Finance Of America Companies (FOA) 10-Q/A 28 May 21 2020 Q3 Quarterly report (amended) Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2020	Nov. 12, 2020
Document Information [Line Items]
Document Type	10-Q/A
Amendment Flag	true
Amendment Description	As previously disclosed, on April 1, 2021, Finance of America Equity Capital LLC (“FoA”) and Replay Acquisition Corp. (“Replay”), a publicly traded special purpose acquisition company (“SPAC”), completed their previously announced business combination whereby Replay combined with FoA in a series of transactions (collectively, the “Business Combination”) that resulted in Finance of America Companies Inc. (the “Company”) becoming a publicly-traded company on the New York Stock Exchange. As a result of the Business Combination and by operation of Rule 12g-3(a) promulgated under the Securities Exchange Act of 1934, as amended, the Company became the successor issuer to Replay, and the Company is filing this Amendment No. 1 (this “Amendment”) to Replay’s Quarterly Report on Form 10-Q for the quarterly period ended September 30, 2020, originally filed with the Securities and Exchange Commission (the “SEC”) on November 12, 2020 (the “Original Filing” and, as amended by this Amendment, this “Report”), to restate Replay’s financial statements and related footnote disclosures for the quarter ended September 30, 2020. The Company separately amended Replay’s Annual Report on Form 10-K for the year ended December 31, 2020 on May 17, 2021, wherein it restated Replay’s financial statements and related footnote disclosures for the years ended December 31, 2020 and 2019, and the interim periods ended June 30, 2019, September 30, 2019, March 31, 2020, June 30, 2020 and September 30, 2020 (collectively, the “Affected Periods”).
Document Period End Date	Sep. 30, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q3
Entity Registrant Name	FINANCE OF AMERICA COMPANIES INC.
Entity Central Index Key	0001828937
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		35,937,500
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Interactive Data Current	Yes
Entity File Number	001-040308
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	85-3474065
Document Quarterly Report	true
Document Transition Report	false
Entity Address, Address Line One	909 Lake Carolyn Parkway
Entity Address, Address Line Two	Suite 1550
Entity Address, City or Town	Irving
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	75039
City Area Code	972
Local Phone Number	865-8114
Class A common stock
Document Information [Line Items]
Title of 12(b) Security	Class A Common Stock, par value $0.0001 per share
Trading Symbol	FOA
Security Exchange Name	NYSE
Warrant to purchase
Document Information [Line Items]
Title of 12(b) Security	Warrants to purchase shares of Class A Common Stock
Trading Symbol	FOA.WS
Security Exchange Name	NYSE

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018
Current assets:
Cash	$ 974,317			$ 1,589,795
Prepaid expenses	47,084			62,738
Total current assets	1,021,401			1,652,533
Investments held in Trust Account	293,255,540			292,054,158
Total assets	294,276,941			293,706,691
Current liabilities:
Accounts payable	371,225			86,595
Accrued expenses	414,571			8,860
Total current liabilities	785,796			95,455
Warrant liability	21,096,250			18,817,500
Deferred underwriting commissions	9,187,500			9,187,500
Total liabilities	31,069,546			28,100,455
Commitments and contingencies (Note 5)
Ordinary shares, $0.0001 par value; 28,750,000 shares subject to possible redemption at $10.00 per share at September 30, 2020 and December 31, 2019	287,500,000			287,500,000		$ 287,500,000
Shareholders' Equity:
Preference shares, $0.0001 par value; 2,000,000 shares authorized; none issued and outstanding
Ordinary shares, $0.0001 par value; 200,000,000 shares authorized; 7,187,500 shares issued and outstanding (excluding 28,750,000 shares subject to possible redemption) at September 30, 2020 and December 31, 2019	719			719
Accumulated deficit	(24,293,324)			(21,894,483)
Total shareholders' equity	(24,292,605)	$ (22,214,866)	$ (15,168,396)	(21,893,764)	$ (20,897,805)	$ (21,396,659)	$ 8,567	$ 22,306
Total Liabilities and Shareholders' Equity	$ 294,276,941			$ 293,706,691

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2020	Dec. 31, 2019	Apr. 08, 2019
Statement of Financial Position [Abstract]
Ordinary shares, par value (in dollars per share)	$ 0.0001	$ 0.0001
Shares subject to possible redemption	28,750,000	28,750,000
Temporary Equity, Redemption Price Per Share	$ 10	$ 10
Preference shares, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preference shares, shares authorized	2,000,000	2,000,000
Preference shares, shares issued	0	0
Preference shares, shares outstanding	0	0
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	7,187,500	7,187,500
Common stock, shares outstanding	7,187,500	7,187,500

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	1 Months Ended	3 Months Ended						9 Months Ended
	Apr. 30, 2019	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2020	Sep. 30, 2019
Income Statement [Abstract]
General and administrative expenses		$ 1,058,292			$ 111,750			$ 1,321,473	$ 245,980
Loss from operations		(1,058,292)			(111,750)			(1,321,473)	(245,980)
Issuance costs allocated to the public warrants	$ (648,239)								(648,239)
(Loss) gain on revaluation of warrant liability		(1,106,250)			(951,250)			(2,278,750)	2,666,250
Gain on marketable securities, dividends and interest held in Trust Account		86,803			1,561,854			1,201,382	3,322,448
Net (loss) income		$ (2,077,739)	$ (7,046,470)	$ 6,725,368	$ 498,854	$ 4,609,364	$ (13,739)	$ (2,398,841)	$ 5,094,479
Basic and diluted weighted average shares outstanding of Public Shares		28,750,000			28,750,000			28,750,000	28,750,000
Basic and diluted net (loss) income per share, Public Shares		$ (0.06)			$ 0.02			$ (0.06)	$ 0.35
Basic and diluted weighted average shares outstanding of Founder Shares		7,187,500			7,187,500			7,187,500	7,187,500
Basic and diluted net loss per share, Founder Shares		$ (0.06)			$ (0.03)			$ (0.10)	$ (0.70)

STATEMENTS OF CHANGES IN SHAREH

STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY - USD ($)	Total	Ordinary Shares	Additional Paid-In Capital	Accumulated Deficit
Balance at beginning of period at Dec. 31, 2018	$ 22,306	$ 719	$ 24,281	$ (2,694)
Balance at beginning of period (in shares) at Dec. 31, 2018		7,187,500
Increase (Decrease) in Stockholders' Equity
Net income (loss), as restated	(13,739)			(13,739)
Balance at end of period at Mar. 31, 2019	8,567	$ 719	24,281	(16,433)
Balance at end of period (in shares) at Mar. 31, 2019		7,187,500
Balance at beginning of period at Dec. 31, 2018	22,306	$ 719	24,281	(2,694)
Balance at beginning of period (in shares) at Dec. 31, 2018		7,187,500
Increase (Decrease) in Stockholders' Equity
Remeasurement of ordinary shares subject to possible redemption	(30,100,000)
Net income (loss), as restated	5,094,479
Balance at end of period at Sep. 30, 2019	(20,897,805)	$ 719		(20,898,524)
Balance at end of period (in shares) at Sep. 30, 2019		7,187,500
Balance at beginning of period at Mar. 31, 2019	8,567	$ 719	24,281	(16,433)
Balance at beginning of period (in shares) at Mar. 31, 2019		7,187,500
Increase (Decrease) in Stockholders' Equity
Proceeds from sale of private warrants in excess of fair value, as restated	775,000		775,000
Remeasurement of ordinary shares subject to possible redemption	(26,789,590)		$ (799,281)	(25,990,309)
Net income (loss), as restated	4,609,364			4,609,364
Balance at end of period at Jun. 30, 2019	(21,396,659)	$ 719		(21,397,378)
Balance at end of period (in shares) at Jun. 30, 2019		7,187,500
Increase (Decrease) in Stockholders' Equity
Net income (loss), as restated	498,854			498,854
Balance at end of period at Sep. 30, 2019	(20,897,805)	$ 719		(20,898,524)
Balance at end of period (in shares) at Sep. 30, 2019		7,187,500
Balance at beginning of period at Dec. 31, 2019	(21,893,764)	$ 719		(21,894,483)
Balance at beginning of period (in shares) at Dec. 31, 2019		7,187,500
Increase (Decrease) in Stockholders' Equity
Net income (loss), as restated	6,725,368			6,725,368
Balance at end of period at Mar. 31, 2020	(15,168,396)	$ 719		(15,169,115)
Balance at end of period (in shares) at Mar. 31, 2020		7,187,500
Balance at beginning of period at Dec. 31, 2019	(21,893,764)	$ 719		(21,894,483)
Balance at beginning of period (in shares) at Dec. 31, 2019		7,187,500
Increase (Decrease) in Stockholders' Equity
Net income (loss), as restated	(2,398,841)
Balance at end of period at Sep. 30, 2020	(24,292,605)	$ 719		(24,293,324)
Balance at end of period (in shares) at Sep. 30, 2020		7,187,500
Balance at beginning of period at Mar. 31, 2020	(15,168,396)	$ 719		(15,169,115)
Balance at beginning of period (in shares) at Mar. 31, 2020		7,187,500
Increase (Decrease) in Stockholders' Equity
Net income (loss), as restated	(7,046,470)			(7,046,470)
Balance at end of period at Jun. 30, 2020	(22,214,866)	$ 719		(22,215,585)
Balance at end of period (in shares) at Jun. 30, 2020		7,187,500
Increase (Decrease) in Stockholders' Equity
Net income (loss), as restated	(2,077,739)			(2,077,739)
Balance at end of period at Sep. 30, 2020	$ (24,292,605)	$ 719		$ (24,293,324)
Balance at end of period (in shares) at Sep. 30, 2020		7,187,500

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Cash Flows from Operating Activities:
Net (loss) income	$ (2,398,841)	$ 5,094,479
Adjustments to reconcile net (loss) income to net cash used in operating activities:
General and administrative expenses paid by related party	0	2,206
Gain on marketable securities, dividends and interest held in Trust Account	(1,201,382)	(3,322,448)
Loss (gain) on revaluation of warrant liability	2,278,750	(2,666,250)
Changes in operating assets and liabilities:
Prepaid expenses	15,654	(101,988)
Accounts payable	284,630	79,620
Accrued expenses	405,711	(87,694)
Net cash used in operating activities	(615,478)	(1,002,075)
Cash Flows from Investing Activities:
Cash deposited in Trust Account		(287,500,000)
Net cash used in investing activities		(287,500,000)
Cash Flows from Financing Activities:
Proceeds from note payable to related party		250,000
Repayment of note payable and advances from related party		(252,206)
Proceeds received from initial public offering		287,500,000
Proceeds from private placement		7,750,000
Offering costs paid		(5,151,990)
Net cash provided by financing activities		290,095,804
Net change in cash	(615,478)	1,593,729
Cash - beginning of period	1,589,795	25,000
Cash - end of period	974,317	1,618,729
Supplemental disclosure of noncash activities:
Offering costs included in accrued expenses	0	85,000
Offering costs included in accounts payable	$ 0	2,600
Remeasurement of ordinary shares subject to possible redemption		26,789,590
Deferred underwritting commissions		$ 9,187,500

Description of Organization and

Description of Organization and Business Operations	9 Months Ended
	Sep. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Organization and Business Operations	Note 1—Description of Organization and Business Operations Replay Acquisition Corp. (the “Company”) was incorporated as a Cayman Islands exempted company on November 6, 2018. The Company was formed for the purpose of effecting a merger, amalgamation, share exchange, asset acquisition, share purchase, reorganization or similar business combination with one or more businesses (the “Business Combination”). Although the Company is not limited to a particular business, industry or geographical location for purposes of consummating a Business Combination, the Company intends to focus its search for a target in Argentina and/or Brazil focused on industries that the Company believes have favorable prospects and a high likelihood of generating strong risk-adjusted returns for its shareholders. These industries include, but are not limited to, the consumer, telecommunications and technology, energy, financial services and real estate sectors. The Company is an emerging growth company and, as such, the Company is subject to all of the risks associated with emerging growth companies. As of September 30, 2020, the Company had not commenced any operations. All activity for the period from November 6, 2018 (inception) through September 30, 2020 relates to the Company’s formation, the Company’s initial public offering (the “Initial Public Offering”) described below, and since the Initial Public Offering, the search for a potential target. The Company will not generate any operating revenues until after the completion of its initial Business Combination, at the earliest. The Company will generate non-operating The Company’s sponsor is Replay Sponsor, LLC, a Delaware limited liability company (the “Sponsor”). The Company’s ability to commence operations is contingent upon obtaining adequate financial resources. The registration statement for the Company’s Initial Public Offering was declared effective on April 3, 2019. On April 8, 2019, the Company consummated its Initial Public Offering of 28,750,000 units (“Units”), including the issuance of 3,750,000 Units as a result of the underwriters’ full exercise of their over-allotment option, at $10.00 per Unit, generating gross proceeds of $287.5 million, and incurring offering costs of approximately $15.0 million, inclusive of approximately $9.2 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 7,750,000 warrants (each, a “Private Placement Warrant” and collectively, the “Private Placement Warrants”) at a price of $1.00 per Private Placement Warrant to the Sponsor, generating gross proceeds of $7.75 million (Note 4). On August 15, 2019, the Company received a written notice (the “Notice”) from the staff of NYSE Regulation of the New York Stock Exchange (“NYSE”) indicating that the Company is not currently in compliance with Section 802.01B of the NYSE Listed Company Manual (the “Manual”), which requires the Company to maintain a minimum of 300 public shareholders on a continuous basis. Pursuant to the Notice, the Company was subject to the procedures set forth in Sections 801 and 802 of the Manual. The Company submitted a business plan that demonstrates how the Company expects to return to compliance with the minimum public shareholders requirement within 18 months of receipt of the Notice. The Company anticipates that it will satisfy this listing requirement within such time period once it consummates an initial Business Combination. On October 24, 2019, the Company was notified by the staff of NYSE Regulation that the NYSE’s Listings Operations Committee has agreed to accept the Company’s business plan. The Company will be subject to quarterly monitoring for compliance with such plan. The Company’s ordinary shares, warrants and Units, which trade under the symbols “RPLA,” “RPLA WS” and “RPLA.U,” respectively, will continue to be listed and traded on the NYSE during the cure period, subject to the Company’s compliance with the NYSE’s other applicable continued listing standards, and will bear the indicator “.BC” on the consolidated tape to indicate noncompliance with the NYSE’s continued listing standards. Trust Account Upon the closing of the Initial Public Offering and Private Placement, $287.5 million ($10.00 per Unit) of the net proceeds of the sale of the Units in the Initial Public Offering and the Private Placement was placed in a trust account (the “Trust Account”), located in the United States at J.P. Morgan Chase Bank, N.A., with Continental Stock Transfer & Trust Company acting as trustee, and invested only in U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act 1940, as amended (the “Investment Company Act”), with a maturity of 180 days or less or in any open-ended investment company that holds itself out as a money market fund selected by the Company meeting the conditions of paragraphs (d)(2), (d)(3) and (d)(4) of Rule 2a-7 Initial Business Combination 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 (excluding the deferred underwriting commissions and taxes payable on income earned on the Trust Account) at the time of the agreement to enter into the initial Business Combination. However, the Company will only complete a Business Combination if the post-transaction company owns or acquires 50% or more of the outstanding voting securities of the target or otherwise acquires a controlling interest in the target sufficient for it not to be required to register as an investment company under the Investment Company Act. The Company will provide its holders (the “Public Shareholders”) of its ordinary shares, par value $0.0001 per share, sold in the Initial Public Offering (the “Public Shares”), with the opportunity to redeem all or a portion of their Public Shares upon the completion of a Business Combination either (i) in connection with a shareholder meeting called to approve the Business Combination or (ii) by means of a tender offer. The decision as to whether the Company will seek shareholder approval of a Business Combination or conduct a tender offer will be made by the Company, solely in its discretion. The Public Shareholders will be entitled to redeem their Public Shares for a pro rata portion of the amount then in the Trust Account (initially anticipated to be $10.00 per Public Share). The per-share Distinguishing Liabilities from Equity (“ASC 480”). In such case, the Company will proceed with a Business Combination if the Company has net tangible assets of at least $5,000,001 upon such consummation of a Business Combination and a majority of the shares voted are voted in favor of the Business Combination. If a shareholder vote is not required by law and the Company does not decide to hold a shareholder vote for business or other legal reasons, the Company will, pursuant to its Amended and Restated Memorandum and Articles of Association (the “Amended and Restated Memorandum and Articles of Association”), conduct the redemptions pursuant to the tender offer rules of the U.S. Securities and Exchange Commission (“SEC”) and file tender offer documents with the SEC prior to completing a Business Combination. If, however, shareholder approval of the transactions is required by law, or the Company decides to obtain shareholder approval for business or legal reasons, the Company will offer to redeem shares in conjunction with a proxy solicitation pursuant to the proxy rules and not pursuant to the tender offer rules. Additionally, each Public Shareholder may elect to redeem 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 provide that a Public Shareholder, together with any affiliate of such shareholder or any other person with whom such shareholder is acting in concert or as a “group” (as defined 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 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 redeem 100% of its Public Shares if the Company does not complete a Business Combination within 24 months from the closing of the Initial Public Offering, or April 8, 2021, (the “Combination Period”) or (b) with respect to any other provision relating to shareholders’ rights or pre-initial If the Company is unable to complete a Business Combination within the Combination Period, the Company will (1) cease all operations except for the purpose of winding up, (2) as promptly as reasonably possible but no more than 10 business days thereafter, subject to lawfully available funds therefor, redeem the Public Shares, at a per-share The initial shareholders 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 should 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 their deferred underwriting commissions (see Note 5) held in the Trust Account in the event the Company does not complete a Business Combination within the Combination Period and, in such event, such 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 less than the $10.00 per share initially held in the Trust Account. In order to protect the amounts held in the Trust Account, the Sponsor agreed to be liable to the Company if and to the extent any claims by a third party (other than the Company’s independent auditors) for services rendered or products sold to the Company, or a prospective target business with which the Company has discussed entering into a transaction agreement, reduce the amount of funds in the Trust Account below (1) $10.00 per Public Share or (2) such lesser amount per Public Share held in the Trust Account as of the date of the liquidation of the Trust Account due to reductions in the value of the trust assets, in each case net of the interest which may be withdrawn to pay taxes. 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 (other than the Company’s independent auditors), prospective target businesses or other entities with which the Company does business, execute agreements with the Company waiving any right, title, interest or claim of any kind in or to monies held in the Trust Account. Going Concern Consideration As of September 30, 2020, the Company had approximately $1.02 million outside of the Trust Account, approximately $5.8 million of investment income available in the Trust Account to pay for tax obligations (less up to $100,000 of interest to pay dissolution expenses), and working capital of approximately $236,000. Through September 30, 2020, the Company’s liquidity needs have been satisfied through receipt of a $25,000 capital contribution from the Sponsor in exchange for the issuance of the Founder Shares (Note 4) to the Sponsor, $250,000 in note payable to the Sponsor and approximately $2,000 of general and administrative expenses paid by a related party on behalf of the Company. Subsequent to the consummation of the Initial Public Offering, the Company received the net proceeds from the consummation of the Private Placement not held in the Trust Account of $2.0 million. The Company fully repaid the note and the advances to the Sponsor and the related party in May 2019. 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 Working Capital Loans (Note 4). Except for the foregoing, the terms of such Working Capital Loans, if any, have not been determined and no written agreements exist with respect to such loans. The Working Capital Loans would either be repaid upon consummation of a Business Combination, without interest, or, at the lender’s discretion, up to $1.5 million of such Working Capital Loans may be convertible into warrants at a price of $1.00 per warrant. The warrants would be identical to the Private Placement Warrants. To date, the Company has no borrowings under the Working Capital Loans. On January 30, 2020, the World Health Organization (“WHO”) announced a global health emergency because of a new strain of coronavirus (COVID-19). COVID-19 “COVID-19 COVID-19 COVID-19 COVID-19 COVID-19 COVID-19 In connection with the Company’s assessment of going concern considerations in accordance with FASB Accounting Standards Update 2014-15, Restatement of Previously Issued Financial Statements The Company has restated its unaudited financial statements as of September 30, 2020 and December 31, 2019, as well as the unaudited financial statements for the three and nine month periods ended September 30, 2020 and 2019, to correct misstatements in those prior periods primarily related to misstatements identified in improperly applying accounting guidance on certain warrants, recognizing them as equity instead of a warrant liability, under the guidance of ASC 815-40, Contracts in Entity’s Own Equity See Note 8 - Restatement of Previously Issued Financial Statements for additional information regarding the errors identified and the restatement adjustments made to the financial statements.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2020
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2—Summary of Significant Accounting Policies Basis of Presentation The accompanying unaudited 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 financial statements should be read in conjunction with the audited financial statements and notes thereto included on Form 10-K/A Emerging Growth Company Section 102(b)(1) of the Jumpstart Our Business Startups Act of 2012 (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 Concentrations of Credit Risk Financial instruments that potentially subject the Company to credit risk consist principally of cash and investments held in the Trust Account. Cash is maintained in accounts with financial institutions, which, at times may exceed the Federal depository insurance coverage of $250,000. The Company has not experienced losses on its cash accounts and management believes, based upon the quality of the financial institutions, that the credit risk with regard to these deposits is not significant. The Company’s investments held in the Trust Account consists entirely of U.S. government securities with an original maturity of 180 days or less. 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. Investments Held in Trust Account The Company’s portfolio of investments held in the Trust Account are comprised solely of U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act, with a maturity of 180 days or less, classified as trading securities. Trading securities are presented on the Balance Sheets at fair value at the end of each reporting period. Gains and losses resulting from the change in fair value of these securities is included in gain on marketable securities, dividends and interest held in the Trust Account in the accompanying Statements of Operations. The fair value for trading securities is determined using quoted market prices in active markets. Warrant Liability The Company accounts for warrants for the Company’s ordinary shares as liabilities at fair value on the Balance Sheets because the warrants do not meet the criteria for classification within equity. Offering costs were allocated to the Ordinary Shares and Public Warrants, and the amounts allocated to the Public Warrants were expensed immediately. The warrants are subject to remeasurement at each balance sheet date and any change in fair value is recognized in the Statements of Operations. The Company will continue to adjust the liability for changes in fair value until the earlier of the exercise or expiration of the Warrants. At that time, the portion of the warrant liability related to the Warrants will be reclassified to additional paid-in capital. Fair Value Measurements ASC 820, Fair Value Measurement The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). These tiers include: • Level 1, defined as observable inputs such as quoted prices for identical instruments in active markets; • Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and • Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. ASC 825, Financial Instruments Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Offering Costs Associated with the Initial Public Offering Offering costs incurred in connection with preparation of the Initial Public Offering, of approximately $15.1 million consisted principally of underwriter discounts of $14.4 million (including $9.2 million of which payment is deferred) and approximately $638,000 of professional, printing, filing, regulatory and other costs. These expenses, together with the underwriting discounts and commissions, were allocated to the ordinary shares and the public warrants. Amounts allocated to the ordinary shares were recognized as a reduction to the ordinary shares carrying value, and the amounts allocated to the public warrants were expensed immediately. Ordinary Shares Subject to Possible Redemption The Company accounts for its ordinary shares subject to possible redemption in accordance with the guidance in ASC 840. Ordinary shares subject to mandatory redemption (if any) are classified as liability instruments and are measured at redemption value. Conditionally redeemable ordinary shares (including ordinary shares that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) are classified as temporary equity. At all other times, ordinary shares are classified as shareholders’ equity. The Company’s ordinary shares feature certain redemption rights that are considered to be outside of the Company’s control and subject to the occurrence of uncertain future events. Accordingly, at September 30, 2020 and December 31, 2019, 28,750,000 ordinary shares subject to possible redemption are presented as temporary equity outside of the shareholders’ equity section of the Company’s Balance Sheets. The ordinary shares subject to possible redemption are subject to the subsequent measurement guidance in ASC 480. Under such guidance, the Company must subsequently measure the shares to their redemption amount because, as a result of the allocation of net proceeds to the Public Warrants, the initial carrying amount of the Ordinary Shares is less than $10.00 per share. In accordance with the guidance, the Company has elected to measure the Ordinary Shares subject to possible redemption to their redemption amount (i.e., $10.00 per share) immediately as if the end of the first reporting period after the IPO, June 30, 2019, was the redemption date. Net Income (Loss) Per Ordinary Share The Company complies with accounting and disclosure requirements of FASB ASC Topic 260, Earnings Per Share. For the nine months ended September 30, 2020, basic and diluted net loss per share of Public Shares were calculated by dividing 80% of the total loss allocable to all shares, of approximately $3.6 million, by 28,750,000, the weighted average number of Public Shares outstanding for the period. For the nine months ended September 30, 2020, basic and diluted net loss per share of Founder Shares were calculated by dividing 20% of the total loss allocable to all shares, of approximately $3.6 million, by 7,187,500, the weighted average number of Founder Shares outstanding for the period. For the nine months ended September 30, 2019, basic and diluted net loss per share of Public Shares were calculated by dividing 80% of the total loss allocable to all shares of approximately $25.0 million, plus the remeasurement of the ordinary shares subject to possible redemption, of approximately $30.1 million, by 28,750,000, the weighted average number of Public Shares outstanding for the period. For the nine months ended September 30, 2019, basic and diluted net loss per share of Founder Shares were calculated by dividing 20% of the total loss allocable to all shares of approximately $25.0 million, by 7,187,500, the weighted average number of Founder Shares outstanding for the period. For the three months ended September 30, 2020, basic and diluted net loss per share of Public Shares were calculated by dividing 80% of the total loss allocable to all shares, of approximately $2.2 million, by 28,750,000, the weighted average number of Public Shares outstanding for the period. For the three months ended September 30, 2020, basic and diluted net loss per share of Founder Shares were calculated by dividing 20% of the total loss allocable to all shares of approximately $2.2 million, by 7,187,500, the weighted average number of Founder Shares outstanding for the period. For the three months ended September 30, 2019, basic and diluted net income per share of Public Shares were calculated by dividing 80% of the total loss allocable to all shares, of approximately $1.1 million, by 28,750,000, the weighted average number of Public Shares outstanding for the period. For the three months ended September 30, 2019, basic and diluted net loss per share of Founder Shares were calculated by dividing 20% of the total loss allocable to all shares, of approximately $1.1 million, by 7,187,500, the weighted average number of Founder Shares outstanding for the period. At September 30, 2020 and September 30, 2019, we did not have any dilutive securities and other contracts that could, potentially, be exercised or converted into ordinary shares and then share in our earnings. As a result, diluted loss per share is the same as basic loss per share for the periods presented. Income Taxes FASB ASC 740, Income Taxes There is currently no taxation imposed on income by the Government of the Cayman Islands. In accordance with Cayman income tax regulations, income taxes are not levied on the Company. Consequently, income taxes are not reflected in the Company’s financial statements. Risks and Uncertainties Management continues to evaluate the impact of the COVID-19 pandemic on the industry and has concluded that while it is reasonably possible that the virus could have a negative effect on the Company’s financial position, results of its operations and/or search for a target company, the specific impact is not readily determinable as of the date of these unaudited financial statements. The unaudited financial statements do not include any adjustments that might result from the outcome of this uncertainty. Recent Accounting Pronouncements Management does not believe that any 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, 2020
Public Offering [Abstract]
Initial Public Offering	Note 3—Initial Public Offering On April 8, 2019, the Company sold 28,750,000 Units, including the issuance of 3,750,000 Units as a result of the underwriters’ full exercise of their over-allotment option, at a purchase price of $10.00 per Unit in the Initial Public Offering. Of these, an aggregate of 2,500,000 Units in the Initial Public Offering (“Affiliate Units”) were purchased by certain affiliates of the Sponsor for gross proceeds of $25.0 million. Each Unit consists of one ordinary share and one-half

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2020
Related Party Transactions [Abstract]
Related Party Transactions	Note 4—Related Party Transactions Founder Shares and Private Placement Warrants In December 2018, the Sponsor purchased 7,187,500 ordinary shares, par value $0.0001 per share (the “Founder Shares”), for an aggregate price of $25,000. In March 2019, the Sponsor transferred to the Company’s independent directors an aggregate of 90,000 Founder Shares for an aggregate purchase price of $313. The Sponsor agreed to forfeit up to 937,500 Founder Shares to the extent that the over-allotment option was not exercised in full by the underwriters. The forfeiture was to be adjusted to the extent that the over-allotment option was not exercised in full by the underwriters so that the Founder Shares would represent 20.0% of the Company’s issued and outstanding shares after the Initial Public Offering. On April 5, 2019, the underwriters fully exercised their over-allotment option which closed simultaneously with the Initial Public Offering; thus, the 937,500 Founder Shares were no longer subject to forfeiture. 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 or (B) subsequent to the initial Business Combination, (x) if the last reported sale price of the ordinary shares equals or exceeds $12.00 per share (as adjusted for share splits, share dividends, rights issuances, subdivisions, reorganizations, recapitalizations and the like) for any 20 trading days within any 30-trading Simultaneously with the closing of the Initial Public Offering on April 8, 2019, the Company sold 7,750,000 Private Placement Warrants to the Sponsor at a price of $1.00 per Private Placement Warrant, generating gross proceeds of $7.75 million. Each Private Placement Warrant is exercisable for one ordinary share at a price of $11.50 per share. The Private Placement Warrants have been accounted for as liabilities, with an initial fair value of $6,975,000. The difference between the proceeds received and the fair value was recognized as a capital contribution in additional paid-in capital on the Statements of Changes in Shareholders’ Equity. A portion of the net 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 Private Placement Warrants will be non-redeemable 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. PIPE Agreements Concurrently with the execution of the Transaction Agreement, the Company entered into the Replay PIPE Agreements (as defined below) with various investors, including an affiliate of the Sponsor, pursuant to which such investors agreed to purchase ordinary shares (which ordinary shares will be converted into Replay LLC Units pursuant to the Domestication and then will be converted into the right to receive shares of Class A Common Stock pursuant to the Replay Merger (as defined below)). In the aggregate, the PIPE Investors (as defined below) have committed to purchase $250.0 million of PIPE Shares (as defined below), at a purchase price of $10.00 per PIPE Share, including $10.0 million of PIPE Shares to be purchased by an affiliate of the Sponsor. Related Party Loans On December 1, 2018, the Sponsor agreed to loan the Company an aggregate of up to $250,000 to cover expenses related to the Initial Public Offering pursuant to a promissory note (the “Note”). This loan was non-interest In addition to the Note, the Company borrowed approximately $2,000 from a related party for general and administrative expenses. The Company repaid this amount on May 7, 2019. In addition, in order to finance transaction costs in connection with a Business Combination, the Sponsor or an affiliate of the Sponsor, or certain of the Company’s officers and directors may, but are not obligated to, loan the Company funds as may be required (“Working Capital Loans”). If the Company completes a Business Combination, the Company would repay the Working Capital Loans out of the proceeds of the Trust Account released to the Company. Otherwise, the Working Capital Loans would be repaid only out of funds held outside the Trust Account. In the event that a Business Combination does not close, the Company may use a portion of proceeds held outside the Trust Account to repay the Working Capital Loans but no proceeds held in the Trust Account would be used to repay the Working Capital Loans. Except for the foregoing, the terms of such Working Capital Loans, if any, have not been determined and no written agreements exist with respect to such loans. The Working Capital Loans would either be repaid upon consummation of a Business Combination, without interest, or, at the lender’s discretion, up to $1.5 million of such Working Capital Loans may be convertible into warrants at a price of $1.00 per warrant. The warrants would be identical to the Private Placement Warrants. To date, the Company had no borrowings under the Working Capital Loans. Reimbursement The Sponsor, officers and directors, or any of their respective affiliates, will be reimbursed for any out-of-pocket out-of-pocket

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 5—Commitments and Contingencies Registration Rights The holders of Founder Shares, Private Placement Warrants and warrants that may be issued upon conversion of Working Capital Loans, if any, and any ordinary shares underlying such securities, are entitled to registration rights pursuant to a Registration Rights Agreement entered into on April 3, 2019. These holders will be entitled to certain demand and “piggyback” registration rights. However, the Registration Rights Agreement provides that the Company will not permit any registration statement filed under the Securities Act to become effective until the termination of the applicable lock-up Underwriting Agreement The Company granted the underwriters a 45-day Except on the Affiliate Units, the underwriters were entitled to an underwriting discount of $0.20 per Unit, or $5.25 million in the aggregate, paid upon the closing of the Initial Public Offering. In addition, $0.35 per Unit, or approximately $9.19 million in the aggregate will be payable to the underwriters for deferred underwriting commissions. The deferred fee will become payable to the underwriters from the amounts held in the Trust Account solely in the event that the Company completes a Business Combination, subject to the terms of the underwriting agreement.

Shareholders' Equity

Shareholders' Equity	9 Months Ended
	Sep. 30, 2020
Equity [Abstract]
Shareholders' Equity	Note 6—Shareholders’ Equity Ordinary Shares Preference Shares Warrants The Public Warrants will expire five years after the completion of a Business Combination or earlier upon redemption or liquidation. 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 will not be transferable, assignable or salable until 30 days after the completion of a Business Combination, subject to certain limited exceptions. Additionally, the Private Placement Warrants will be non-redeemable The Company may call the Public Warrants for redemption (except with respect to the Private Placement Warrants): • in whole and not in part; • at a price of $0.01 per warrant; • upon a minimum of 30 days’ prior written notice of redemption; and • if, and only if, the last reported closing price of the ordinary shares equals or exceeds $18.00 per share for any 20 trading days within a 30-trading If the Company calls the Public Warrants for redemption, management will have the option to require all holders that wish to exercise the Public Warrants to do so on a “cashless basis,” as described in the warrant agreement. The exercise price and number of ordinary shares issuable upon exercise of the warrants may be adjusted in certain circumstances including in the event of a share dividend, recapitalization, reorganization, merger or consolidation. In addition, if (x) the Company issues additional ordinary shares or equity-linked securities for capital raising purposes in connection with the closing of its initial Business Combination at an issue price or effective issue price of less than $9.20 per ordinary share (with such issue price or effective issue price to be determined in good faith by the Company’s board of directors and, in the case of any such issuance to the Sponsor or its affiliates, without taking into account any Founder Shares held by the Sponsor or such affiliates, as applicable, prior to such issuance) (the “Newly Issued Price”), (y) the aggregate gross proceeds from such issuances represent more than 60% of the total equity proceeds, and interest thereon, available for the funding of the Company’s initial Business Combination on the date of the consummation of such initial Business Combination (net of redemptions), and (z) the volume weighted average trading price of the Company’s ordinary shares during the 20 trading day period starting on the trading day prior to the day on which the Company consummates its initial Business Combination (such price, the “Market Value”) is below $9.20 per share, the exercise price of the warrants will be adjusted (to the nearest cent) to be equal to 115% of the higher of the Market Value and the Newly Issued Price and the $18.00 per share redemption trigger price described above will be adjusted (to the nearest cent) to be equal to 180% of the higher of the Market Value and the Newly Issued Price. Additionally, in no event will the Company be required to net cash settle the warrant shares. If the Company is unable to complete a Business Combination within the Combination Period and the Company liquidates the funds held in the Trust Account, holders of warrants will not receive any of such funds with respect to their warrants, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with the respect to such warrants. Accordingly, the warrants may expire worthless. The Company accounts for the Public Warrants and Private Placement Warrants as liabilities in accordance with the guidance contained in ASC 815-40, Derivatives and Hedging — Contracts in Entity’s Own Equity Additionally, certain adjustments to the settlement amount of the Private Placement Warrants are based on a variable that is not an input to the fair value of a “fixed-for-fixed” option as defined under ASC 815-40, and thus the Private Placement Warrants are not considered indexed to the Company’s own stock and not eligible for an exception from derivative accounting. The Company recorded a derivative liability upon the issuance of the warrants. Accordingly, the Company classified each warrant as a liability at its fair value. The Public Warrants were allocated a portion of the proceeds from the issuance of the Units equal to its fair value determined by the Monte Carlo simulation. The warrant liability is subject to re-measurement at each balance sheet date. With each such re-measurement, the warrant liability will be adjusted to fair value, with the change in fair value recognized in the Company’s Statements of Operations. The Company will reassess the classification of the warrants at each balance sheet date. If the classification changes as a result of events during the period, the warrants will be reclassified as of the date of the event that causes the reclassification.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2020
Fair Value Disclosures [Abstract]
Fair Value Measurements	Note 7 — Fair Value Measurements The following tables present information about the Company’s financial assets that are measured at fair value on a recurring basis as of September 30, 2020 and December 31, 2019 by level within the fair value hierarchy: September 30, 2020 Description Quoted Significant Significant Assets: Investments held in Trust Account $ 293,255,540 $ — $ — Liabilities: Warrants $ — $ 21,096,250 $ — December 31, 2019 Description Quoted Significant (Level 2) Significant Assets: Investments held in Trust Account $ 292,054,158 $ — $ — Liabilities: Warrants $ — $ 18,817,500 $ — The Company has determined that the Warrants are subject to treatment as a liability. As the transfer of the Private Placement Warrants to anyone other than the purchasers or their permitted transferees would result in the Private Placement Warrants having substantially the same terms as the Public Warrants issued in the Offering. The Company has determined that the fair value of each Warrant issued as part of the Private Placement Warrants is the same as that of a Warrant issued in the Offering, with an insignificant adjustment for short-term marketability restrictions. Accordingly, the Warrants are classified as Level 2 financial instruments.

Restatement of Previously Issue

Restatement of Previously Issued Financial Statements	9 Months Ended
	Sep. 30, 2020
Accounting Changes and Error Corrections [Abstract]
Restatement of Previously Issued Financial Statements	Note 8 — Restatement of Previously Issued Financial Statements The Company has restated previously issued financial statements after considering newly released guidance by the SEC regarding the accounting and reporting for warrants. On April 12, 2021, the Staff of the Securities and Exchange Commission issued a statement regarding the accounting and reporting considerations for warrants issued by special purpose acquisition companies entitled “Staff Statement on Accounting and Reporting Considerations for Warrants Issued by Special Purpose Acquisition Companies (“SPACs”)” (the “SEC Statement”). The errors that caused the Company to conclude that its financial statements should be restated are the result of a misapplication of the guidance on accounting for certain of its issued warrants, which came to light when the SEC issued the SEC Statement. The SEC Statement addresses certain accounting and reporting considerations related to warrants of a kind similar to those issued by the Company at the time of its initial public offering on April 8, 2021. Based on ASC 815-40 warrant instruments that do not meet the criteria to be considered indexed to an entity’s own stock shall be initially classified as liabilities at their estimated fair values. In periods subsequent to issuance, changes in the estimated fair value of the derivative instruments should be reported in the statement of operations. Refer to Note 6 - Shareholders’ Equity for further detail on the Warrants. The Company’s management and the audit committee of the Company’s Board of Directors concluded that it is appropriate to restate (i) the Company’s previously issued audited financial statements as of December 31, 2020 and December 31, 2019, as previously reported in its Form 10-K and (ii) quarterly unaudited financial statements for the quarterly periods ended June 30, 2019, September 30, 2019, March 31, 2020, June 30, 2020 and September 30, 2020. The restated classification and reported values of the Warrants as accounted for under ASC 815-40 are included in the financial statements herein. In addition, management has identified errors made in the historical financial statements related to its shareholders’ equity where, on the date of issuance of the units, Replay improperly allocated the net proceeds among the ordinary shares subject to possible redemption and public warrants. Additionally, due to the redemption features tied to the ordinary shares subject to possible redemption, such shares will be redeemed or become redeemable. As a result, Replay should have remeasured the ordinary shares subject to possible redemption to their redemption amount (i.e., $10.00 per share) immediately as of the end of the first reporting period after the IPO (June 30, 2019) were the redemption date. Management also noted a reclassifications error related to temporary equity and permanent equity. The following presents the restated financial statements as of September 30, 2020 and December 31, 2019, as well as the statements for the three and nine month period ended September 30, 2020 and 2019. The following presents a reconciliation of the Balance Sheets, Statements of Operations, and Statements of Cash Flows from the prior periods as previously reported to the restated amounts as of September 30, 2020 and December 31, 2019. The Statements of Shareholders’ Equity for the three and nine month period ended September 30, 2020 and 2019 have been restated respectively, for the restatement impact to net (loss) income and common stock subject to possible redemption. See the Statement of Operations reconciliation tables below for additional information on the restatement and impact to net (loss) income. September 30, 2020 As Reported Restatement As Restated Assets: Current assets: Cash $ 974,317 $ — $ 974,317 Prepaid expenses 47,084 — 47,084 Total current assets 1,021,401 — 1,021,401 Investments held in Trust Account 293,255,540 — 293,255,540 Total assets $ 294,276,941 $ — $ 294,276,941 Liabilities and Shareholders’ Equity: Current liabilities: Accounts payable $ 371,225 $ — $ 371,225 Accrued expenses 414,571 — 414,571 Total current liabilities 785,796 — 785,796 Warrant liability — 21,096,250 (a) 21,096,250 Deferred underwriting commissions 9,187,500 — 9,187,500 Total liabilities 9,973,296 21,096,250 31,069,546 Commitments and contingencies Ordinary shares, $0.0001 par value; 28,750,000 shares subject to possible redemption at $10.00 per share at September 30, 2020 279,303,640 8,196,360 (a) 287,500,000 Shareholders’ Equity: Preference shares, $0.0001 par value; 2,000,000 shares authorized; none issued and outstanding — — — Ordinary shares, $0.0001 par value; 200,000,000 shares authorized; 7,187,500 shares issued and outstanding (excluding 28,750,000 shares subject to possible redemption) at September 30, 2020 801 (82 )(a) 719 Additional paid-in 895,230 (895,230 )(a) — Retained earnings / (Accumulated deficit) 4,103,974 (28,397,298 )(a) (24,293,324 ) Total shareholders’ equity 5,000,005 (29,292,610 ) (24,292,605 ) Total Liabilities and Shareholders’ Equity $ 294,276,941 $ — $ 294,276,941 December 31, 2019 As Reported Restatement As Restated Assets: Current assets: Cash $ 1,589,795 $ — $ 1,589,795 Prepaid expenses 62,738 — 62,738 Total current assets 1,652,533 — 1,652,533 Investments held in Trust Account 292,054,158 — 292,054,158 Total assets $ 293,706,691 $ — $ 293,706,691 Liabilities and Shareholders’ Equity: Current liabilities: Accounts payable $ 86,595 $ — $ 86,595 Accrued expenses 8,860 — 8,860 Total current liabilities 95,455 — 95,455 Warrant liability — 18,817,500 (a) 18,817,500 Deferred underwriting commissions 9,187,500 — 9,187,500 Total liabilities 9,282,955 18,817,500 28,100,455 Commitments and contingencies Ordinary shares, $0.0001 par value; 28,750,000 shares subject to possible redemption at $10.00 per share at December 31, 2019 279,423,730 8,076,270 (a) 287,500,000 Shareholders’ Equity: Preference shares, $0.0001 par value; 2,000,000 shares authorized; none issued and outstanding — — — Ordinary shares, $0.0001 par value; 200,000,000 shares authorized; 7,187,500 shares issued and outstanding (excluding 28,750,000 and shares subject to possible redemption) at December 31, 2019 800 (81 )(a) 719 Additional paid-in 775,141 (775,141 )(a) — Retained earnings / (Accumulated deficit) 4,224,065 (26,118,548 )(a) (21,894,483 ) Total shareholders’ equity 5,000,006 (26,893,770 ) (21,893,764 ) Total Liabilities and Shareholders’ Equity $ 293,706,691 $ — $ 293,706,691 The following tables contain the restatement of previously reported unaudited Statements of Operations for the three and nine month periods ended September 30, 2020 and 2019. For the three months ended September 30, 2020 As Reported Restatement As Restated General and administrative expenses $ 1,058,292 $ — $ 1,058,292 Loss from operations (1,058,292 ) — (1,058,292 ) Loss on revaluation of warrant liability — (1,106,250 )(a) (1,106,250 ) Loss on marketable securities, dividends and interest held in Trust Account 86,803 — 86,803 Net loss $ (971,489 ) $ (1,106,250 ) $ (2,077,739 ) Basic and diluted weighted average shares outstanding of Public Shares 28,750,000 — 28,750,000 Basic and diluted net loss per share, Public Shares $ — $ (0.06 )(a) $ (0.06 ) Basic and diluted weighted average shares outstanding of Founder Shares 7,187,500 — 7,187,500 Basic and diluted net loss per share, Founder Shares $ (0.15 ) $ 0.09 (a) $ (0.06 ) For the three months ended September 30, 2019 As Reported Restatement As Restated General and administrative expenses $ 111,750 $ — $ 111,750 Loss from operations (111,750 ) — (111,750 ) Issuance costs allocated to the public warrants — — — Loss on revaluation of warrant liability — (951,250 )(a) (951,250 ) Gain on marketable securities, dividends and interest held in Trust Account 1,561,854 — 1,561,854 Net income $ 1,450,104 $ (951,250 ) $ 498,854 Basic and diluted weighted average shares outstanding of Public Shares 28,750,000 — 28,750,000 Basic and diluted net income (loss) per share, Public Shares $ 0.05 $ (0.03 )(a) $ 0.02 Basic and diluted weighted average shares outstanding of Founder Shares 7,187,500 — 7,187,500 Basic and diluted net loss per share, Founder Shares $ (0.02 ) $ (0.01 )(a) $ (0.03 ) For the nine months ended September 30, 2020 As Reported Restatement As Restated General and administrative expenses $ 1,321,473 $ — $ 1,321,473 Loss from operations (1,321,473 ) — (1,321,473 ) Loss on revaluation of warrant liability — (2,278,750 )(a) (2,278,750 ) Gain on marketable securities, dividends and interest held in Trust Account 1,201,382 — 1,201,382 Net loss $ (120,091 ) $ (2,278,750 ) $ (2,398,841 ) Basic and diluted weighted average shares outstanding of Public Shares 28,750,000 — 28,750,000 Basic and diluted net income (loss) per share, Public Shares $ 0.04 $ (0.10 )(a) $ (0.06 ) Basic and diluted weighted average shares outstanding of Founder Shares 7,187,500 — 7,187,500 Basic and diluted net loss per share, Founder Shares $ (0.18 ) $ 0.08 (a) $ (0.10 ) For the nine months ended September 30, 2019 As Reported Restatement As Restated General and administrative expenses $ 245,980 $ — $ 245,980 Loss from operations (245,980 ) — (245,980 ) Issuance costs allocated to the public warrants — (648,239 )(a) (648,239 ) Gain on revaluation of warrant liability — 2,666,250 (a) 2,666,250 Gain on marketable securities, dividends and interest held in Trust Account 3,322,448 — 3,322,448 Net income $ 3,076,468 $ 2,018,011 $ 5,094,479 Basic and diluted weighted average shares outstanding of Public Shares 28,750,000 — 28,750,000 Basic and diluted net income per share, Public Shares $ 0.12 $ 0.23 (a) $ 0.35 Basic and diluted weighted average shares outstanding of Founder Shares 7,187,500 — 7,187,500 Basic and diluted net loss per share, Founder Shares $ (0.03 ) $ (0.67 )(a) $ (0.70 ) The following tables contain the restatement of previously reported unaudited Statements of Cash Flows for the three and nine month periods ended September 30, 2020 and 2019. For the nine months ended September 30, 2020 As Reported Restatement As Restated Cash Flows from Operating Activities: Net loss $ (120,091 ) $ (2,278,750 )(a) $ (2,398,841 ) Adjustments to reconcile net loss to net cash used in operating activities: Gain on marketable securities, dividends and interest held in Trust Account (1,201,382 ) — (1,201,382 ) Loss on revaluation of warrant liability — 2,278,750 (a) 2,278,750 Changes in operating assets and liabilities: Prepaid expenses 15,654 — 15,654 Accounts payable 284,630 — 284,630 Accrued expenses 405,711 — 405,711 Net cash used in operating activities (615,478 ) — (615,478 ) Net change in cash (615,478 ) — (615,478 ) Cash - beginning of period 1,589,795 — 1,589,795 Cash - end of period $ 974,317 $ — $ 974,317 Supplemental disclosure of noncash activities: Remeasurement of ordinary shares subject to possible redemption $ (120,090 ) $ 120,090 (a) $ — For the nine months ended September 30, 2019 As Reported Restatement As Restated Cash Flows from Operating Activities: Net income $ 3,076,468 $ 2,018,011 (a) $ 5,094,479 Adjustments to reconcile net income to net cash used in operating activities: General and administrative expenses paid by related party 2,206 — 2,206 Gain on marketable securities, dividends and interest held in Trust Account (3,322,448 ) — (3,322,448 ) Gain on revaluation of warrant liability — (2,666,250 )(a) (2,666,250 ) Changes in operating assets and liabilities: Prepaid expenses (101,988 ) — (101,988 ) Accounts payable 79,620 — 79,620 Accrued expenses (87,694 ) — (87,694 ) Net cash used in operating activities (353,836 ) (648,239 ) (1,002,075 ) Cash Flows from Investing Activities: Cash deposited in Trust Account (287,500,000 ) — (287,500,000 ) Net cash used in investing activities (287,500,000 ) — (287,500,000 ) Cash Flows from Financing Activities: Proceeds from note payable to related party 250,000 — 250,000 Repayment of note payable and advances from related party (252,206 ) — (252,206 ) Proceeds received from initial public offering 287,500,000 — 287,500,000 Proceeds from private placement 7,750,000 — 7,750,000 Offering costs paid (5,800,229 ) 648,239 (a) (5,151,990 ) Net cash provided by financing activities 289,447,565 648,239 290,095,804 Net change in cash 1,593,729 — 1,593,729 Cash - beginning of period 25,000 — 25,000 Cash - end of period $ 1,618,729 $ — $ 1,618,729 Supplemental disclosure of noncash activities: Offering costs included in accrued expenses $ 85,000 $ — $ 85,000 Offering costs included in accounts payable $ 2,600 $ — $ 2,600 Remeasurement of ordinary shares subject to possible redemption $ 278,273,440 $ (251,483,850 )(a) $ 26,789,590 Deferred underwritting commissions $ — $ 9,187,500 (a) $ 9,187,500 (a) The Restatement Adjustments reflect the entries to record the initial liability for the Public and Private Warrants issued as part of Replay’s initial public offering and private placement, respectively, and to account for the adjustment to fair value of this liability at the end of each period presented. The initial fair value of the Public and Private Warrants of $19.3 million was recorded in April 2019 as a warrant liability with an offset to additional paid-in capital. In addition, the initial adjusting entry was also to expense approximately $648 thousand of costs directly associated with the issuance of the Public Warrants. The proceeds received from the sale of private warrants in excess of their fair value of $775 thousand was recognized as additional paid-in capital. For each subsequent quarter end, starting with June 30, 2019, the liability was revalued and the change in fair value reflected in “Gain/loss on revaluation of warrant liability” in the Statements of Operations. The Restatement Adjustment also reflect the impact of the remeasurement as of June 30, 2019 of the redeemable shares classified in temporary equity to align with the expected redemption amount of $287.5 million, the impact of the remeasurement of approximately $26.8 million was recognized as increase to the temporary equity balance with the offset to additional paid in capital and accumulated deficit. Additionally, the redemption amount was increased by the gains on marketable securities, dividends and interest held in the trust account, which is also subject to redemption by the ordinary shareholders. Lastly, the earning per share for both the Public and Founder shares was adjusted to account for the measurement adjustment to the temporary equity in accordance with the two classes of shares method and the guidance in ASC 480-10-S99-3A.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2020
Subsequent Events [Abstract]
Subsequent Events	Note 9 — Subsequent Events In accordance with ASC Topic 855, Subsequent Events, On October 12, 2020, the Company, FoA, New Pubco, Replay Merger Sub, Blocker Merger Sub, Blocker, Blocker GP, the Sellers and BTO Urban and Family Holdings, solely in their joint capacity as the Seller Representative, entered into the Transaction Agreement, pursuant to which the Company agreed to combine with FoA in the Proposed Business Combination that will result in New Pubco becoming a publicly-traded company on the NYSE and controlling FoA in an “UP-C” structure. The Proposed Business Combination encompasses a series of transactions to effect an “UP-C” structure, pursuant to which, among other things: (i) the Company will change its jurisdiction of incorporation from the Cayman Islands to the State of Delaware by deregistering as an exempted company in the Cayman Islands and continuing and domesticating as Finance of America Companies, Inc. a limited liability company formed under the laws of the State of Delaware (the “Domestication”). On April 1, the Company consummated the Proposed Business Combination with New Pubco resulting in the Domestication, whereby the Company became a wholly owned consolidated subsidiary of New Pubco. The Business Combination will be accounted for using the acquisition method with New Pubco as the accounting acquirer. Under the acquisition method of accounting, the Company’s assets and liabilities will be recorded at carrying value and the assets and liabilities associated with FoA will be recorded at estimated fair value as of the acquisition date. The excess of the purchase price over the estimated fair values of FoA’s net assets acquired, if applicable, was recognized as goodwill. For accounting purposes, the acquirer is the entity that has obtained control of another entity and, thus, consummated a business combination. The determination of whether control has been obtained begins with the evaluation of whether control should be evaluated based on the variable interest or voting interest model pursuant to ASC Topic 810, Consolidation Additional disclosures required by ASC 805, Business Combinations

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2020
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited 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 financial statements should be read in conjunction with the audited financial statements and notes thereto included on Form 10-K/A
Emerging Growth Company	Emerging Growth Company Section 102(b)(1) of the Jumpstart Our Business Startups Act of 2012 (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
Concentrations of Credit Risk	Concentrations of Credit Risk Financial instruments that potentially subject the Company to credit risk consist principally of cash and investments held in the Trust Account. Cash is maintained in accounts with financial institutions, which, at times may exceed the Federal depository insurance coverage of $250,000. The Company has not experienced losses on its cash accounts and management believes, based upon the quality of the financial institutions, that the credit risk with regard to these deposits is not significant. The Company’s investments held in the Trust Account consists entirely of U.S. government securities with an original maturity of 180 days or less.
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.
Investments Held in Trust Account	Investments Held in Trust Account The Company’s portfolio of investments held in the Trust Account are comprised solely of U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act, with a maturity of 180 days or less, classified as trading securities. Trading securities are presented on the Balance Sheets at fair value at the end of each reporting period. Gains and losses resulting from the change in fair value of these securities is included in gain on marketable securities, dividends and interest held in the Trust Account in the accompanying Statements of Operations. The fair value for trading securities is determined using quoted market prices in active markets.
Warrant Liability	Warrant Liability The Company accounts for warrants for the Company’s ordinary shares as liabilities at fair value on the Balance Sheets because the warrants do not meet the criteria for classification within equity. Offering costs were allocated to the Ordinary Shares and Public Warrants, and the amounts allocated to the Public Warrants were expensed immediately. The warrants are subject to remeasurement at each balance sheet date and any change in fair value is recognized in the Statements of Operations. The Company will continue to adjust the liability for changes in fair value until the earlier of the exercise or expiration of the Warrants. At that time, the portion of the warrant liability related to the Warrants will be reclassified to additional paid-in capital.
Fair Value Measurements	Fair Value Measurements ASC 820, Fair Value Measurement The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). These tiers include: • Level 1, defined as observable inputs such as quoted prices for identical instruments in active markets; • Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and • Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. ASC 825, Financial Instruments
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.
Offering Costs Associated with the Initial Public Offering	Offering Costs Associated with the Initial Public Offering Offering costs incurred in connection with preparation of the Initial Public Offering, of approximately $15.1 million consisted principally of underwriter discounts of $14.4 million (including $9.2 million of which payment is deferred) and approximately $638,000 of professional, printing, filing, regulatory and other costs. These expenses, together with the underwriting discounts and commissions, were allocated to the ordinary shares and the public warrants. Amounts allocated to the ordinary shares were recognized as a reduction to the ordinary shares carrying value, and the amounts allocated to the public warrants were expensed immediately.
Ordinary Shares Subject to Possible Redemption	Ordinary Shares Subject to Possible Redemption The Company accounts for its ordinary shares subject to possible redemption in accordance with the guidance in ASC 840. Ordinary shares subject to mandatory redemption (if any) are classified as liability instruments and are measured at redemption value. Conditionally redeemable ordinary shares (including ordinary shares that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) are classified as temporary equity. At all other times, ordinary shares are classified as shareholders’ equity. The Company’s ordinary shares feature certain redemption rights that are considered to be outside of the Company’s control and subject to the occurrence of uncertain future events. Accordingly, at September 30, 2020 and December 31, 2019, 28,750,000 ordinary shares subject to possible redemption are presented as temporary equity outside of the shareholders’ equity section of the Company’s Balance Sheets. The ordinary shares subject to possible redemption are subject to the subsequent measurement guidance in ASC 480. Under such guidance, the Company must subsequently measure the shares to their redemption amount because, as a result of the allocation of net proceeds to the Public Warrants, the initial carrying amount of the Ordinary Shares is less than $10.00 per share. In accordance with the guidance, the Company has elected to measure the Ordinary Shares subject to possible redemption to their redemption amount (i.e., $10.00 per share) immediately as if the end of the first reporting period after the IPO, June 30, 2019, was the redemption date.
Net Income (Loss) Per Ordinary Share	Net Income (Loss) Per Ordinary Share The Company complies with accounting and disclosure requirements of FASB ASC Topic 260, Earnings Per Share. For the nine months ended September 30, 2020, basic and diluted net loss per share of Public Shares were calculated by dividing 80% of the total loss allocable to all shares, of approximately $3.6 million, by 28,750,000, the weighted average number of Public Shares outstanding for the period. For the nine months ended September 30, 2020, basic and diluted net loss per share of Founder Shares were calculated by dividing 20% of the total loss allocable to all shares, of approximately $3.6 million, by 7,187,500, the weighted average number of Founder Shares outstanding for the period. For the nine months ended September 30, 2019, basic and diluted net loss per share of Public Shares were calculated by dividing 80% of the total loss allocable to all shares of approximately $25.0 million, plus the remeasurement of the ordinary shares subject to possible redemption, of approximately $30.1 million, by 28,750,000, the weighted average number of Public Shares outstanding for the period. For the nine months ended September 30, 2019, basic and diluted net loss per share of Founder Shares were calculated by dividing 20% of the total loss allocable to all shares of approximately $25.0 million, by 7,187,500, the weighted average number of Founder Shares outstanding for the period. For the three months ended September 30, 2020, basic and diluted net loss per share of Public Shares were calculated by dividing 80% of the total loss allocable to all shares, of approximately $2.2 million, by 28,750,000, the weighted average number of Public Shares outstanding for the period. For the three months ended September 30, 2020, basic and diluted net loss per share of Founder Shares were calculated by dividing 20% of the total loss allocable to all shares of approximately $2.2 million, by 7,187,500, the weighted average number of Founder Shares outstanding for the period. For the three months ended September 30, 2019, basic and diluted net income per share of Public Shares were calculated by dividing 80% of the total loss allocable to all shares, of approximately $1.1 million, by 28,750,000, the weighted average number of Public Shares outstanding for the period. For the three months ended September 30, 2019, basic and diluted net loss per share of Founder Shares were calculated by dividing 20% of the total loss allocable to all shares, of approximately $1.1 million, by 7,187,500, the weighted average number of Founder Shares outstanding for the period. At September 30, 2020 and September 30, 2019, we did not have any dilutive securities and other contracts that could, potentially, be exercised or converted into ordinary shares and then share in our earnings. As a result, diluted loss per share is the same as basic loss per share for the periods presented.
Income Taxes	Income Taxes FASB ASC 740, Income Taxes There is currently no taxation imposed on income by the Government of the Cayman Islands. In accordance with Cayman income tax regulations, income taxes are not levied on the Company. Consequently, income taxes are not reflected in the Company’s financial statements.
Risks and Uncertainties	Risks and Uncertainties Management continues to evaluate the impact of the COVID-19 pandemic on the industry and has concluded that while it is reasonably possible that the virus could have a negative effect on the Company’s financial position, results of its operations and/or search for a target company, the specific impact is not readily determinable as of the date of these unaudited financial statements. The unaudited financial statements do not include any adjustments that might result from the outcome of this uncertainty.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Management does not believe that any recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s financial statements.

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2020
Fair Value Disclosures [Abstract]
Summary of assets measured at fair value on recurring basis	The following tables present information about the Company’s financial assets that are measured at fair value on a recurring basis as of September 30, 2020 and December 31, 2019 by level within the fair value hierarchy: September 30, 2020 Description Quoted Significant Significant Assets: Investments held in Trust Account $ 293,255,540 $ — $ — Liabilities: Warrants $ — $ 21,096,250 $ — December 31, 2019 Description Quoted Significant (Level 2) Significant Assets: Investments held in Trust Account $ 292,054,158 $ — $ — Liabilities: Warrants $ — $ 18,817,500 $ —

Restatement of Previously Iss_2

Restatement of Previously Issued Financial Statements (Tables)	9 Months Ended
	Sep. 30, 2020
Accounting Changes and Error Corrections [Abstract]
Summary of Reconciliation of the Consolidated Balance Sheets, Consolidated Statements of Operations and Consolidated Cash Flows from the Prior Periods to the Restated Amounts	The following presents a reconciliation of the Balance Sheets, Statements of Operations, and Statements of Cash Flows from the prior periods as previously reported to the restated amounts as of September 30, 2020 and December 31, 2019. The Statements of Shareholders’ Equity for the three and nine month period ended September 30, 2020 and 2019 have been restated respectively, for the restatement impact to net (loss) income and common stock subject to possible redemption. See the Statement of Operations reconciliation tables below for additional information on the restatement and impact to net (loss) income. September 30, 2020 As Reported Restatement As Restated Assets: Current assets: Cash $ 974,317 $ — $ 974,317 Prepaid expenses 47,084 — 47,084 Total current assets 1,021,401 — 1,021,401 Investments held in Trust Account 293,255,540 — 293,255,540 Total assets $ 294,276,941 $ — $ 294,276,941 Liabilities and Shareholders’ Equity: Current liabilities: Accounts payable $ 371,225 $ — $ 371,225 Accrued expenses 414,571 — 414,571 Total current liabilities 785,796 — 785,796 Warrant liability — 21,096,250 (a) 21,096,250 Deferred underwriting commissions 9,187,500 — 9,187,500 Total liabilities 9,973,296 21,096,250 31,069,546 Commitments and contingencies Ordinary shares, $0.0001 par value; 28,750,000 shares subject to possible redemption at $10.00 per share at September 30, 2020 279,303,640 8,196,360 (a) 287,500,000 Shareholders’ Equity: Preference shares, $0.0001 par value; 2,000,000 shares authorized; none issued and outstanding — — — Ordinary shares, $0.0001 par value; 200,000,000 shares authorized; 7,187,500 shares issued and outstanding (excluding 28,750,000 shares subject to possible redemption) at September 30, 2020 801 (82 )(a) 719 Additional paid-in 895,230 (895,230 )(a) — Retained earnings / (Accumulated deficit) 4,103,974 (28,397,298 )(a) (24,293,324 ) Total shareholders’ equity 5,000,005 (29,292,610 ) (24,292,605 ) Total Liabilities and Shareholders’ Equity $ 294,276,941 $ — $ 294,276,941 December 31, 2019 As Reported Restatement As Restated Assets: Current assets: Cash $ 1,589,795 $ — $ 1,589,795 Prepaid expenses 62,738 — 62,738 Total current assets 1,652,533 — 1,652,533 Investments held in Trust Account 292,054,158 — 292,054,158 Total assets $ 293,706,691 $ — $ 293,706,691 Liabilities and Shareholders’ Equity: Current liabilities: Accounts payable $ 86,595 $ — $ 86,595 Accrued expenses 8,860 — 8,860 Total current liabilities 95,455 — 95,455 Warrant liability — 18,817,500 (a) 18,817,500 Deferred underwriting commissions 9,187,500 — 9,187,500 Total liabilities 9,282,955 18,817,500 28,100,455 Commitments and contingencies Ordinary shares, $0.0001 par value; 28,750,000 shares subject to possible redemption at $10.00 per share at December 31, 2019 279,423,730 8,076,270 (a) 287,500,000 Shareholders’ Equity: Preference shares, $0.0001 par value; 2,000,000 shares authorized; none issued and outstanding — — — Ordinary shares, $0.0001 par value; 200,000,000 shares authorized; 7,187,500 shares issued and outstanding (excluding 28,750,000 and shares subject to possible redemption) at December 31, 2019 800 (81 )(a) 719 Additional paid-in 775,141 (775,141 )(a) — Retained earnings / (Accumulated deficit) 4,224,065 (26,118,548 )(a) (21,894,483 ) Total shareholders’ equity 5,000,006 (26,893,770 ) (21,893,764 ) Total Liabilities and Shareholders’ Equity $ 293,706,691 $ — $ 293,706,691 The following tables contain the restatement of previously reported unaudited Statements of Operations for the three and nine month periods ended September 30, 2020 and 2019. For the three months ended September 30, 2020 As Reported Restatement As Restated General and administrative expenses $ 1,058,292 $ — $ 1,058,292 Loss from operations (1,058,292 ) — (1,058,292 ) Loss on revaluation of warrant liability — (1,106,250 )(a) (1,106,250 ) Loss on marketable securities, dividends and interest held in Trust Account 86,803 — 86,803 Net loss $ (971,489 ) $ (1,106,250 ) $ (2,077,739 ) Basic and diluted weighted average shares outstanding of Public Shares 28,750,000 — 28,750,000 Basic and diluted net loss per share, Public Shares $ — $ (0.06 )(a) $ (0.06 ) Basic and diluted weighted average shares outstanding of Founder Shares 7,187,500 — 7,187,500 Basic and diluted net loss per share, Founder Shares $ (0.15 ) $ 0.09 (a) $ (0.06 ) For the three months ended September 30, 2019 As Reported Restatement As Restated General and administrative expenses $ 111,750 $ — $ 111,750 Loss from operations (111,750 ) — (111,750 ) Issuance costs allocated to the public warrants — — — Loss on revaluation of warrant liability — (951,250 )(a) (951,250 ) Gain on marketable securities, dividends and interest held in Trust Account 1,561,854 — 1,561,854 Net income $ 1,450,104 $ (951,250 ) $ 498,854 Basic and diluted weighted average shares outstanding of Public Shares 28,750,000 — 28,750,000 Basic and diluted net income (loss) per share, Public Shares $ 0.05 $ (0.03 )(a) $ 0.02 Basic and diluted weighted average shares outstanding of Founder Shares 7,187,500 — 7,187,500 Basic and diluted net loss per share, Founder Shares $ (0.02 ) $ (0.01 )(a) $ (0.03 ) For the nine months ended September 30, 2020 As Reported Restatement As Restated General and administrative expenses $ 1,321,473 $ — $ 1,321,473 Loss from operations (1,321,473 ) — (1,321,473 ) Loss on revaluation of warrant liability — (2,278,750 )(a) (2,278,750 ) Gain on marketable securities, dividends and interest held in Trust Account 1,201,382 — 1,201,382 Net loss $ (120,091 ) $ (2,278,750 ) $ (2,398,841 ) Basic and diluted weighted average shares outstanding of Public Shares 28,750,000 — 28,750,000 Basic and diluted net income (loss) per share, Public Shares $ 0.04 $ (0.10 )(a) $ (0.06 ) Basic and diluted weighted average shares outstanding of Founder Shares 7,187,500 — 7,187,500 Basic and diluted net loss per share, Founder Shares $ (0.18 ) $ 0.08 (a) $ (0.10 ) For the nine months ended September 30, 2019 As Reported Restatement As Restated General and administrative expenses $ 245,980 $ — $ 245,980 Loss from operations (245,980 ) — (245,980 ) Issuance costs allocated to the public warrants — (648,239 )(a) (648,239 ) Gain on revaluation of warrant liability — 2,666,250 (a) 2,666,250 Gain on marketable securities, dividends and interest held in Trust Account 3,322,448 — 3,322,448 Net income $ 3,076,468 $ 2,018,011 $ 5,094,479 Basic and diluted weighted average shares outstanding of Public Shares 28,750,000 — 28,750,000 Basic and diluted net income per share, Public Shares $ 0.12 $ 0.23 (a) $ 0.35 Basic and diluted weighted average shares outstanding of Founder Shares 7,187,500 — 7,187,500 Basic and diluted net loss per share, Founder Shares $ (0.03 ) $ (0.67 )(a) $ (0.70 ) The following tables contain the restatement of previously reported unaudited Statements of Cash Flows for the three and nine month periods ended September 30, 2020 and 2019. For the nine months ended September 30, 2020 As Reported Restatement As Restated Cash Flows from Operating Activities: Net loss $ (120,091 ) $ (2,278,750 )(a) $ (2,398,841 ) Adjustments to reconcile net loss to net cash used in operating activities: Gain on marketable securities, dividends and interest held in Trust Account (1,201,382 ) — (1,201,382 ) Loss on revaluation of warrant liability — 2,278,750 (a) 2,278,750 Changes in operating assets and liabilities: Prepaid expenses 15,654 — 15,654 Accounts payable 284,630 — 284,630 Accrued expenses 405,711 — 405,711 Net cash used in operating activities (615,478 ) — (615,478 ) Net change in cash (615,478 ) — (615,478 ) Cash - beginning of period 1,589,795 — 1,589,795 Cash - end of period $ 974,317 $ — $ 974,317 Supplemental disclosure of noncash activities: Remeasurement of ordinary shares subject to possible redemption $ (120,090 ) $ 120,090 (a) $ — For the nine months ended September 30, 2019 As Reported Restatement As Restated Cash Flows from Operating Activities: Net income $ 3,076,468 $ 2,018,011 (a) $ 5,094,479 Adjustments to reconcile net income to net cash used in operating activities: General and administrative expenses paid by related party 2,206 — 2,206 Gain on marketable securities, dividends and interest held in Trust Account (3,322,448 ) — (3,322,448 ) Gain on revaluation of warrant liability — (2,666,250 )(a) (2,666,250 ) Changes in operating assets and liabilities: Prepaid expenses (101,988 ) — (101,988 ) Accounts payable 79,620 — 79,620 Accrued expenses (87,694 ) — (87,694 ) Net cash used in operating activities (353,836 ) (648,239 ) (1,002,075 ) Cash Flows from Investing Activities: Cash deposited in Trust Account (287,500,000 ) — (287,500,000 ) Net cash used in investing activities (287,500,000 ) — (287,500,000 ) Cash Flows from Financing Activities: Proceeds from note payable to related party 250,000 — 250,000 Repayment of note payable and advances from related party (252,206 ) — (252,206 ) Proceeds received from initial public offering 287,500,000 — 287,500,000 Proceeds from private placement 7,750,000 — 7,750,000 Offering costs paid (5,800,229 ) 648,239 (a) (5,151,990 ) Net cash provided by financing activities 289,447,565 648,239 290,095,804 Net change in cash 1,593,729 — 1,593,729 Cash - beginning of period 25,000 — 25,000 Cash - end of period $ 1,618,729 $ — $ 1,618,729 Supplemental disclosure of noncash activities: Offering costs included in accrued expenses $ 85,000 $ — $ 85,000 Offering costs included in accounts payable $ 2,600 $ — $ 2,600 Remeasurement of ordinary shares subject to possible redemption $ 278,273,440 $ (251,483,850 )(a) $ 26,789,590 Deferred underwritting commissions $ — $ 9,187,500 (a) $ 9,187,500 (a) The Restatement Adjustments reflect the entries to record the initial liability for the Public and Private Warrants issued as part of Replay’s initial public offering and private placement, respectively, and to account for the adjustment to fair value of this liability at the end of each period presented. The initial fair value of the Public and Private Warrants of $19.3 million was recorded in April 2019 as a warrant liability with an offset to additional paid-in capital. In addition, the initial adjusting entry was also to expense approximately $648 thousand of costs directly associated with the issuance of the Public Warrants. The proceeds received from the sale of private warrants in excess of their fair value of $775 thousand was recognized as additional paid-in capital. For each subsequent quarter end, starting with June 30, 2019, the liability was revalued and the change in fair value reflected in “Gain/loss on revaluation of warrant liability” in the Statements of Operations. The Restatement Adjustment also reflect the impact of the remeasurement as of June 30, 2019 of the redeemable shares classified in temporary equity to align with the expected redemption amount of $287.5 million, the impact of the remeasurement of approximately $26.8 million was recognized as increase to the temporary equity balance with the offset to additional paid in capital and accumulated deficit. Additionally, the redemption amount was increased by the gains on marketable securities, dividends and interest held in the trust account, which is also subject to redemption by the ordinary shareholders. Lastly, the earning per share for both the Public and Founder shares was adjusted to account for the measurement adjustment to the temporary equity in accordance with the two classes of shares method and the guidance in ASC 480-10-S99-3A.

Description of Organization a_2

Description of Organization and Business Operations (Detail)	Apr. 08, 2019USD ($)Item$ / sharesshares	Sep. 30, 2020USD ($)$ / sharesshares	Sep. 30, 2019USD ($)	Jun. 30, 2020$ / shares	Dec. 31, 2019$ / shares
Initial Public Offering
Proceeds from sale of stock | $			$ 287,500,000
Warrant price (in dollars per warrant)		$ 1
Minimum number of business acquisitions required | Item	1
Minimum requirement of acquisitions as percentage of assets in trust (in percent)	80.00%
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001			$ 0.0001
Minimum net tangible assets upon consummation of a Business Combination | $	$ 5,000,001
Restriction on redemption of common stock sold (as a percent)	15.00%
Redemption obligation of shares upon non completion of business combination (as a percent)	100.00%
Term to complete business combination	24 months
Number of business days to redeem public shares	10 days
Maximum reduction in interest to pay dissolution expenses | $	$ 100,000	$ 100,000
IPO
Initial Public Offering
Number of shares issued | shares	28,750,000	28,750,000
Share price (in dollars per share)	$ 10			$ 10
Warrant price (in dollars per warrant)	$ 11.50
Over-allotment option
Initial Public Offering
Number of shares issued | shares	3,750,000
Private Placement | Warrant
Initial Public Offering
Warrants issued (in shares) | shares	7,750,000
Warrant price (in dollars per warrant)	$ 1
Proceeds from Issuance of warrants | $	$ 7,750,000
Ordinary Shares
Initial Public Offering
Share price (in dollars per share)	$ 10			$ 10
Anticipated share price (in dollars per share)	$ 10
Ordinary Shares | IPO
Initial Public Offering
Number of shares issued | shares	28,750,000
Ordinary Shares | Over-allotment option
Initial Public Offering
Number of shares issued | shares	3,750,000
Share price (in dollars per share)	$ 10
Proceeds from sale of stock | $	$ 287,500,000
Offering Costs | $	15,000,000
Deferred underwriting commissions | $	$ 9,200,000

Description of Organization a_3

Description of Organization and Business Operations - Liquidity and Capital Resources (Detail) - USD ($)	Apr. 08, 2019	Sep. 30, 2020
Initial Public Offering
Income available outside of the Trust Account		$ 1,200,000
Investment income available in the Trust Account		5,800,000
Maximum reduction in interest to pay dissolution expenses	$ 100,000	100,000
Working capital surplus		236,000
Note payable to related party		250,000
Advance from related party		2,000
Net proceeds not held in Trust Account		2,000,000
Maximum working capital loans which may be converted to warrants		$ 1,500,000
Exercise price of warrant (in dollars per share)		$ 1
Outstanding borrowings under working capital loans		$ 0
Sponsor
Initial Public Offering
Annual limit of amount released to the Company to fund working capital requirements		$ 25,000

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Detail) - USD ($)	Jun. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Jun. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2020	Jun. 30, 2020	Dec. 31, 2019	Apr. 08, 2019	Apr. 05, 2019
Initial Public Offering
Cash equivalents		$ 0			$ 0		$ 0
Offering costs				$ 15,100,000
Underwriter discounts					14,400,000
Total underwriters commission											$ 9,190,000
Other offering costs					$ 638,000
Shares subject to possible redemption		28,750,000			28,750,000				28,750,000
Basic and diluted weighted average shares outstanding of Public Shares		28,750,000	28,750,000		28,750,000	28,750,000
Basic and diluted weighted average shares outstanding of Founder Shares		7,187,500	7,187,500		7,187,500	7,187,500
Remeasuresment of shares subject to possible redemption	$ 26,800,000			$ 26,789,590		$ 30,100,000
Unrecognized tax benefits		$ 0			$ 0				$ 0
Accrual for interest and penalties		$ 0			$ 0				$ 0
IPO
Initial Public Offering
Share price (in dollars per share)								$ 10		$ 10
Public Shares
Initial Public Offering
Income(loss) allocation ratio		80.00%	80.00%		80.00%	80.00%
Income allocable to all shares		$ 2,200,000	$ 1,100,000		$ 3,600,000	$ 25,000,000
Founder Shares
Initial Public Offering
Income(loss) allocation ratio		20.00%	20.00%		20.00%	20.00%
Income allocable to all shares		$ 2,200,000	$ 1,100,000		$ 3,600,000	$ 25,000,000
Ordinary Shares
Initial Public Offering
Share price (in dollars per share)								$ 10		$ 10
Accounting Standards Update 2017-11
Initial Public Offering
Shares subject to possible redemption		28,750,000			28,750,000				28,750,000

Initial Public Offering (Detail

Initial Public Offering (Detail) - USD ($)	Apr. 08, 2019	Dec. 31, 2018	Sep. 30, 2020	Sep. 30, 2019	Jun. 30, 2020
Initial Public Offering
Proceeds received from initial public offering, gross				$ 287,500,000
Exercise price of warrant (in dollars per share)			$ 1
Replay Sponsor, LLC
Initial Public Offering
Number of shares issued		7,187,500
IPO
Initial Public Offering
Number of shares issued	28,750,000		28,750,000
Purchase price	$ 10				$ 10
Shares in a single unit (in shares)	1
Number of warrants comprised in each unit	0.5
Exercise price of warrant (in dollars per share)	$ 11.50
IPO | Replay Sponsor, LLC
Initial Public Offering
Number of shares issued	2,500,000
Proceeds received from initial public offering, gross	$ 25,000,000
Over-allotment option
Initial Public Offering
Number of shares issued	3,750,000

Related Party Transactions - Fo

Related Party Transactions - Founder Shares and Private Placement Warrants (Detail)	Apr. 08, 2019USD ($)$ / sharesshares	Mar. 31, 2019USD ($)shares	Dec. 31, 2018USD ($)$ / sharesshares	Sep. 30, 2020Item$ / shares	Dec. 31, 2019$ / shares	Apr. 30, 2019USD ($)	Apr. 05, 2019shares
Related Party Transaction [Line Items]
Common stock, par value (in dollars per share) | $ / shares	$ 0.0001			$ 0.0001	$ 0.0001
Founder Shares were no longer subject to forfeiture | shares							937,500
Minimum price per share of ordinary shares as condition to sell founder shares | $ / shares				$ 12
Number of trading days within 30-trading day | Item				20
Period within which the 20 trading days at minimum price of ordinary shares				30 days
Period after business combination when founder shares can be sold				150 days
Exercise price of warrant (in dollars per share) | $ / shares				$ 1
Warrants fair value disclosure | $						$ 19,300,000
Replay Sponsor, LLC
Related Party Transaction [Line Items]
Number of shares issued | shares			7,187,500
Common stock, par value (in dollars per share) | $ / shares			$ 0.0001
Aggregate gross proceeds | $			$ 25,000
Maximum Shares Subject to Forfeiture | shares			937,500
Forfeiture adjusted percentage to issued and outstanding shares			20.00%
Independent director
Related Party Transaction [Line Items]
Aggregate gross proceeds | $		$ 313
Shares transferred (in shares) | shares		90,000
Private Placement Warrants
Related Party Transaction [Line Items]
Period after business combination when warrants shares can be sold				30 days
Private Placement Warrants | Replay Sponsor, LLC | Private Placement
Related Party Transaction [Line Items]
Warrants sold (in shares) | shares	7,750,000
Price per share | $ / shares	$ 1
Proceeds from Issuance of warrants | $	$ 7,750,000
Number of ordinary shares a warrant is exercisable for | shares	1
Exercise price of warrant (in dollars per share) | $ / shares	$ 11.50
Warrants fair value disclosure | $	$ 6,975,000

Related Party Transactions - PI

Related Party Transactions - PIPE Agreements (Detail) - PIPE Agreements - Subsequent events $ / shares in Units, $ in Millions	Oct. 12, 2020USD ($)$ / shares
Related Party Transaction [Line Items]
Shares issued during the period value new issues	$ 250
Purchase price | $ / shares	$ 10
Affiliate of Sponsor
Related Party Transaction [Line Items]
Shares issued during the period value new issues	$ 10

Related Party Transactions - Re

Related Party Transactions - Related Party Loans (Detail) - USD ($)	May 07, 2019	Sep. 30, 2020	Dec. 01, 2018
Related Party Transaction [Line Items]
Repayment to related party for general and administrative expenses	$ 2,000
Replay Sponsor, LLC | Note
Related Party Transaction [Line Items]
Aggregate amount that can be borrowed			$ 250,000
Amount borrowed			$ 250,000
Replay Sponsor, LLC | Working Capital Loans
Related Party Transaction [Line Items]
Aggregate amount that can be borrowed		$ 1,500,000
Conversion price of loan to warrant		$ 1

Commitments and Contingencies (

Commitments and Contingencies (Detail) $ / shares in Units, $ in Thousands	Apr. 05, 2019USD ($)$ / sharesshares
Commitments and Contingencies
Period to purchase additional shares	45 days
Additional shares the underwriters can purchase | shares	3,750,000
Underwriters discount (in dollars per unit) | $ / shares	$ 0.20
Total underwriters discount | $	$ 5,250
Underwriters commission (in dollars per unit) | $ / shares	$ 0.35
Total underwriters commission | $	$ 9,190

Shareholders' Equity - Ordinary

Shareholders' Equity - Ordinary Shares (Detail)	Apr. 08, 2019$ / sharesshares	Sep. 30, 2020Vote$ / sharesshares	Dec. 31, 2019$ / sharesshares
Shareholders Equity [Line Items]
Common stock, shares authorized		200,000,000	200,000,000
Common stock, par value (in dollars per share) | $ / shares	$ 0.0001	$ 0.0001	$ 0.0001
Number of vote for each share | Vote		1
Common stock, shares outstanding		7,187,500	7,187,500
Common stock, shares issued		7,187,500	7,187,500
Shares subject to possible redemption		28,750,000	28,750,000
Issuance of ordinary shares to Sponsor		7,187,500
IPO
Shareholders Equity [Line Items]
Sale of units in initial public offering, gross (in shares)	28,750,000	28,750,000
Common stock, shares outstanding		35,937,500	35,937,500
Common stock, shares issued		35,937,500	35,937,500

Shareholders' Equity - Preferre

Shareholders' Equity - Preferred Shares (Detail) - shares	Sep. 30, 2020	Dec. 31, 2019
Equity [Abstract]
Preferred stock, shares authorized	2,000,000	2,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

Shareholders' Equity - Warrants

Shareholders' Equity - Warrants (Detail)	9 Months Ended
	Sep. 30, 2020$ / shares
Public Warrants
Shareholders Equity [Line Items]
Period after business combination when warrants become exercisable	30 days
Period to file registration statement after a business combination	15 days
Warrant expiration period	5 years
Redemption price (in dollar per warrant)	$ 0.01
Notice period of warrant redemption	30 days
Minimum price per share of ordinary shares as condition to redeem warrants (in dollar per share)	$ 18
Number of trading days within 30-trading day	20 days
Period within which the 20 trading days at minimum price of ordinary shares	30 days
Share price that triggers warrant exercise price adjustment (in dollar per share)	$ 9.20
Percentage gross proceeds from warrant of the total equity proceeds that triggers warrant exercise price adjustment	60.00%
Number of trading days within 30-trading day	20 days
Ordinary share price with certain period that triggers price adjustment (in dollar per share)	$ 9.20
Warrant exercise price when price of ordinary shares during the 20-trading day period after business combination falls below $9.20 (as a percent of higher of the market value and the newly issued price)	115.00%
Warrants redemption trigger price (as a percent of higher of the market value and the newly issued price)	180.00%
Private Placement Warrants
Shareholders Equity [Line Items]
Period after business combination when warrants shares can be sold	30 days

Fair Value Measurements (Detail

Fair Value Measurements (Detail) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Assets:
Investments held in Trust Account	$ 293,255,540	$ 292,054,158
Level 1
Assets:
Investments held in Trust Account	293,255,540	292,054,158
Level 2
Liabilities:
Warrants	$ 21,096,250	$ 18,817,500

Restatement of Previously Iss_3

Restatement of Previously Issued Financial Statements - Summary of Reconciliation of Balance Sheets (Detail) - USD ($)	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018
Current assets:
Cash	$ 974,317			$ 1,589,795
Prepaid expenses	47,084			62,738
Total current assets	1,021,401			1,652,533
Investments held in Trust Account	293,255,540			292,054,158
Total assets	294,276,941			293,706,691
Current liabilities:
Accounts payable	371,225			86,595
Accrued expenses	414,571			8,860
Total current liabilities	785,796			95,455
Warrant liability	21,096,250			18,817,500
Deferred underwriting commissions	9,187,500			9,187,500
Total liabilities	31,069,546			28,100,455
Commitments and contingencies
Ordinary shares, $0.0001 par value; 28,750,000 shares subject to possible redemption at $10.00 per share at December 31, 2019	287,500,000			287,500,000		$ 287,500,000
Shareholders' Equity:
Preference shares, $0.0001 par value; 2,000,000 shares authorized; none issued and outstanding
Ordinary shares, $0.0001 par value; 200,000,000 shares authorized; 7,187,500 shares issued and outstanding (excluding 28,750,000 and shares subject to possible redemption) at December 31, 2019	719			719
Retained earnings / (Accumulated deficit)	(24,293,324)			(21,894,483)
Total shareholders' equity	(24,292,605)	$ (22,214,866)	$ (15,168,396)	(21,893,764)	$ (20,897,805)	$ (21,396,659)	$ 8,567	$ 22,306
Total Liabilities and Shareholders' Equity	294,276,941			293,706,691
Restatement Adjustment
Current liabilities:
Warrant liability	21,096,250			18,817,500
Total liabilities	21,096,250			18,817,500
Commitments and contingencies
Ordinary shares, $0.0001 par value; 28,750,000 shares subject to possible redemption at $10.00 per share at December 31, 2019	8,196,360			8,076,270
Shareholders' Equity:
Preference shares, $0.0001 par value; 2,000,000 shares authorized; none issued and outstanding
Ordinary shares, $0.0001 par value; 200,000,000 shares authorized; 7,187,500 shares issued and outstanding (excluding 28,750,000 and shares subject to possible redemption) at December 31, 2019	(82)			(81)
Additional paid-in capital	(895,230)			(775,141)
Retained earnings / (Accumulated deficit)	(28,397,298)			(26,118,548)
Total shareholders' equity	(29,292,610)			(26,893,770)
As Reported
Current assets:
Cash	974,317			1,589,795
Prepaid expenses	47,084			62,738
Total current assets	1,021,401			1,652,533
Investments held in Trust Account	293,255,540			292,054,158
Total assets	294,276,941			293,706,691
Current liabilities:
Accounts payable	371,225			86,595
Accrued expenses	414,571			8,860
Total current liabilities	785,796			95,455
Deferred underwriting commissions	9,187,500			9,187,500
Total liabilities	9,973,296			9,282,955
Commitments and contingencies
Ordinary shares, $0.0001 par value; 28,750,000 shares subject to possible redemption at $10.00 per share at December 31, 2019	279,303,640			279,423,730
Shareholders' Equity:
Preference shares, $0.0001 par value; 2,000,000 shares authorized; none issued and outstanding
Ordinary shares, $0.0001 par value; 200,000,000 shares authorized; 7,187,500 shares issued and outstanding (excluding 28,750,000 and shares subject to possible redemption) at December 31, 2019	801			800
Additional paid-in capital	895,230			775,141
Retained earnings / (Accumulated deficit)	4,103,974			4,224,065
Total shareholders' equity	5,000,005			5,000,006
Total Liabilities and Shareholders' Equity	$ 294,276,941			$ 293,706,691

Restatement of Previously Iss_4

Restatement of Previously Issued Financial Statements - Summary of Reconciliation of Balance Sheets (Parenthetical) (Detail) - $ / shares	Sep. 30, 2020	Dec. 31, 2019	Apr. 08, 2019
Accounting Changes and Error Corrections [Abstract]
Ordinary shares, par value (in dollars per share)	$ 0.0001	$ 0.0001
Shares subject to possible redemption	28,750,000	28,750,000
Temporary Equity, Redemption Price Per Share	$ 10	$ 10
Preference shares, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preference shares, shares authorized	2,000,000	2,000,000
Preference shares, shares issued	0	0
Preference shares, shares outstanding	0	0
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	7,187,500	7,187,500
Common stock, shares outstanding	7,187,500	7,187,500

Restatement of Previously Iss_5

Restatement of Previously Issued Financial Statements - Summary of Reconciliation of Statement of Operations (Detail) - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2020	Sep. 30, 2019
CONSOLIDATED STATEMENTS OF OPERATIONS
General and administrative expenses	$ 1,058,292			$ 111,750			$ 1,321,473	$ 245,980
Loss from operations	(1,058,292)			(111,750)			(1,321,473)	(245,980)
Issuance costs allocated to the public warrants								(648,239)
Gain on revaluation of warrant liability	(1,106,250)			(951,250)			(2,278,750)	2,666,250
Gain on marketable securities, dividends and interest held in Trust Account	86,803			1,561,854			1,201,382	3,322,448
Net (loss) income	$ (2,077,739)	$ (7,046,470)	$ 6,725,368	$ 498,854	$ 4,609,364	$ (13,739)	$ (2,398,841)	$ 5,094,479
Basic and diluted weighted average shares outstanding of Public Shares	28,750,000			28,750,000			28,750,000	28,750,000
Basic and diluted net income (loss) per share, Public Shares	$ (0.06)			$ 0.02			$ (0.06)	$ 0.35
Basic and diluted weighted average shares outstanding of Founder Shares	7,187,500			7,187,500			7,187,500	7,187,500
Basic and diluted net loss per share, Founder Shares	$ (0.06)			$ (0.03)			$ (0.10)	$ (0.70)
Restatement Adjustment
CONSOLIDATED STATEMENTS OF OPERATIONS
Issuance costs allocated to the public warrants								$ (648,239)
Gain on revaluation of warrant liability	$ (1,106,250)			$ (951,250)			$ (2,278,750)	2,666,250
Net (loss) income	$ (1,106,250)			$ (951,250)			$ (2,278,750)	$ 2,018,011
Basic and diluted net income (loss) per share, Public Shares	$ (0.06)			$ (0.03)			$ (0.10)	$ 0.23
Basic and diluted net loss per share, Founder Shares	$ 0.09			$ (0.01)			$ 0.08	$ (0.67)
As Reported
CONSOLIDATED STATEMENTS OF OPERATIONS
General and administrative expenses	$ 1,058,292			$ 111,750			$ 1,321,473	$ 245,980
Loss from operations	(1,058,292)			(111,750)			(1,321,473)	(245,980)
Gain on marketable securities, dividends and interest held in Trust Account	86,803			1,561,854			1,201,382	3,322,448
Net (loss) income	$ (971,489)			$ 1,450,104			$ (120,091)	$ 3,076,468
Basic and diluted weighted average shares outstanding of Public Shares	28,750,000			28,750,000			28,750,000	28,750,000
Basic and diluted net income (loss) per share, Public Shares				$ 0.05			$ 0.04	$ 0.12
Basic and diluted weighted average shares outstanding of Founder Shares	7,187,500			7,187,500			7,187,500	7,187,500
Basic and diluted net loss per share, Founder Shares	$ (0.15)			$ (0.02)			$ (0.18)	$ (0.03)

Restatement of Previously Iss_6

Restatement of Previously Issued Financial Statements - Summary of Reconciliation of Statements of Cash Flows (Detail) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Cash Flows from Operating Activities:
Net income (loss)			$ (2,398,841)	$ 5,094,479
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Gain on marketable securities, dividends and interest held in Trust Account	$ (86,803)	$ (1,561,854)	(1,201,382)	(3,322,448)
Gain on revaluation of warrant liability	1,106,250	951,250	2,278,750	(2,666,250)
General and administrative expenses paid by related party				2,206
Gain on marketable securities, dividends and interest held in Trust Account			(1,201,382)	(3,322,448)
Changes in operating assets and liabilities:
Prepaid expenses			15,654	(101,988)
Accounts payable			284,630	79,620
Accrued expenses			405,711	(87,694)
Net cash used in operating activities			(615,478)	(1,002,075)
Cash Flows from Investing Activities:
Cash deposited in Trust Account				(287,500,000)
Net cash used in investing activities				(287,500,000)
Cash Flows from Financing Activities:
Proceeds from note payable to related party				250,000
Repayment of note payable and advances from related party				(252,206)
Proceeds received from initial public offering				287,500,000
Proceeds from private placement				7,750,000
Offering costs paid				(5,151,990)
Net cash provided by financing activities				290,095,804
Net change in cash			(615,478)	1,593,729
Cash - beginning of period			1,589,795	25,000
Cash - end of period	974,317	1,618,729	974,317	1,618,729
Supplemental disclosure of noncash activities:
Offering costs included in accrued expenses			0	85,000
Offering costs included in accounts payable			0	2,600
Remeasurement of ordinary shares subject to possible redemption				26,789,590
Deferred underwritting commissions				9,187,500
Restatement Adjustment
Cash Flows from Operating Activities:
Net income (loss)			(2,278,750)	2,018,011
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Gain on revaluation of warrant liability			2,278,750	(2,666,250)
Changes in operating assets and liabilities:
Net cash used in operating activities				(648,239)
Cash Flows from Financing Activities:
Offering costs paid				648,239
Net cash provided by financing activities				648,239
Supplemental disclosure of noncash activities:
Remeasurement of ordinary shares subject to possible redemption			120,090	(251,483,850)
Deferred underwritting commissions				9,187,500
As Reported
Cash Flows from Operating Activities:
Net income (loss)			(120,091)	3,076,468
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Gain on marketable securities, dividends and interest held in Trust Account	(86,803)	(1,561,854)	(1,201,382)	(3,322,448)
General and administrative expenses paid by related party				2,206
Gain on marketable securities, dividends and interest held in Trust Account				(3,322,448)
Changes in operating assets and liabilities:
Prepaid expenses			15,654	(101,988)
Accounts payable			284,630	79,620
Accrued expenses			405,711	(87,694)
Net cash used in operating activities			(615,478)	(353,836)
Cash Flows from Investing Activities:
Cash deposited in Trust Account				(287,500,000)
Net cash used in investing activities				(287,500,000)
Cash Flows from Financing Activities:
Proceeds from note payable to related party				250,000
Repayment of note payable and advances from related party				(252,206)
Proceeds received from initial public offering				287,500,000
Proceeds from private placement				7,750,000
Offering costs paid				(5,800,229)
Net cash provided by financing activities				289,447,565
Net change in cash			(615,478)	1,593,729
Cash - beginning of period			1,589,795	25,000
Cash - end of period	$ 974,317	$ 1,618,729	974,317	1,618,729
Supplemental disclosure of noncash activities:
Offering costs included in accrued expenses			0	85,000
Offering costs included in accounts payable			0	2,600
Remeasurement of ordinary shares subject to possible redemption			$ (120,090)	$ 278,273,440

Restatement of Previously Iss_7

Restatement of Previously Issued Financial Statements - Summary of Reconciliation of Statements of Cash Flows (Parenthetical) (Detail) - USD ($)	Jun. 30, 2019	Apr. 30, 2019	Jun. 30, 2019	Sep. 30, 2019	Sep. 30, 2020	Dec. 31, 2019
Accounting Changes and Error Corrections [Abstract]
Warrants liability fair value		$ 19,300,000
Issuance costs allocated to the public warrants		648,239		$ 648,239
Proceeds received from the sale of Private warrants in excess of their fair value, recognized as additional paid in capital		$ 775,000
Temporary equity, carrying amount, attributable to parent	$ 287,500,000		$ 287,500,000		$ 287,500,000	$ 287,500,000
Remeasurement of ordinary shares subject to possible redemption	$ 26,800,000		$ 26,789,590	$ 30,100,000