COVA Acquisition (COVA) 10-Q/A 10 Dec 21 2021 Q3 Quarterly report (amended) Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2021	Dec. 10, 2021
Document Information Line Items
Entity Registrant Name	COVA ACQUISITION CORP.
Trading Symbol	COVA
Document Type	10-Q/A
Current Fiscal Year End Date	--12-31
Amendment Flag	true
Amendment Description	References throughout this Amendment No. 1 to the Quarterly Report on Form 10-Q to “we,” “us” or the “Company” are to COVA Acquisition Corp., unless the context otherwise indicates.
 This Amendment No. 1 (“Amendment No. 1”) to the Quarterly Report on Form 10-Q/A amends the Quarterly Report on Form 10-Q of COVA Acquisition Corp. as of and for the period ended September 30, 2021, as filed with the Securities and Exchange Commission (“SEC”) on November 15, 2021 (the “First Amended Filing”). 
 On November 15, 2021, the Company filed its Quarterly Report on Form 10-Q for the quarterly period ending September 30, 2021 (the “Q3 Form 10-Q”), which included a Note 2, Revision of Previously Issued Financial Statements, (“Note 2”) that describes a revision to the Company’s classification of its Class A ordinary shares subject to redemption issued as part of the units sold in the Company’s initial public offering (“IPO”) on February 9, 2021. As described in Note 2, upon its IPO, the Company classified a portion of the Class A ordinary shares as permanent equity to maintain net tangible assets greater than $5,000,000 on the basis that the Company will consummate its initial business combination only if the Company has net tangible assets of at least $5,000,001. The Company’s management re-evaluated the conclusion and determined that the Class A ordinary shares subject to redemption included certain provisions that require classification of the Class A ordinary shares as temporary equity regardless of the minimum net tangible assets required to complete the Company’s initial business combination. As a result, management corrected the error by reclassifying all Class A ordinary shares subject to redemption as temporary equity. This resulted in a revision to the initial carrying value of the Class A ordinary shares subject to possible redemption with the offset recorded to additional paid-in capital (to the extent available), accumulated deficit and Class A ordinary shares.
 In connection with the change in presentation for the Class A ordinary shares subject to possible redemption, the Company revised its earnings per share calculation to allocate income and losses shared pro rata between the two classes of shares. This presentation differs from the previously presented method of earnings per share, which was similar to the two-class method.
 The Company determined the changes were not qualitatively material to the Company’s previously issued financial statements and did not restate its financial statements. Instead, the Company revised its previously financial statements in Note 2 to its Q3 Form 10-Q. Although the qualitative factors that management assessed tended to support a conclusion that the misstatements were not material, these factors were not strong enough to overcome the significant quantitative errors in the financial statements. The qualitative and quantitative factors support a conclusion that the misstatements are material on a quantitative basis. As such, upon further consideration of the change, the Company determined the change in classification of the Class A ordinary shares and change to its presentation of earnings per share is material quantitatively and it should restate its previously issued financial statements.
 Therefore, on December 7, 2021, the Company’s management and the audit committee of the Company’s board of directors (the “Audit Committee”) concluded that the Company’s previously issued (i) audited balance sheet as of February 9, 2021 and (ii) unaudited interim financial statements included in the Company’s Quarterly Reports on Form 10-Q for the quarterly periods ended March 31, 2021 and June 30, 2021, filed with the SEC on June 1, 2021 and August 16, 2021, respectively, (collectively, the “Affected Periods”), should be restated to report all Public Shares as temporary equity and should no longer be relied upon. As such, the Company will restate its financial statements for the Affected Periods in this Quarterly Report on Form 10-Q/A.
 The Company does not expect any of the above changes will have any impact on its cash position and cash held in the trust account established in connection with the IPO.
 After re-evaluation, the Company’s management has concluded that in light of the errors described above, a material weakness existed in the Company’s internal control over financial reporting during the Affected Periods and that the Company’s disclosure controls and procedures were not effective. The Company’s remediation plan with respect to such material weakness is described in more detail below in this Quarterly Report on Form 10-Q/A.
Entity Central Index Key	0001837160
Entity Current Reporting Status	No
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Sep. 30, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q3
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Shell Company	true
Entity Ex Transition Period	false
Document Quarterly Report	true
Document Transition Report	false
Entity Incorporation, State or Country Code	E9
Entity File Number	001-40012
Entity Tax Identification Number	98-1572360
Entity Address, Address Line One	530 Bush Street
Entity Address, Address Line Two	Suite 703
Entity Address, City or Town	San Francisco
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	94108
City Area Code	(415)
Local Phone Number	800-2289
Title of 12(b) Security	Class A Ordinary Shares included as part of the units
Security Exchange Name	NASDAQ
Entity Interactive Data Current	Yes
Class A Ordinary Shares
Document Information Line Items
Entity Common Stock, Shares Outstanding		30,000,000
Class B Ordinary Shares
Document Information Line Items
Entity Common Stock, Shares Outstanding		7,500,000

Condensed Balance Sheets

Condensed Balance Sheets - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Assets:
Cash	$ 313,806
Prepaid expenses and other assets	791,419
Total current assets	1,105,225
Deferred offering costs		248,611
Prepaid expenses – non-current portion	274,377
Investments held in Trust Account	300,024,271
Total Assets	301,403,873	248,611
Liabilities, Class A Ordinary Shares Subject to Possible Redemption, and Shareholders’ Equity (Deficit)
Accounts payable and accrued expenses	22,025	207,038
Promissory note – related party		25,500
Total current liabilities	22,025	232,538
Deferred underwriting fee	10,500,000
Warrant liabilities	13,882,135
Total liabilities	24,404,160	232,538
Commitments
Class A ordinary shares subject to possible redemption, $0.0001 par value, 30,000,000 and no shares at redemption value of $10.00 at September 30, 2021 and December 31, 2020, respectively	300,000,000
Shareholders’ Equity (Deficit):
Preference shares, $0.0001 par value; 5,000,000 shares authorized; none issued and outstanding
Class A ordinary shares, $0.0001 par value; 500,000,000 shares authorized; no shares issued and outstanding (excluding 30,000,000 and no shares subject to possible redemption) at September 30, 2021 and December 31, 2020, respectively
Class B ordinary shares, $0.0001 par value; 50,000,000 shares authorized; 7,500,000 and 7,503,750 shares issued and outstanding at September 30, 2021 and December 31, 2020, respectively	750	750
Additional paid-in capital		24,250
Accumulated deficit	(23,001,037)	(8,927)
Total Shareholders’ equity (deficit)	(23,000,287)	16,073
Total Liabilities, Class A Ordinary Shares Subject to Possible Redemption, and Shareholders’ Equity (Deficit)	$ 301,403,873	$ 248,611

Condensed Balance Sheets (Paren

Condensed Balance Sheets (Parentheticals) - $ / shares	Sep. 30, 2021	Dec. 31, 2020
Preference shares, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preference shares, shares authorized	5,000,000	5,000,000
Preference shares, shares issued
Preference shares, shares outstanding
Class A Ordinary Shares
Shares subject to possible redemption , par value (in Dollars per share)	$ 0.0001	$ 0.0001
Shares subject to possible redemption , shares	30,000,000
Shares subject to possible redemption , redemption value (in Dollars per share)	$ 10	$ 10
Ordinary shares, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Ordinary shares, shares authorized	500,000,000	500,000,000
Ordinary shares, shares issued
Ordinary shares, shares outstanding
Class B Ordinary Shares
Ordinary shares, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Ordinary shares, shares authorized	50,000,000	50,000,000
Ordinary shares, shares issued	7,500,000	7,503,750
Ordinary shares, shares outstanding	7,500,000	7,503,750

Unaudited Condensed Statements

Unaudited Condensed Statements of Operations - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2021
Formation and operating costs	$ 302,768	$ 820,249
Loss from Operations	(302,768)	(820,249)
Other income (expense):
Interest income on investments held in Trust Account	21,218	24,271
Offering costs allocated to warrants		(989,589)
Change in fair value of warrant liabilities	7,403,869	12,239,865
Total other income (expense)	7,425,087	11,274,547
Net income	$ 7,122,319	$ 10,454,298
Class A Ordinary Shares
Other income (expense):
Weighted average shares outstanding (in Shares)	30,000,000	25,714,286
Basic and diluted net income per share (in Dollars per share)	$ 0.19	$ 0.32
Class B Ordinary Shares
Other income (expense):
Weighted average shares outstanding (in Shares)	7,500,000	7,360,714
Basic and diluted net income per share (in Dollars per share)	$ 0.19	$ 0.32

Condensed Statements of Changes

Condensed Statements of Changes in Shareholders’ Equity (Unaudited) - USD ($)	Class AOrdinary Shares	Class BOrdinary Shares	Additional Paid-in Capital	Accumulated Deficit	Total
Balance beginning at Dec. 31, 2020		$ 750	$ 24,250	$ (8,927)	$ 16,073
Balance beginning (in Shares) at Dec. 31, 2020		7,503,750
Forfeiture due to partial exercise of overallotment
Forfeiture due to partial exercise of overallotment (in Shares)		(3,750)
Net income (loss)				(3,266,877)	(3,266,877)
Accretion for Class A ordinary shares to redemption amount			(24,250)	(33,446,408)	(33,470,658)
Balance ending at Mar. 31, 2021		$ 750		(36,722,212)	(36,721,462)
Balance ending (in Shares) at Mar. 31, 2021		7,500,000
Net income (loss)				6,598,856	6,598,856
Balance ending at Jun. 30, 2021		$ 750		(30,123,356)	(30,122,606)
Balance ending (in Shares) at Jun. 30, 2021		7,500,000
Net income (loss)				7,122,319	7,122,319
Balance ending at Sep. 30, 2021		$ 750		$ (23,001,037)	$ (23,000,287)
Balance ending (in Shares) at Sep. 30, 2021		7,500,000

Condensed Statement of Cash Flo

Condensed Statement of Cash Flows (Unaudited)	9 Months Ended
	Sep. 30, 2021USD ($)
Cash flows from operating activities:
Net income	$ 10,454,298
Adjustments to reconcile net income to net cash used in operating activities:
Interest earned on investments held in Trust Account	(24,271)
Offering costs allocated to warrants	989,589
Change in fair value of warrant liabilities	(12,239,865)
Changes in operating assets and liabilities:
Prepaid expenses and other assets	(1,065,796)
Accounts payable and accrued expenses	22,025
Net cash used in operating activities	(1,864,020)
Cash Flows from Investing Activities:
Cash deposited into Trust Account	(300,000,000)
Net cash used in investing activities	(300,000,000)
Cash Flows from Financing Activities:
Proceeds from sale of Units, net of underwriter’s discount	294,000,000
Proceeds from issuance of Private Placement Warrants	8,872,000
Proceeds from promissory note – related party	57,546
Payment of promissory note – related party	(83,046)
Payment of offering costs	(668,674)
Net cash provided by financing activities	302,177,826
Net change in cash	313,806
Cash, beginning of period
Cash, end of the period	313,806
Supplemental disclosure of cash flow information:
Deferred underwriters’ discount payable charged to additional paid-in capital	$ 10,500,000

Organization and Business Opera

Organization and Business Operations	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Organization and Business Operations	Note 1 — Organization and Business Operations COVA Acquisition Corp. (the “Company”) is a blank check company incorporated as a Cayman Islands exempted company on December 11, 2020. The Company was incorporated for the purpose of effecting a merger, share exchange, asset acquisition, share purchase, reorganization or similar business combination with one or more businesses that the Company has not yet identified (“Business Combination”). As of September 30, 2021, the Company had not commenced any operations. All activity for the period from December 11, 2020 (inception) through September 30, 2021 relates to the Company’s formation and the Initial Public Offering (the “IPO”) described below. The Company will not generate any operating revenues until after the completion of its initial Business Combination, at the earliest. The Company will generate non-operating income in the form of interest income on cash and cash equivalents from the proceeds derived from the IPO. The registration statement for the Company’s IPO was declared effective by the U.S. Securities and Exchange Commission (the “SEC”) on February 4, 2021 (the “Effective Date”). On February 9, 2021, the Company consummated the IPO of 30,000,000 units (the “Units” and, with respect to the shares of Class A ordinary shares included in the Units sold, the “Public Shares”), including the issuance of 3,900,000 Units as a result of the underwriters’ partial exercise of their over-allotment option. Each Unit consists of one share of Class A ordinary shares, $0.0001 par value, and one-half of one redeemable warrant, with each whole warrant entitling its holder to purchase one share of Class A ordinary shares at a price of $11.50 per share. The Units were sold at an offering price of $10.00 per Unit, generating gross proceeds of $300,000,000 (Note 4). Simultaneously with the closing of the IPO, the Company consummated the private placement (“Private Placement”) with the Sponsor of an aggregate of 8,872,000 warrants (“Private Placement Warrants”) to purchase Class A ordinary shares, each at a price of $1.00 per Private Placement Warrant, generating total proceeds of $8,872,000 (Note 4). Transaction costs amounted to $17,210,247, consisting of $6,000,000 of underwriting discount, $10,500,000 of deferred underwriters’ fee and $710,247 of other offering costs. Following the closing of the IPO on February 9, 2021, an amount of $300,000,000 ($10.00 per Unit) from the net proceeds of the sale of the Units in the IPO and the sale of the Private Placement was placed in a trust account (“Trust Account”) which will be invested in U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act of 1940, as amended (the “Investment Company Act”), with a maturity of 185 days or less or in money market funds meeting certain conditions under Rule 2a-7 promulgated under the Investment Company Act, which invest only in direct U.S. government treasury obligations, until the earlier of (a) the completion of the Company’s initial Business Combination, (b) the redemption of any public shares properly submitted in connection with a shareholder vote to amend the Company’s certificate of incorporation, or (c) the redemption of the Company’s public shares if the Company is unable to complete the initial Business Combination within 24 months from February 9, 2021 (the “Combination Period”), the closing of the IPO. The Company’s management has broad discretion with respect to the specific application of the net proceeds of the IPO and the sale of the Private Placement Warrants, although substantially all of the net proceeds are intended to be applied generally toward consummating a Business Combination. There is no assurance that the Company will be able to complete a Business Combination successfully. The Company must complete a Business Combination with one or more operating businesses or assets that together have an aggregate fair market value equal to at least 80% of the net assets held in the Trust Account (net of amounts disbursed to management for working capital purposes, if permitted, and excluding the amount of any deferred underwriting commissions) at the time of the Company’s signing a definitive agreement in connection with its 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 an interest in the target business or assets sufficient for it not to be required to register as an investment company under the Investment Company Act. The Company will provide its holders of the outstanding Public Shares (the “public shareholders”) with the opportunity to redeem all or a portion of their Public Shares upon the completion of a Business Combination either (i) in connection with a shareholder meeting called to approve the Business Combination or (ii) by means of a tender offer. The decision as to whether the Company will seek shareholder approval of a Business Combination or conduct a tender offer will be made by the Company. 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, plus any pro rata interest earned on the funds held in the Trust Account and not previously released to the Company to pay its tax obligations). There will be no redemption rights upon the completion of a Business Combination with respect to the Company’s warrants. The Company will only proceed with a Business Combination if the Company has net tangible assets of at least $5,000,001 either prior to or upon such consummation of a Business Combination and, if the Company seeks shareholder approval, a majority of the shares voted are voted in favor of the Business Combination. If a shareholder vote is not required by applicable law or stock exchange rules and the Company does not decide to hold a shareholder vote for business or other reasons, the Company will, pursuant to its Amended and Restated Certificate of Incorporation (the “Amended and Restated Certificate of Incorporation”), conduct the redemptions pursuant to the tender offer rules of the SEC and file tender offer documents with the SEC prior to completing a Business Combination. If, however, shareholder approval of the transaction is required by applicable law or stock exchange rules, or the Company decides to obtain shareholder approval for business or other reasons, the Company will offer to redeem shares in conjunction with a proxy solicitation pursuant to the proxy rules and not pursuant to the tender offer rules. If the Company seeks shareholder approval in connection with a Business Combination, the Sponsor has agreed to vote its Founder Shares (as defined in Note 5), and any Public Shares purchased during or after the IPO in favor of approving a Business Combination. In addition, the Initial Shareholders have agreed to waive their redemption rights with respect to their Founder Shares and Public Shares in connection with the completion of a Business Combination. In addition, the Company has agreed not to enter into a definitive agreement regarding an initial Business Combination without the prior consent of the Sponsor. Notwithstanding the above, if the Company seeks shareholder approval of a Business Combination and it does not conduct redemptions pursuant to the tender offer rules, the Amended and Restated Certificate of Incorporation provides that a public 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 Public Shares, without the prior consent of the Company. The Sponsor has agreed (a) to waive its redemption rights with respect to its Founder Shares and Public Shares held by it in connection with the completion of a Business Combination and (b) not to propose an amendment to the Amended and Restated Certificate of Incorporation (i) to modify the substance or timing of the Company’s obligation to allow redemption in connection with the Company’s initial Business Combination or to redeem 100% of its Public Shares if the Company does not complete a Business Combination or (ii) with respect to any other provision relating to shareholders’ rights (including redemption rights) or pre-initial business combination activity, unless the Company provides the public shareholders with the opportunity to redeem their Public Shares in conjunction with any such amendment. There will be no redemption rights or liquidating distributions with respect to the Company’s warrants, which will expire worthless if the Company fails to complete a Business Combination within the Combination Period. The Sponsor has agreed to waive its liquidation rights with respect to the Founder Shares if the Company fails to complete a Business Combination within the Combination Period. However, if the Sponsor acquires Public Shares in or after the IPO, such Public Shares will be entitled to liquidating distributions from the Trust Account if the Company fails to complete a Business Combination within the Combination Period. In order to protect the amounts held in the Trust Account, the Sponsor has agreed to be liable to the Company if and to the extent any claims by a third party for services rendered or products sold to the Company, or a prospective target business with which the Company has discussed entering into a transaction agreement, reduce the amount of funds in the Trust Account to below the lesser of (1) $10.00 per Public Share and (2) the actual amount per Public Share held in the Trust Account as of the date of the liquidation of the Trust Account due to reductions in the value of the trust assets, less taxes payable, provided that such liability will not apply to claims by a third party or prospective target business who executed a waiver of any and all rights to the monies held in the Trust Account nor will it apply to any claims under the Company’s indemnity of the underwriters of the IPO against certain liabilities, including liabilities under the Securities Act of 1933, as amended (the “Securities Act”). Moreover, in the event that an executed waiver is deemed to be unenforceable against a third party, the Sponsor will not be responsible to the extent of any liability for such third-party claims. The Company will seek to reduce the possibility that the Sponsor will have to indemnify the Trust Account due to claims of creditors by endeavoring to have all vendors, service providers (except the Company’s independent registered public accounting firm), prospective target businesses and 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. Liquidity and Capital Resources At September 30, 2021, the Company had cash of $313,806 held outside of the Trust Account. The Company intends to use the funds held outside the Trust Account primarily to identify and evaluate target businesses, perform business due diligence on prospective target businesses, travel to and from the offices, plants or similar locations of prospective target businesses or their representatives or owners, review corporate documents and material agreements of prospective target businesses, and structure, negotiate, and complete a Business Combination. In order to fund working capital deficiencies or finance transaction costs in connection with an initial Business Combination, the Company’s sponsor, officers, directors, or their affiliates may, but are not obligated to, loan the Company funds as may be required. If the Company completes its initial Business Combination, the Company would repay such loaned amounts. In the event that the initial Business Combination does not close, the Company may use a portion of the working capital held outside the Trust Account to repay such loaned amounts, but no proceeds from its Trust Account would be used for such repayment. Up to $1,500,000 of such loans may be convertible into private placement warrants of the post Business Combination entity at a price of $1.00 per warrant at the option of the lender. The warrants would be identical to the Private Warrants. To date, there have been no such loans. Prior to the completion of the initial Business Combination, the Company does not expect to seek loans from parties other than the Sponsor or an affiliate of the Sponsor as the Company does not believe third parties will be willing to loan such funds and provide a waiver against any and all rights to seek access to funds in the Trust Account. Management believes that we will have sufficient working capital and borrowing capacity to meet the Company’s needs through the earlier of a Business Combination or for the next 12 months. If the Company is unable to complete its initial Business Combination because the Company does not have sufficient funds available to it, the Company will be forced to cease operations and liquidate the Trust Account

Restatement of Previously Issue

Restatement of Previously Issued Financial Statements	9 Months Ended
	Sep. 30, 2021
Condensed Financial Information Disclosure [Abstract]
Restatement of Previously Issued Financial Statements	Note 2 — Restatement of Previously Issued Financial Statements In preparation of the Company’s unaudited condensed financial statements for the quarterly period ended September 30, 2021, the Company concluded it should restate its previously issued financial statements to classify all Class A ordinary shares subject to possible redemption in temporary equity. In accordance with the SEC and its staff’s guidance on redeemable equity instruments in ASC 480-10-S99, redemption provisions not solely within the control of the Company, require ordinary shares subject to redemption to be classified outside of permanent equity. The Company had previously classified a portion of its Class A ordinary shares in permanent equity. Although the Company did not specify a maximum redemption threshold, its charter currently provides that the Company will not redeem its Public Shares in an amount that would cause its net tangible assets to be less than $5,000,001. Previously, the Company did not consider redeemable shares classified as temporary equity as part of net tangible assets. Effective with these condensed financial statements, the Company revised this interpretation to include temporary equity in net tangible assets. In connection with the change in presentation for the Class A ordinary shares subject to possible redemption, the Company has revised its earnings per share calculation to allocate income and losses shared pro rata between the two classes of shares. This presentation contemplates a Business Combination as the most likely outcome, in which case, both classes of shares participate pro rata in the income and losses of the Company. In accordance with SEC Staff Accounting Bulletin No. 99, “Materiality,” and SEC Staff Accounting Bulletin No. 108, “Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements;” the Company evaluated the corrections and has determined that the related impact was material to previously presented financial statements that contained the error, reported in the Company’s Form 10-Qs for the quarterly periods ended March 31, 2021, and June 30, 2021 (the “Affected Quarterly Periods”). Therefore, the Company, in consultation with its Audit Committee, concluded that the Affected Quarterly Periods should be restated to present all Class A ordinary shares subject to possible redemption as temporary equity and to recognize accretion from the initial book value to redemption value at the time of its Initial Public Offering. As such, the Company is reporting these restatements to those periods in this quarterly report. Impact of the Restatement The impacts to the balance sheet, income statement and cash flow as of March 31, 2021 and the balance sheet, income statement and cash flow as of June 30, 2021 are presented below: As As Reported Adjustment Restated Balance Sheet as of March 31, 2021 (per Form 10-Q filed on June 1, 2021) Class A ordinary shares subject to possible redemption $ 258,278,530 $ 41,721,470 $ 300,000,000 Shareholders’ equity (deficit) Class A ordinary shares, $0.0001 par value 417 (417 ) - Class B ordinary shares, $0.0001 par value 750 - 750 Additional paid-in capital 8,274,645 (8,274,645 ) - Retained Earnings (Accumulated Deficit) (3,275,804 ) (33,446,408 ) (36,722,212 ) Total shareholders’ equity (deficit) $ 5,000,008 $ (41,721,470 ) $ (36,721,462 ) Shares subject to possible redemption 25,827,853 4,172,147 30,000,000 Statement of Operations for the three months ended March 31, 2021 (per Form 10-Q filed on June 1, 2021) Weighted average shares outstanding, Redeemable Class A ordinary shares 30,000,000 (13,333,333 ) 16,666,667 Basic and diluted net income per share, Redeemable Class A ordinary shares $ - $ (0.14 ) $ (0.14 ) Weighted average shares outstanding, Non-redeemable Class A and Class B ordinary shares 7,077,500 (10,833 ) 7,066,667 Basic and diluted net income per shares, Non-redeemable Class A and Class B ordinary shares $ (0.46 ) $ 0.32 $ (0.14 ) Statement of Cash Flows as of March 31, 2021 (per Form 10-Q filed on June 1, 2021) Initial value of Class A ordinary shares subject to possible redemption $ 258,858,100 $ (258,858,100 ) $ - Change in value of Class A ordinary shares subject to possible redemption $ (579,570 ) $ 579,570 $ - Balance Sheet as of June 30, 2021 (per Form 10-Q filed on August 16, 2021) Class A ordinary shares subject to possible redemption $ 264,877,390 $ 35,122,610 $ 300,000,000 Shareholders’ equity (deficit) Class A ordinary shares, $0.0001 par value 351 (351 ) - Class B ordinary shares, $0.0001 par value 750 - 750 Additional paid-in capital 1,675,851 (1,675,851 ) - Retained Earnings (Accumulated Deficit) 3,323,052 (33,446,408 ) (30,123,356 ) Total shareholders’ equity (deficit) $ 5,000,004 $ (35,122,610 ) $ (30,122,606 ) Shares subject to possible redemption 26,487,739 3,512,261 30,000,000 Statement of Operations for the three months ended June 30, 2021 (per Form 10-Q filed on August 16, 2021) Weighted average shares outstanding, Redeemable Class A ordinary shares 30,000,000 - 30,000,000 Basic and diluted net income per share, Redeemable Class A ordinary shares $ - $ 0.18 $ 0.18 Weighted average shares outstanding, Non-redeemable Class A and Class B ordinary shares 7,500,000 - 7,500,000 Basic and diluted net income per share, Non-redeemable Class A and Class B ordinary shares $ 0.88 $ (0.70 ) $ 0.18 Statement of Operations for the six months ended June 30, 2021 (per Form 10-Q filed on August 16, 2021) Weighted average shares outstanding, Redeemable Class A ordinary shares 30,000,000 (6,629,834 ) 23,370,166 Basic and diluted net income per share, Redeemable Class A ordinary shares $ - $ 0.11 $ 0.11 Weighted average shares outstanding, Non-redeemable Class A and Class B ordinary shares 7,289,917 (5,387 ) 7,284,530 Basic and diluted net income per share, Non-redeemable Class A and Class B ordinary shares $ 0.46 $ (0.35 ) $ 0.11 Statement of Cash Flows as of June 30, 2021 (per Form 10-Q filed on August 16, 2021) Initial value of Class A ordinary shares subject to possible redemption $ 258,858,100 $ (258,858,100 ) $ - Change in value of Class A ordinary shares subject to possible redemption $ 6,019,289 $ (6,019,289 ) $ -

Significant Accounting Policies

Significant Accounting Policies	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Significant Accounting Policies	Note 3 — Significant Accounting Policies Basis of Presentation The accompanying condensed financial statements are presented in U.S. dollars in conformity with accounting principles generally accepted in the United States of America (“GAAP”) for financial information and pursuant to the rules and regulations of the SEC. Accordingly, they do not include all of the information and footnotes required by GAAP. In the opinion of management, the condensed financial statements reflect all adjustments, which include only normal recurring adjustments necessary for the fair statement of the balances and results for the periods presented. The interim results for the three months and nine months ended September 30, 2021 are not necessarily indicative of the results to be expected for the year ending December 31, 2021. The accompanying condensed financial statements should be read in conjunction with the audited financial statements and notes thereto included in the final prospectus and the Form 8-K filed by the Company with the SEC on February 9, 2021 and February 16, 2021, respectively, and the unaudited financial statements for the three months ended March 31, 2021 included in the Form 10-Q filed with by the Company with the SEC on June 1, 2021. Emerging Growth Company Status The Company is an “emerging growth company,” as defined in the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012, (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that an emerging growth company can elect to opt-out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such an election to opt-out is irrevocable. The Company has elected not to opt-out of such extended transition period, which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make the comparison of the Company’s financial statements with another public company that is neither an emerging growth company nor an emerging growth company that has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. Use of Estimates The preparation of these unaudited condensed financial statements in conformity with GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of these unaudited condensed financial statements. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of these unaudited condensed financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates. One of the more significant accounting estimates included in these financial statements is the determination of the fair value of the warrant liability. Such estimates may be subject to change as more current information becomes available and accordingly the actual results could differ significantly from those estimates. Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. As of September 30, 2021, and December 31, 2020, the Company had no cash equivalents. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of a cash account in a financial institution, which, at times, may exceed the Federal Deposit Insurance Corporation coverage of $250,000. At September 30, 2021, the Company has not experienced losses on this account and management believes the Company is not exposed to significant risks on such account. Investments Held in Trust Account At September 30, 2021, the investments held in the Trust Account were held in U.S. Treasury Bills with a maturity of 185 days or less The Company classifies its United States Treasury securities as held-to-maturity in accordance with FASB ASC Topic 320 “Investments - Debt and Equity Securities.” Held-to-maturity securities are those securities which the Company has the ability and intent to hold until maturity. Held-to-maturity treasury securities are recorded at amortized cost and adjusted for the amortization or accretion of premiums or discounts. A decline in the market value of held-to-maturity securities below cost that is deemed to be other than temporary, results in an impairment that reduces the carrying costs to such securities’ fair value. The impairment is charged to earnings and a new cost basis for the security is established. To determine whether an impairment is other than temporary, the Company considers whether it has the ability and intent to hold the investment until a market price recovery and considers whether evidence indicating the cost of the investment is recoverable outweighs evidence to the contrary. Evidence considered in this assessment includes the reasons for the impairment, the severity and the duration of the impairment, changes in value subsequent to year-end, forecasted performance of the investee, and the general market condition in the geographic area or industry in which the investee operates. Premiums and discounts are amortized or accreted over the life of the related held-to-maturity security as an adjustment to yield using the effective-interest method. Such amortization and accretion are included in the “interest income” line item in the statements of operations. Interest income is recognized when earned. Derivative Warrant Liabilities The Company evaluated the Public Warrants and Private Placement Warrants (collectively, “Warrants”, which are discussed in Note 4, Note 7 and Note 9) in accordance with ASC 815-40, “Derivatives and Hedging — Contracts in Entity’s Own Equity”, and concluded that a provision in the Warrant Agreement related to certain tender or exchange offers precludes the Warrants from being accounted for as components of equity. As the Warrants meet the definition of a derivative as contemplated in ASC 815, the Warrants are recorded as derivative liabilities on the condensed balance sheet and measured at fair value at inception (on the date of the IPO) and at each reporting date in accordance with ASC 820, “Fair Value Measurement”, with changes in fair value recognized in the condensed statement of operations in the period of change. Offering Costs Associated with the Initial Public Offering The Company complies with the requirements of the ASC 340-10-S99-1. Offering costs consisted of legal, accounting, underwriting fees and other costs incurred through the Initial Public Offering that were directly related to the Initial Public Offering. Offering costs are allocated to the separable financial instruments issued in the Initial Public Offering based on a relative fair value basis, compared to total proceeds received. Offering costs associated with warrant liabilities are expensed as incurred, presented as non-operating expenses in the statement of operations. Offering costs associated with the Class A ordinary shares in the amount of $710,247 was charged to shareholders’ deficit upon the completion of the IPO. Class A Ordinary Shares Subject to Possible Redemption The Company accounts for its Class A ordinary shares subject to possible redemption in accordance with the guidance in ASC Topic 480 “Distinguishing Liabilities from Equity.” Class A ordinary shares subject to mandatory redemption (if any) are classified as a liability instrument and are measured at fair value. Conditionally redeemable Class A ordinary shares (including Class A ordinary shares that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) are classified as temporary equity. At all other times, Class A ordinary shares are classified as shareholders’ equity. The Company’s Class A ordinary shares feature certain redemption rights that are considered to be outside of the Company’s control and subject to the occurrence of uncertain future events. Accordingly, all of the Company’s 30,000,000 Class A ordinary shares subject to possible redemption are presented at redemption value as temporary equity, outside of the shareholders’ deficit section of the Company’s balance sheet. The Company recognizes changes in redemption value immediately as they occur and adjusted the carrying value of redeemable ordinary shares to equal the redemption value at the end of each reporting period. At September 30, 2021 and December 31, 2020, the Class A ordinary shares reflected in the condensed balance sheets are reconciled in the following table: Gross Proceeds $ 300,000,000 Less: Proceeds allocated to Public Warrants (17,250,000 ) Less: Issuance costs related to Class A ordinary shares (16,220,658 ) Plus: Accretion of carrying value to redemption value 33,470,658 Class A ordinary shares subject to possible redemption $ 300,000,000 Income Taxes ASC Topic 740 prescribes a recognition threshold and a measurement attribute for these financial statements’ recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. The Company’s management determined that the Cayman Islands is the Company’s only major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The deferred tax assets were deemed to be de minimis as of September 30, 2021 and December 31, 2020. There is currently no taxation imposed on income by the Government of the Cayman Islands. In accordance with Cayman federal income tax regulations, income taxes are not levied on the Company. Consequently, income taxes are not reflected in the Company’s financial statements. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months. The provision for income taxes was deemed to be de minimis for the three months and nine months ended September 30, 2021. Net Income Per Ordinary Share The Company complies with accounting and disclosure requirements of Financial Accounting Standards Board (“FASB”) ASC Topic 260, “Earnings Per Shares.” The Company has two classes of ordinary shares, which are referred to as Class A ordinary shares and Class B ordinary shares. Income and losses are shared pro rata between the two classes of ordinary shares. Net income per ordinary share is computed by dividing the pro rata net income between the Class A ordinary shares and the Class B ordinary shares by the weighted average number of ordinary shares outstanding for each of the periods. The calculation of diluted income per ordinary share does not consider the effect of the warrants issued in connection with the IPO since the exercise of the warrants are contingent upon the occurrence of future events and the inclusion of such warrants would be anti-dilutive. The warrants are exercisable for 23,872,000 shares of Class A ordinary shares in the aggregate. Reconciliation of Net Income per Ordinary Share The following table presents a reconciliation of the numerator and denominator used to compute basic and diluted net income per ordinary share for each class of ordinary shares: For the For the Class A Class B Class A Class B Basic and diluted net income per ordinary share: Numerator: Allocation of net income $ 5,697,855 $ 1,424,464 $ 8,127,734 $ 2,326,564 Denominator: Weighted-average shares outstanding 30,000,000 7,500,000 25,714,286 7,360,714 Basic and diluted net income per ordinary share $ 0.19 $ 0.19 $ 0.32 $ 0.32 Fair Value of Financial Instruments The Company follows the guidance in ASC 820, “Fair Value Measurement,” for its financial assets and liabilities that are re-measured and reported at fair value at each reporting period, and non-financial assets and liabilities that are re-measured and reported at fair value at least annually. The fair value of the Company’s financial assets and liabilities reflects management’s estimate of amounts that the Company would have received in connection with the sale of the assets or paid in connection with the transfer of the liabilities in an orderly transaction between market participants at the measurement date. In connection with measuring the fair value of its assets and liabilities, the Company seeks to maximize the use of observable inputs (market data obtained from independent sources) and to minimize the use of unobservable inputs (internal assumptions about how market participants would price assets and liabilities). The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities: Level 1 — Valuations based on unadjusted quoted prices in active markets for identical assets or liabilities that the Company has the ability to access. Valuation adjustments and block discounts are not being applied. Since valuations are based on quoted prices that are readily and regularly available in an active market, valuation of these securities does not entail a significant degree of judgment. Level 2 — Valuations based on (i) quoted prices in active markets for similar assets and liabilities, (ii) quoted prices in markets that are not active for identical or similar assets, (iii) inputs other than quoted prices for the assets or liabilities, or (iv) inputs that are derived principally from or corroborated by market through correlation or other means. Level 3 — Valuations based on inputs that are unobservable and significant to the overall fair value measurement. See Note 9 for additional information on liabilities measured at fair value. Recent Accounting Pronouncements In August 2020, FASB issued Accounting Standards Update (“ASU”) 2020-06, Debt — Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging — Contracts in Entity’s Own Equity (Subtopic 815-40) (“ASU 2020-06”) to simplify accounting for certain financial instruments. ASU 2020-06 eliminates the current models that require separation of beneficial conversion and cash conversion features from convertible instruments and simplifies the derivative scope exception guidance pertaining to equity classification of contracts in an entity’s own equity. The new standard also introduces additional disclosures for convertible debt and freestanding instruments that are indexed to and settled in an entity’s own equity. ASU 2020-06 amends the diluted earnings per share guidance, including the requirement to use the if-converted method for all convertible instruments. ASU 2020-06 is effective January 1, 2022 and should be applied on a full or modified retrospective basis, with early adoption permitted beginning on January 1, 2021. The Company is currently assessing the impact, if any, that ASU 2020-06 would have on its financial position, results of operations or cash flows. Management does not believe that any other recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s financial statements.

Initial Public Offering

Initial Public Offering	9 Months Ended
	Sep. 30, 2021
Initial Public Offering [Abstract]
Initial Public Offering	Note 4 — Initial Public Offering Public Units On February 9, 2021, the Company sold 30,000,000 Units, at a purchase price of $10.00 per Unit, including the issuance of 3,900,000 Units as a result of the underwriters’ partial exercise of their over-allotment option. Each Unit consists of one share of Class A ordinary share, and one-half of one redeemable warrant (each, a “Public Warrant”). Private Placement Simultaneously with the closing of the IPO, the Sponsor purchased an aggregate of 8,872,000 Private Placement Warrants at a price of $1.00 per Private Placement Warrant, for an aggregate purchase price of $8,872,000, in a private placement. A portion of the proceeds from the private placement was added to the proceeds from the IPO held in the Trust Account.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2021
Related Party Transactions [Abstract]
Related Party Transactions	Note 5 — Related Party Transactions Founder Shares On December 15, 2020, the Sponsor paid $25,000 to cover certain offering costs of the Company in consideration of 5,750,000 shares of the Company’s Class B ordinary shares (the “Founder Shares”). In January 2021, the Company declared a share dividend satisfied by way of issuance of 0.25 share for each Class B ordinary share in issue, resulting in the Sponsor holding an aggregate of 7,187,500 Founder Shares. In February 2021, the Company declared a share dividend satisfied by way of issuance of 0.044 share for each Class B ordinary share in issue, resulting in 7,503,750 Class B ordinary shares outstanding. The Founder Shares included an aggregate of up to 978,750 shares subject to forfeiture by the Sponsor to the extent that the underwriters’ over-allotment option was not exercised in full. On February 9, 2021, the underwriters partially exercised their over-allotment option, therefore 975,000 Founder Shares were no longer subject to forfeiture, and 3,750 Founder Shares were subject to forfeiture. On February 11, 2021, the underwriter informed the Company that they would not exercise the full over-allotment and therefore the remaining 3,750 shares were forfeited. Promissory Note — Related Party The Sponsor had agreed to loan the Company an aggregate of up to $300,000 under the promissory note (the “Note”) to be used for the payment of costs related to the IPO. The promissory note was non-interest bearing, unsecured and was due on the earlier of September 30, 2021 or the closing of the IPO. The Company had borrowed $83,046 under the promissory note, and the Note was paid in full at the closing of the IPO on February 9, 2021. As of September 30, 2021, there was no balance and borrowing is no longer available under the promissory note. Working Capital Loans The holders of the Founder Shares, Private Placement Warrants and any warrants that may be issued upon conversion of Working Capital Loans (and any Class A ordinary shares issuable upon the exercise of the Private Placement Warrants and warrants that may be issued upon conversion of Working Capital Loans) will be entitled to registration rights pursuant to a registration and shareholder rights agreement to be signed prior to or on the effective date of the IPO. The holders of these securities are entitled to make up to three demands, excluding short form demands, that the Company registers such securities. In addition, the holders have certain “piggy-back” registration rights with respect to registration statements filed subsequent to the Company’s completion of the initial Business Combination. However, the registration and shareholder rights agreement provides that the Company will not permit any registration statement filed under the Securities Act to become effective until termination of the applicable lock-up periods with respect to such securities. The Company will bear the expenses incurred in connection with the filing of any such registration statements. As of September 30, 2021 and December 31, 2020, there were no amounts outstanding under the Working Capital Loans. Administrative Support Agreement Commencing on the date the Company’s securities are first listed on the Nasdaq and through the earlier of the consummation of the initial Business Combination and the Company’s liquidation, the Company will reimburse an affiliate of the Sponsor for office space, secretarial and administrative services provided to the Company in the amount of $10,000 per month. For the three months and nine months ended September 30, 2021, the Company incurred $45,006 and $102,149 of administrative support expense, respectively.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 6 — Commitments and Contingencies Registration Rights The holders of the Founder Shares, Private Placement Warrants and any warrants that may be issued upon conversion of Working Capital Loans (and any Class A ordinary shares issuable upon the exercise of the Private Placement Warrants and warrants that may be issued upon conversion of Working Capital Loans) were entitled to registration rights pursuant to a registration and shareholder rights agreement to be signed prior to or on the effective date of the IPO. The holders of these securities are entitled to make up to three demands, excluding short form demands, that the Company registers such securities. In addition, the holders have certain “piggy-back” registration rights with respect to registration statements filed subsequent to the Company’s completion of the initial Business Combination. However, the registration and shareholder rights agreement provides that the Company will not permit any registration statement filed under the Securities Act to become effective until termination of the applicable lock-up periods with respect to such securities. The company will bear the expenses incurred in connection with the filing of any such registration statements. Underwriting Agreement The underwriter had a 45-day option from the date of the IPO to purchase up to an aggregate of 3,915,000 additional Units at the public offering price less the underwriting commissions to cover over-allotments, if any. On February 9, 2021, the underwriters partially exercised the over-allotment option purchasing an additional 3,900,000 Units. On February 9, 2021, the underwriters were paid a cash underwriting fee of 2% of the gross proceeds of the IPO, totalling $6,000,000. In addition, $0.35 per unit, or approximately $10,500,000 in the aggregate, will be payable to the underwriters for deferred underwriting commissions. The deferred fee will become payable to the underwriters from the amounts held in the Trust Account solely in the event that the Company completes a Business Combination, subject to the terms of the underwriting agreement. Risks and Uncertainties Management continues to evaluate the impact of the COVID-19 pandemic on its financial statements 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 operations and/or search for a target company, the specific impact is not readily determinable as of the date of these financial statements. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Warrant Liabilities

Warrant Liabilities	9 Months Ended
	Sep. 30, 2021
Warrants [Abstract]
Warrant Liabilities	Note 7 — Warrant Liabilities Public Warrants Each whole warrant entitles the holder to purchase one share of the Company’s Class A ordinary shares at a price of $11.50 per share. The warrants will become exercisable on the later of (a) 30 days after the completion of a Business Combination or (b) 12 months from the closing of the IPO; provided in each case that the Company has an effective registration statement under the Securities Act covering the Class A ordinary shares issuable upon exercise of the warrants and a current prospectus relating to them is available (or the Company permits holders to exercise their warrants on a cashless basis and such cashless exercise is exempt from registration under the Securities Act). The Company has agreed that as soon as practicable, but in no event later than 15 business days after the closing of the initial Business Combination, the Company will use commercially reasonable efforts to file with the SEC a registration statement covering the Class A ordinary shares issuable upon exercise of the warrants. The Company will use its commercially reasonable efforts to cause the same to become effective within 60 business days after the closing of the initial Business Combination and to maintain the effectiveness of such registration statement, and a current prospectus relating to those Class A ordinary shares until the warrants expire or are redeemed, as specified in the warrant agreement; provided that if the Company’s Class A ordinary shares are at the time of any exercise of a warrant not listed on a national securities exchange such that they satisfy the definition of a “covered security” under Section 18(b)(1) of the Securities Act, the Company may, at its option, require holders of public warrants who exercise their warrants to do so on a “cashless basis” in accordance with Section 3(a)(9) of the Securities Act and, in the event the Company so elects, the Company will not be required to file or maintain in effect a registration statement, but the Company will use its commercially reasonably efforts to register or qualify the shares under applicable blue sky laws to the extent an exemption is not available. If a registration statement covering the Class A ordinary shares issuable upon exercise of the warrants is not effective by the 60th day after the closing of the initial Business Combination, warrant holders may, until such time as there is an effective registration statement and during any period when the Company will have failed to maintain an effective registration statement, exercise warrants on a “cashless basis” in accordance with Section 3(a)(9) of the Securities Act or another exemption, but the Company will use its commercially reasonably efforts to register or qualify the shares under applicable blue sky laws to the extent an exemption is not available. The warrants will expire five years after the completion of a Business Combination or earlier upon redemption or liquidation. The exercise price and number of shares issuable upon exercise of the warrants may be adjusted in certain circumstances including in the event of a share dividend or recapitalization, reorganization, merger or consolidation. In addition, if (x) the Company issues additional Class A ordinary shares or equity-linked securities for capital raising purposes in connection with the closing of the initial Business Combination at an issue price or effective issue price of less than $9.20 per Class A 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 Company’s sponsors or their affiliates, without taking into account any Founder Shares held by the Company’s Sponsors or such affiliates, as applicable, prior to such issuance (the “Newly Issued Price”), (y) the aggregate gross proceeds from such issuances represent more than 60% of the total equity proceeds, and interest thereon, available for the funding of the initial Business Combination on the date of the consummation of the initial Business Combination (net of redemptions), and (z) the volume weighted average trading price of the Company’s Class A 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, then the exercise price of the warrants will be adjusted (to the nearest cent) to be equal to 115% of the higher of the Market Value and the Newly Issued Price, the $18.00 per share redemption trigger price described below under “Redemption of warrants when the price per Class A ordinary share equals or exceeds $18.00” will be adjusted (to the nearest cent) to be equal to 180% of the higher of the Market Value and the Newly Issued Price. Redemption of warrants when the price per Class A ordinary share equals or exceeds $18.00: Once the warrants become exercisable, the Company may call the outstanding warrants for redemption (except as described herein 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 to each warrant holder; and ● if, and only if, the last reported sale price (the “closing price”) of Class A ordinary shares equals or exceeds $18.00 per share (as adjusted) for any 20 trading days within a 30-trading day period ending on the third trading day prior to the date on which the Company sends the notice of redemption to the warrant holders. 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. Additionally, in no event will the Company be required to net cash settle any Warrants. If the Company is unable to complete the initial Business Combination within the Combination Period and the Company liquidates the funds held in the Trust Account, holders of warrants will not receive any of such funds with respect to their warrants, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with the respect to such warrants. Accordingly, the warrants may expire worthless. Private Warrants The Private Placement Warrants are identical to those of the warrants being sold as part of the units in the IPO. The Private Placement Warrants (including the Class A ordinary shares issuable upon exercise of the Private Placement Warrants) will not be transferable, assignable or salable until 30 days after the completion of the initial Business Combination and they will not be redeemable by the Company so long as they are held by the Sponsor or its permitted transferees.

Shareholders_ Equity (Deficit)

Shareholders’ Equity (Deficit)	9 Months Ended
	Sep. 30, 2021
Stockholders' Equity Note [Abstract]
Shareholders’ Equity (Deficit)	Note 8 — Shareholders’ Equity (Deficit) Preference Shares Class A Ordinary shares Class B Ordinary shares Ordinary shareholders of record are entitled to one vote for each share held on all matters to be voted on by shareholders. Except as described below, holders of Class A ordinary shares and holders of Class B ordinary shares will vote together as a single class on all matters submitted to a vote of the shareholders except as required by law. The Class B ordinary shares will automatically convert into Class A ordinary shares (which such Class A ordinary shares delivered upon conversion will not have redemption rights or be entitled to liquidating distributions from the Trust Account if the Company does not consummate an initial business combination) at the time of the initial Business Combination or earlier at the option of the holders thereof at a ratio such that the number of Class A ordinary shares issuable upon conversion of all Founder Shares will equal, in the aggregate, on an as-converted basis, 20% of the sum of (i) the total number of ordinary shares issued and outstanding upon completion of the IPO, plus (ii) the total number of Class A ordinary shares issued or deemed issued or issuable upon conversion or exercise of any equity-linked securities or rights issued or deemed issued, by the Company in connection with or in relation to the consummation of the initial Business Combination, excluding any Class A ordinary shares or equity-linked securities exercisable for or convertible into Class A ordinary shares issued, deemed issued, or to be issued, to any seller in the initial Business Combination and any Private Placement Warrants issued to the Sponsor, its affiliates or any member of the Company’s management team upon conversion of Working Capital Loans. In no event will the Class B ordinary shares convert into Class A ordinary shares at a rate of less than one-to-one.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2021
Fair Value Disclosures [Abstract]
Fair Value Measurements	Note 9 — Fair Value Measurements The following table presents information about the Company’s liabilities that are measured at fair value on a recurring basis at September 30, 2021, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value: September 30, Quoted Significant Significant 2021 (Level 1) (Level 2) (Level 3) Liabilities: Public Warrants Liabilities $ 8,700,000 $ 8,700,000 $ - $ - Private Placement Warrants Liabilities 5,182,135 - - 5,182,135 $ 13,882,135 $ 8,700,000 $ - $ 5,182,135 The Warrants are accounted for as liabilities in accordance with ASC 815-40 and are presented within warrant liabilities on the condensed balance sheet. The warrant liabilities are measured at fair value at inception and on a recurring basis, with changes in fair value presented within change in fair value of warrant liabilities in the condensed statement of operations. The Company established the initial fair value of the Public Warrants on February 9, 2021, the date of the Company’s IPO, using a Monte Carlo simulation model, and as of September 30, 2021 by using the associated trading price of the Public Warrants. The Company established the fair value of the Private Placement Warrants on February 9, 2021 and on September 30, 2021 by using a modified Monte Carlo simulation model. The Public and Private Warrants were classified as Level 3 at the initial measurement date due to the use of unobservable inputs. The Public Warrants were subsequently classified as Level 1 as the subsequent valuation was based upon the trading price of the Public Warrants. The key inputs into the Monte Carlo simulation as of September 30, 2021 were as follows: Inputs Risk-free interest rate 0.78 % Expected term to merger 0.85 Expected volatility 13.67 % Notional Exercise price $ 1.00 The following table provides a reconciliation of changes in fair value of the beginning and ending balances for our assets and liabilities classified as level 3: Warrant Fair value at January 1, 2021 $ - Initial classification of Public and Private Warrant liability at February 9, 2021 27,807,680 Change in fair value 354,880 Public Warrants reclassified to level 1 (17,250,000 ) Fair value at March 31, 2021 $ 10,912,560 Change in fair value (2,976,556 ) Fair Value at June 30, 2021 $ 7,936,004 Change in fair value (2,753,869 ) Fair Value at September 30, 2021 $ 5,182,135 The carrying value, excluding gross unrealized holding loss and fair value of held to maturity securities on September 30, 2021 are as follows: Carrying Value as of September 30, Gross Unrealized Gains Gross Unrealized Losses Fair Value as of September 30, 2021 U.S. Treasury Securities 300,023,500 521 - 300,024,021 $ 300,023,500 $ 521 $ - $ 300,024,021

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2021
Subsequent Events [Abstract]
Subsequent Events	Note 10 — Subsequent Events The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the condensed financial statements were issued. Based upon this review, the Company did not identify any subsequent events that would have required adjustment or disclosure in the condensed financial statements.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying condensed financial statements are presented in U.S. dollars in conformity with accounting principles generally accepted in the United States of America (“GAAP”) for financial information and pursuant to the rules and regulations of the SEC. Accordingly, they do not include all of the information and footnotes required by GAAP. In the opinion of management, the condensed financial statements reflect all adjustments, which include only normal recurring adjustments necessary for the fair statement of the balances and results for the periods presented. The interim results for the three months and nine months ended September 30, 2021 are not necessarily indicative of the results to be expected for the year ending December 31, 2021. The accompanying condensed financial statements should be read in conjunction with the audited financial statements and notes thereto included in the final prospectus and the Form 8-K filed by the Company with the SEC on February 9, 2021 and February 16, 2021, respectively, and the unaudited financial statements for the three months ended March 31, 2021 included in the Form 10-Q filed with by the Company with the SEC on June 1, 2021.
Emerging Growth Company Status	Emerging Growth Company Status The Company is an “emerging growth company,” as defined in the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012, (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that an emerging growth company can elect to opt-out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such an election to opt-out is irrevocable. The Company has elected not to opt-out of such extended transition period, which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make the comparison of the Company’s financial statements with another public company that is neither an emerging growth company nor an emerging growth company that has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.
Use of Estimates	Use of Estimates The preparation of these unaudited condensed financial statements in conformity with GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of these unaudited condensed financial statements. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of these unaudited condensed financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates. One of the more significant accounting estimates included in these financial statements is the determination of the fair value of the warrant liability. Such estimates may be subject to change as more current information becomes available and accordingly the actual results could differ significantly from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. As of September 30, 2021, and December 31, 2020, the Company had no cash equivalents.
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of a cash account in a financial institution, which, at times, may exceed the Federal Deposit Insurance Corporation coverage of $250,000. At September 30, 2021, the Company has not experienced losses on this account and management believes the Company is not exposed to significant risks on such account.
Investments Held in Trust Account	Investments Held in Trust Account At September 30, 2021, the investments held in the Trust Account were held in U.S. Treasury Bills with a maturity of 185 days or less The Company classifies its United States Treasury securities as held-to-maturity in accordance with FASB ASC Topic 320 “Investments - Debt and Equity Securities.” Held-to-maturity securities are those securities which the Company has the ability and intent to hold until maturity. Held-to-maturity treasury securities are recorded at amortized cost and adjusted for the amortization or accretion of premiums or discounts. A decline in the market value of held-to-maturity securities below cost that is deemed to be other than temporary, results in an impairment that reduces the carrying costs to such securities’ fair value. The impairment is charged to earnings and a new cost basis for the security is established. To determine whether an impairment is other than temporary, the Company considers whether it has the ability and intent to hold the investment until a market price recovery and considers whether evidence indicating the cost of the investment is recoverable outweighs evidence to the contrary. Evidence considered in this assessment includes the reasons for the impairment, the severity and the duration of the impairment, changes in value subsequent to year-end, forecasted performance of the investee, and the general market condition in the geographic area or industry in which the investee operates. Premiums and discounts are amortized or accreted over the life of the related held-to-maturity security as an adjustment to yield using the effective-interest method. Such amortization and accretion are included in the “interest income” line item in the statements of operations. Interest income is recognized when earned.
Derivative Warrant Liabilities	Derivative Warrant Liabilities The Company evaluated the Public Warrants and Private Placement Warrants (collectively, “Warrants”, which are discussed in Note 4, Note 7 and Note 9) in accordance with ASC 815-40, “Derivatives and Hedging — Contracts in Entity’s Own Equity”, and concluded that a provision in the Warrant Agreement related to certain tender or exchange offers precludes the Warrants from being accounted for as components of equity. As the Warrants meet the definition of a derivative as contemplated in ASC 815, the Warrants are recorded as derivative liabilities on the condensed balance sheet and measured at fair value at inception (on the date of the IPO) and at each reporting date in accordance with ASC 820, “Fair Value Measurement”, with changes in fair value recognized in the condensed statement of operations in the period of change.
Offering Costs Associated with the Initial Public Offering	Offering Costs Associated with the Initial Public Offering The Company complies with the requirements of the ASC 340-10-S99-1. Offering costs consisted of legal, accounting, underwriting fees and other costs incurred through the Initial Public Offering that were directly related to the Initial Public Offering. Offering costs are allocated to the separable financial instruments issued in the Initial Public Offering based on a relative fair value basis, compared to total proceeds received. Offering costs associated with warrant liabilities are expensed as incurred, presented as non-operating expenses in the statement of operations. Offering costs associated with the Class A ordinary shares in the amount of $710,247 was charged to shareholders’ deficit upon the completion of the IPO.
Class A Ordinary Shares Subject to Possible Redemption	Class A Ordinary Shares Subject to Possible Redemption The Company accounts for its Class A ordinary shares subject to possible redemption in accordance with the guidance in ASC Topic 480 “Distinguishing Liabilities from Equity.” Class A ordinary shares subject to mandatory redemption (if any) are classified as a liability instrument and are measured at fair value. Conditionally redeemable Class A ordinary shares (including Class A ordinary shares that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) are classified as temporary equity. At all other times, Class A ordinary shares are classified as shareholders’ equity. The Company’s Class A ordinary shares feature certain redemption rights that are considered to be outside of the Company’s control and subject to the occurrence of uncertain future events. Accordingly, all of the Company’s 30,000,000 Class A ordinary shares subject to possible redemption are presented at redemption value as temporary equity, outside of the shareholders’ deficit section of the Company’s balance sheet. The Company recognizes changes in redemption value immediately as they occur and adjusted the carrying value of redeemable ordinary shares to equal the redemption value at the end of each reporting period. At September 30, 2021 and December 31, 2020, the Class A ordinary shares reflected in the condensed balance sheets are reconciled in the following table: Gross Proceeds $ 300,000,000 Less: Proceeds allocated to Public Warrants (17,250,000 ) Less: Issuance costs related to Class A ordinary shares (16,220,658 ) Plus: Accretion of carrying value to redemption value 33,470,658 Class A ordinary shares subject to possible redemption $ 300,000,000
Income Taxes	Income Taxes ASC Topic 740 prescribes a recognition threshold and a measurement attribute for these financial statements’ recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. The Company’s management determined that the Cayman Islands is the Company’s only major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The deferred tax assets were deemed to be de minimis as of September 30, 2021 and December 31, 2020. There is currently no taxation imposed on income by the Government of the Cayman Islands. In accordance with Cayman federal income tax regulations, income taxes are not levied on the Company. Consequently, income taxes are not reflected in the Company’s financial statements. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months. The provision for income taxes was deemed to be de minimis for the three months and nine months ended September 30, 2021.
Net Income Per Share	Net Income Per Ordinary Share The Company complies with accounting and disclosure requirements of Financial Accounting Standards Board (“FASB”) ASC Topic 260, “Earnings Per Shares.” The Company has two classes of ordinary shares, which are referred to as Class A ordinary shares and Class B ordinary shares. Income and losses are shared pro rata between the two classes of ordinary shares. Net income per ordinary share is computed by dividing the pro rata net income between the Class A ordinary shares and the Class B ordinary shares by the weighted average number of ordinary shares outstanding for each of the periods. The calculation of diluted income per ordinary share does not consider the effect of the warrants issued in connection with the IPO since the exercise of the warrants are contingent upon the occurrence of future events and the inclusion of such warrants would be anti-dilutive. The warrants are exercisable for 23,872,000 shares of Class A ordinary shares in the aggregate.
Reconciliation of Net Income per Share	Reconciliation of Net Income per Ordinary Share The following table presents a reconciliation of the numerator and denominator used to compute basic and diluted net income per ordinary share for each class of ordinary shares: For the For the Class A Class B Class A Class B Basic and diluted net income per ordinary share: Numerator: Allocation of net income $ 5,697,855 $ 1,424,464 $ 8,127,734 $ 2,326,564 Denominator: Weighted-average shares outstanding 30,000,000 7,500,000 25,714,286 7,360,714 Basic and diluted net income per ordinary share $ 0.19 $ 0.19 $ 0.32 $ 0.32
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company follows the guidance in ASC 820, “Fair Value Measurement,” for its financial assets and liabilities that are re-measured and reported at fair value at each reporting period, and non-financial assets and liabilities that are re-measured and reported at fair value at least annually. The fair value of the Company’s financial assets and liabilities reflects management’s estimate of amounts that the Company would have received in connection with the sale of the assets or paid in connection with the transfer of the liabilities in an orderly transaction between market participants at the measurement date. In connection with measuring the fair value of its assets and liabilities, the Company seeks to maximize the use of observable inputs (market data obtained from independent sources) and to minimize the use of unobservable inputs (internal assumptions about how market participants would price assets and liabilities). The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities: Level 1 — Valuations based on unadjusted quoted prices in active markets for identical assets or liabilities that the Company has the ability to access. Valuation adjustments and block discounts are not being applied. Since valuations are based on quoted prices that are readily and regularly available in an active market, valuation of these securities does not entail a significant degree of judgment. Level 2 — Valuations based on (i) quoted prices in active markets for similar assets and liabilities, (ii) quoted prices in markets that are not active for identical or similar assets, (iii) inputs other than quoted prices for the assets or liabilities, or (iv) inputs that are derived principally from or corroborated by market through correlation or other means. Level 3 — Valuations based on inputs that are unobservable and significant to the overall fair value measurement. See Note 9 for additional information on liabilities measured at fair value.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In August 2020, FASB issued Accounting Standards Update (“ASU”) 2020-06, Debt — Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging — Contracts in Entity’s Own Equity (Subtopic 815-40) (“ASU 2020-06”) to simplify accounting for certain financial instruments. ASU 2020-06 eliminates the current models that require separation of beneficial conversion and cash conversion features from convertible instruments and simplifies the derivative scope exception guidance pertaining to equity classification of contracts in an entity’s own equity. The new standard also introduces additional disclosures for convertible debt and freestanding instruments that are indexed to and settled in an entity’s own equity. ASU 2020-06 amends the diluted earnings per share guidance, including the requirement to use the if-converted method for all convertible instruments. ASU 2020-06 is effective January 1, 2022 and should be applied on a full or modified retrospective basis, with early adoption permitted beginning on January 1, 2021. The Company is currently assessing the impact, if any, that ASU 2020-06 would have on its financial position, results of operations or cash flows. Management does not believe that any other recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s financial statements.

Restatement of Previously Iss_2

Restatement of Previously Issued Financial Statements (Tables)	9 Months Ended
	Sep. 30, 2021
Condensed Financial Information Disclosure [Abstract]
Schedule of balance sheet, income statement and cash flow	As As Reported Adjustment Restated Balance Sheet as of March 31, 2021 (per Form 10-Q filed on June 1, 2021) Class A ordinary shares subject to possible redemption $ 258,278,530 $ 41,721,470 $ 300,000,000 Shareholders’ equity (deficit) Class A ordinary shares, $0.0001 par value 417 (417 ) - Class B ordinary shares, $0.0001 par value 750 - 750 Additional paid-in capital 8,274,645 (8,274,645 ) - Retained Earnings (Accumulated Deficit) (3,275,804 ) (33,446,408 ) (36,722,212 ) Total shareholders’ equity (deficit) $ 5,000,008 $ (41,721,470 ) $ (36,721,462 ) Shares subject to possible redemption 25,827,853 4,172,147 30,000,000 Statement of Operations for the three months ended March 31, 2021 (per Form 10-Q filed on June 1, 2021) Weighted average shares outstanding, Redeemable Class A ordinary shares 30,000,000 (13,333,333 ) 16,666,667 Basic and diluted net income per share, Redeemable Class A ordinary shares $ - $ (0.14 ) $ (0.14 ) Weighted average shares outstanding, Non-redeemable Class A and Class B ordinary shares 7,077,500 (10,833 ) 7,066,667 Basic and diluted net income per shares, Non-redeemable Class A and Class B ordinary shares $ (0.46 ) $ 0.32 $ (0.14 ) Statement of Cash Flows as of March 31, 2021 (per Form 10-Q filed on June 1, 2021) Initial value of Class A ordinary shares subject to possible redemption $ 258,858,100 $ (258,858,100 ) $ - Change in value of Class A ordinary shares subject to possible redemption $ (579,570 ) $ 579,570 $ - Balance Sheet as of June 30, 2021 (per Form 10-Q filed on August 16, 2021) Class A ordinary shares subject to possible redemption $ 264,877,390 $ 35,122,610 $ 300,000,000 Shareholders’ equity (deficit) Class A ordinary shares, $0.0001 par value 351 (351 ) - Class B ordinary shares, $0.0001 par value 750 - 750 Additional paid-in capital 1,675,851 (1,675,851 ) - Retained Earnings (Accumulated Deficit) 3,323,052 (33,446,408 ) (30,123,356 ) Total shareholders’ equity (deficit) $ 5,000,004 $ (35,122,610 ) $ (30,122,606 ) Shares subject to possible redemption 26,487,739 3,512,261 30,000,000 Statement of Operations for the three months ended June 30, 2021 (per Form 10-Q filed on August 16, 2021) Weighted average shares outstanding, Redeemable Class A ordinary shares 30,000,000 - 30,000,000 Basic and diluted net income per share, Redeemable Class A ordinary shares $ - $ 0.18 $ 0.18 Weighted average shares outstanding, Non-redeemable Class A and Class B ordinary shares 7,500,000 - 7,500,000 Basic and diluted net income per share, Non-redeemable Class A and Class B ordinary shares $ 0.88 $ (0.70 ) $ 0.18 Statement of Operations for the six months ended June 30, 2021 (per Form 10-Q filed on August 16, 2021) Weighted average shares outstanding, Redeemable Class A ordinary shares 30,000,000 (6,629,834 ) 23,370,166 Basic and diluted net income per share, Redeemable Class A ordinary shares $ - $ 0.11 $ 0.11 Weighted average shares outstanding, Non-redeemable Class A and Class B ordinary shares 7,289,917 (5,387 ) 7,284,530 Basic and diluted net income per share, Non-redeemable Class A and Class B ordinary shares $ 0.46 $ (0.35 ) $ 0.11 Statement of Cash Flows as of June 30, 2021 (per Form 10-Q filed on August 16, 2021) Initial value of Class A ordinary shares subject to possible redemption $ 258,858,100 $ (258,858,100 ) $ - Change in value of Class A ordinary shares subject to possible redemption $ 6,019,289 $ (6,019,289 ) $ -

Significant Accounting Polici_2

Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Schedule of ordinary shares reflected in the condensed balance sheets	Gross Proceeds $ 300,000,000 Less: Proceeds allocated to Public Warrants (17,250,000 ) Less: Issuance costs related to Class A ordinary shares (16,220,658 ) Plus: Accretion of carrying value to redemption value 33,470,658 Class A ordinary shares subject to possible redemption $ 300,000,000
Schedule of reconciliation of the numerator and denominator used to compute basic and diluted net income per ordinary share	For the For the Class A Class B Class A Class B Basic and diluted net income per ordinary share: Numerator: Allocation of net income $ 5,697,855 $ 1,424,464 $ 8,127,734 $ 2,326,564 Denominator: Weighted-average shares outstanding 30,000,000 7,500,000 25,714,286 7,360,714 Basic and diluted net income per ordinary share $ 0.19 $ 0.19 $ 0.32 $ 0.32

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2021
Fair Value Disclosures [Abstract]
Schedule of assets and liabilities that are measured at fair value on a recurring basis	September 30, Quoted Significant Significant 2021 (Level 1) (Level 2) (Level 3) Liabilities: Public Warrants Liabilities $ 8,700,000 $ 8,700,000 $ - $ - Private Placement Warrants Liabilities 5,182,135 - - 5,182,135 $ 13,882,135 $ 8,700,000 $ - $ 5,182,135
Schedule of inputs into monte carlo simulation	Inputs Risk-free interest rate 0.78 % Expected term to merger 0.85 Expected volatility 13.67 % Notional Exercise price $ 1.00
Schedule of reconciliation of changes in fair value for assets and liabilities classified as level 3	Warrant Fair value at January 1, 2021 $ - Initial classification of Public and Private Warrant liability at February 9, 2021 27,807,680 Change in fair value 354,880 Public Warrants reclassified to level 1 (17,250,000 ) Fair value at March 31, 2021 $ 10,912,560 Change in fair value (2,976,556 ) Fair Value at June 30, 2021 $ 7,936,004 Change in fair value (2,753,869 ) Fair Value at September 30, 2021 $ 5,182,135
Schedule of carrying value, excluding gross unrealized holding loss and fair value of held	Carrying Value as of September 30, Gross Unrealized Gains Gross Unrealized Losses Fair Value as of September 30, 2021 U.S. Treasury Securities 300,023,500 521 - 300,024,021 $ 300,023,500 $ 521 $ - $ 300,024,021

Organization and Business Ope_2

Organization and Business Operations (Details) - USD ($)	Feb. 09, 2021	Sep. 30, 2021
Organization and Business Operations (Details) [Line Items]
Sale price per unit (in Dollars per share)	$ 10
Gross proceeds	$ 300,000,000
Total proceeds		$ 8,872,000
Transaction costs		17,210,247
Underwriting discount		6,000,000
Deferred underwriters fee		$ 10,500,000
Aggregate fair market value percentage		80.00%
Public share price (in Dollars per share)		$ 10
Net tangible assets		$ 5,000,001
Percentage of public share		15.00%
Percentage of redeem public shares		100.00%
Trust account per share (in Dollars per share)		$ 10
Cash		$ 313,806
Business Combination [Member]
Organization and Business Operations (Details) [Line Items]
Acquires outstanding voting securities		50.00%
IPO [Member]
Organization and Business Operations (Details) [Line Items]
Issuance of stock (in Shares)	30,000,000
IPO [Member] | U.S. Government Securities [Member]
Organization and Business Operations (Details) [Line Items]
Sale price per unit (in Dollars per share)	$ 10
Net proceeds sale of units (in Shares)	300,000,000
Over-Allotment Option [Member]
Organization and Business Operations (Details) [Line Items]
Issuance of stock (in Shares)	30,000,000
Sale price per unit (in Dollars per share)	$ 10
Private Placement [Member]
Organization and Business Operations (Details) [Line Items]
Issuance of stock (in Shares)		8,872,000
Sale price per unit (in Dollars per share)		$ 1
Total proceeds		$ 8,872,000
Convertible loans		$ 1,500,000
Warrant [Member]
Organization and Business Operations (Details) [Line Items]
Share price (in Dollars per share)		$ 1
Class A Ordinary Shares [Member]
Organization and Business Operations (Details) [Line Items]
Par value (in Dollars per share)	0.0001
Share price (in Dollars per share)	$ 11.5
Other offering costs		$ 710,247
Class A Ordinary Shares [Member] | Over-Allotment Option [Member]
Organization and Business Operations (Details) [Line Items]
Issuance of stock (in Shares)	3,900,000

Restatement of Previously Iss_3

Restatement of Previously Issued Financial Statements (Details)	9 Months Ended
	Sep. 30, 2021USD ($)
Condensed Financial Information Disclosure [Abstract]
Net tangible assets	$ 5,000,001

Restatement of Previously Iss_4

Restatement of Previously Issued Financial Statements (Details) - Schedule of balance sheet, income statement and cash flow - USD ($)	Jun. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2021
As Reported [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Class A ordinary shares subject to possible redemption	$ 264,877,390	$ 264,877,390	$ 258,278,530	$ 264,877,390
Additional paid-in capital	1,675,851	1,675,851	8,274,645	1,675,851
Retained Earnings (Accumulated Deficit)	3,323,052	3,323,052	(3,275,804)	3,323,052
Total shareholders’ equity (deficit)	$ 5,000,004	$ 5,000,004	$ 5,000,008	$ 5,000,004
Shares subject to possible redemption (in Shares)	26,487,739	26,487,739	25,827,853	26,487,739
Statement of Operations for the three months ended March 31, 2021 (per Form 10-Q filed on June 1, 2021)
Weighted average shares outstanding, Redeemable Class A ordinary shares (in Shares)		30,000,000	30,000,000	30,000,000
Weighted average shares outstanding, Non-redeemable Class A and Class B ordinary shares (in Shares)		7,500,000	7,077,500	7,289,917
Basic and diluted net income per share, Non-redeemable Class A and Class B ordinary shares (in Dollars per share)		$ 0.88	$ (0.46)	$ 0.46
Statement of Cash Flows as of June 30, 2021 (per Form 10-Q filed on August 16, 2021)
Initial value of Class A ordinary shares subject to possible redemption	$ 258,858,100		$ 258,858,100
Change in value of Class A ordinary shares subject to possible redemption	$ 6,019,289		$ (579,570)
As Reported [Member] | Common Class A [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
ordinary shares, $0.0001 par value (in Dollars per share)	$ 351	351	$ 417	351
As Reported [Member] | Common Class B [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
ordinary shares, $0.0001 par value (in Dollars per share)	$ 750	$ 750	$ 750	$ 750
Adjustments [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Class A ordinary shares subject to possible redemption	$ 35,122,610	$ 35,122,610	$ 41,721,470	$ 35,122,610
Additional paid-in capital	(1,675,851)	(1,675,851)	(8,274,645)	(1,675,851)
Retained Earnings (Accumulated Deficit)	(33,446,408)	(33,446,408)	(33,446,408)	(33,446,408)
Total shareholders’ equity (deficit)	$ (35,122,610)	$ (35,122,610)	$ (41,721,470)	$ (35,122,610)
Shares subject to possible redemption (in Shares)	3,512,261	3,512,261	4,172,147	3,512,261
Statement of Operations for the three months ended March 31, 2021 (per Form 10-Q filed on June 1, 2021)
Weighted average shares outstanding, Redeemable Class A ordinary shares (in Shares)			(13,333,333)	(6,629,834)
Basic and diluted net income per share, Redeemable Class A ordinary shares (in Dollars per share)		$ 0.18	$ (0.14)	$ 0.11
Weighted average shares outstanding, Non-redeemable Class A and Class B ordinary shares (in Shares)			(10,833)	(5,387)
Basic and diluted net income per share, Non-redeemable Class A and Class B ordinary shares (in Dollars per share)		(0.7)	$ 0.32	$ (0.35)
Statement of Cash Flows as of June 30, 2021 (per Form 10-Q filed on August 16, 2021)
Initial value of Class A ordinary shares subject to possible redemption	$ (258,858,100)		$ (258,858,100)
Change in value of Class A ordinary shares subject to possible redemption	$ (6,019,289)		$ 579,570
Adjustments [Member] | Common Class A [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
ordinary shares, $0.0001 par value (in Dollars per share)	$ (351)	$ (351)	$ (417)	$ (351)
As Revised [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Class A ordinary shares subject to possible redemption	$ 300,000,000	$ 300,000,000	$ 300,000,000	$ 300,000,000
Retained Earnings (Accumulated Deficit)	(30,123,356)	(30,123,356)	(36,722,212)	(30,123,356)
Total shareholders’ equity (deficit)	$ (30,122,606)	$ (30,122,606)	$ (36,721,462)	$ (30,122,606)
Shares subject to possible redemption (in Shares)	30,000,000	30,000,000	30,000,000	30,000,000
Statement of Operations for the three months ended March 31, 2021 (per Form 10-Q filed on June 1, 2021)
Weighted average shares outstanding, Redeemable Class A ordinary shares (in Shares)		30,000,000	16,666,667	23,370,166
Basic and diluted net income per share, Redeemable Class A ordinary shares (in Dollars per share)		$ 0.18	$ (0.14)	$ 0.11
Weighted average shares outstanding, Non-redeemable Class A and Class B ordinary shares (in Shares)		7,500,000	7,066,667	7,284,530
Basic and diluted net income per share, Non-redeemable Class A and Class B ordinary shares (in Dollars per share)		$ 0.18	$ (0.14)	$ 0.11
As Revised [Member] | Common Class B [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
ordinary shares, $0.0001 par value (in Dollars per share)	$ 750	$ 750	$ 750	$ 750

Significant Accounting Polici_3

Significant Accounting Policies (Details)	9 Months Ended
	Sep. 30, 2021USD ($)shares
Significant Accounting Policies (Details) [Line Items]
Federal depository insurance coverage | $	$ 250,000
Class A Ordinary Shares [Member]
Significant Accounting Policies (Details) [Line Items]
Offering costs | $	$ 710,247
Shares subject to possible redemption | shares	30,000,000
Ordinary shares | shares	23,872,000

Significant Accounting Polici_4

Significant Accounting Policies (Details) - Schedule of ordinary shares reflected in the condensed balance sheets	9 Months Ended
	Sep. 30, 2021USD ($)
Schedule of ordinary shares reflected in the condensed balance sheets [Abstract]
Gross Proceeds	$ 300,000,000
Less: Proceeds allocated to Public Warrants	(17,250,000)
Less: Issuance costs related to Class A ordinary shares	(16,220,658)
Plus: Accretion of carrying value to redemption value	33,470,658
Class A ordinary shares subject to possible redemption	$ 300,000,000

Significant Accounting Polici_5

Significant Accounting Policies (Details) - Schedule of reconciliation of the numerator and denominator used to compute basic and diluted net income per ordinary share - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2021
Class A Ordinary Shares [Member]
Numerator:
Allocation of net income	$ 5,697,855	$ 8,127,734
Denominator:
Weighted-average shares outstanding	30,000,000	25,714,286
Basic and diluted net income per ordinary share	$ 0.19	$ 0.32
Class B Ordinary Shares [Member]
Numerator:
Allocation of net income	$ 1,424,464	$ 2,326,564
Denominator:
Weighted-average shares outstanding	7,500,000	7,360,714
Basic and diluted net income per ordinary share	$ 0.19	$ 0.32

Initial Public Offering (Detail

Initial Public Offering (Details) - USD ($)	Feb. 09, 2021	Sep. 30, 2021
Initial Public Offering (Details) [Line Items]
Price per share (in Dollars per share)	$ 10
Redemption of warrants, description		Each Unit consists of one share of Class A ordinary share, and one-half of one redeemable warrant (each, a “Public Warrant”).
Over-Allotment option [Member]
Initial Public Offering (Details) [Line Items]
Number of units issued in transaction	30,000,000
Price per share (in Dollars per share)	$ 10
Issued of stock	3,900,000
Private Placement [Member]
Initial Public Offering (Details) [Line Items]
Number of units issued in transaction		8,872,000
Price per share (in Dollars per share)		$ 1
Aggregate purchase price (in Dollars)		$ 8,872,000

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	Dec. 15, 2020	Feb. 28, 2021	Jan. 31, 2021	Sep. 30, 2021	Sep. 30, 2021	Feb. 11, 2021	Feb. 09, 2021
Related Party Transactions (Details) [Line Items]
Aggregate loan amount (in Dollars)				$ 300,000	$ 300,000
Borrowings (in Dollars)					83,046
Administrative services per month (in Dollars)					10,000
Administrative support expense (in Dollars)				$ 45,006	$ 102,149
Founder Shares [Member]
Related Party Transactions (Details) [Line Items]
Sponsor paid (in Dollars)	$ 25,000
Ordinary shares subject to forfeiture				978,750	978,750		3,750
Over-Allotment Option [Member]
Related Party Transactions (Details) [Line Items]
Ordinary shares subject to forfeiture						3,750	975,000
Class B Ordinary Shares [Member]
Related Party Transactions (Details) [Line Items]
Shares issued	5,750,000
Dividend issuance per share (in Dollars per share)			$ 0.25
Aggregate founder shares			7,187,500
Issuance of shares (in Dollars per share)		$ 0.044
Class B Ordinary Shares [Member] | Founder Shares [Member]
Related Party Transactions (Details) [Line Items]
Common stock, shares, outstanding		7,503,750

Commitments and Contingencies (

Commitments and Contingencies (Details) - shares	Feb. 09, 2021	Sep. 30, 2021
Commitments and Contingencies (Details) [Line Items]
Underwriting agreement, description	the underwriters were paid a cash underwriting fee of 2% of the gross proceeds of the IPO, totalling $6,000,000. In addition, $0.35 per unit, or approximately $10,500,000 in the aggregate, will be payable to the underwriters for deferred underwriting commissions.
IPO [Member]
Commitments and Contingencies (Details) [Line Items]
Additional units		3,915,000
Over-Allotment Option [Member]
Commitments and Contingencies (Details) [Line Items]
Additional units	3,900,000

Warrant Liabilities (Details)

Warrant Liabilities (Details)	9 Months Ended
	Sep. 30, 2021$ / shares
Warrant Liabilities (Details) [Line Items]
Warrants expire term	5 years
Total equity proceeds percentage	60.00%
Market value and the newly issued price percentage	115.00%
Redemption trigger price per share	$ 18
Market value and the newly issued price percentage	180.00%
Redemption of warrants, description	Redemption of warrants when the price per Class A ordinary share equals or exceeds $18.00: Once the warrants become exercisable, the Company may call the outstanding warrants for redemption (except as described herein 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 to each warrant holder; and   ●if, and only if, the last reported sale price (the “closing price”) of Class A ordinary shares equals or exceeds $18.00 per share (as adjusted) for any 20 trading days within a 30-trading day period ending on the third trading day prior to the date on which the Company sends the notice of redemption to the warrant holders.
Warrant [Member]
Warrant Liabilities (Details) [Line Items]
Market value per share	$ 9.2
Class A Ordinary Shares [Member]
Warrant Liabilities (Details) [Line Items]
Warrant exercise price	11.5
Class A Ordinary Shares [Member] | Business Combination [Member]
Warrant Liabilities (Details) [Line Items]
Business combination effective issue price per share	9.2
Class A Ordinary Shares [Member] | Warrant [Member]
Warrant Liabilities (Details) [Line Items]
Warrant exercise price	$ 18

Shareholders_ Equity (Deficit)

Shareholders’ Equity (Deficit) (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Shareholders’ Equity (Deficit) (Details) [Line Items]
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Voting rights, description	Ordinary shareholders of record are entitled to one vote for each share held on all matters to be voted on by shareholders.
Conversion of common stock percentage	20.00%
Class A Ordinary Shares [Member]
Shareholders’ Equity (Deficit) (Details) [Line Items]
Ordinary shares, authorized	500,000,000	500,000,000
Ordinary shares, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Shares subject to possible redemption	30,000,000	0
Ordinary shares, issued
Ordinary shares, outstanding
Class B Ordinary Shares [Member]
Shareholders’ Equity (Deficit) (Details) [Line Items]
Ordinary shares, authorized	50,000,000	50,000,000
Ordinary shares, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Ordinary shares, issued	7,500,000	7,503,750
Ordinary shares, outstanding	7,500,000	7,503,750

Fair Value Measurements (Detail

Fair Value Measurements (Details) - Schedule of assets and liabilities that are measured at fair value on a recurring basis	Sep. 30, 2021USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities	$ 13,882,135
Quoted Prices In Active Markets (Level 1) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities	8,700,000
Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities
Significant Other Unobservable Inputs (Level 3) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities	5,182,135
Public Warrants Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities	8,700,000
Public Warrants Liabilities [Member] | Quoted Prices In Active Markets (Level 1) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities	8,700,000
Public Warrants Liabilities [Member] | Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities
Public Warrants Liabilities [Member] | Significant Other Unobservable Inputs (Level 3) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities
Private Placement Warrants Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities	5,182,135
Private Placement Warrants Liabilities [Member] | Quoted Prices In Active Markets (Level 1) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities
Private Placement Warrants Liabilities [Member] | Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities
Private Placement Warrants Liabilities [Member] | Significant Other Unobservable Inputs (Level 3) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities	$ 5,182,135

Fair Value Measurements (Deta_2

Fair Value Measurements (Details) - Schedule of inputs into monte carlo simulation	9 Months Ended
	Sep. 30, 2021$ / shares
Inputs
Risk-free interest rate	0.78%
Expected term to merger	10 months 6 days
Expected volatility	13.67%
Notional Exercise price (in Dollars per share)	$ 1

Fair Value Measurements (Deta_3

Fair Value Measurements (Details) - Schedule of reconciliation of changes in fair value for assets and liabilities classified as level 3 - Warrant Liability [Member] - USD ($)	3 Months Ended
	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021
Fair Value Measurements (Details) - Schedule of reconciliation of changes in fair value for assets and liabilities classified as level 3 [Line Items]
Fair value as of the beginning	$ 7,936,004	$ 10,912,560
Initial classification of Public and Private Warrant liability at February 9, 2021			27,807,680
Change in fair value	(2,753,869)	(2,976,556)	354,880
Public Warrants reclassified to level 1			(17,250,000)
Fair value as of the ending	$ 5,182,135	$ 7,936,004	$ 10,912,560

Fair Value Measurements (Deta_4

Fair Value Measurements (Details) - Schedule of carrying value, excluding gross unrealized holding loss and fair value of held	9 Months Ended
	Sep. 30, 2021USD ($)
Schedule of carrying value, excluding gross unrealized holding loss and fair value of held [Abstract]
Carrying Value	$ 300,023,500
Gross Unrealized Gains	521
Gross Unrealized Losses
Fair Value	$ 300,024,021