Population Health Investment (PHIC) 10-Q/A 7 Jan 22 2021 Q3 Quarterly report (amended) Financial data

Cover Page

Cover Page - shares	9 Months Ended
	Sep. 30, 2021	Nov. 12, 2021
Document Information [Line Items]
Document Type	10-Q/A
Amendment Flag	true
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q3
Entity Registrant Name	Population Health Investment Co., Inc.
Entity Central Index Key	0001825724
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Shell Company	true
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Address, State or Province	NY
Entity Incorporation, State or Country Code	E9
Entity File Number	001-39706
Entity Tax Identification Number	98-1556837
Entity Address, Address Line One	One World Financial Center
Entity Address, City or Town	New York
Entity Address, Postal Zip Code	10281
City Area Code	212
Local Phone Number	993-3113
Amendment Description	References throughout this Amendment No. 1 to the Quarterly Report on Form 10-Q to “we,” “us,” the “Company” or “our company” are to Population Health Investment Co., Inc., unless the context otherwise indicates. This Amendment No. 1 to the Quarterly Report on Form 10-Q/A (“Amendment No. 1”) amends the Quarterly Report on Form 10-Q of Population Health Investment Co., Inc. (the “Company”) as of and for the periods ended September 30, 2021, as filed with the Securities and Exchange Commission (“SEC”) on November 12, 2021 (the “Original Filing”). On November 12, 2021, the Company filed its Form 10-Q for the quarterly period ending September 30, 2021, which included a section within Note 2, Revision to Previously Reported Financial Statements (“Note 2”), that described a revision to the Company’s classification of its Class A ordinary shares, par value $0.0001 per share (“Class A ordinary shares”), subject to redemption issued in the Company’s initial public offering (“IPO”) on November 20, 2020, and a revision to its presentation of earnings per share. As described in Note 2, upon its IPO, the Company classified a portion of the Class A ordinary shares 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. Previously, the Company did not consider redeemable shares classified as temporary equity as part of net tangible assets. The Company revised this interpretation to include temporary equity in net tangible assets. As a result, management corrected the error by restating all Class A ordinary shares subject to redemption as temporary equity. This resulted in an adjustment to the initial carrying value of the Class A ordinary shares subject to possible redemption with the offset recorded to additional paid-in capital (to the extent available), accumulated deficit and Class A ordinary shares. In connection with the change in presentation for the Class A ordinary shares subject to possible redemption, the Company revised its earnings per share calculation to allocate income and losses shared pro rata between the two classes of shares. This presentation differs from the previously presented method of earnings per share, which was similar to the two-class method. The Company determined the changes were not qualitatively material to the Company’s previously issued financial statements and did not restate its financial statements. Instead, the Company revised its previously reported financial statements in Note 2 to its Original Filing. Although the qualitative factors that management assessed tended to support a conclusion that the misstatements were not material, these factors were not strong enough to overcome the significant quantitative errors in the financial statements. The qualitative and quantitative factors support a conclusion that the misstatements are material on a quantitative basis. Management concluded that the misstatement was such of magnitude that it is probable that the judgment of a reasonable person relying upon the financial statements would have been influenced by the inclusion or correction of the foregoing items. As such, upon further consideration of the change, the Company determined the change in classification of the Class A ordinary shares and change to its presentation of earnings per share is material quantitatively and it should restate its previously issued financial statements. On December 16, 2021, the Company’s management and the audit committee of the Company’s board of directors (the “Audit Committee”) concluded that the Company’s previously issued revisions to the (i) unaudited interim financial statements included in the Company’s Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2021, filed with the SEC on May 24, 2021 (ii) unaudited interim financial statements included in the Company’s Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2021, filed with the SEC on August 13, 2021 and (iii) footnote 2 to the unaudited interim financial statements and Item 4 of Part 1 included in the Original Filing (collectively, the “Affected Periods”), should be restated to report all public shares as temporary equity and restate earnings per shares and should no longer be relied upon. As such, the Company is restating the unaudited condensed financial statements for the Affected Periods in this Quarterly Report on Form 10-Q/A for the periods ended March 31, 2021, June 30, 2021, and September 30, 2021. The Company determined that none of the above changes had any impact on its previously reported total assets, results of operations or cash flows or on its cash position and cash held in the trust account established in connection with the IPO. After reevaluating, the Company’s management has concluded that in light of the errors described above, a material weakness existed in the Company’s internal control over financial reporting during the Affected Periods and that the Company’s disclosure controls and procedures were not effective. The Company’s remediation plan with respect to such material weakness is described in more detail in Item 4 of Part I to in this Quarterly Report on Form 10-Q/A.
Class A Ordinary Shares [Member]
Document Information [Line Items]
Title of 12(b) Security	Class A ordinary shares, par value $0.0001 per share
Trading Symbol	PHIC
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding		17,250,000
Class B Ordinary Shares [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		4,312,500
Capital Units [Member]
Document Information [Line Items]
Title of 12(b) Security	Units, each consisting of one Class A ordinary share and one-third of a Warrant to acquire one Class A ordinary share
Trading Symbol	PHICU
Security Exchange Name	NASDAQ
Warrant [Member]
Document Information [Line Items]
Title of 12(b) Security	Warrants, each whole warrant exercisable for one Class A ordinary share at an exercise price of $11.50
Trading Symbol	PHICW
Security Exchange Name	NASDAQ

CONDENSED BALANCE SHEETS

CONDENSED BALANCE SHEETS - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Current assets:
Cash	$ 372,687	$ 681,243
Prepaid expenses	519,095	860,685
Total current assets	891,782	1,541,928
Investments held in Trust Account	172,521,754	172,500,227
Total Assets	173,413,536	174,042,155
Current liabilities:
Accounts payable	10,099	78,315
Accrued expenses	481,000	70,000
Note payable - related party	300,000	300,000
Total current liabilities	791,099	448,315
Deferred underwriting commissions	6,037,500	6,037,500
Derivative warrant liabilities	7,037,500	12,234,170
Due to related party	246,938
Total liabilities	14,113,037	18,719,985
Commitments and Contingencies
Class A ordinary shares subject to possible redemption, $0.0001 par value; 17,250,000 shares issued and outstanding at $10.00 per share redemption value at September 30, 2021 and December 31, 2020	172,500,000	172,500,000
Shareholders' Deficit
Preference shares, $0.0001 par value; 1,000,000 shares authorized; none issued and outstanding at September 30, 2021 and December 31, 2020
Additional paid-in capital
Accumulated deficit	(13,199,932)	(17,178,261)
Total shareholders' deficit	(13,199,501)	(17,177,830)
Total Liabilities, Class A Ordinary Shares Subject to Possible Redemption and Shareholders' Deficit	173,413,536	174,042,155
Common Class A [Member]
Shareholders' Deficit
Common stock
Total shareholders' deficit	0	0
Common Class B [Member]
Shareholders' Deficit
Common stock	431	431
Total shareholders' deficit	$ 431	$ 431

CONDENSED BALANCE SHEETS (Paren

CONDENSED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2021	Dec. 31, 2020
Preferred Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	1,000,000	1,000,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Common Class A [Member]
Temporary equity par or stated value per share	$ 0.0001	$ 0.0001
Temporary equity, shares issued	17,250,000	17,250,000
Temporary equit, shares outstanding	17,250,000	17,250,000
Temporary equity redemption price per share	$ 10	$ 10
Common Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	300,000,000	300,000,000
Common Stock, Shares, Outstanding	17,250,000	17,250,000
Common Class B [Member]
Common Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	30,000,000	30,000,000
Common Stock, Shares, Issued	4,312,500	4,312,500
Common Stock, Shares, Outstanding	4,312,500	4,312,500

CONDENSED STATEMENTS OF OPERATI

CONDENSED STATEMENTS OF OPERATIONS - USD ($)	1 Months Ended	3 Months Ended	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2021
General and administrative expenses	$ 33,376	$ 525,460	$ 1,239,868
Loss from operations	(33,376)	(525,460)	(1,239,868)
Other income
Change in fair value of derivative warrant liabilities	0	3,753,330	5,196,670
Net gain from investments held in Trust Account	0	15,148	21,527
Net income (loss)	$ (33,376)	$ 3,243,018	3,978,329
Common Class A [Member]
Other income
Change in fair value of derivative warrant liabilities			$ 6,531,260
Weighted average shares outstanding of basic and diluted	0	17,250,000	17,250,000
Basic and diluted net income (loss) per share	$ 0	$ 0.15	$ 0.18
Common Class B [Member]
Other income
Weighted average shares outstanding of basic and diluted	3,750,000	4,312,500	4,312,500
Basic and diluted net income (loss) per share	$ (0.01)	$ 0.15	$ 0.18

CONDENSED STATEMENTS OF CHANGES

CONDENSED STATEMENTS OF CHANGES IN SHAREHOLDERS' DEFICIT - USD ($)	Total	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Common Class A [Member]	Common Class B [Member]
Beginning Balance ,Values at Sep. 10, 2020	$ 0	$ 0	$ 0	$ 0	$ 0
Beginning Balance ,Shares at Sep. 10, 2020				0	0
Issuance of Class B ordinary shares to Sponsor	25,000	24,569			$ 431
Issuance of Class B ordinary shares to Sponsor (Shares)					4,312,500
Net Income (loss)	(33,376)		(33,376)
Ending Balance ,Values at Sep. 30, 2020	(8,376)	24,569	(33,376)	$ 0	$ 431
Ending Balance ,Shares at Sep. 30, 2020				0	4,312,500
Beginning Balance ,Values at Dec. 31, 2020	(17,177,830)	0	(17,178,261)	$ 0	$ 431
Beginning Balance ,Shares at Dec. 31, 2020				0	4,312,500
Net Income (loss)	1,785,072		1,785,072
Ending Balance ,Values at Mar. 31, 2021	(15,392,758)	0	(15,393,189)	$ 0	$ 431
Ending Balance ,Shares at Mar. 31, 2021				0	4,312,500
Beginning Balance ,Values at Dec. 31, 2020	(17,177,830)	0	(17,178,261)	$ 0	$ 431
Beginning Balance ,Shares at Dec. 31, 2020				0	4,312,500
Net Income (loss)	735,311
Ending Balance ,Values at Jun. 30, 2021	(16,442,519)	0	(16,442,950)	$ 0	$ 431
Ending Balance ,Shares at Jun. 30, 2021				0	4,312,500
Beginning Balance ,Values at Dec. 31, 2020	(17,177,830)	0	(17,178,261)	$ 0	$ 431
Beginning Balance ,Shares at Dec. 31, 2020				0	4,312,500
Net Income (loss)	3,978,329
Ending Balance ,Values at Sep. 30, 2021	(13,199,501)	0	(13,199,932)	$ 0	$ 431
Ending Balance ,Shares at Sep. 30, 2021				0	4,312,500
Beginning Balance ,Values at Mar. 31, 2021	(15,392,758)	0	(15,393,189)	$ 0	$ 431
Beginning Balance ,Shares at Mar. 31, 2021				0	4,312,500
Net Income (loss)	(1,049,761)		(1,049,761)
Ending Balance ,Values at Jun. 30, 2021	(16,442,519)	0	(16,442,950)	$ 0	$ 431
Ending Balance ,Shares at Jun. 30, 2021				0	4,312,500
Net Income (loss)	3,243,018		3,243,018
Ending Balance ,Values at Sep. 30, 2021	$ (13,199,501)	$ 0	$ (13,199,932)	$ 0	$ 431
Ending Balance ,Shares at Sep. 30, 2021				0	4,312,500

CONDENSED STATEMENTS OF CASH FL

CONDENSED STATEMENTS OF CASH FLOWS - USD ($)	1 Months Ended	3 Months Ended	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2021
Net Cash Provided by (Used in) Operating Activities [Abstract]
Net income (loss)	$ (33,376)	$ 3,243,018	$ 3,978,329
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Net gain from investments held in Trust Account	0	(15,148)	(21,527)
Change in fair value of derivative warrant liabilities	0	(3,753,330)	(5,196,670)
Changes in operating assets and liabilities:
Prepaid expenses	0		341,590
Accounts payable	0		(68,216)
Accrued expenses	33,376		411,000
Due to related party	0		246,938
Net cash used in operating activities	0		(308,556)
Net change in cash	0		(308,556)
Cash - beginning of the period	0		681,243
Cash - end of the period	0	$ 372,687	372,687
Supplemental disclosure of non-cash investing and financing activities:
Offering costs included in accrued expenses	244,605		0
Offering costs included in accounts payable	10,000		0
Offering costs paid in exchange for issuance of Class B ordinary shares to Sponsor	$ 25,000		$ 0

DESCRIPTION OF ORGANIZATION, BU

DESCRIPTION OF ORGANIZATION, BUSINESS OPERATIONS AND BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
DESCRIPTION OF ORGANIZATION, BUSINESS OPERATIONS AND BASIS OF PRESENTATION	NOTE 1. DESCRIPTION OF ORGANIZATION, BUSINESS OPERATIONS AND BASIS OF PRESENTATION Organization and General Population Health Investment Co., Inc. (the “Company”) is a blank check company incorporated in the Cayman Islands on September 11, 2020. The Company was formed for the purpose of effecting a merger, share exchange, asset acquisition, share purchase, reorganization or similar business combination with one or more businesses or entities (the “Business Combination”). The Company is an emerging growth company and, as such, the Company is subject to all of the risks associated with emerging growth companies. At September 30, 2021, the Company had not yet commenced operations. All activity for the period from September 11, 2020 (inception) through September 30, 2021 relates to the Company’s formation and its preparation for the initial public offering (“Initial Public Offering”), which is described below, and since the offering, the search for a prospective initial Business Combination. The Company will not generate any operating revenue until after the completion of its initial Business Combination, at the earliest. The Company will generate non-operating The Company’s sponsor is Population Health Investment Holding, Inc., a Cayman Islands exempted company, the “Sponsor”). The registration statement for the Company’s Initial Public Offering was declared effective on November 17, 2020. On November 20, 2020, the Company consummated its Initial Public Offering of 17,250,000 units (the “Units” and, with respect to the Class A ordinary shares included in the Units, the “Public Shares”), including 2,250,000 additional Units to cover over-allotments (the “Over-Allotment Units”), at $10.00 per Unit, generating gross proceeds of $172.5 million, and incurring offering costs of approximately $10.2 million, inclusive of approximately $6.0 million in deferred underwriting commissions (Note 5). Simultaneously with the closing of the Initial Public Offering, the Company consummated the private placement (“Private Placement”) of 3,633,333 warrants (each, a “Private Placement Warrant” and collectively, the “Private Placement Warrants”), at a price of $1.50 per Private Placement Warrant with the Sponsor, generating gross proceeds of approximately $5.5 million (Note 4). Upon the closing of the Initial Public Offering and the Private Placement, $ 172.5 10.00 185 2a-7 The Company’s management has broad discretion with respect to the specific application of the net proceeds of the Initial Public Offering and the sale of Private Placement Warrants, although substantially all of the net proceeds are intended to be applied generally toward consummating a Business Combination. There is no assurance that the Company will be able to complete a Business Combination successfully. The Company must complete one or more initial Business Combinations having an aggregate fair market value of at least 80% of the assets held in the Trust Account (net of amounts disbursed to management for working capital purposes, if permitted, and excluding the amount of any deferred underwriting discount) at the time of the agreement to enter into the initial Business Combination. However, the Company will only complete a Business Combination if the post-transaction company owns or acquires 50% or more of the outstanding voting securities of the partner or otherwise acquires a controlling interest in the partner sufficient for it not to be required to register as an investment company under the Investment Company Act. The Company will provide its holders of the Public Shares (the “Public Shareholders”)with the opportunity to redeem all or a portion of their Public Shares upon the completion of a Business Combination either (i) in connection with a shareholder meeting called to approve the Business Combination or (ii) by means of a tender offer. The decision as to whether the Company will seek shareholder approval of a Business Combination or conduct a tender offer will be made by the Company, solely in its discretion. The Public Shareholders will be entitled to redeem their Public Shares for a pro rata portion of the amount then in the Trust Account (initially anticipated to be $ 10.00 per-share 5,000,001 pursuant to the tender offer rules of the U.S. Securities and Exchange Commission (“SEC”) and file tender offer documents with the SEC prior to completing a Business Combination. If, however, shareholder approval of the transactions is required by law, or the Company decides to obtain shareholder approval for business or legal reasons, the Company will offer to redeem shares in conjunction with a proxy solicitation pursuant to the proxy rules and not pursuant to the tender offer rules. Additionally, each Public Shareholder may elect to redeem their Public Shares irrespective of whether they vote for or against the proposed transaction. If the Company seeks shareholder approval in connection with a Business Combination, the initial shareholders (as defined below) agreed to vote their Founder Shares (as defined below in Note 4) and any Public Shares purchased during or after the Initial Public Offering in favor of a Business Combination. Subsequent to the consummation of the Initial Public Offering, the Company will adopt an insider trading policy which will require insiders to: (i) refrain from purchasing shares during certain blackout periods and when they are in possession of any material non-public Notwithstanding the foregoing, the Amended and Restated Memorandum and Articles of Association provides that a Public Shareholder, together with any affiliate of such shareholder or any other person with whom such shareholder is acting in concert or as a “group” (as defined under Section 13 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”)), will be restricted from redeeming its shares with respect to more than an aggregate of 15% or more of the Class A ordinary shares sold in the Initial Public Offering, without the prior consent of the Company. The Company’s Sponsor, officers and directors (the “initial shareholders”) agreed not to propose an amendment to the Amended and Restated Memorandum and Articles of Association (A) that would modify the substance or timing of the Company’s obligation to allow redemption in connection with our initial business combination or to redeem 100 24 pre-initial If the Company is unable to complete a Business Combination within the Combination Period, the Company will (i) cease all operations except for the purpose of winding up; (ii) as promptly as reasonably possible but not more than ten business days thereafter, redeem the Public Shares, at a per-share 100,000 The Sponsor, officers and directors agreed to waive their liquidation rights with respect to the Founder Shares if the Company fails to complete a Business Combination within the Combination Period. However, if the initial shareholders or members of the Company’s management team acquire Public Shares in or after the Initial Public Offering, they will be entitled to liquidating distributions from the Trust Account with respect to such Public Shares if the Company fails to complete a Business Combination within the Combination Period. The underwriters agreed to waive their rights to its deferred underwriting commission (see Note 5) held in the Trust Account in the event the Company does not complete a Business Combination within in the Combination Period and, in such event, such amounts will be included with the other funds held in the Trust Account that will be available to fund the redemption of the Public Shares. In the event of such distribution, it is possible that the per share value of the residual assets remaining available for distribution (including Trust Account assets) will be only $10.00 per share initially held in the Trust Account. In order to protect the amounts held in the Trust Account, the Sponsor has agreed to be liable to the Company if and to the extent any claims by a vendor for services rendered or products sold to the Company, or a prospective partner business with which the Company has discussed entering into a transaction agreement, reduce the amount of funds in the Trust Account. This liability will not apply with respect to any claims by a third party who executed a waiver of any right, title, interest or claim of any kind in or to any monies held in the Trust Account or to any claims under the Company’s indemnity of the underwriters of the Initial Public Offering against certain liabilities, including liabilities under the Securities Act of 1933, as amended (the “Securities Act”). Moreover, in the event that an executed waiver is deemed to be unenforceable against a third party, the Sponsor will not be responsible to the extent of any liability for such third party claims. The Company will seek to reduce the possibility that the Sponsor will have to indemnify the Trust Account due to claims of creditors by endeavoring to have all vendors, service providers (except for the Company’s independent registered public accounting firm), prospective partner businesses or other entities with which the Company does business, execute agreements with the Company waiving any right, title, interest or claim of any kind in or to monies held in the Trust Account. Emerging Growth Company As an emerging growth company, the Company may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act of 2002, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and 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 This may make comparison of the Company’s financial statement 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. Going Concern Consideration As of September 30, 2021, the Company had approximately $373,000 in its operating bank accounts and working capital of approximately $101,000. Prior to the completion of the Initial Public Offering, the Company’s liquidity needs had been satisfied through a contribution of $25,000 from Sponsor to cover for certain offering costs in exchange for the issuance of the Founder Shares, the loan of $300,000 from the Sponsor pursuant to the Note (see Note 4), and the proceeds from the consummation of the Private Placement not held in the Trust Account. As of September 30, 2021, the Note remains outstanding and is due on demand. 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, provide the Company Working Capital Loans (see Note 4). As of September 30, 2021 and December 31, 2020, there were no amounts outstanding under any Working Capital Loan. In connection with the Company’s assessment of going concern considerations in accordance with FASB Accounting Standards Update (“ASU”) 2014-15, “Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern,” management has determined that the mandatory liquidation and subsequent dissolution raises substantial doubt about the Company’s ability to continue as a going concern. No adjustments have been made to the carrying amounts of assets or liabilities should the Company be required to liquidate after November 20, 2022.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited condensed financial statements of the Company have been prepared in accordance with United States generally accepted accounting principles (“GAAP”) for interim financial information and Article 8 of Regulation S-X. The accompanying unaudited condensed financial statements should be read in conjunction with the audited financial statements and notes thereto included in the Amendment No. 2 to the Annual Report on Form 10-K/A Restatement of Revision to Previously Reported Financial Statements (as restated) In preparation of the Company’s unaudited condensed financial statements as of and for quarterly period ended September 30, 2021, the Company concluded it should restate its financial statements to classify all Class A ordinary shares subject to possible redemption in temporary equity and restate its presentation of earnings per share. In accordance with ASC 480, paragraph 10-S99, of permanent equity. The Company had previously classified a portion of its Class A ordinary shares in permanent equity, or total shareholders’ equity. Although the Company did not specify a maximum redemption threshold, its charter currently provides that, the Company will not redeem its public shares in an amount that would cause its net tangible assets to be less than $5,000,001. Previously, the Company did not consider redeemable shares In connection with the change in presentation for the Class A ordinary shares subject to possible redemption, the Company restated its earnings per share calculation to allocate income and losses share pro rata between the two classes of shares participate pro rata in the income and losses of the Company . 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 corrections and has determined that the related impact was material to the previously filed financial statements that contained the error, reported in the Company’s Form 10-Qs for the quarterly periods ended March 31, 2021, and June 30, 2021 (the “Affected Quarterly Periods”). Therefore, the Company, in consultation with its Audit Committee, concluded that the Affected Quarterly Periods should be restated to present (i) all Class A ordinary shares subject to possible redemption as temporary equity, (ii) to recognize accretion from the initial book value to redemption value at the time of its Initial Public Offering, and (iii) to correct its earnings per share calculation. As such, the Company is reporting these restatements to those Affected Quarterly Periods in this quarterly report. Impact of the Restatement The impact of the restatement on the financial statements for the Affected Quarterly Periods is presented below. The table below presents the effect of the financial statement adjustments r e As of March 31, 2021 (unaudited) As Previously Adjustment As Restated Total assets $ 173,799,432 $ — $ 173,799,432 Total liabilities $ 16,692,190 $ — $ 16,692,190 Class A ordinary shares subject to redemption at $10.00 per share $ 152,107,240 $ 20,392,760 $ 172,500,000 Preference shares — — — Class A ordinary shares 204 (204 ) — Class B ordinary shares 431 — 431 Additional paid-in 5,316,870 (5,316,870 ) — Accumulated deficit (317,503 ) (15,075,686 ) (15,393,189 ) Total shareholders’ equity (deficit) $ 5,000,002 $ (20,392,760 ) $ (15,392,758 ) Total Liabilities, Class A Ordinary Shares Subject to Possible Redemption and Shareholders’ Equity (Deficit) $ 173,799,432 $ — $ 173,799,432 Shares of Class A ordinary shares subject to redemption 15,210,724 2,039,276 17,250,000 Shares of Class A ordinary shares 2,039,276 (2,039,276 ) — The Company’s unaudited condensed statement of shareholders’ equity has been restated to reflect the changes to the impacted shareholders’ equity accounts described above . The table below presents the effect of the financial statement adjustments related to the restatement discussed above of the Company’s previously reported statement of cash flows for the three months ended March 31, 2021: Three months ended March 31, 2021 (unaudited) Supplemental Disclosure of Noncash Financing Activities Change in value of Class A ordinary shares subject to possible redemption $ 1,785,080 $ (1,785,080 ) $ — The table below presents the effect of the financial statement adjustments rela t As of June 30, 2021 (unaudited) As Previously Reported Adjustment As Restated Total assets $ 173,571,311 $ — $ 173,571,311 Total liabilities $ 17,513,830 $ — $ 17,513,830 Class A ordinary shares subject to redemption at $10.00 per share $ 151,057,480 $ 21,442,520 $ 172,500,000 Preference shares — — — Class A ordinary shares 214 (214 ) — Class B ordinary shares 431 — 431 Additional paid-in capital 6,366,620 (6,366,620 ) — Accumulated deficit (1,367,264 ) (15,075,686 ) (16,442,590 ) Total shareholders’ equity (deficit) $ 5,000,001 $ (21,442,520 ) $ (16,442,519 ) Total Liabilities, Class A Ordinary Shares Subject to Possible Redemption and Shareholders’ Equity (Deficit) $ 173,571,311 $ — $ 173,571,311 Shares of Class A ordinary shares subject to redemption 15,105,748 2,144,252 17,250,000 Shares of Class A ordinary shares 2,144,252 (2,144,252 ) — The table below presents the effect of the financial statement adjustments related to the restatement discussed above of the Company’s previously reported statement of cash flows for the six months ended June 30, 2021: Six months ended June 30, 2021 (unaudited) Supplemental Disclosure of Noncash Financing Activities Change in value of Class A ordinary shares subject to possible redemption $ 735,320 $ (735,320 ) $ — The impact to the reported amounts of weighted average shares outstanding and basic and diluted earnings per share is presented below for the Affected Quarterly Periods: Earnings Per Share As Reported Adjustment As Restated Three Months Ended March 31, 2021 (unaudited) Net income $ 1,785,072 $ — $ 1,785,072 Weighted average shares outstanding - Class A ordinary shares 17,250,000 — 17,250,000 Basic and diluted earnings per share - Class A ordinary shares $ — $ 0.08 $ 0.08 Weighted average shares outstanding - Class B ordinary shares 4,312,500 — 4,312,500 Basic and diluted earnings per share - Class B ordinary shares $ 0.41 $ (0.33 ) $ 0.08 Loss Per Share As Reported Adjustment As Restated Three Months Ended June 30, 2021 (unaudited) Net loss $ (1,049,761 ) $ — $ (1,049,761 ) Weighted average shares outstanding - Class A ordinary shares 17,250,000 — 17,250,000 Basic and diluted loss per share - Class A ordinary shares $ — $ (0.05 ) $ (0.05 ) Weighted average shares outstanding - Class B ordinary shares 4,312,500 — 4,312,500 Basic and diluted loss per share - Class B ordinary shares $ (0.24 ) $ 0.19 $ (0.05 ) Earnings Per Share As Reported Adjustment As Restated Six Months Ended June 30, 2021 (unaudited) Net income $ 735,311 $ — $ 735,311 Weighted average shares outstanding - Class A ordinary shares 17,250,000 — 17,250,000 Basic and diluted earnings per share - Class A ordinary shares $ — $ 0.03 $ 0.03 Weighted average shares outstanding - Class B ordinary shares 4,312,500 — 4,312,500 Basic and diluted earnings per share - Class B ordinary shares $ 0.17 $ (0.14 ) $ 0.03 Use of Estimates The preparation of unaudited condensed financial statements in conformity with GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the unaudited condensed financial statements and the reported amounts of revenues and expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the unaudited condensed financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. One of the more significant accounting estimates included in these financial statements is the determination of the fair value of the warrant liability. Accordingly, the actual results could differ significantly from those estimates.​​​​​​​ Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. There were no cash equivalents as of September 30, 2021 and December 31, 2020. Investments Held in the Trust Account The Company’s portfolio of investments is comprised of U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act, with a maturity of 185 days or less, or investments in money market funds that invest in U.S. government securities and generally have a readily determinable fair value, or a combination thereof. When the Company’s investments held in the Trust Account are comprised of U.S. government securities, the investments are classified as trading securities and rec o Concentration of Credit Risk Financial instruments that potentially subject the Company to concentration of credit risk consist of a cash account in a financial institution, which, at times, may exceed the Federal Deposit Insurance Corporation coverage limits of $250,000, and any cash held in the Trust Account. At September 30, 2021 and December 31, 2020, the Company had not experienced losses on this account and management believes the Company is not exposed to significant risks on such account. Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities which qualify as financial instruments under the FASB ASC Topic 820, “Fair Value Measurements,” equal or approximate the carrying amounts represented in the condensed balance sheets. Fair Value of Measurement Fair value is defined as the price that would be received for sale of an asset or paid for transfer of a liability, in an orderly transaction between market participants at the measurement date. GAAP establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). These tiers consist of: • Level 1, defined as observable inputs such as quoted prices (unadjusted) for identical instruments in active markets; • Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and • Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. In some circumstances, the inputs used to measure fair value might be categorized within different levels of the fair value hierarchy. In those instances, the fair value measurement is categorized in its entirety in the fair value hierarchy based on the lowest level input that is significant to the fair value measurement. Derivative Warrant Liabilities The Company does not use derivative instruments to hedge exposures to cash flow, market or foreign currency risks. The Company evaluates all of its financial instruments, including issued stock purchase warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives, pursuant to ASC 480 and FASB ASC Topic 815, “Derivatives and Hedging” (“ASC 815”). The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is reassessed at the end of each reporting period. The warrants issued in connection with its Initial Public Offering (“the Public Warrants”) and the Private Placement Warrants are recognized as derivative liabilities in accordance with ASC 815. Accordingly, the Company recognizes the warrant instruments as liabilities at fair value and adjust the instruments to fair value at each reporting period. The liabilities are subject to re-measurement non-current Offering Costs Associated with the Initial Public Offering Offering costs consisted of legal, accounting, underwriting fees and other costs incurred that were directly related to the Initial Public Offering. Offering costs are allocated to the separable financial instruments issued in the Initial Public Offering based on a relative fair value basis, compared to total proceeds received. Offering costs associated with derivative warrant liabilities are expensed as incurred, presented as non-operating non-current Class A Ordinary Shares Subject to Possible Redemption The Company accounts for its Class A ordinary shares subject to possible redemption in accordance with the guidance in ASC Topic 480 “Distinguishing Liabilities from Equity.” Shares of Class A ordinary shares subject to mandatory redemption (if any) are classified as liability instruments and are measured at fair value. Shares of conditionally redeemable Class A ordinary shares (including Class A ordinary shares that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) are classified as temporary equity. At all other times, shares of Class A ordinary shares are classified as shareholders’ equity. The Company’s Class A ordinary shares feature certain redemption rights that are considered to be outside of the Company’s control and subject to the occurrence respectively of uncertain future events. Accordingly, at September 30, 2021 and December 31, 2020, 17,250,000 shares of Class A ordinary shares subject to possible redemption are presented as temporary equity outside of the shareholders’ equity section of the Company’s balance sheet. Under ASC 480-10-S99, the Company has elected to recognize changes in the redemption value immediately as they occur and adjust the carrying value of the security to equal the redemption value at the end of the reporting period. This method would view the end of the reporting period as if it were also the redemption date of the security. Effective with the closing of the Initial Public Offering, the Company recognized the accretion from initial book value to redemption amount, which resulted in charges against additional paid-in Income Taxes ASC Topic 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not The Company is considered an exempted Cayman Islands company and is presently not subject to income taxes or income tax filing requirements in the Cayman Islands or the United States. As such, the Company’s tax provision was zero for the period presented. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months. Net Income (Loss) Per Ordinary Share The Company complies with accounting and disclosure requirements of FASB ASC Topic 260, “Earnings Per Share.” The Company has two classes of shares, which are referred to as Class A ordinary shares and Class B ordinary shares. Income and losses are shared pro rata between the two classes of shares. Net income (loss) per ordinary share is calculated by dividing the net income (loss) by the weighted average shares of ordinary shares outstanding for the respective period. The calculation of diluted net income (loss) per ordinary share does not consider the effect of the warrants underlying the Units sold in the Initial Public Offering and the private placement warrants to purchase an aggregate of 9,383,333 The following table reflects presents a reconciliation of the nume r For the Three Months Ended For the Nine Months Ended For the Period From Class A Class B Class A Class B Class A Class B Basic and diluted net income (loss) per ordinary share: Numerator: Allocation of net income (loss) $ 2,594,414 $ 648,604 $ 3,182,663 $ 795,666 — $ (33,376 ) Denominator: Basic and diluted weighted average ordinary shares outstanding 17,250,000 4,312,500 17,250,000 4,312,500 — 3,750,000 Basic and diluted net income (loss) per ordinary share $ 0.15 $ 0.15 $ 0.18 $ 0.18 $ — $ (0.01 ) Recent Accounting Pronouncements In August 2020, the FASB issued Accounting Standards Update (“ASU”) No. 2020-06, 470-20) 815-40): 2020-06”), 2020-06 Management does not believe that any other recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s financial statements.

INITIAL PUBLIC OFFERING

INITIAL PUBLIC OFFERING	9 Months Ended
	Sep. 30, 2021
Equity [Abstract]
INITIAL PUBLIC OFFERING	NOTE 3. INITIAL PUBLIC OFFERING On November 20, 2020, the Company consummated its Initial Public Offering of 17,250,000 Units, including 2,250,000 Over-Allotment Units, at $10.00 per Unit, generating gross proceeds of $172.5 million, and incurring offering costs of approximately $10.2 million, inclusive of approximately $6.0 million in deferred underwriting commissions. Each Unit consists of one Class A ordinary share, par value $0.001 per share and one-third

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 4. RELATED PARTY TRANSACTIONS Founder Shares On September 17, 2020, the Sponsor paid $25,000, or approximately $0.006 per share, to cover certain offering costs in consideration for 4,312,500 Class B ordinary shares, par value $0.0001 (the “Founder Shares”). The initial shareholders agreed, subject to limited exceptions, not to transfer, assign or sell any of their Founder Shares until the earlier to occur of: (A) one year after the completion of the initial Business Combination and (B) subsequent to the initial Business Combination, (x) if the closing price of Class A ordinary shares equals or exceeds $12.00 per share (as adjusted for share sub-divisions, 30-trading Private Placement Warrants Simultaneously with the closing of the Initial Public Offering, the Company consummated the Private Placement of 3,633,333 Private Placement Warrants at a price of $1.50 per Private Placement Warrant with the Sponsor, generating gross proceeds of approximately $5.5 million. Each warrant is exercisable to purchase one Class A ordinary share at $11.50 per share. A portion of the proceeds from the Private Placement Warrants was added to the proceeds from the Initial Public Offering held in the Trust Account. If the Company does not complete a Business Combination within the Combination Period, the Private Placement Warrants will expire worthless. The Sponsor and the Company’s officers and directors agreed, subject to limited exceptions, not to transfer, assign or sell any of their Private Placement Warrants until 30 days after the completion of the initial Business Combination. Sponsor Loan On September 17, 2020, the Sponsor agreed to loan the Company up to $300,000 to cover expenses related to the Initial Public Offering pursuant to a promissory note, which was later amended on November 20, 2020 (the “Note”). This loan is non-interest drawn. Due to related party During the three months ended September 30, 2021, the Sponsor incurred approximately $247,000 in advisory services on behalf of the Company’s search for a prospective Business Combination. Pursuing to a letter agreement between the Company and the Sponsor, the amount is payable within 30 days of the initial Business Combination. If the Company does not consummate a Business Combination on or prior November 19, 2022, the Company will not be required to pay. 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. 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. The Working Capital Loans would either be repaid upon consummation of a Business Combination, without interest, or, at the lender’s discretion, up to $1.5 million of such Working Capital Loans may be converted into private placement warrants at a price of $1.50 per warrant. 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. As of September 30, 2021 and December 31, 2020, the Company had no borrowings under the Working Capital Loans.

COMMITMENTS & CONTINGENCIES

COMMITMENTS & CONTINGENCIES	9 Months Ended
	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS & CONTINGENCIES	NOTE 5. COMMITMENTS & CONTINGENCIES Registration and Shareholder Rights The holders of Founder Shares, Private Placement Warrants, Class A ordinary shares underlying the Private Placement Warrants and warrants that may be issued upon conversion of Working Capital Loans (and any Class A ordinary shares issuable upon the exercise of the Private Placement Warrants and warrants that may be issued upon conversion of Working Capital Loans) are entitled to registration rights pursuant to a registration rights agreement. These holders will be entitled to make up to three demands, excluding short form demands, that the Company registers such securities. In addition, these holders will have certain “piggy-back” registration rights with respect to registration statements filed subsequent to the completion of the initial Business Combination. The Company will bear the expenses incurred in connection with the filing of any such registration statements. Underwriting Agreement The underwriters were entitled to an underwriting discount of $0.20 per unit, or approximately $3.5 million in the aggregate, paid upon the closing of the Initial Public Offering. In addition, $0.35 per unit, or approximately $6.0 million in the aggregate, will be payable to the underwriters for deferred underwriting commissions. The deferred fee will become payable to the underwriters from the amounts held in the Trust Account solely in the event that the Company completes a Business Combination, subject to the terms of the underwriting agreement. Risks and Uncertainties Management continues to evaluate the impact of the COVID-19

DERIVATIVE WARRANT LIABILITIES

DERIVATIVE WARRANT LIABILITIES	9 Months Ended
	Sep. 30, 2021
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE WARRANT LIABILITIES	NOTE 6. DERIVATIVE WARRANT LIABILITIES As of September 30, 2021 and December 31, 2020, the Company has 5,750,000 and 3,633,333, respectively of Public Warrants and Private Placement Warrants, respectively, outstanding. Public Warrants may only be exercised for a whole number of shares. No fractional Public Warrants will be issued upon separation of the Units and only whole Public Warrants will trade. The Public Warrants will become exercisable on the later of (a) 30 days after the completion of a Business Combination or (b) 12 months from the closing of the Initial Public Offering; provided in each case that the Company has an effective registration statement under the Securities Act covering the Class A ordinary shares issuable upon exercise of the warrants and a current prospectus relating to them is available (or the Company permits holders to exercise their warrants on a cashless basis and such cashless exercise is exempt from registration under the Securities Act). The Company has agreed that as soon as practicable, but in no event later than 20 business days after the closing of the initial Business Combination, the Company will use its commercially reasonable efforts to file with the SEC a registration statement covering the Class A ordinary shares issuable upon exercise of the warrants, and the Company will use its commercially reasonable efforts to cause the same to become effective within 60 business days after the closing of the initial Business Combination, and to maintain the effectiveness of such registration statement and a current prospectus relating to those Class A ordinary shares until the warrants expire or are redeemed; provided that if the Class A ordinary shares are at the time of any exercise of a warrant not listed on a national securities exchange such that they satisfy the definition of a “covered security” under Section 18(b)(1) of the Securities Act, the Company may, at its option, require holders of Public Warrants who exercise their warrants to do so on a “cashless basis” in accordance with Section 3(a)(9) of the Securities Act and, in the event the Company so elect, it will not be required to file or maintain in effect a registration statement. If a registration statement covering the Class A ordinary shares issuable upon exercise of the warrants is not effective by the 60th day after the closing of the initial Business Combination, warrant holders may, until such time as there is an effective registration statement and during any period when the Company will have failed to maintain an effective registration statement, exercise warrants on a “cashless basis” in accordance with Section 3(a)(9) of the Securities Act or another exemption, but the Company will use its best efforts to register or qualify the shares under applicable blue sky laws to the extent an exemption is not available. The warrants have an exercise price of at $11.50 per share The Private Placement Warrants are identical to the Public Warrants underlying the Units sold in the Initial Public Offering, except that the Private Placement Warrants and the ordinary shares issuable upon exercise of the Private Placement Warrants, so long as they are held by the Sponsor or its permitted transferees, (i) will not be redeemable by the Company, (ii) may not (including the Class A ordinary shares issuable upon exercise of these warrants), subject to certain limited exceptions, be transferred, assigned or sold by the holders until 30 days after the completion of the initial Business Combination, (iii) may be exercised by the holders on a cashless basis and (iv) will be entitled to registration rights. If the Private Placement Warrants are held by holders other than the Sponsor or its permitted transferees, the Private Placement Warrants will be redeemable by the Company and exercisable by the holders on the same basis as the Public Warrants. Redemption of warrants for cash, when the price per Class A ordinary share equals or exceeds $18.00. Once the warrants become exercisable, the Company may redeem the Public Warrants for cash (except with respect to the Private Placement Warrants): • in whole and not in part; • at a price of $0.01 per warrant; • upon a minimum of 30 days’ prior written notice of redemption; and • if, and only if, the last reported sale price (the “closing price”) of the Class A ordinary shares equals or exceeds $18.00 per share (share sub-divisions, 30 -trading The Company will not redeem the warrants as described above unless an effective registration statement under the Securities Act covering the Class A ordinary shares issuable upon exercise of the warrants is effective and a current prospectus relating to those Class A ordinary shares is available throughout the 30-day redemption period. Any such exercise would not be on a “cashless” basis and would require the exercising warrant holder to pay the exercise price for each warrant being exercised. Redemption of warrants for Class A ordinary shares when the price per Class A ordinary share equals or exceeds $ . After the warrants become exercisable, the Company may redeem the outstanding warrants: • in whole and not in part; • at $0.10 per warrant upon a minimum of 30 days’ prior written notice of redemption; provided that holders will be able to exercise their warrants on a cashless basis prior to redemption and receive that number of shares determined by reference to an agreed table based on the redemption date and the “fair market value” of the Class A ordinary shares (as defined below); • if, and only if, the closing price of the Class A ordinary shares equals or exceeds $10.00 per Public Share (as adjusted per share subdivisions, share dividends, reorganizations, recapitalizations and the like) on the trading day before the Company sends the notice of redemption to the warrant holders; and • if the Reference Value is less than $18.00 per share (as adjusted for share splits, share dividends, rights issuances, subdivisions, reorganizations, recapitalizations and the like), then the Private Placement Warrants must also concurrently be called for redemption on the same terms (except as described herein with respect to a holder’s ability to cashless exercise its warrants) as the outstanding Public Warrants as described above. The “fair market value” of the Class A ordinary shares shall mean the volume-weighted average price of Class A ordinary shares for the 10 trading days immediately following the date on which the notice of redemption is sent to the holders of warrants. In no event will the warrants be exercisable in connection with this redemption feature for more than 0.361 Class A ordinary shares per warrant (subject to adjustment). If the Company is unable to complete the initial Business Combination within the Combination Period and the Company liquidates the funds held in the Trust Account, holders of warrants will not receive any of such funds with respect to their warrants, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with the respect to such warrants. Accordingly, the warrants may expire worthless.

CLASS A ORDINARY SHARES SUBJECT

CLASS A ORDINARY SHARES SUBJECT TO POSSIBLE REDEMPTION	9 Months Ended
	Sep. 30, 2021
Temporary Equity Disclosure [Abstract]
ClassA Ordinary Shares Subject to Possible Redemption [Text Block]	NOTE 7. CLASS A ORDINARY SHARES SUBJECT TO POSSIBLE REDEMPTION The Company’s Class A ordinary shares feature certain redemption rights that are considered to be outside of the Company’s control and subject to the occurrence of future events. The Company is authorized to issue 300,000,000 ordinary shares with a par value of $0.0001 per share. Holder of the Company’s Class A ordinary shares are entitled to one vote for each share. As of September 30, 2021, there were 17,250,000 Class A ordinary shares outstanding, all of which were subject to possible redemption. Class A ordinary shares subject to possible redemption reflected on the condensed balance sheet is reconciled on the following table: Gross proceeds $ 172,500,000 Less: Fair value of Public Warrants at issuance (6,531,260 ) Offering costs allocated to Class A ordinary shares subject to possible redemption (9,769,025 ) Plus: Accretion on Class A ordinary shares subject to possible redemption amount 16,300,285 Class A ordinary shares subject to possible redemption $ 172,500,000

SHAREHOLDERS' DEFICIT

SHAREHOLDERS' DEFICIT	9 Months Ended
	Sep. 30, 2021
Stockholders' Equity Note [Abstract]
SHAREHOLDERS' DEFICIT	NOTE 8. SHAREHOLDERS’ DEFICIT Preference Shares Class A Ordinary Shares Class B Ordinary Shares Ordinary shareholders of record are entitled to one vote for each share held on all matters to be voted on by shareholders. Except as described below, holders of Class A ordinary shares and holders of Class B ordinary shares will vote together as a single class on all matters submitted to a vote of the shareholders except as required by law. The Class B ordinary shares will automatically convert into Class A ordinary shares on the first business day following the consummation of the initial Business Combination at a ratio such that the number of Class A ordinary shares issuable upon conversion of all Founder Shares will equal, in the aggregate, on an as-converted one-to-one.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Sep. 30, 2021
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	NOTE 9 The following tables present information about the Company’s assets and liabilities that are measured at fair value on a recurring basis and indicate the fair value hierarchy of the valuation techniques that the Company utilized to determine such fair value. September 30, 2021 Description Quoted Prices in Active (Level 1) Significant Other (Level 2) Significant Other (Level 3) Assets: Investments held in Trust Account – U.S. Treasury Securities $ 172,521,754 $ — $ — Liabilities: Derivative warrant liabilities – $ 4,312,500 $ — $ — Derivative warrant liabilities – $ — $ 2,725,000 $ — December 31, 2020 Description Quoted Prices Markets (Level 1) Significant Observable (Level 2) Significant Unobservable (Level 3) Assets: Money market funds $ 172,500,227 $ — $ — Liabilities: Derivative warrant liabilities — $ — $ 12,234,170 Transfers to/from Levels 1, 2, and 3 are recognized at the beginning of the reporting period. The estimated fair value of the Public Warrants transferred from a Level 3 measurement to a Level 1 fair value measurement in January 2021, when the Public Warrants were separately listed and traded. The estimated fair value of the Private Warrants transferred from a Level 3 measurement to a Level 2 fair value measurement during the three months ended September 30, 2021. Level 1 assets instruments include investments in U.S. Treasury Bills at September 30, 2021 and mutual funds invested in government securities at December 31, 2020. The Company uses inputs such as actual trade data, benchmark yields, quoted market prices from dealers or brokers, and other similar sources to determine the fair value of these investments. The fair value of the Public Warrants issued in connection with the Public Offering and Private Placement Warrants were initially measured at fair value using a Monte Carlo simulation model. Subsequently, the fair value of the Private Placement Warrants has been estimated using a Monte Carlo simulation model for the period ended June 30, 2021 and as a reference to the public price at September 30, 2021. The fair value of Public Warrants issued in connection with the Initial Public Offering have been measured based on the listed market price of such warrants, a Level 1 measurement, since January 2021. For the three months ended September 30, 2021, the Company recognized a gain to the statement of operations resulting from a decrease in the fair value of liabilities of approximately $3.8 million, presented as change in fair value of derivative warrant liabilities on the accompanying statements of operations. For the nine months ended September 30, 2021, the Company recognized a gain to the statement of operations resulting from a decrease in the fair value of liabilities of approximately $5.2 million, presented as change in fair value of derivative warrant liabilities on the accompanying statements of operations. The estimated fair value of the Private Placement Warrants, and the Public Warrants prior to being separately listed and traded, was determined using Level 3 inputs. Inherent in a Monte Carlo simulation are assumptions related to expected stock-price volatility, expected life, risk-free interest rate and dividend yield. The Company estimates the volatility of its shares based on historical volatility of select peer companies that matches the expected remaining life of the warrants. The risk-free interest rate is based on the U.S. Treasury zero-coupon The following table provides quantitative information regarding Level 3 fair value measurements inputs at their measurement dates: As of Volatility 20.0 % Stock price $ 10.02 Expected life of the options to convert 5.84 Risk-free rate 0.48 % Dividend yield 0.0 % The change in the fair value of the Level 3 derivative warrant liabilities for the three and nine months ended September 30, 2021 is summarized as follows: Level 3 - Derivative warrant liabilities at December 31, 2020 $ 12,234,170 Change in fair value of derivative warrant liabilities (795,070 ) Transfer of Public Warrants out of level 3 (7,442,430 ) Level 3 - Derivative warrant liabilities at March 31, 2021 3,996,670 Change in fair value of derivative warrant liabilities 181,660 Level 3 - Derivative warrant liabilities at June 30, 2021 4,178,330 Transfer of Private Warrants out of level 3 (4,178,330 ) Level 3 - Derivative warrant liabilities at September 30, 2021 $ — As of September 30, 2021, the Company determined the fair value of the Private Placement Warrants by reference to the Public Warrants listed trading price which transferred the value from a Level 3 to a Level 2 liability. As the transfer of Private Placement Warrants to anyone who is not a permitted transferee would result in the Private Placement Warrants having substantially the same terms as the Public Warrant, the Company determined that the fair of each Private Placement Warrants is equivalent to that of each Public Warrant.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 10. SUBSEQUENT EVENTS The Company evaluated subsequent events and transactions that occurred up to the date the condensed financial statements were issued. Based upon this review, except with respect to the restatements described in Note 2, the Company did not identify any subsequent events that would have required adjustment or disclosure in the condensed financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed financial statements of the Company have been prepared in accordance with United States generally accepted accounting principles (“GAAP”) for interim financial information and Article 8 of Regulation S-X. The accompanying unaudited condensed financial statements should be read in conjunction with the audited financial statements and notes thereto included in the Amendment No. 2 to the Annual Report on Form 10-K/A
Restatement of Revision to Previously Reported Financial Statements (as restated)	Restatement of Revision to Previously Reported Financial Statements (as restated) In preparation of the Company’s unaudited condensed financial statements as of and for quarterly period ended September 30, 2021, the Company concluded it should restate its financial statements to classify all Class A ordinary shares subject to possible redemption in temporary equity and restate its presentation of earnings per share. In accordance with ASC 480, paragraph 10-S99, of permanent equity. The Company had previously classified a portion of its Class A ordinary shares in permanent equity, or total shareholders’ equity. Although the Company did not specify a maximum redemption threshold, its charter currently provides that, the Company will not redeem its public shares in an amount that would cause its net tangible assets to be less than $5,000,001. Previously, the Company did not consider redeemable shares In connection with the change in presentation for the Class A ordinary shares subject to possible redemption, the Company restated its earnings per share calculation to allocate income and losses share pro rata between the two classes of shares participate pro rata in the income and losses of the Company . 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 corrections and has determined that the related impact was material to the previously filed financial statements that contained the error, reported in the Company’s Form 10-Qs for the quarterly periods ended March 31, 2021, and June 30, 2021 (the “Affected Quarterly Periods”). Therefore, the Company, in consultation with its Audit Committee, concluded that the Affected Quarterly Periods should be restated to present (i) all Class A ordinary shares subject to possible redemption as temporary equity, (ii) to recognize accretion from the initial book value to redemption value at the time of its Initial Public Offering, and (iii) to correct its earnings per share calculation. As such, the Company is reporting these restatements to those Affected Quarterly Periods in this quarterly report. Impact of the Restatement The impact of the restatement on the financial statements for the Affected Quarterly Periods is presented below. The table below presents the effect of the financial statement adjustments r e As of March 31, 2021 (unaudited) As Previously Adjustment As Restated Total assets $ 173,799,432 $ — $ 173,799,432 Total liabilities $ 16,692,190 $ — $ 16,692,190 Class A ordinary shares subject to redemption at $10.00 per share $ 152,107,240 $ 20,392,760 $ 172,500,000 Preference shares — — — Class A ordinary shares 204 (204 ) — Class B ordinary shares 431 — 431 Additional paid-in 5,316,870 (5,316,870 ) — Accumulated deficit (317,503 ) (15,075,686 ) (15,393,189 ) Total shareholders’ equity (deficit) $ 5,000,002 $ (20,392,760 ) $ (15,392,758 ) Total Liabilities, Class A Ordinary Shares Subject to Possible Redemption and Shareholders’ Equity (Deficit) $ 173,799,432 $ — $ 173,799,432 Shares of Class A ordinary shares subject to redemption 15,210,724 2,039,276 17,250,000 Shares of Class A ordinary shares 2,039,276 (2,039,276 ) — The Company’s unaudited condensed statement of shareholders’ equity has been restated to reflect the changes to the impacted shareholders’ equity accounts described above . The table below presents the effect of the financial statement adjustments related to the restatement discussed above of the Company’s previously reported statement of cash flows for the three months ended March 31, 2021: Three months ended March 31, 2021 (unaudited) Supplemental Disclosure of Noncash Financing Activities Change in value of Class A ordinary shares subject to possible redemption $ 1,785,080 $ (1,785,080 ) $ — The table below presents the effect of the financial statement adjustments rela t As of June 30, 2021 (unaudited) As Previously Reported Adjustment As Restated Total assets $ 173,571,311 $ — $ 173,571,311 Total liabilities $ 17,513,830 $ — $ 17,513,830 Class A ordinary shares subject to redemption at $10.00 per share $ 151,057,480 $ 21,442,520 $ 172,500,000 Preference shares — — — Class A ordinary shares 214 (214 ) — Class B ordinary shares 431 — 431 Additional paid-in capital 6,366,620 (6,366,620 ) — Accumulated deficit (1,367,264 ) (15,075,686 ) (16,442,590 ) Total shareholders’ equity (deficit) $ 5,000,001 $ (21,442,520 ) $ (16,442,519 ) Total Liabilities, Class A Ordinary Shares Subject to Possible Redemption and Shareholders’ Equity (Deficit) $ 173,571,311 $ — $ 173,571,311 Shares of Class A ordinary shares subject to redemption 15,105,748 2,144,252 17,250,000 Shares of Class A ordinary shares 2,144,252 (2,144,252 ) — The table below presents the effect of the financial statement adjustments related to the restatement discussed above of the Company’s previously reported statement of cash flows for the six months ended June 30, 2021: Six months ended June 30, 2021 (unaudited) Supplemental Disclosure of Noncash Financing Activities Change in value of Class A ordinary shares subject to possible redemption $ 735,320 $ (735,320 ) $ — The impact to the reported amounts of weighted average shares outstanding and basic and diluted earnings per share is presented below for the Affected Quarterly Periods: Earnings Per Share As Reported Adjustment As Restated Three Months Ended March 31, 2021 (unaudited) Net income $ 1,785,072 $ — $ 1,785,072 Weighted average shares outstanding - Class A ordinary shares 17,250,000 — 17,250,000 Basic and diluted earnings per share - Class A ordinary shares $ — $ 0.08 $ 0.08 Weighted average shares outstanding - Class B ordinary shares 4,312,500 — 4,312,500 Basic and diluted earnings per share - Class B ordinary shares $ 0.41 $ (0.33 ) $ 0.08 Loss Per Share As Reported Adjustment As Restated Three Months Ended June 30, 2021 (unaudited) Net loss $ (1,049,761 ) $ — $ (1,049,761 ) Weighted average shares outstanding - Class A ordinary shares 17,250,000 — 17,250,000 Basic and diluted loss per share - Class A ordinary shares $ — $ (0.05 ) $ (0.05 ) Weighted average shares outstanding - Class B ordinary shares 4,312,500 — 4,312,500 Basic and diluted loss per share - Class B ordinary shares $ (0.24 ) $ 0.19 $ (0.05 ) Earnings Per Share As Reported Adjustment As Restated Six Months Ended June 30, 2021 (unaudited) Net income $ 735,311 $ — $ 735,311 Weighted average shares outstanding - Class A ordinary shares 17,250,000 — 17,250,000 Basic and diluted earnings per share - Class A ordinary shares $ — $ 0.03 $ 0.03 Weighted average shares outstanding - Class B ordinary shares 4,312,500 — 4,312,500 Basic and diluted earnings per share - Class B ordinary shares $ 0.17 $ (0.14 ) $ 0.03
Use of Estimates	Use of Estimates The preparation of unaudited condensed financial statements in conformity with GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the unaudited condensed financial statements and the reported amounts of revenues and expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the unaudited condensed financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. One of the more significant accounting estimates included in these financial statements is the determination of the fair value of the warrant liability. Accordingly, the actual results could differ significantly from those estimates.​​​​​​​
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. There were no cash equivalents as of September 30, 2021 and December 31, 2020.
Investments Held in the Trust Account	Investments Held in the Trust Account The Company’s portfolio of investments is comprised of U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act, with a maturity of 185 days or less, or investments in money market funds that invest in U.S. government securities and generally have a readily determinable fair value, or a combination thereof. When the Company’s investments held in the Trust Account are comprised of U.S. government securities, the investments are classified as trading securities and rec o
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments that potentially subject the Company to concentration of credit risk consist of a cash account in a financial institution, which, at times, may exceed the Federal Deposit Insurance Corporation coverage limits of $250,000, and any cash held in the Trust Account. At September 30, 2021 and December 31, 2020, the Company had not experienced losses on this account and management believes the Company is not exposed to significant risks on such account.
Fair Value of Financial Instrumets	Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities which qualify as financial instruments under the FASB ASC Topic 820, “Fair Value Measurements,” equal or approximate the carrying amounts represented in the condensed balance sheets.
Fair Value of Measurement	Fair Value of Measurement Fair value is defined as the price that would be received for sale of an asset or paid for transfer of a liability, in an orderly transaction between market participants at the measurement date. GAAP establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). These tiers consist of: • Level 1, defined as observable inputs such as quoted prices (unadjusted) for identical instruments in active markets; • Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and • Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. In some circumstances, the inputs used to measure fair value might be categorized within different levels of the fair value hierarchy. In those instances, the fair value measurement is categorized in its entirety in the fair value hierarchy based on the lowest level input that is significant to the fair value measurement.
Derivative Warrant Liabilities	Derivative Warrant Liabilities The Company does not use derivative instruments to hedge exposures to cash flow, market or foreign currency risks. The Company evaluates all of its financial instruments, including issued stock purchase warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives, pursuant to ASC 480 and FASB ASC Topic 815, “Derivatives and Hedging” (“ASC 815”). The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is reassessed at the end of each reporting period. The warrants issued in connection with its Initial Public Offering (“the Public Warrants”) and the Private Placement Warrants are recognized as derivative liabilities in accordance with ASC 815. Accordingly, the Company recognizes the warrant instruments as liabilities at fair value and adjust the instruments to fair value at each reporting period. The liabilities are subject to re-measurement non-current
Offering Costs Associated with the Initial Public Offering	Offering Costs Associated with the Initial Public Offering Offering costs consisted of legal, accounting, underwriting fees and other costs incurred that were directly related to the Initial Public Offering. Offering costs are allocated to the separable financial instruments issued in the Initial Public Offering based on a relative fair value basis, compared to total proceeds received. Offering costs associated with derivative warrant liabilities are expensed as incurred, presented as non-operating non-current
Class A Ordinary Shares Subject to Possible Redemption	Class A Ordinary Shares Subject to Possible Redemption The Company accounts for its Class A ordinary shares subject to possible redemption in accordance with the guidance in ASC Topic 480 “Distinguishing Liabilities from Equity.” Shares of Class A ordinary shares subject to mandatory redemption (if any) are classified as liability instruments and are measured at fair value. Shares of conditionally redeemable Class A ordinary shares (including Class A ordinary shares that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) are classified as temporary equity. At all other times, shares of Class A ordinary shares are classified as shareholders’ equity. The Company’s Class A ordinary shares feature certain redemption rights that are considered to be outside of the Company’s control and subject to the occurrence respectively of uncertain future events. Accordingly, at September 30, 2021 and December 31, 2020, 17,250,000 shares of Class A ordinary shares subject to possible redemption are presented as temporary equity outside of the shareholders’ equity section of the Company’s balance sheet. Under ASC 480-10-S99, the Company has elected to recognize changes in the redemption value immediately as they occur and adjust the carrying value of the security to equal the redemption value at the end of the reporting period. This method would view the end of the reporting period as if it were also the redemption date of the security. Effective with the closing of the Initial Public Offering, the Company recognized the accretion from initial book value to redemption amount, which resulted in charges against additional paid-in
Income Taxes	Income Taxes ASC Topic 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not The Company is considered an exempted Cayman Islands company and is presently not subject to income taxes or income tax filing requirements in the Cayman Islands or the United States. As such, the Company’s tax provision was zero for the period presented. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months.
Net Income Per Ordinary Share	Net Income (Loss) Per Ordinary Share The Company complies with accounting and disclosure requirements of FASB ASC Topic 260, “Earnings Per Share.” The Company has two classes of shares, which are referred to as Class A ordinary shares and Class B ordinary shares. Income and losses are shared pro rata between the two classes of shares. Net income (loss) per ordinary share is calculated by dividing the net income (loss) by the weighted average shares of ordinary shares outstanding for the respective period. The calculation of diluted net income (loss) per ordinary share does not consider the effect of the warrants underlying the Units sold in the Initial Public Offering and the private placement warrants to purchase an aggregate of 9,383,333 The following table reflects presents a reconciliation of the nume r For the Three Months Ended For the Nine Months Ended For the Period From Class A Class B Class A Class B Class A Class B Basic and diluted net income (loss) per ordinary share: Numerator: Allocation of net income (loss) $ 2,594,414 $ 648,604 $ 3,182,663 $ 795,666 — $ (33,376 ) Denominator: Basic and diluted weighted average ordinary shares outstanding 17,250,000 4,312,500 17,250,000 4,312,500 — 3,750,000 Basic and diluted net income (loss) per ordinary share $ 0.15 $ 0.15 $ 0.18 $ 0.18 $ — $ (0.01 )
Recent Accounting Pronouncements	Recent Accounting Pronouncements In August 2020, the FASB issued Accounting Standards Update (“ASU”) No. 2020-06, 470-20) 815-40): 2020-06”), 2020-06 Management does not believe that any other recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Summary of Impact On The Revision On The Financial Statements	The table below presents the effect of the financial statement adjustments r e As of March 31, 2021 (unaudited) As Previously Adjustment As Restated Total assets $ 173,799,432 $ — $ 173,799,432 Total liabilities $ 16,692,190 $ — $ 16,692,190 Class A ordinary shares subject to redemption at $10.00 per share $ 152,107,240 $ 20,392,760 $ 172,500,000 Preference shares — — — Class A ordinary shares 204 (204 ) — Class B ordinary shares 431 — 431 Additional paid-in 5,316,870 (5,316,870 ) — Accumulated deficit (317,503 ) (15,075,686 ) (15,393,189 ) Total shareholders’ equity (deficit) $ 5,000,002 $ (20,392,760 ) $ (15,392,758 ) Total Liabilities, Class A Ordinary Shares Subject to Possible Redemption and Shareholders’ Equity (Deficit) $ 173,799,432 $ — $ 173,799,432 Shares of Class A ordinary shares subject to redemption 15,210,724 2,039,276 17,250,000 Shares of Class A ordinary shares 2,039,276 (2,039,276 ) — Three months ended March 31, 2021 (unaudited) Supplemental Disclosure of Noncash Financing Activities Change in value of Class A ordinary shares subject to possible redemption $ 1,785,080 $ (1,785,080 ) $ — As of June 30, 2021 (unaudited) As Previously Reported Adjustment As Restated Total assets $ 173,571,311 $ — $ 173,571,311 Total liabilities $ 17,513,830 $ — $ 17,513,830 Class A ordinary shares subject to redemption at $10.00 per share $ 151,057,480 $ 21,442,520 $ 172,500,000 Preference shares — — — Class A ordinary shares 214 (214 ) — Class B ordinary shares 431 — 431 Additional paid-in capital 6,366,620 (6,366,620 ) — Accumulated deficit (1,367,264 ) (15,075,686 ) (16,442,590 ) Total shareholders’ equity (deficit) $ 5,000,001 $ (21,442,520 ) $ (16,442,519 ) Total Liabilities, Class A Ordinary Shares Subject to Possible Redemption and Shareholders’ Equity (Deficit) $ 173,571,311 $ — $ 173,571,311 Shares of Class A ordinary shares subject to redemption 15,105,748 2,144,252 17,250,000 Shares of Class A ordinary shares 2,144,252 (2,144,252 ) — Six months ended June 30, 2021 (unaudited) Supplemental Disclosure of Noncash Financing Activities Change in value of Class A ordinary shares subject to possible redemption $ 735,320 $ (735,320 ) $ — Earnings Per Share As Reported Adjustment As Restated Three Months Ended March 31, 2021 (unaudited) Net income $ 1,785,072 $ — $ 1,785,072 Weighted average shares outstanding - Class A ordinary shares 17,250,000 — 17,250,000 Basic and diluted earnings per share - Class A ordinary shares $ — $ 0.08 $ 0.08 Weighted average shares outstanding - Class B ordinary shares 4,312,500 — 4,312,500 Basic and diluted earnings per share - Class B ordinary shares $ 0.41 $ (0.33 ) $ 0.08 Loss Per Share As Reported Adjustment As Restated Three Months Ended June 30, 2021 (unaudited) Net loss $ (1,049,761 ) $ — $ (1,049,761 ) Weighted average shares outstanding - Class A ordinary shares 17,250,000 — 17,250,000 Basic and diluted loss per share - Class A ordinary shares $ — $ (0.05 ) $ (0.05 ) Weighted average shares outstanding - Class B ordinary shares 4,312,500 — 4,312,500 Basic and diluted loss per share - Class B ordinary shares $ (0.24 ) $ 0.19 $ (0.05 ) Earnings Per Share As Reported Adjustment As Restated Six Months Ended June 30, 2021 (unaudited) Net income $ 735,311 $ — $ 735,311 Weighted average shares outstanding - Class A ordinary shares 17,250,000 — 17,250,000 Basic and diluted earnings per share - Class A ordinary shares $ — $ 0.03 $ 0.03 Weighted average shares outstanding - Class B ordinary shares 4,312,500 — 4,312,500 Basic and diluted earnings per share - Class B ordinary shares $ 0.17 $ (0.14 ) $ 0.03
Schedule of Basic and Diluted Net Income (loss) Per Share of Ordinary Share	The following table reflects presents a reconciliation of the nume r For the Three Months Ended For the Nine Months Ended For the Period From Class A Class B Class A Class B Class A Class B Basic and diluted net income (loss) per ordinary share: Numerator: Allocation of net income (loss) $ 2,594,414 $ 648,604 $ 3,182,663 $ 795,666 — $ (33,376 ) Denominator: Basic and diluted weighted average ordinary shares outstanding 17,250,000 4,312,500 17,250,000 4,312,500 — 3,750,000 Basic and diluted net income (loss) per ordinary share $ 0.15 $ 0.15 $ 0.18 $ 0.18 $ — $ (0.01 )

CLASS A ORDINARY SHARES SUBJE_2

CLASS A ORDINARY SHARES SUBJECT TO POSSIBLE REDEMPTION (Tables)	9 Months Ended
	Sep. 30, 2021
Temporary Equity Disclosure [Abstract]
Temporary Equity [Table Text Block]	Class A ordinary shares subject to possible redemption reflected on the condensed balance sheet is reconciled on the following table: Gross proceeds $ 172,500,000 Less: Fair value of Public Warrants at issuance (6,531,260 ) Offering costs allocated to Class A ordinary shares subject to possible redemption (9,769,025 ) Plus: Accretion on Class A ordinary shares subject to possible redemption amount 16,300,285 Class A ordinary shares subject to possible redemption $ 172,500,000

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Sep. 30, 2021
Fair Value Disclosures [Abstract]
Summary of assets and liabilities that are measured at fair value on a recurring basis	The following tables present information about the Company’s assets and liabilities that are measured at fair value on a recurring basis and indicate the fair value hierarchy of the valuation techniques that the Company utilized to determine such fair value. September 30, 2021 Description Quoted Prices in Active (Level 1) Significant Other (Level 2) Significant Other (Level 3) Assets: Investments held in Trust Account – U.S. Treasury Securities $ 172,521,754 $ — $ — Liabilities: Derivative warrant liabilities – $ 4,312,500 $ — $ — Derivative warrant liabilities – $ — $ 2,725,000 $ — December 31, 2020 Description Quoted Prices Markets (Level 1) Significant Observable (Level 2) Significant Unobservable (Level 3) Assets: Money market funds $ 172,500,227 $ — $ — Liabilities: Derivative warrant liabilities — $ — $ 12,234,170
Summary of fair value measurement inputs and valuation techniques	The following table provides quantitative information regarding Level 3 fair value measurements inputs at their measurement dates: As of Volatility 20.0 % Stock price $ 10.02 Expected life of the options to convert 5.84 Risk-free rate 0.48 % Dividend yield 0.0 %
Summary of fair value of the Level 3 derivative warrant liabilities	The change in the fair value of the Level 3 derivative warrant liabilities for the three and nine months ended September 30, 2021 is summarized as follows: Level 3 - Derivative warrant liabilities at December 31, 2020 $ 12,234,170 Change in fair value of derivative warrant liabilities (795,070 ) Transfer of Public Warrants out of level 3 (7,442,430 ) Level 3 - Derivative warrant liabilities at March 31, 2021 3,996,670 Change in fair value of derivative warrant liabilities 181,660 Level 3 - Derivative warrant liabilities at June 30, 2021 4,178,330 Transfer of Private Warrants out of level 3 (4,178,330 ) Level 3 - Derivative warrant liabilities at September 30, 2021 $ — As of September 30, 2021, the Company determined the fair value of the Private Placement Warrants by reference to the Public Warrants listed trading price which transferred the value from a Level 3 to a Level 2 liability. As the transfer of Private Placement Warrants to anyone who is not a permitted transferee would result in the Private Placement Warrants having substantially the same terms as the Public Warrant, the Company determined that the fair of each Private Placement Warrants is equivalent to that of each Public Warrant.

DESCRIPTION OF ORGANIZATION, _2

DESCRIPTION OF ORGANIZATION, BUSINESS OPERATIONS AND BASIS OF PRESENTATION - Additional Information (Detail) - USD ($)	Nov. 20, 2020	Sep. 30, 2021	Dec. 31, 2020
Proceeds from issuance of common stock	$ 172,500,000
Share redemption price per share	$ 10
Investments maturity period	185 days
Share price	$ 10	$ 10
Minimum net tangible assets required for business combination		$ 5,000,001
Percentage of threshold on redemption of public shares		15.00%
Percentage of shares redeemed on non completion of business combination		100.00%
Minimum period required for completion of business combination from the date of closing IPO		24 months
Maximum expected dissolution expense		$ 100,000
Operating bank accounts		373,000
Working capital		101,000
Working capital loan outstanding		$ 0	$ 0
IPO [Member]
Stock issued during period shares, new issues	17,250,000
Sale of stock price per share	$ 10
Gross proceeds from initial public offering	$ 172,500,000
Offering costs	10,200,000
Deferred underwriting commissions	$ 6,000,000
Over-Allotment Option [Member]
Stock issued during period shares, new issues	2,250,000
Private Placement [Member] | Private Placement Warrants [Member]
Class of warrants or rights number of warrants issued during the period	3,633,333	3,633,333
Class of warrants or rights exercise price of warrrant	$ 1.50	$ 1.50
Gross proceeds from issue of warrants	$ 5,500,000	$ 5,500,000
Sponsor [Member]
Proceeds from related party to meet expense		25,000
Proceeds from related party debt		$ 300,000
Minimum [Member]
Percentage of fair value of net assets held in trust account		80.00%
Minimum [Member] | Business Combination [Member]
Business acquisition, percentage of voting interests acquired		50.00%

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Summary of Impact On The Revision On The Financial Statements (Detail) - USD ($)	1 Months Ended	3 Months Ended			6 Months Ended	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2021	Sep. 30, 2021	Dec. 31, 2020	Sep. 10, 2020
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total Assets		$ 173,413,536	$ 173,571,311	$ 173,799,432	$ 173,571,311	$ 173,413,536	$ 174,042,155
Total liabilities		14,113,037	17,513,830	16,692,190	17,513,830	14,113,037	18,719,985
Class A ordinary share, $0.0001 par value; shares subject to possible redemption		172,500,000	172,500,000	172,500,000	172,500,000	172,500,000	172,500,000
Shareholders' equity (deficit)
Preferred stock - $0.0001 par value			0		0
Additional paid-in capital
Accumulated deficit		(13,199,932)	(16,442,590)	(15,393,189)	(16,442,590)	(13,199,932)	(17,178,261)
Total shareholders' deficit	$ (8,376)	(13,199,501)	(16,442,519)	(15,392,758)	(16,442,519)	(13,199,501)	(17,177,830)	$ 0
Total Liabilities, Class A Ordinary Shares Subject to Possible Redemption and Shareholders' Deficit		173,413,536	173,571,311	173,799,432	173,571,311	173,413,536	174,042,155
Cash Flow, Noncash Investing and Financing Activities Disclosure [Abstract]
Net Income (loss)	(33,376)	3,243,018	(1,049,761)	1,785,072	735,311	3,978,329
As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total Assets			173,571,311	173,799,432	173,571,311
Total liabilities			17,513,830	16,692,190	17,513,830
Class A ordinary share, $0.0001 par value; shares subject to possible redemption			151,057,480	152,107,240	151,057,480
Shareholders' equity (deficit)
Preferred stock - $0.0001 par value			0		0
Additional paid-in capital			6,366,620	5,316,870	6,366,620
Accumulated deficit			(1,367,264)	(317,503)	(1,367,264)
Total shareholders' deficit			5,000,001	5,000,002	5,000,001
Total Liabilities, Class A Ordinary Shares Subject to Possible Redemption and Shareholders' Deficit			173,571,311	173,799,432	173,571,311
Cash Flow, Noncash Investing and Financing Activities Disclosure [Abstract]
Change in value of Class A ordinary shares subject to possible redemption				1,785,080	735,320
Net Income (loss)			(1,049,761)	1,785,072	735,311
Adjustment
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total Assets			0		0
Total liabilities			0		0
Class A ordinary share, $0.0001 par value; shares subject to possible redemption			21,442,520	20,392,760	21,442,520
Shareholders' equity (deficit)
Preferred stock - $0.0001 par value			0		0
Additional paid-in capital			(6,366,620)	(5,316,870)	(6,366,620)
Accumulated deficit			(15,075,686)	(15,075,686)	(15,075,686)
Total shareholders' deficit			(21,442,520)	(20,392,760)	(21,442,520)
Cash Flow, Noncash Investing and Financing Activities Disclosure [Abstract]
Change in value of Class A ordinary shares subject to possible redemption				(1,785,080)	(735,320)
Common Class A [Member]
Shareholders' equity (deficit)
Common stock
Total shareholders' deficit	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	0
Shares of Class A ordinary shares subject to redemption		17,250,000	17,250,000	17,250,000	17,250,000	17,250,000	17,250,000
Shares of Class A ordinary shares		17,250,000				17,250,000	17,250,000
Cash Flow, Noncash Investing and Financing Activities Disclosure [Abstract]
Weighted average shares outstanding of basic and diluted	0	17,250,000	17,250,000	17,250,000	17,250,000	17,250,000
Basic and diluted net income (loss) per share	$ 0	$ 0.15	$ (0.05)	$ 0.08	$ 0.03	$ 0.18
Common Class A [Member] | As Previously Reported
Shareholders' equity (deficit)
Common stock			$ 214	$ 204	$ 214
Shares of Class A ordinary shares subject to redemption			15,105,748	15,210,724	15,105,748
Shares of Class A ordinary shares			2,144,252	2,039,276	2,144,252
Cash Flow, Noncash Investing and Financing Activities Disclosure [Abstract]
Weighted average shares outstanding of basic and diluted			17,250,000	17,250,000	17,250,000
Common Class A [Member] | Adjustment
Shareholders' equity (deficit)
Common stock			$ (214)	$ (204)	$ (214)
Shares of Class A ordinary shares subject to redemption			2,144,252	2,039,276	2,144,252
Shares of Class A ordinary shares			(2,144,252)	(2,039,276)	(2,144,252)
Cash Flow, Noncash Investing and Financing Activities Disclosure [Abstract]
Basic and diluted net income (loss) per share			$ (0.05)	$ 0.08	$ 0.03
Common Class B [Member]
Shareholders' equity (deficit)
Common stock		$ 431	$ 431	$ 431	$ 431	$ 431	$ 431
Total shareholders' deficit	$ 431	$ 431	$ 431	$ 431	$ 431	$ 431	$ 431	$ 0
Shares of Class A ordinary shares		4,312,500				4,312,500	4,312,500
Cash Flow, Noncash Investing and Financing Activities Disclosure [Abstract]
Weighted average shares outstanding of basic and diluted	3,750,000	4,312,500	4,312,500	4,312,500	4,312,500	4,312,500
Basic and diluted net income (loss) per share	$ (0.01)	$ 0.15	$ (0.05)	$ 0.08	$ 0.03	$ 0.18
Common Class B [Member] | As Previously Reported
Shareholders' equity (deficit)
Common stock			$ 431	$ 431	$ 431
Cash Flow, Noncash Investing and Financing Activities Disclosure [Abstract]
Weighted average shares outstanding of basic and diluted			4,312,500	4,312,500	4,312,500
Basic and diluted net income (loss) per share			$ (0.24)	$ 0.41	$ 0.17
Common Class B [Member] | Adjustment
Cash Flow, Noncash Investing and Financing Activities Disclosure [Abstract]
Basic and diluted net income (loss) per share			$ 0.19	$ (0.33)	$ (0.14)

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Summary of Impact On The Revision On The Financial Statements (Parenthetical) (Detail) - $ / shares	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020
Common Class A [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Temporary equity redemption price per share	$ 10	$ 10	$ 10	$ 10

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Additional Information (Detail) - USD ($)	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020
Cash equivalents	$ 0			$ 0
Unrecognized tax benefits	0			0
Unrecognized tax benefits, income tax penalities and interests accrued	0			$ 0
Cash, FDIC insured amount	250,000
Minimum net worth required for compliance	$ 5,000,001
Common Class A [Member]
Temporary equit, shares outstanding	17,250,000	17,250,000	17,250,000	17,250,000

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Summary of Net Income (loss) Per Share Ordinary Share (Detail) - USD ($)	1 Months Ended	3 Months Ended			6 Months Ended	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2021	Sep. 30, 2021
Common Class A [Member]
Numerator
Allocation of net income (loss)	$ 0	$ 2,594,414				$ 3,182,663
Denominator:
Basic and diluted weighted average shares outstanding	0	17,250,000	17,250,000	17,250,000	17,250,000	17,250,000
Basic and diluted net income (loss) per share	$ 0	$ 0.15	$ (0.05)	$ 0.08	$ 0.03	$ 0.18
Common Class B [Member]
Numerator
Allocation of net income (loss)	$ (33,376)	$ 648,604				$ 795,666
Denominator:
Basic and diluted weighted average shares outstanding	3,750,000	4,312,500	4,312,500	4,312,500	4,312,500	4,312,500
Basic and diluted net income (loss) per share	$ (0.01)	$ 0.15	$ (0.05)	$ 0.08	$ 0.03	$ 0.18

INITIAL PUBLIC OFFERING - Addit

INITIAL PUBLIC OFFERING - Additional Information (Detail) - USD ($)	Nov. 20, 2020	Sep. 30, 2021
Disclosure Of Initial Public Offering [Line Items]
Share price	$ 10	$ 10
Public Warrants [Member]
Disclosure Of Initial Public Offering [Line Items]
Class of warrants or rights exercise price of warrrant	$ 11.50
Common stock conversion basis	Each whole Public Warrant entitles the holder to purchase one Class A ordinary share at a price of $11.50 per share
Common Class A [Member]
Disclosure Of Initial Public Offering [Line Items]
Gross proceeds from initial public offering		$ 172,500,000
Share price	$ 0.001
Class of warrants or rights exercise price of warrrant		$ 11.50
Common stock conversion basis	Each Unit consists of one Class A ordinary share, par value $0.001 per share and one-third of one redeemable warrant (each, a “Public Warrant”).
IPO [Member]
Disclosure Of Initial Public Offering [Line Items]
Stock issued during period shares, new issues	17,250,000
Sale of stock price per share	$ 10
Gross proceeds from initial public offering	$ 172,500,000
Offering costs	10,200,000
Deferred underwriting commissions	$ 6,000,000
Over-Allotment Option [Member]
Disclosure Of Initial Public Offering [Line Items]
Stock issued during period shares, new issues	2,250,000

RELATED PARTY TRANSACTIONS - Ad

RELATED PARTY TRANSACTIONS - Additional Information (Detail) - USD ($)	Nov. 20, 2020	Sep. 17, 2020	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2021	Dec. 31, 2020
Related Party Transaction [Line Items]
Stock issued during the period value for services			$ 25,000
Share price	$ 10			$ 10	$ 10
Number of trading days					20 days
Accounts payable due to related party non current				$ 246,938	$ 246,938
Private Placement Warrants [Member] | Private Placement [Member]
Related Party Transaction [Line Items]
Class of warrants or rights number of warrants issued during the period	3,633,333				3,633,333
Class of warrants or rights exercise price of warrant	$ 1.50			$ 1.50	$ 1.50
Gross proceeds from issue of warrants	$ 5,500,000				$ 5,500,000
Class of warrants or rights lock in period					30 days
Common Class A [Member]
Related Party Transaction [Line Items]
Share price	$ 0.001
Common stock par or stated value per share				0.0001	$ 0.0001	$ 0.0001
Number of trading days					10 days
Class of warrants or rights exercise price of warrant				11.50	$ 11.50
Common Class B [Member]
Related Party Transaction [Line Items]
Stock issued during the period value for services			$ 431
Stock issued during the period shares for services			4,312,500
Common stock par or stated value per share				$ 0.0001	$ 0.0001	$ 0.0001
Sponsor [Member]
Related Party Transaction [Line Items]
Debt instrument face value		$ 300,000		$ 300,000	$ 300,000
Working capital loans convertible into warrants				$ 1,500,000	$ 1,500,000
Debt instrument conversion price per unit				$ 1.50	$ 1.50
Borrowings under working capital loans				$ 0	$ 0	$ 0
Sponsor [Member] | Advisory Services [Member]
Related Party Transaction [Line Items]
Expenses from transaction with related party				$ 247,000
Time within which the amount is payable to related party from the date of consummation of business combination				30 days
Accounts payable due to related party non current				$ 247,000	$ 247,000
Sponsor [Member] | Common Class B [Member]
Related Party Transaction [Line Items]
Stock issued during the period value for services		$ 25,000
Share price		$ 0.006
Stock issued during the period shares for services		4,312,500
Common stock par or stated value per share		$ 0.0001
Sponsor [Member] | Common Class B [Member] | One Hundred and Fifty Days After the Completion of Business Combination [Member]
Related Party Transaction [Line Items]
Share price		$ 12
Number of trading days		20 days
Number of trading days for determining the share price		30 days
Common stock shares lock in period		150 days

COMMITMENTS & CONTINGENCIES - A

COMMITMENTS & CONTINGENCIES - Additional Information (Detail) $ / shares in Units, $ in Millions	Sep. 30, 2021USD ($)$ / shares
IPO [Member]
Deferred underwriting discount per unit | $ / shares	$ 0.20
Deferred underwriting commission payable | $	$ 3.5
Over-Allotment Option [Member]
Deferred underwriting discount per unit | $ / shares	$ 0.35
Deferred underwriting commission payable | $	$ 6

DERIVATIVE WARRANT LIABILITIES

DERIVATIVE WARRANT LIABILITIES - Additional Information (Detail) - $ / shares	9 Months Ended
	Sep. 30, 2021	Nov. 20, 2020
Period within which registration shall be carried out with Securities Exchange Commission	20 days
Period within which registration shall be effecitive	60 days
Warrants expiration terms	5 years
Public shares, Price per share	$ 10	$ 10
Aggregate gross proceeds percentage to equity proceeds	60.00%
Number of days determining warrants exercise price	20 days
Notice of redemption, Terms	30 days
Warrant [Member]
Warrants , Exercise price per warrant	$ 11.50
Warrants, Exercise price percentage	115.00%
Warrant, Price per warrant	$ 0.10
Notice of redemption, Terms	30 days
Warrant [Member] | Share Price Equals Or Exceeds 10 USD [Member]
Warrants, Exercise price percentage	100.00%
Warrant [Member] | Share Price Equals Or Exceeds 18 USD [Member]
Warrants, Exercise price percentage	180.00%
Common Class A [Member]
Warrants , Exercise price per warrant	$ 11.50
Public shares, Price per share		0.001
Number of days determining warrants exercise price	10 days
Class A ordinary shares per warrant	0.361
Common Class A [Member] | Share Price Less Than 9.20 USD [Member]
Public shares, Price per share	$ 9.20
Common Class A [Member] | Share Price Below 9.20 USD [Member]
Public shares, Price per share	9.20
Common Class A [Member] | Share Price Equals Or Exceeds 10 USD [Member]
Public shares, Price per share	10
Common Class A [Member] | Share Price Equals Or Exceeds 10 USD [Member] | Share Price Triggering Warrant Redemption [Member]
Public shares, Price per share	10
Common Class A [Member] | Share Price Equals Or Exceeds 18 USD [Member]
Public shares, Price per share	18
Common Class A [Member] | Share Price Equals Or Exceeds 18 USD [Member] | Share Price Triggering Warrant Redemption [Member]
Public shares, Price per share	18
Common Class A [Member] | Share Price Less Than 18 USD [Member]
Public shares, Price per share	$ 18
Common Class A [Member] | Warrant [Member]
Number of days warrants including Class A shares cannot be transferred, assigned or sold	30 days
Public Warrants [Member]
Warrants, Outstanding	5,750,000
Period after which Public Warrants will become exercisable	30 days
Warrants , Exercise price per warrant		$ 11.50
Number of days determining warrants exercise price	30 days
Warrant, Price per warrant	$ 0.01
Notice of redemption, Terms	30 days
Number of consecutive trading days determining redemption of warrants	20 days
Public Warrants [Member] | IPO [Member]
Period after which Public Warrants will become exercisable	12 months
Private Placement Warrants [Member]
Warrants, Outstanding	3,633,333

CLASS A ORDINARY SHARES SUBJE_3

CLASS A ORDINARY SHARES SUBJECT TO POSSIBLE REDEMPTION - Additional Information (Detail) - Common Class A [Member] - $ / shares	9 Months Ended
	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020
Temporary Equity [Line Items]
Common Stock, Shares Authorized	300,000,000			300,000,000
Common Stock, No Par Value	$ 0.0001
Common Stock, Voting Rights	one vote
Temporary Equity, Shares Outstanding	17,250,000	17,250,000	17,250,000	17,250,000

CLASS A ORDINARY SHARES SUBJE_4

CLASS A ORDINARY SHARES SUBJECT TO POSSIBLE REDEMPTION - Summary of Temporary Equity (Detail) - USD ($)	1 Months Ended	3 Months Ended	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2021
Temporary Equity [Line Items]
Fair value of Public Warrants at issuance	$ 0	$ (3,753,330)	$ (5,196,670)
Common Class A [Member]
Temporary Equity [Line Items]
Gross proceeds			172,500,000
Fair value of Public Warrants at issuance			(6,531,260)
Offering costs allocated to Class A ordinary shares subject to possible redemption			(9,769,025)
Accretion on Class A ordinary shares subject to possible redemption amount			16,300,285
Class A ordinary shares subject to possible redemption		$ 172,500,000	$ 172,500,000

SHAREHOLDERS' DEFICIT - Additio

SHAREHOLDERS' DEFICIT - Additional Information (Detail) - $ / shares	Sep. 30, 2021	Dec. 31, 2020
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, threshold percentage on conversion of shares	20.00%
Common Class A [Member]
Common stock, shares authorized	300,000,000	300,000,000
Common stock par or stated value per share	$ 0.0001	$ 0.0001
Common stocks shares issued	17,250,000	17,250,000
Common stock, shares, outstanding	17,250,000	17,250,000
Common Class B [Member]
Common stock, shares authorized	30,000,000	30,000,000
Common stock par or stated value per share	$ 0.0001	$ 0.0001
Common stocks shares issued	4,312,500	4,312,500
Common stock, shares, outstanding	4,312,500	4,312,500

FAIR VALUE MEASUREMENTS - Addit

FAIR VALUE MEASUREMENTS - Additional Information (Detail) - USD ($)	1 Months Ended	3 Months Ended	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2021
Fair Value Disclosures [Abstract]
Change in fair value of derivative warrant liabilities	$ 0	$ 3,753,330	$ 5,196,670

FAIR VALUE MEASUREMENTS - Summa

FAIR VALUE MEASUREMENTS - Summary of Assets and Liabilities that are Measured at Fair Value on a Recurring Basis (Detail) - Fair Value, Recurring [Member] - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Quoted Prices in Active Markets (Level 1) [Member]
Assets:
Investments held in Trust Account – U.S. Treasury Securities	$ 172,521,754	$ 172,500,227
Quoted Prices in Active Markets (Level 1) [Member] | Public Warrants [Member]
Liabilities:
Derivative warrant liabilities	4,312,500
Significant Other Observable Inputs (Level 2) [Member] | Private Placement Warrants [Member]
Liabilities:
Derivative warrant liabilities	2,725,000
Significant Other Unobservable Inputs (Level 3) [Member]
Liabilities:
Derivative warrant liabilities		$ 12,234,170
Significant Other Unobservable Inputs (Level 3) [Member] | Private Placement Warrants [Member]
Liabilities:
Derivative warrant liabilities	$ 0

FAIR VALUE MEASUREMENTS - Sum_2

FAIR VALUE MEASUREMENTS - Summary of Fair Value Measurement Inputs and Valuation Techniques (Detail) - Fair Value, Inputs, Level 3 [Member]	Dec. 31, 2020
Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and rights outstanding, measurement input	20
Stock Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and rights outstanding, measurement input	10.02
Expected Life of the Options to Convert [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and rights outstanding, measurement input	5.84
Risk-free Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and rights outstanding, measurement input	0.48
Dividend Yield [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and rights outstanding, measurement input	0

FAIR VALUE MEASUREMENTS - Sum_3

FAIR VALUE MEASUREMENTS - Summary of Fair Value of the Level 3 Derivative Warrant Liabilities (Detail) - Warrant [Member] - USD ($)	3 Months Ended
	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Derivative warrant liabilities	$ 4,178,330	$ 3,996,670	$ 12,234,170
Change in fair value of derivative warrant liabilities		181,660	(795,070)
Transfer of Public Warrants out of level 3	(4,178,330)		(7,442,430)
Derivative warrant liabilities	$ 0	$ 4,178,330	$ 3,996,670