sponsor, pursuant to which the Company may borrow up to an aggregate principal amount of $300,000 to be used for a portion of the expenses of the IPO. This loan is non-interest bearing, unsecured and due at the earlier of June 30, 2021 or the closing of the IPO. As of November 12, 2020, the Sponsor had loaned to the Company an aggregate of $177,591 under the promissory note to pay for formation costs and a portion of the expenses of the IPO. The note was repaid in full in connection with the closing of our initial public offering, and as of December 31, 2020, no amounts were outstanding. Working Capital Loans In addition, in order to finance transaction costs in connection with a Business Combination, the Sponsor or an affiliate of the Sponsor, or certain of the Company’s officers and directors may, but are not obligated to, loan the Company funds as may be required (“Working Capital Loans”). If the Company completes a Business Combination, the Company would repay the Working Capital Loans out of the proceeds of the Trust Account released to the Company. Otherwise, the Working Capital Loans would be repaid only out of funds held outside the Trust Account. In the event that a Business Combination does not close, the Company may use a portion of proceeds held outside the Trust Account to repay the Working Capital Loans, but no proceeds held in the Trust Account would be used to repay the Working Capital Loans. Except for the foregoing, the terms of such Working Capital Loans, if any, have not been determined and no written agreements exist with respect to such loans. The Working Capital Loans would either be repaid upon consummation of a Business Combination or, at the lender’s discretion, Up to $1,500,000 of such Working Capital Loans may be convertible upon consummation of our business combination into additional private units at a price of $10.00 per unit. At December 31, 2020, no Working Capital Loans were outstanding. To date, the Company had no borrowings under the Working Capital Loans. Administrative Support Agreement The Company agreed, for a period commencing on November 9, 2020 and ending upon completion of the Company’s Business Combination or its liquidation, to pay the Company’s Sponsor a monthly fee of $10,000 for office space, utilities and secretarial and administrative support. Effective March 31, 2021, the Company and Sponsor terminated the agreement. Since the initial public offering, the Company has not made any payments under the agreement, and has paid for services rendered and expenses advanced by the Sponsor on an as-needed basis. As of December 31, 2020, the Company accrued $17,000 and offset to due to related party. The Sponsor, executive officers and directors, or any of their respective affiliates, will be reimbursed for any out-of-pocket expenses incurred in connection with activities on the Company’s behalf such as identifying potential target businesses and performing due diligence on suitable Business Combinations. The Company’s audit committee will review on a quarterly basis all payments that were made to the Sponsor, officers, directors or their affiliates.

Commitments and Contingencies

Commitments and Contingencies	4 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 7—Commitments and Contingencies Registration Rights The holders of the founder shares, private placement warrants, and warrants that may be issued upon conversion of Working Capital Loans will have registration rights to require the Company to register a sale of any of its securities held by them pursuant to a registration rights agreement to be signed prior to or on the effective date of the IPO. These holders will be entitled to make up to three demands, excluding short form registration demands, that the Company registers such securities for sale under the Securities Act. In addition, these holders will have “piggy-back” registration rights to include their securities in other registration statements filed by the Company. Underwriting Agreement On November 12, 2020, the Company issued to the underwriter (and/or its designees) (the “Representative”) 75,000 shares of Class A ordinary shares for $0.01 per share (the “Representative Shares”). The fair value of the Representative Shares was estimated to $653,250 and were treated as underwriters’ compensation and charged directly to shareholders’ deficit. The underwriter (and/or its designees) agreed (i) to waive its redemption rights with respect to such shares in connection with the completion of the initial Business Combination and (ii) to waive its rights to liquidating distributions from the Trust Account with respect to such shares if the Company fails to complete its initial Business Combination within the Combination Period. In addition, the Company issued to the Representative a warrant (“Representative’s Warrants) to purchase up to 450,000 Class A ordinary shares. Such warrants will not be redeemable for as long as they are held by the Representative and they may not be exercised after five years from the Effective Date of the registration statement. Except as described above, the warrants are identical to those underlying the units offered by in the IPO. The Company estimated the fair value of the Representative’s Warrants is $424,270 using the Monte Carlo simulation model. The fair value of the Representative’s Warrants to granted to the underwriters is estimated as of the date of grant using the following assumptions: (1) expected volatility of 24.1%, (2) risk-free interest rate of 0.60% and (3) expected life of 6.05 years. The expected volatility was determined by the Company based on the historical volatilities of a set of comparative special purpose acquisition companies (“SPAC”), and the risk-fee interest rate was determined by reference to the U.S. Treasury yield curve in effect for time period equals to the expected life of the Representative’s Warrants. As of December 31, 2020, the over-allotment granted to the underwriters had expired unexercised. On November 12, 2020, the underwriters were paid a cash underwriting discount of 1.75% of the gross proceeds of the Initial Public Offering, or $1,575,000. Business Combination Marketing Agreement The Company engaged the Representative as an advisor in connection with its Business Combination to (i) assist the Company in preparing presentations for each potential Business Combination; (ii) assist the Company in arranging meetings with its shareholders, including making calls directly to shareholders, to discuss each potential Business Combination and each potential target’s attributes and providing regular market feedback, including written status reports, from these meetings and participate in direct interaction with shareholders, in all cases to the extent legally permissible; (iii) introduce the Company to potential investors to purchase the Company’s securities in connection with each potential Business Combination; and assist the Company with the preparation of any press releases and filings related to each potential Business Combination or target. Pursuant to the business combination marketing agreement, the Representative is not obligated to assist the Company in identifying or evaluating possible acquisition candidates. Pursuant to the Company’s agreement with the Representative, an advisory fee of 2.75% of the gross proceeds of the IPO, or $2,475,000 will be payable to the Representative at the closing of the Company’s Business Combination. Open Market Purchases The Sponsor has agreed to enter into an agreement in accordance with the guidelines of Rule 10b5-1 under the Exchange Act, to place limit orders, through an independent broker-dealer registered under Section 15 of the Exchange Act which is not affiliated with the Company nor part of the underwriting or selling group, to purchase an aggregate of up to 3,750,000 of the Company’s rights in the open market at market prices, and not to exceed $0.20 per right during the period commencing on the later of (i) the date separate trading of the rights commences or (ii) sixty calendar days after the end of the “restricted period” under Regulation M, continuing until the date that is the earlier of (a) twelve (12) months from the date of the IPO and (b) the date that the Company announces that it has entered into a definitive agreement in connection with its initial Business Combination, or earlier in certain circumstances as described in the limit order agreement. The limit orders will require the Sponsor to purchase any rights offered for sale (and not purchased by another investor) at or below a price of $0.20, until the earlier of (x) the expiration of the buyback period or (y) the date such purchases reach 3,750,000 rights in total. The Sponsor will not have any discretion or influence with respect to such purchases and will not be able to sell or transfer any rights purchased in the open market pursuant to such agreements until following the consummation of a Business Combination. It is intended that the broker’s purchase obligation will be subject to applicable law, including Regulation M under the Exchange Act, which may prohibit or limit purchases pursuant to the limit order agreement in certain circumstances. The Representative has also agreed to purchase up to 1,250,000 of the Company’s rights in the open market at market prices not to exceed $0.20 per right, on substantially similar terms as the Sponsor.

Warrants and Rights

Warrants and Rights	4 Months Ended
	Dec. 31, 2020
Warrants And Rights [Abstract]
Warrants and Rights	Note 8 -Warrants and Rights Warrants The warrants will become exercisable on the later of 12 months from the closing of the IPO or upon completion of its initial Business Combination and will expire five years after the completion of the Company’s initial Business Combination, at 5:00 p.m., Eastern Time, or earlier upon redemption or liquidation. In no event will the Company be required to net cash settle any warrant. 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. The Company will not be obligated to deliver any Class A ordinary shares pursuant to the exercise of a warrant and will have no obligation to settle such warrant exercise unless a registration statement under the Securities Act with respect to the Class A ordinary shares underlying the warrants is then effective and a prospectus is current. No warrant will be exercisable, and the Company will not be obligated to issue Class A ordinary shares upon exercise of a warrant unless Class A ordinary shares issuable upon such warrant exercise has been registered, qualified or deemed to be exempt under the securities laws of the state of residence of the registered holder of the warrants. In no event will the Company be required to net cash settle any warrant. In the event that a registration statement is not effective for the exercised warrants, the purchaser of a unit containing such warrant will have paid the full purchase price for the unit solely for the share of Class A ordinary shares underlying such unit. The Company may call the warrants for redemption (excluding the private warrants, and any outstanding Representative’s Warrants, and any warrants underlying units issued to the Sponsor, initial shareholders, officers, directors or their affiliates in payment of Working Capital Loans made to the Company), in whole and not in part, at a price of $0.01 per warrant: ● at any time while the warrants are 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 Class A ordinary shares equals or exceeds $18.00 per share (as adjusted for share splits, share dividends, reorganizations and recapitalizations), for any 20 trading days within a 30 trading day period ending on the third trading business day prior to the notice of redemption to warrant holders, and ● if, and only if, there is a current registration statement in effect with respect to the issuance of the Class A 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 until the date of redemption. If the Company calls the warrants for redemption as described above, the management will have the option to require any holder that wishes to exercise its warrant to do so on a “cashless basis.” If the management takes advantage of this option, all holders of warrants would pay the exercise price by surrendering their warrants for that number of shares of Class A ordinary shares equal to the quotient obtained by dividing (x) the product of the number of shares of Class A ordinary shares underlying the warrants, multiplied by the excess of the “fair market value” (defined below) over the exercise price of the warrants by (y) the fair market value. The “fair market value” shall mean the average reported last sale price of the Class A ordinary shares for the 10 trading days ending on the third trading day prior to the date on which the notice of redemption is sent to the holders of warrants. Rights The Company will not issue fractional shares in connection with an exchange of rights. Fractional shares will either be rounded down to the nearest whole share or otherwise addressed in accordance with the applicable provisions of the Cayman Islands law. As a result, the holders of the rights must hold rights in multiples of 10 in order to receive shares for all of the holders’ rights upon closing of a Business Combination. If the Company is unable to complete an initial Business Combination within the required time period and the Company liquidates the funds held in the Trust Account, holders of rights will not receive any of such funds with respect to their rights, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with respect to such rights, and the rights will expire worthless. Further, there are no contractual penalties for failure to deliver securities to the holders of the rights upon consummation of an initial Business Combination. Additionally, in no event will the Company be required to net cash settle the rights. Accordingly, the rights may expire worthless.

Shareholders_ Deficit

Shareholders’ Deficit	4 Months Ended
	Dec. 31, 2020
Stockholders' Equity Note [Abstract]
Shareholders’ Deficit	Note 9 - Shareholders’ Deficit Preferred Shares Class A Ordinary Shares — Class B Ordinary Shares The Company’s initial shareholders have agreed not to transfer, assign or sell 50% its founder shares until the earlier to occur of (i) six months after the date of the consummation of the initial Business Combination or (ii) the date on which the closing price of the Company’s Class A ordinary shares equals or exceeds $12.50 per share (as adjusted for share splits, share dividends, reorganizations and recapitalizations) for any 20 trading days within any 30-trading day period commencing after the initial Business Combination and the remaining 50% of the founder shares may not be transferred, assigned or sold until six months after the date of the consummation of the initial Business Combination, or earlier, in either case, if, subsequent to the initial Business Combination, the Company consummates a subsequent liquidation, merger, share exchange or other similar transaction which results in all of the shareholders having the right to exchange their shares for cash, securities or other property. The Class B ordinary shares will automatically convert into the Company’s Class A ordinary shares at the time of its initial Business Combination on a one-for-one basis, subject to adjustment for share splits, share dividends, reorganizations, recapitalizations and the like, and subject to further adjustment as provided herein. In the case that additional Class A ordinary shares, or equity-linked securities, are issued or deemed issued in excess of the amounts offered in the IPO and related to the closing of the initial Business Combination, the ratio at which Class B ordinary shares shall convert into Class A ordinary shares will be adjusted (unless the holders of a majority of the outstanding Class B ordinary shares agree to waive such adjustment with respect to any such issuance or deemed issuance) so that the number of Class A ordinary shares issuable upon conversion of all shares of Class B ordinary shares will equal, in the aggregate, on an as-converted basis, 20% of the sum of the total number of ordinary shares outstanding upon the completion of the IPO plus all Class A ordinary shares and equity-linked securities issued or deemed issued in connection with the initial Business Combination (excluding any shares or equity-linked securities issued, or to be issued, to any seller in the initial Business Combination or any private placement-equivalent units issued to the Sponsor or its affiliates upon conversion of loans made to the Company). Holders of the Class A ordinary shares and holders of the Class B ordinary shares will vote together as a single class on all matters submitted to a vote of the Company’s shareholders, with each share of ordinary shares entitling the holder to one vote.

Fair Value Measurements

Fair Value Measurements	4 Months Ended
	Dec. 31, 2020
Fair Value Disclosures [Abstract]
Fair Value Measurements	Note 10 - Fair Value Measurements Investment Held in Trust Account As of December 31, 2020, investment in the Company’s Trust Account consisted of $16,781 in cash and $91,521,899 in U.S. Treasury Securities. All of the U.S. Treasury Securities matured on February 21, 2021. The Company classifies its United States Treasury securities as held-to-maturity in accordance with FASB ASC 320 “Investments — Debt and Equity Securities”. Held-to-maturity treasury securities are recorded at amortized cost and adjusted for the amortization or accretion of premiums or discounts. The Company considers all investments with original maturities of more than three months but less than one year to be short-term investments. The carrying value approximates the fair value due to its short-term maturity. The carrying value, excluding gross unrealized holding loss and fair value of held to maturity securities on December 31, 2020 are as follows: Amortized Gross Gross Fair Value U.S. Money Market $ 16,781 $ - $ - $ 16,781 U.S. Treasury Securities 91,521,899 2,609 - 91,524,508 $ 91,538,680 $ 2,609 $ - $ 91,541,289 Warrant Liability The Private Warrants and Representative’s Warrants are accounted for as liabilities pursuant to ASC 815-40 and are measured at fair value as of each reporting period. Changes in the fair value of the Warrants are recorded in the statement of operations each period. The following table presents the Company’s fair value hierarchy for liabilities measured at fair value on a recurring basis as of December 31, 2020: Level 1 Level 2 Level 3 Total Warrant liabilities: Private Warrants — — 348,217 348,217 Representative’s Warrants 808,295 808,295 Total warrant liabilities $ — $ — $ 1,156,512 $ 1,156,512 The Private Warrants and Representative’s Warrants were valued using a Montel Carlo simulation model, which is considered to be a Level 3 fair value measurement. Inherent in an options pricing model are assumptions related to expected share-price volatility, expected life, risk-free interest rate and dividend yield. The Company estimates the volatility of its ordinary shares based on historical volatility that matches the expected remaining life of the warrants. The risk-free interest rate is based on the U.S. Treasury zero-coupon yield curve on the grant date for a maturity similar to the expected remaining life of the warrants. The expected life of the warrants is assumed to be equivalent to their remaining contractual term. The dividend rate is based on the historical rate, which the Company anticipates to remain at zero. There were no transfers between Levels 1, 2 or 3 during the three months ended December 31, 2020. The following table provides quantitative information regarding Level 3 fair value measurements for Private Warrants as of December 31, 2020 and November 12, 2020. The Representative’s Warrants were valued using similar information, except for strike price which is at $12. December 31, 2020 November 12, 2020 Exercise price $ 11.50 $ 11.50 Share price $ 10.24 $ 8.71 Volatility 11.7 % 24.1 % Expected life 5.91 6.05 Risk-free rate 0.49 % 0.60 % Dividend yield - % - % The following table presents a summary of the changes in the fair value of the Private Warrants and Representative’s Warrants, a Level 3 liability, measured on a recurring basis. Warrant Liability Fair value, November 12, 2020 $ 671,875 Loss on change in fair value (1) 484,637 Fair value, December 31, 2020 $ 1,156,512 (1) Represents the non-cash loss on change in valuation of Private Warrants and Representative’s Warrants and is included in loss on change in fair value of warrant liability on the statement of operations.

Subsequent Events

Subsequent Events	4 Months Ended
	Dec. 31, 2020
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 financial statements were issued. Based upon this review, other than the event disclosed below, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	4 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying financial statements of the Company is presented in U.S. dollars in conformity with accounting principles generally accepted in the United States of America (“US GAAP”) and pursuant to the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”). In the opinion of management, all adjustments (consisting of normal recurring adjustments) have been made that are necessary to present fairly the financial position, and the results of its operations and its cash flows.
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 an emerging growth company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such an election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period, which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company that is neither an emerging growth company nor an emerging growth company that has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash accounts in a financial institution, which, at times, may exceed the Federal Depository Insurance Coverage limit of $250,000. As of December 31, 2020, the Company had not experienced losses on these accounts and management believes the Company is not exposed to significant risks on such accounts.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with US 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 during the reporting period and the reported amounts of expenses during the reporting period. Actual results could differ 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.
Investment Held in Trust Account	Investment Held in Trust Account Investment held in Trust Account consist of United States Treasury securities. The Company classifies its United States Treasury securities as held-to-maturity in accordance with FASB ASC Topic 320 “Investments - Debt and Equity Securities.” Held-to-maturity securities are those securities which the Company has the ability and intent to hold until maturity. Held-to-maturity treasury securities are recorded at amortized cost and adjusted for the amortization or accretion of premiums or discounts. A decline in the market value of held-to-maturity securities below cost that is deemed to be other than temporary, results in an impairment that reduces the carrying costs to such securities’ fair value. The impairment is charged to earnings and a new cost basis for the security is established. To determine whether an impairment is other than temporary, the Company considers whether it has the ability and intent to hold the investment until a market price recovery and considers whether evidence indicating the cost of the investment is recoverable outweighs evidence to the contrary. Evidence considered in this assessment includes the reasons for the impairment, the severity and the duration of the impairment, changes in value subsequent to year-end, forecasted performance of the investee, and the general market condition in the geographic area or industry the investee operates in. Premiums and discounts are amortized or accreted over the life of the related held-to-maturity security as an adjustment to yield using the effective-interest method. Such amortization and accretion is included in the “interest income” line item in the statements of operations. Interest income is recognized when earned.
Fair value measurements	Fair Value Measurements FASB ASC Topic 820 “Fair Value Measurements and Disclosures” (“ASC 820”) defines fair value, the methods used to measure fair value and the expanded disclosures about fair value measurements. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between the buyer and the seller at the measurement date. In determining fair value, the valuation techniques consistent with the market approach, income approach and cost approach shall be used to measure fair value. ASC 820 establishes a fair value hierarchy for inputs, which represent the assumptions used by the buyer and seller in pricing the asset or liability. These inputs are further defined as observable and unobservable inputs. Observable inputs are those that buyer and seller would use in pricing the asset or liability based on market data obtained from sources independent of the Company. Unobservable inputs reflect the Company’s assumptions about the inputs that the buyer and seller would use in pricing the asset or liability developed based on the best information available in the circumstances. The fair value hierarchy is categorized into three levels based on the inputs as follows: Level 1 — Valuations based on unadjusted quoted prices in active markets for identical assets or liabilities that the Company has the ability to access. Valuation adjustments and block discounts are not being applied. Since valuations are based on quoted prices that are readily and regularly available in an active market, valuation of these securities does not entail a significant degree of judgment. Level 2 — Valuations based on (i) quoted prices in active markets for similar assets and liabilities, (ii) quoted prices in markets that are not active for identical or similar assets, (iii) inputs other than quoted prices for the assets or liabilities, or (iv) inputs that are derived principally from or corroborated by market through correlation or other means. Level 3 — Valuations based on inputs that are unobservable and significant to the overall fair value measurement. The fair value of the Company’s certain assets and liabilities, which qualify as financial instruments under ASC 820, “Fair Value Measurements and Disclosures,” approximates the carrying amounts represented in the condensed balance sheet. The fair values of cash and cash equivalents, prepaid assets, accounts payable and accrued expenses, due to related parties are estimated to approximate the carrying values as of December 31, 2020 due to the short maturities of such instruments. The following table presents information about the Company’s assets and liabilities that were measured at fair value on a recurring basis as of December 31, 2020 and indicates the fair value hierarchy of the valuation techniques the Company utilized to determine such fair value. December 31, Quoted Significant Significant 2020 (Level 1) (Level 2) (Level 3) Assets: Cash held in Trust Account $ 16,781 $ 16,781 $ - $ - U.S. Treasury Securities held in Trust Account 91,521,899 91,521,899 - - $ 91,538,680 $ 91,538,680 $ - $ -
Warrant Liabilities	Warrant Liabilities The Company accounts for the Public Warrants, Private Warrants, Rights and Representative Warrants (as defined in Note 4, 5 and 7 ) collectively (“Warrants”), as either equity or liability-classified instruments based on an assessment of the specific terms of the Warrants and the applicable authoritative guidance in Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 815, Derivatives and Hedging (“ASC 815”). The assessment considers whether the Warrants meet all of the requirements for equity classification under ASC 815, including whether the Warrants are indexed to the Company’s own ordinary shares and whether the warrant holders could potentially require “net cash settlement” in a circumstance outside of the Company’s control, among other conditions for equity classification. This assessment, which requires the use of professional judgment, is conducted at the time of issuance of the Warrants and as of each subsequent quarterly period end date while the Warrants are outstanding. For issued or modified warrants that meet all of the criteria for equity classification, such warrants are required to be recorded as a component of additional paid-in capital at the time of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, such warrants are required to be recorded at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in the estimated fair value of liability-classified warrants are recognized as a non-cash gain or loss on the statements of operations. The Company accounts for the Private Warrants and Representative’s Warrants in accordance with ASC 815-40 under which the Warrants and FPAs do not meet the criteria for equity classification and must be recorded as liabilities. The fair value of the Private Warrants and Representative’s Warrants has been estimated using the Monte Carlo simulation model. See Note 10 for further discussion of the pertinent terms of the Warrants used to determine the value of the Private Warrants and Representative’s Warrants. The Company evaluated the Public Warrants and Rights in accordance with ASC 815-40, “Derivatives and Hedging — Contracts in Entity’s Own Equity” and concluded that they met the criteria for equity classification and are required to be recorded as part a component of additional paid-in capital at the time of issuance.
Offering Costs Associated with IPO	Offering Costs Associated with IPO, restated The Company complies with the requirements of the ASC 340-10-S99-1 and SEC Staff Accounting Bulletin (“SAB”) Topic 5A - “Expenses of Offering”. Offering costs consist principally of professional and registration fees incurred through the balance sheet date that are related to the Public Offering. These offering costs were allocated to the separable financial instruments issued in the IPO on a relative fair value basis compared to total proceeds received. Accordingly, on December 31, 2020, offering costs totaling $3,246,381 have been charged to temporary equity, outside of shareholders’ deficit (consisting of $1,575,000 of underwriting fee, the fair value of the representative’s warrants of $424,270, the fair value of representative’s shares $653,250 and $593,861 of other cash offering costs).
Class A Ordinary shares Subject to Possible Redemption	Class A Ordinary shares Subject to Possible Redemption, restated The Company accounts for its Class A ordinary shares subject to possible redemption in accordance with the guidance in ASC Topic 480 “Distinguishing Liabilities from Equity.” Class A ordinary shares subject to mandatory redemption (if any) are classified as a liability instrument and are measured at fair value. Conditionally redeemable ordinary shares (including ordinary shares that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) are classified as temporary equity. At all other times, ordinary shares are classified as shareholders’ equity. The Company’s ordinary shares feature certain redemption rights that are considered to be outside of the Company’s control and subject to the occurrence of uncertain future events. Accordingly, as of December 31, 2020, 9,000,000 shares of Class A ordinary shares subject to possible redemption are presented at redemption value as temporary equity, outside of the shareholders’ deficit section of the Company’s balance sheet. The Class A ordinary shares are accounted for in accordance to codified in ASC 480-10-S99. If it is probable that the equity instrument will become redeemable, the Company has the option to either accrete changes in the redemption value over the period from the date of issuance (or from the date that it becomes probable that the instrument will become redeemable, if later) to the earliest redemption date of the instrument or to recognize changes in the redemption value immediately as they occur and adjust the carrying amount of the instrument to equal the redemption value at the end of each reporting period. The Company recognizes changes in redemption value immediately as they occur. Immediately upon the closing of the IPO, the Company recognized the accretion from initial book value to redemption amount value. The change in the carrying value of redeemable ordinary share resulted in charges against additional paid-in capital and accumulated deficit. As of December 31, 2020, the ordinary share reflected on the balance sheet are reconciled in the following table: Gross proceeds from IPO $ 90,000,000 Less: Ordinary share issuance costs (3,246,381 ) Plus: Accretion of carrying value to redemption value 4,776,381 Contingently redeemable ordinary shares $ 91,530,000
Net Loss Per Ordinary Share, restated	Net Loss Per Ordinary Share, restated The Company has two classes of shares, which are referred to as Class A ordinary share and Class B ordinary share. Earnings and losses are shared pro rata between the two classes of shares. The 5,912,400 potential ordinary shares related to outstanding warrants and rights to purchase the Company’s shares were excluded from diluted earnings per share for the twelve months ended December 31, 2020 because the warrants are contingently exercisable, and the contingencies have not yet been met. As a result, diluted net loss per ordinary share is the same as basic net loss per ordinary share for the periods. The table below presents a reconciliation of the numerator and denominator used to compute basic and diluted net income per share for each class of ordinary share: For the Ordinary shares subject to possible redemption Numerator: Net loss allocable to Class A ordinary shares subject to possible redemption $ (319,025 ) Denominator: Weighted Average Redeemable Class A Ordinary shares, Basic and Diluted 3,834,783 Basic and Diluted net loss per share, Redeemable Class A Ordinary shares $ (0.08 ) Non-Redeemable Ordinary shares Numerator: Net loss allocable to Class B ordinary shares not subject to redemption $ (246,273 ) Denominator: Weighted Average Non-Redeemable Ordinary shares, Basic and Diluted 2,960,283 Basic and diluted net loss per share, ordinary shares $ (0.08 )
Income Taxes	Income Taxes The Company accounts for income taxes under ASC 740 Income Taxes (“ASC 740”). ASC 740 requires the recognition of deferred tax assets and liabilities for both the expected impact of differences between the financial statement and tax basis of assets and liabilities and for the expected future tax benefit to be derived from tax loss and tax credit carry forwards. ASC 740 additionally requires a valuation allowance to be established when it is more likely than not that all or a portion of deferred tax assets will not be realized. ASC 740 also clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position 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. ASC 740 also provides guidance on derecognition, classification, interest and penalties, accounting in interim period, disclosure and transition. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of December 31, 2020. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. There is currently no taxation imposed on income by the Government of the Cayman Islands. In accordance with Cayman federal income tax regulations, income taxes are not levied on the Company. Consequently, income taxes are not reflected in the Company’s financial statements. The Company’s management does not expect the total amount of unrecognized tax benefits will materially change over the next twelve months.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In August 2020, the FASB issued ASU 2020-06, Debt-Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s 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 scope exception, and it simplifies the diluted earnings per share calculation in certain areas. The Company adopted ASU 2020-06 on January 1, 2021. Adoption of the ASU did not impact the Company’s financial position, results of operations or cash flows. The Company’s management does not believe that any other recently issued, but not yet effective, accounting standards if currently adopted would have a material effect on the accompanying financial statements.

Revision and restatement of P_2

Revision and restatement of Previously Issued Financial Statements (Tables)	4 Months Ended
	Dec. 31, 2020
Condensed Financial Information Disclosure [Abstract]
Schedule of previously issued financial statements	Balance Sheet as of November 12, 2020 (filed on November 18, 2020) As Previously Revision   Reported Adjustment As Revised Total assets $ 92,751,423 $ - $ 92,751,423 Liabilities and shareholders’ equity Total current liabilities $ 77,210 $ - $ 77,210 Warrant liabilities - 671,875 671,875 Total liabilities 77,210 671,875 749,085 Class A ordinary shares, $0.0001 par value; 8,554,802 shares subject to possible redemption 87,674,212 (671,875 ) 87,002,337 Shareholders’ equity - - - Preference shares- $0.0001 par value - - - Class A ordinary share - $0.0001 par value 94 7 101 Class B ordinary shares - $0.0001 par value 259 259 Additional paid-in-capital 5,009,301 (7 ) 5,009,294 Accumulated deficit (9,653 ) - (9,653 ) Total shareholders’ equity 5,000,001 - 5,000,001 Total liabilities and shareholders’ equity $ 92,751,423 $ - $ 92,751,423 As Previously Reported Restatement Adjustment As Restated Balance Sheet Class A ordinary shares subject to possible redemption, $0.0001 par value; redemption value of $10.17 $ 86,409,715 $ 5,120,285 $ 91,530,000 Shareholders’ equity (deficit) Class A ordinary shares - $0.0001 par value 105 (50 ) 55 Class B ordinary shares - $0.0001 par value 225 — 225 Additional paid-in capital 5,564,969 (5,120,235 ) 444,734 Accumulated deficit (565,298 ) — (565,298 ) Total shareholders’ equity (deficit) $ 5,000,001 $ (5,120,285 ) $ (120,284 ) Shares subject to possible redemption 8,496,531 503,469 9,000,000 Statement of Operations Weighted average shares outstanding, redeemable Class A ordinary shares 8,554,802 (4,720,019 ) 3,834,783 Basic and diluted net income (loss) per share, redeemable Class A ordinary shares $ 0.00 $ (0.08 ) $ (0.08 ) Weighted average shares outstanding, non-redeemable ordinary shares 2,618,126 342,157 2,960,283 Basic and diluted net loss per share, non-redeemable ordinary shares $ (0.22 ) $ 0.14 $ (0.08 ) Statement of Changes in Shareholders’ Equity (Deficit) (1) Ordinary Class A - Shares 1,057,469 (1,057,469 ) — Sale of 9,000,000 Units on November 12, 2020 through public offering 90,000,000 (90,000,000 ) — Underwriters’ discount (1,575,000 ) 1,575,000 — Cash offering costs (593,861 ) 593,861 — Non-cash offering costs – representative warrants (424,270 ) 424,270 — Non-cash offering costs – representative shares (653,250 ) 653,250 — Class A ordinary shares subject to possible redemption (86,409,715 ) 86,409,715 — Accretion of Class A Ordinary Shares to Redemption Value — (4,776,381 ) (4,776,381 ) Statement of Cash Flows Initial value of ordinary shares subject to possible redemption $ 87,002,337 $ (87,002,337 ) $ — Change in value of Class A ordinary shares subject to possible redemption $ (592,622 ) $ 592,622 $ — Accretion of Class A ordinary shares to redemption value $ — $ 4,776,381 $ 4,776,381

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	4 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Schedule of fair value on recurring	December 31, Quoted Significant Significant 2020 (Level 1) (Level 2) (Level 3) Assets: Cash held in Trust Account $ 16,781 $ 16,781 $ - $ - U.S. Treasury Securities held in Trust Account 91,521,899 91,521,899 - - $ 91,538,680 $ 91,538,680 $ - $ -
Schedule of ordinary share reflected on the balance sheet	Gross proceeds from IPO $ 90,000,000 Less: Ordinary share issuance costs (3,246,381 ) Plus: Accretion of carrying value to redemption value 4,776,381 Contingently redeemable ordinary shares $ 91,530,000
Schedule of basic and diluted net income per share for each class of ordinary share	For the Ordinary shares subject to possible redemption Numerator: Net loss allocable to Class A ordinary shares subject to possible redemption $ (319,025 ) Denominator: Weighted Average Redeemable Class A Ordinary shares, Basic and Diluted 3,834,783 Basic and Diluted net loss per share, Redeemable Class A Ordinary shares $ (0.08 ) Non-Redeemable Ordinary shares Numerator: Net loss allocable to Class B ordinary shares not subject to redemption $ (246,273 ) Denominator: Weighted Average Non-Redeemable Ordinary shares, Basic and Diluted 2,960,283 Basic and diluted net loss per share, ordinary shares $ (0.08 )

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	4 Months Ended
	Dec. 31, 2020
Fair Value Disclosures [Abstract]
Schedule of carrying value, excluding gross unrealized holding loss and fair value of held to maturity securities	Amortized Gross Gross Fair Value U.S. Money Market $ 16,781 $ - $ - $ 16,781 U.S. Treasury Securities 91,521,899 2,609 - 91,524,508 $ 91,538,680 $ 2,609 $ - $ 91,541,289
Schedule of fair value measured on recurring basis	Level 1 Level 2 Level 3 Total Warrant liabilities: Private Warrants — — 348,217 348,217 Representative’s Warrants 808,295 808,295 Total warrant liabilities $ — $ — $ 1,156,512 $ 1,156,512
Schedule of quantitative information regarding Level 3 fair value measurements	December 31, 2020 November 12, 2020 Exercise price $ 11.50 $ 11.50 Share price $ 10.24 $ 8.71 Volatility 11.7 % 24.1 % Expected life 5.91 6.05 Risk-free rate 0.49 % 0.60 % Dividend yield - % - %
Schedule of fair value of warrant liabilities	Warrant Liability Fair value, November 12, 2020 $ 671,875 Loss on change in fair value (1) 484,637 Fair value, December 31, 2020 $ 1,156,512 (1) Represents the non-cash loss on change in valuation of Private Warrants and Representative’s Warrants and is included in loss on change in fair value of warrant liability on the statement of operations.

Description of Organization, _2

Description of Organization, Business Operations and Basis of Presentation (Details) - USD ($)	Nov. 12, 2020	Dec. 31, 2020
Description of Organization, Business Operations and Basis of Presentation (Details) [Line Items]
Number of units (in Shares)	479,000
Sale of Stock, Price Per Share (in Dollars per share)	$ 10
Number of purchase share (in Shares)	3,750,000
Market price per right (in Dollars per share)	$ 0.20	$ 0.20
Cash underwriting fee		$ 1,575,000
Fair value of warrants		424,270
Fair value of representative’s shares		653,250
Other cash offering costs		$ 593,861
Initial public offering, description	Following the closing of the IPO on November 12, 2020, $91,530,000 ($10.17 per Unit) from the net proceeds of the sale of the Units in the IPO and the sale of the Private Placement Warrants was placed in a trust account (“Trust Account”) and invested only 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 money market funds meeting certain conditions under Rule 2a-7 promulgated under the Investment Company Act which invest only in direct U.S. government treasury obligations, until the earlier of: (i) the completion of a Business Combination, (ii) the redemption of any public shares properly submitted in connection with a shareholder vote to amend the Company’s amended and restated certificate of incorporation, and (iii) the redemption of the Company’s public shares if the Company is unable to complete the initial Business Combination within 24 months from the closing of the IPO (the “Combination Period”), subject to applicable law. The proceeds deposited in the Trust Account could become subject to the claims of the Company’s creditors, if any, which could have priority over the claims of the Company’s public shareholder.
Aggregate fair market value, percentage		80.00%
Outstanding voting securities percentage		50.00%
Business combination description		The Company will provide holders of the Company’s outstanding shares of Class A ordinary shares, par value $0.0001 per share, sold in the IPO (the “Public Shareholders”) with the opportunity to redeem all or a portion of their Public Shares (as defined below) upon the completion of the initial business combination either (i) in connection with a shareholder meeting called to approve the initial business combination or (ii) by means of a tender offer. The decision as to whether the Company will seek shareholder approval of a proposed initial business combination or conduct a tender offer will be made by the Company, solely in its discretion. The shareholders will be entitled to redeem their shares for a pro rata portion of the amount then on deposit in the Trust Account (initially approximately $10.17 per share, plus any pro rata interest earned on the funds held in the Trust Account and not previously released to the Company to pay its tax obligations).
Net tangible assets least		$ 5,000,001
Redeem public shares, percentage		100.00%
Business combination agreement, description		The Company’s Sponsor has agreed that it will be liable to the Company if and to the extent any claims by a third party for services rendered or products sold to the Company, or a prospective target business with which the Company has entered into a written letter of intent, confidentiality or similar agreement or business combination agreement, reduce the amount of funds in the trust account to below the lesser of (i) $10.17 per public share and (ii) the actual amount per public share held in the trust account as of the date of the liquidation of the trust account, if less than $10.17 per share due to reductions in the value of the trust assets, less taxes payable, provided that such liability will not apply to any claims by a third party or prospective target business who executed a waiver of any and all rights to the monies held in the trust account (whether or not such waiver is enforceable) nor will it apply to any claims under the Company’s indemnity of the underwriters of this offering against certain liabilities, including liabilities under the Securities Act.
Working capital		$ 1,000,730
Capital contribution		25,000
Aggregate value		177,591
Cash		$ 1,000,730
Initial Public Offering [Member]
Description of Organization, Business Operations and Basis of Presentation (Details) [Line Items]
Sale of stock (in Shares)	9,000,000	9,000,000
Price per unit (in Dollars per share)	$ 10	$ 10
Transaction cost		$ 3,246,381
Working capital	$ 1,193,015
Private Placement [Member]
Description of Organization, Business Operations and Basis of Presentation (Details) [Line Items]
Number of units (in Shares)	479,000
Representative [Member]
Description of Organization, Business Operations and Basis of Presentation (Details) [Line Items]
Number of units (in Shares)	65,000
Proposed Public Offering [Member]
Description of Organization, Business Operations and Basis of Presentation (Details) [Line Items]
Trust account per public share (in Dollars per share)		$ 10
I Banker [Member]
Description of Organization, Business Operations and Basis of Presentation (Details) [Line Items]
Number of purchase share (in Shares)	1,250,000
Market price per right (in Dollars per share)	$ 0.20

Revision and restatement of P_3

Revision and restatement of Previously Issued Financial Statements (Details) - USD ($)	Nov. 12, 2020	Dec. 31, 2020
Revision and restatement of Previously Issued Financial Statements (Details) [Line Items]
Private and public warrant liabilities	$ 700,000
Net tangible assets		$ 5,000,000
Business Combination [Member]
Revision and restatement of Previously Issued Financial Statements (Details) [Line Items]
Net tangible assets		5,000,001
Class A [Member]
Revision and restatement of Previously Issued Financial Statements (Details) [Line Items]
Net tangible assets		$ 5,000,000

Revision and restatement of P_4

Revision and restatement of Previously Issued Financial Statements (Details) - Schedule of previously issued financial statements - USD ($)		4 Months Ended
		Dec. 31, 2020	Nov. 12, 2020
As Previously Reported [Member]
Liabilities and shareholders’ equity
Shares subject to possible redemption		$ 8,496,531
Statement of Operations
Weighted average shares outstanding, redeemable Class A ordinary shares (in Shares)		8,554,802
Basic and diluted net income (loss) per share, redeemable Class A ordinary shares (in Dollars per share)		$ 0
Weighted average shares outstanding, non-redeemable ordinary shares (in Shares)		2,618,126
Basic and diluted net loss per share, non-redeemable ordinary shares (in Dollars per share)		$ (0.22)
Statement of Changes in Shareholders’ Equity (Deficit)(1)
Ordinary Class A - Shares	[1]	$ 1,057,469
Sale of 9,000,000 Units on November 12, 2020 through public offering	[1]	90,000,000
Underwriters’ discount	[1]	(1,575,000)
Cash offering costs	[1]	(593,861)
Non-cash offering costs – representative warrants	[1]	(424,270)
Non-cash offering costs – representative shares	[1]	(653,250)
Class A ordinary shares subject to possible redemption	[1]	(86,409,715)
Accretion of Class A Ordinary Shares to Redemption Value	[1]
Statement of Cash Flows
Initial value of ordinary shares subject to possible redemption		87,002,337
Change in value of Class A ordinary shares subject to possible redemption		(592,622)
Accretion of Class A ordinary shares to redemption value
Additional paid-in-capital		5,564,969
Accumulated deficit		(565,298)
Total shareholders’ equity (deficit)		5,000,001
Revision Adjustment [Member]
Liabilities and shareholders’ equity
Shares subject to possible redemption		$ 503,469
Statement of Operations
Weighted average shares outstanding, redeemable Class A ordinary shares (in Shares)		(4,720,019)
Basic and diluted net income (loss) per share, redeemable Class A ordinary shares (in Dollars per share)		$ (0.08)
Weighted average shares outstanding, non-redeemable ordinary shares (in Shares)		342,157
Basic and diluted net loss per share, non-redeemable ordinary shares (in Dollars per share)		$ 0.14
Statement of Changes in Shareholders’ Equity (Deficit)(1)
Ordinary Class A - Shares	[1]	$ (1,057,469)
Sale of 9,000,000 Units on November 12, 2020 through public offering	[1]	(90,000,000)
Underwriters’ discount	[1]	1,575,000
Cash offering costs	[1]	593,861
Non-cash offering costs – representative warrants	[1]	424,270
Non-cash offering costs – representative shares	[1]	653,250
Class A ordinary shares subject to possible redemption	[1]	86,409,715
Accretion of Class A Ordinary Shares to Redemption Value	[1]	(4,776,381)
Statement of Cash Flows
Initial value of ordinary shares subject to possible redemption		(87,002,337)
Change in value of Class A ordinary shares subject to possible redemption		592,622
Accretion of Class A ordinary shares to redemption value		4,776,381
Additional paid-in-capital		(5,120,235)
Accumulated deficit
Total shareholders’ equity (deficit)		(5,120,285)
As Revised [Member]
Liabilities and shareholders’ equity
Shares subject to possible redemption		$ 9,000,000
Statement of Operations
Weighted average shares outstanding, redeemable Class A ordinary shares (in Shares)		3,834,783
Basic and diluted net income (loss) per share, redeemable Class A ordinary shares (in Dollars per share)		$ (0.08)
Weighted average shares outstanding, non-redeemable ordinary shares (in Shares)		2,960,283
Basic and diluted net loss per share, non-redeemable ordinary shares (in Dollars per share)		$ (0.08)
Statement of Changes in Shareholders’ Equity (Deficit)(1)
Ordinary Class A - Shares	[1]
Sale of 9,000,000 Units on November 12, 2020 through public offering	[1]
Underwriters’ discount	[1]
Cash offering costs	[1]
Non-cash offering costs – representative warrants	[1]
Non-cash offering costs – representative shares	[1]
Class A ordinary shares subject to possible redemption	[1]
Accretion of Class A Ordinary Shares to Redemption Value	[1]	(4,776,381)
Statement of Cash Flows
Initial value of ordinary shares subject to possible redemption
Change in value of Class A ordinary shares subject to possible redemption
Accretion of Class A ordinary shares to redemption value		4,776,381
Additional paid-in-capital		444,734
Accumulated deficit		(565,298)
Total shareholders’ equity (deficit)		(120,284)
November 18, 2020 [Member] | As Previously Reported [Member]
Condensed Financial Statements, Captions [Line Items]
Total assets			$ 92,751,423
Liabilities and shareholders’ equity
Total current liabilities			77,210
Warrant liabilities
Total liabilities			77,210
Statement of Cash Flows
Preference shares- $0.0001 par value
Additional paid-in-capital			5,009,301
Accumulated deficit			(9,653)
Total shareholders’ equity (deficit)			5,000,001
Total liabilities and shareholders’ equity			92,751,423
November 18, 2020 [Member] | Revision Adjustment [Member]
Condensed Financial Statements, Captions [Line Items]
Total assets
Liabilities and shareholders’ equity
Total current liabilities
Warrant liabilities			671,875
Total liabilities			671,875
Statement of Cash Flows
Preference shares- $0.0001 par value
Additional paid-in-capital			(7)
Accumulated deficit
Total shareholders’ equity (deficit)
Total liabilities and shareholders’ equity
November 18, 2020 [Member] | As Revised [Member]
Condensed Financial Statements, Captions [Line Items]
Total assets			92,751,423
Liabilities and shareholders’ equity
Total current liabilities			77,210
Warrant liabilities			671,875
Total liabilities			749,085
Statement of Cash Flows
Preference shares- $0.0001 par value
Additional paid-in-capital			5,009,294
Accumulated deficit			(9,653)
Total shareholders’ equity (deficit)			5,000,001
Total liabilities and shareholders’ equity			92,751,423
Class A Ordinary Shares [Member] | As Previously Reported [Member]
Liabilities and shareholders’ equity
Shares subject to possible redemption		86,409,715
Statement of Cash Flows
Ordinary share - $0.0001 par value		105
Class A Ordinary Shares [Member] | Revision Adjustment [Member]
Liabilities and shareholders’ equity
Shares subject to possible redemption		5,120,285
Statement of Cash Flows
Ordinary share - $0.0001 par value		(50)
Class A Ordinary Shares [Member] | As Revised [Member]
Liabilities and shareholders’ equity
Shares subject to possible redemption		91,530,000
Statement of Cash Flows
Ordinary share - $0.0001 par value		55
Class A Ordinary Shares [Member] | November 18, 2020 [Member] | As Previously Reported [Member]
Liabilities and shareholders’ equity
Shares subject to possible redemption			87,674,212
Statement of Cash Flows
Ordinary share - $0.0001 par value			94
Class A Ordinary Shares [Member] | November 18, 2020 [Member] | Revision Adjustment [Member]
Liabilities and shareholders’ equity
Shares subject to possible redemption			(671,875)
Statement of Cash Flows
Ordinary share - $0.0001 par value			7
Class A Ordinary Shares [Member] | November 18, 2020 [Member] | As Revised [Member]
Liabilities and shareholders’ equity
Shares subject to possible redemption			87,002,337
Statement of Cash Flows
Ordinary share - $0.0001 par value			101
Class B Ordinary Shares [Member] | As Previously Reported [Member]
Statement of Cash Flows
Ordinary share - $0.0001 par value		225
Class B Ordinary Shares [Member] | Revision Adjustment [Member]
Statement of Cash Flows
Ordinary share - $0.0001 par value
Class B Ordinary Shares [Member] | As Revised [Member]
Statement of Cash Flows
Ordinary share - $0.0001 par value		$ 225
Class B Ordinary Shares [Member] | November 18, 2020 [Member] | As Previously Reported [Member]
Statement of Cash Flows
Ordinary share - $0.0001 par value			259
Class B Ordinary Shares [Member] | November 18, 2020 [Member] | As Revised [Member]
Statement of Cash Flows
Ordinary share - $0.0001 par value			$ 259
[1]	The changes to Ordinary Class A – Amount, Additional Paid-in Capital, Accumulated Deficit and Total Shareholders’ Equity (Deficit) lines shown in the Balance Sheet are also included in the restatement to the Statement of Changes in Shareholders’ Equity (Deficit) in addition to those shown here.

Revision and restatement of P_5

Revision and restatement of Previously Issued Financial Statements (Details) - Schedule of previously issued financial statements (Parentheticals) - $ / shares		Nov. 12, 2020	Dec. 31, 2020
As Previously Reported [Member]
Condensed Financial Statements, Captions [Line Items]
Sale of units (in Shares)	[1]	9,000,000
Revision Adjustment [Member]
Condensed Financial Statements, Captions [Line Items]
Sale of units (in Shares)	[1]	9,000,000
As Revised [Member]
Condensed Financial Statements, Captions [Line Items]
Sale of units (in Shares)	[1]	9,000,000
November 18, 2020 [Member] | As Previously Reported [Member]
Condensed Financial Statements, Captions [Line Items]
Preference shares, par value		$ 0.0001
November 18, 2020 [Member] | Revision Adjustment [Member]
Condensed Financial Statements, Captions [Line Items]
Preference shares, par value		0.0001
November 18, 2020 [Member] | As Revised [Member]
Condensed Financial Statements, Captions [Line Items]
Preference shares, par value		0.0001
Class A Ordinary Shares [Member] | As Previously Reported [Member]
Condensed Financial Statements, Captions [Line Items]
Ordinary share par value			$ 0.0001
Ordinary shares, subject to possible redemption value (in Shares)			10.17
Ordinary shares subject to possible redemption			$ 0.0001
Class A Ordinary Shares [Member] | Revision Adjustment [Member]
Condensed Financial Statements, Captions [Line Items]
Ordinary share par value			$ 0.0001
Ordinary shares, subject to possible redemption value (in Shares)			10.17
Ordinary shares subject to possible redemption			$ 0.0001
Class A Ordinary Shares [Member] | As Revised [Member]
Condensed Financial Statements, Captions [Line Items]
Ordinary share par value			$ 0.0001
Ordinary shares, subject to possible redemption value (in Shares)			10.17
Ordinary shares subject to possible redemption			$ 0.0001
Class A Ordinary Shares [Member] | November 18, 2020 [Member] | As Previously Reported [Member]
Condensed Financial Statements, Captions [Line Items]
Ordinary share par value		$ 0.0001
Ordinary shares, subject to possible redemption value (in Shares)		8,554,802
Class A Ordinary Shares [Member] | November 18, 2020 [Member] | Revision Adjustment [Member]
Condensed Financial Statements, Captions [Line Items]
Ordinary share par value		$ 0.0001
Ordinary shares, subject to possible redemption value (in Shares)		8,554,802
Class A Ordinary Shares [Member] | November 18, 2020 [Member] | As Revised [Member]
Condensed Financial Statements, Captions [Line Items]
Ordinary share par value		$ 0.0001
Ordinary shares, subject to possible redemption value (in Shares)		8,554,802
Class B Ordinary Shares [Member] | As Previously Reported [Member]
Condensed Financial Statements, Captions [Line Items]
Ordinary share par value			0.0001
Class B Ordinary Shares [Member] | Revision Adjustment [Member]
Condensed Financial Statements, Captions [Line Items]
Ordinary share par value			0.0001
Class B Ordinary Shares [Member] | As Revised [Member]
Condensed Financial Statements, Captions [Line Items]
Ordinary share par value			$ 0.0001
Class B Ordinary Shares [Member] | November 18, 2020 [Member] | As Previously Reported [Member]
Condensed Financial Statements, Captions [Line Items]
Ordinary share par value		$ 0.0001
Class B Ordinary Shares [Member] | November 18, 2020 [Member] | Revision Adjustment [Member]
Condensed Financial Statements, Captions [Line Items]
Ordinary share par value		0.0001
Class B Ordinary Shares [Member] | November 18, 2020 [Member] | As Revised [Member]
Condensed Financial Statements, Captions [Line Items]
Ordinary share par value		$ 0.0001
[1]	The changes to Ordinary Class A – Amount, Additional Paid-in Capital, Accumulated Deficit and Total Shareholders’ Equity (Deficit) lines shown in the Balance Sheet are also included in the restatement to the Statement of Changes in Shareholders’ Equity (Deficit) in addition to those shown here.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details)	4 Months Ended
	Dec. 31, 2020USD ($)shares
Accounting Policies [Abstract]
Federal Depository Insurance	$ 250,000
Deferred offering costs	3,246,381
Underwriting fee	1,575,000
Representative’s warrants	424,270
Fair value of representative’s shares	653,250
Other cash offering costs	$ 593,861
Common Shares subject to possible redemption (in Shares) | shares	9,000,000
Potential ordinary shares (in Shares) | shares	5,912,400

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of fair value on recurring	Dec. 31, 2020USD ($)
Summary of Significant Accounting Policies (Details) - Schedule of fair value on recurring [Line Items]
Cash held in Trust Account	$ 16,781
U.S. Treasury Securities held in Trust Account	91,521,899
Total	91,538,680
Quoted Prices In Active Market (Level 1) [Member]
Summary of Significant Accounting Policies (Details) - Schedule of fair value on recurring [Line Items]
Cash held in Trust Account	16,781
U.S. Treasury Securities held in Trust Account	91,521,899
Total	91,538,680
Significant Other Observable Inputs (Level 2) [Member]
Summary of Significant Accounting Policies (Details) - Schedule of fair value on recurring [Line Items]
Cash held in Trust Account
U.S. Treasury Securities held in Trust Account
Total
Significant Other Unobservable Inputs (Level 3) [Member]
Summary of Significant Accounting Policies (Details) - Schedule of fair value on recurring [Line Items]
Cash held in Trust Account
U.S. Treasury Securities held in Trust Account
Total

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details) - Schedule of ordinary share reflected on the balance sheet	4 Months Ended
	Dec. 31, 2020USD ($)
Schedule of ordinary share reflected on the balance sheet [Abstract]
Gross proceeds from IPO	$ 90,000,000
Less:
Ordinary share issuance costs	(3,246,381)
Plus:
Accretion of carrying value to redemption value	4,776,381
Contingently redeemable ordinary shares	$ 91,530,000

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details) - Schedule of basic and diluted net income per share for each class of ordinary share	4 Months Ended
	Dec. 31, 2020USD ($)$ / sharesshares
Numerator:
Net loss allocable to Class A ordinary shares subject to possible redemption	$ (319,025)
Denominator:
Weighted Average Redeemable Class A Ordinary shares, Basic and Diluted (in Shares) | shares	3,834,783
Basic and Diluted net loss per share, Redeemable Class A Ordinary shares	$ (0.08)
Numerator:
Net loss allocable to Class B ordinary shares not subject to redemption	$ (246,273)
Denominator:
Weighted Average Non-Redeemable Ordinary shares, Basic and Diluted (in Shares) | shares	2,960,283
Basic and diluted net loss per share, ordinary shares (in Dollars per share) | $ / shares	$ (0.08)

Initial Public Offering (Detail

Initial Public Offering (Details) - $ / shares	Nov. 12, 2020	Dec. 31, 2020
Initial Public Offering (Details) [Line Items]
Common stock, description		Each unit consists of one share of Class A ordinary shares, one warrant to purchase one-half of Class A ordinary shares (“Public Warrants”), and one right (“Rights”). Each Public Warrant will entitle the holder to purchase one share of Class A ordinary shares at a price of $11.50 per share, subject to adjustment.
Expiration period		5 years
Initial Public Offering [Member]
Initial Public Offering (Details) [Line Items]
Sale of stock	9,000,000	9,000,000
Sale of stock price per share	$ 10	$ 10

Private Placement (Details)

Private Placement (Details) - USD ($)	Nov. 12, 2020	Dec. 31, 2020
Private Placement (Details) [Line Items]
Aggregate additional shares purchase unit (in Shares)		65,000
Aggregate purchase price		$ 479,000
Sale of Stock, Price Per Share (in Dollars per share)		$ 10
Redeem public shares, percentage		100.00%
Working capital		$ 1,000,730
Private Placement [Member]
Private Placement (Details) [Line Items]
Aggregate purchase price		$ 4,790,000
Initial Public Offering [Member]
Private Placement (Details) [Line Items]
Aggregate shares purchase (in Shares)	9,000,000	9,000,000
Working capital	$ 1,193,015
Sponsor [Member]
Private Placement (Details) [Line Items]
Aggregate shares purchase (in Shares)		414,000

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	Nov. 12, 2020	Nov. 09, 2020	Sep. 30, 2020	Dec. 31, 2020	Dec. 24, 2020
Related Party Transactions (Details) [Line Items]
Redemption of founder shares description				(i) waive their redemption rights with respect to their founder shares, private shares, and public shares in connection with the completion of the Company’s initial business combination, (ii) waive their redemption rights with respect to the founder shares, private shares, and public shares in connection with a shareholder vote to approve an amendment to the Company’s amended and restated certificate of incorporation (A) to modify the substance or timing of the Company’s obligation to redeem 100% of its public shares if the Company does not complete its initial business combination within 12 months (or up to 18 months if the Company extends the period of time) from the closing of this offering or (B) with respect to any other provision relating to shareholders’ rights or pre-initial business combination activity and (iii) waive their rights to liquidating distributions from the Trust Account with respect to their founder shares if the Company fails to complete its initial business combination within 12 months (or up to 18 months if the Company extends the period of time) from the close of the IPO on November 12, 2020. In addition, the Company’s Sponsor, officers, directors, and Representative have agreed to vote any founder shares, private shares, and public shares held by them and any public shares purchased during or after this offering (including in open market and privately negotiated transactions) in favor of the Company’s initial business combination.
Formation cost (in Dollars)	$ 177,591
Working capital loans (in Dollars)				$ 1,500,000
Additional price per unit (in Dollars per share)				$ 10
Office rent per month (in Dollars)		$ 10,000
Due to related party (in Dollars)				$ 17,000
Unsecured Promissory Note [Member]
Related Party Transactions (Details) [Line Items]
Principal amount (in Dollars)			$ 300,000
Over-Allotment Option [Member]
Related Party Transactions (Details) [Line Items]
Shares subject to forfeiture					337,500
Founder Shares [Member]
Related Party Transactions (Details) [Line Items]
Issuance of sponsor shares			2,875,000
Aggregate of Founder shares		287,500
Founder shares outstanding		2,587,500
Shares subject to forfeiture		337,500
Founder shares, description				The initial shareholders, have agreed, subject to limited exceptions, not to transfer, assign or sell 50% of their founder shares until the earlier of (i) six months after the date of the consummation of the initial business combination or (ii) the date on which the closing price of our ordinary shares equals or exceeds $12.50 per share (as adjusted for share sub-divisions, share dividends, reorganizations and recapitalizations) for any 20 trading days within any 30-trading day period commencing after our initial business combination and the remaining 50% of the founder shares may not be transferred, assigned or sold until six months after the date of the consummation of our initial business combination, or earlier, in either case, if, subsequent to our initial business combination, we consummate a subsequent liquidation, merger, share exchange or other similar transaction which results in all of our shareholders having the right to exchange their ordinary shares for cash, securities or other property
Class B Ordinary Shares [Member]
Related Party Transactions (Details) [Line Items]
Issuance of sponsor shares			25,000
Issuance of price per share (in Dollars per share)			$ 0.01

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($)	Nov. 12, 2020	Dec. 31, 2020
Commitments and Contingencies (Details) [Line Items]
Fair value of representative’s shares	$ 653,250
Representative warrant description	The Company estimated the fair value of the Representative’s Warrants is $424,270 using the Monte Carlo simulation model. The fair value of the Representative’s Warrants to granted to the underwriters is estimated as of the date of grant using the following assumptions: (1) expected volatility of 24.1%, (2) risk-free interest rate of 0.60% and (3) expected life of 6.05 years. The expected volatility was determined by the Company based on the historical volatilities of a set of comparative special purpose acquisition companies (“SPAC”), and the risk-fee interest rate was determined by reference to the U.S. Treasury yield curve in effect for time period equals to the expected life of the Representative’s Warrants.
Cash underwriting discount	1.75%
Gross proceeds from issuance proposed public offering	$ 1,575,000
Percentage of advisory fee		2.75%
Payable to representative at closing balance		$ 2,475,000
Open market purchases, description		The Sponsor has agreed to enter into an agreement in accordance with the guidelines of Rule 10b5-1 under the Exchange Act, to place limit orders, through an independent broker-dealer registered under Section 15 of the Exchange Act which is not affiliated with the Company nor part of the underwriting or selling group, to purchase an aggregate of up to 3,750,000 of the Company’s rights in the open market at market prices, and not to exceed $0.20 per right during the period commencing on the later of (i) the date separate trading of the rights commences or (ii) sixty calendar days after the end of the “restricted period” under Regulation M, continuing until the date that is the earlier of (a) twelve (12) months from the date of the IPO and (b) the date that the Company announces that it has entered into a definitive agreement in connection with its initial Business Combination, or earlier in certain circumstances as described in the limit order agreement. The limit orders will require the Sponsor to purchase any rights offered for sale (and not purchased by another investor) at or below a price of $0.20, until the earlier of (x) the expiration of the buyback period or (y) the date such purchases reach 3,750,000 rights in total.
Purchase of additional market shares (in Shares)		1,250,000
Market share price (in Dollars per share)	$ 0.20	$ 0.20
Class A Ordinary Shares [Member]
Commitments and Contingencies (Details) [Line Items]
Issuance of underwriter shares (in Shares)	75,000
Price per share (in Dollars per share)	$ 0.01
Class A Ordinary Shares [Member] | Warrant [Member]
Commitments and Contingencies (Details) [Line Items]
Purchase of warrant	$ 450,000

Warrants and Rights (Details)

Warrants and Rights (Details)	4 Months Ended
	Dec. 31, 2020
Warrants And Rights [Abstract]
Warrants, description	Each whole warrant entitles the holder to purchase one-half share of the Company’s Class A ordinary shares at a price of $11.50 per share, subject to adjustment as discussed herein. In addition, if (x) the Company issues additional Class A ordinary shares or equity-linked securities for capital raising purposes in connection with the closing of its initial Business Combination at an issue price or effective issue price of less than $9.50 per share of Class A ordinary shares (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 Company’s Sponsor or its affiliates, without taking into account any founder shares held by the Company’s Sponsor or its affiliates, 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 the initial Business Combination on the date of the consummation of the initial Business Combination (net of redemptions), and (z) the volume weighted average trading price of the Company’s ordinary shares during the 20 trading day period starting on the trading day prior to the day on which the Company consummates the initial Business Combination (such price, the “Market Value”) is below $9.50 per share, the exercise price of the warrants will be adjusted (to the nearest cent) to be equal to 115% of the Market Value, and the $18.00 per share redemption trigger price described below under “Redemption of warrants” will be adjusted (to the nearest cent) to be equal to 180% of the Market Value.
Expiration period	5 years
Private warrants redemption, description	The Company may call the warrants for redemption (excluding the private warrants, and any outstanding Representative’s Warrants, and any warrants underlying units issued to the Sponsor, initial shareholders, officers, directors or their affiliates in payment of Working Capital Loans made to the Company), in whole and not in part, at a price of $0.01 per warrant: ●at any time while the warrants are 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 Class A ordinary shares equals or exceeds $18.00 per share (as adjusted for share splits, share dividends, reorganizations and recapitalizations), for any 20 trading days within a 30 trading day period ending on the third trading business day prior to the notice of redemption to warrant holders, and ●if, and only if, there is a current registration statement in effect with respect to the issuance of the Class A 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 until the date of redemption.

Shareholders_ Deficit (Details)

Shareholders’ Deficit (Details) - USD ($)	Dec. 24, 2020	Sep. 30, 2020	Dec. 31, 2020	Nov. 09, 2020
Shareholders’ Deficit (Details) [Line Items]
Preferred stock, shares authorized			5,000,000
Preferred stock par value (in Dollars per share)			$ 0.0001
Forfeited shares	337,500
Business combination warrants, description			The Company’s initial shareholders have agreed not to transfer, assign or sell 50% its founder shares until the earlier to occur of (i) six months after the date of the consummation of the initial Business Combination or (ii) the date on which the closing price of the Company’s Class A ordinary shares equals or exceeds $12.50 per share (as adjusted for share splits, share dividends, reorganizations and recapitalizations) for any 20 trading days within any 30-trading day period commencing after the initial Business Combination and the remaining 50% of the founder shares may not be transferred, assigned or sold until six months after the date of the consummation of the initial Business Combination, or earlier, in either case, if, subsequent to the initial Business Combination, the Company consummates a subsequent liquidation, merger, share exchange or other similar transaction which results in all of the shareholders having the right to exchange their shares for cash, securities or other property.
Class A Ordinary Shares [Member]
Shareholders’ Deficit (Details) [Line Items]
Ordinary shares, shares authorized			500,000,000
Ordinary shares, par value (in Dollars per share)			$ 0.0001
Ordinary shares, shares issued			554,000
Ordinary shares, shares outstanding			554,000
Ordinary shares, subject to possible redemption			9,000,000
Class B Ordinary Shares [Member]
Shareholders’ Deficit (Details) [Line Items]
Ordinary shares, shares authorized			50,000,000
Ordinary shares, par value (in Dollars per share)			$ 0.0001
Ordinary shares, shares issued			2,250,000
Ordinary shares, shares outstanding			2,250,000
Ordinary shares, subscribed		2,875,000
Ordinary shares, subscribed amount (in Dollars)		$ 25,000
Issued and outstanding share percentage (in Dollars)		$ 0.01
Class B Ordinary Shares [Member] | Over-Allotment Option [Member]
Shareholders’ Deficit (Details) [Line Items]
Ordinary shares, shares issued	2,250,000
Ordinary shares, shares outstanding	2,250,000
Founder shares [Member]
Shareholders’ Deficit (Details) [Line Items]
Ordinary shares, shares issued				2,587,500
Ordinary shares, shares outstanding				2,587,500
Initial stockholders holding an aggregate of founders shares				287,500

Fair Value Measurements (Detail

Fair Value Measurements (Details)	4 Months Ended
	Dec. 31, 2020USD ($)$ / item
Fair Value Disclosures [Abstract]
Held in trust account cash	$ 16,781
US treasury securities	$ 91,521,899
Maturities term description	The Company considers all investments with original maturities of more than three months but less than one year to be short-term investments.
Strike price (in Dollars per Item) | $ / item	12

Fair Value Measurements (Deta_2

Fair Value Measurements (Details) - Schedule of carrying value, excluding gross unrealized holding loss and fair value of held to maturity securities	4 Months Ended
	Dec. 31, 2020USD ($)
Marketable Securities [Line Items]
Amortized Cost and Carrying Value	$ 91,538,680
Gross Unrealized Gains	2,609
Gross Unrealized Losses
Fair Value	91,541,289
U.S. Money Market [Member]
Marketable Securities [Line Items]
Amortized Cost and Carrying Value	16,781
Gross Unrealized Gains
Gross Unrealized Losses
Fair Value	16,781
U.S. Treasury Securities [Member]
Marketable Securities [Line Items]
Amortized Cost and Carrying Value	91,521,899
Gross Unrealized Gains	2,609
Gross Unrealized Losses
Fair Value	$ 91,524,508

Fair Value Measurements (Deta_3

Fair Value Measurements (Details) - Schedule of fair value measured on recurring basis	Dec. 31, 2020USD ($)
Private Warrants [Member]
Warrant liabilities:
Warrant liabilities	$ 348,217
Representative’s Warrants [Member]
Warrant liabilities:
Warrant liabilities	808,295
Total warrant liabilities [Member]
Warrant liabilities:
Warrant liabilities	1,156,512
Level 1 [Member] | Private Warrants [Member]
Warrant liabilities:
Warrant liabilities
Level 1 [Member] | Total warrant liabilities [Member]
Warrant liabilities:
Warrant liabilities
Level 2 [Member] | Private Warrants [Member]
Warrant liabilities:
Warrant liabilities
Level 2 [Member] | Total warrant liabilities [Member]
Warrant liabilities:
Warrant liabilities
Level 3 [Member] | Private Warrants [Member]
Warrant liabilities:
Warrant liabilities	348,217
Level 3 [Member] | Representative’s Warrants [Member]
Warrant liabilities:
Warrant liabilities	808,295
Level 3 [Member] | Total warrant liabilities [Member]
Warrant liabilities:
Warrant liabilities	$ 1,156,512

Fair Value Measurements (Deta_4

Fair Value Measurements (Details) - Schedule of quantitative information regarding Level 3 fair value measurements - $ / shares	Nov. 12, 2020	Dec. 31, 2020
Schedule of quantitative information regarding Level 3 fair value measurements [Abstract]
Exercise price (in Dollars per share)	$ 11.50	$ 11.50
Share price (in Dollars per share)	$ 8.71	$ 10.24
Volatility	24.10%	11.70%
Expected life	6 years 18 days	5 years 332 days
Risk-free rate	0.60%	0.49%
Dividend yield

Fair Value Measurements (Deta_5

Fair Value Measurements (Details) - Schedule of fair value of warrant liabilities	2 Months Ended
	Dec. 30, 2020USD ($)
Schedule of fair value of warrant liabilities [Abstract]
Fair value, November 12, 2020	$ 671,875
Loss on change in fair value	484,637	[1]
Fair value, December 31, 2020	$ 1,156,512
[1]	Represents the non-cash loss on change in valuation of Private Warrants and Representative’s Warrants and is included in loss on change in fair value of warrant liability on the statement of operations.