Lucky Strike Entertainment (LUCK) 10-Q 17 Aug 21 2021 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2021	Aug. 13, 2021
Document Information Line Items
Entity Registrant Name	ISOS ACQUISITION CORPORATION
Trading Symbol	ISOS
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Amendment Flag	false
Entity Central Index Key	0001840572
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Jun. 30, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q2
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Shell Company	true
Entity Ex Transition Period	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	001-40142
Entity Incorporation, State or Country Code	E9
Entity Tax Identification Number	00-0000000
Entity Address, Address Line One	55 Post Road West
Entity Address, Address Line Two	Suite 200
Entity Address, City or Town	Westport
Entity Address, State or Province	CT
Entity Address, Postal Zip Code	06880
City Area Code	(203)
Local Phone Number	554-5641
Title of 12(b) Security	Class A Ordinary Shares, par value $0.0001 per share
Security Exchange Name	NYSE
Entity Interactive Data Current	Yes
Class A Ordinary Shares
Document Information Line Items
Entity Common Stock, Shares Outstanding		25,483,700
Class B Ordinary Shares
Document Information Line Items
Entity Common Stock, Shares Outstanding		6,370,925

Condensed Balance Sheets

Condensed Balance Sheets - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Current assets
Cash	$ 1,803,856
Prepaid expenses	195,905
Deferred offering costs		47,500
Total current assets	1,999,761	47,500
Marketable securities held in Trust Account	254,841,541
Prepaid expenses, non-current	126,370
Total Assets	256,967,672	47,500
Current liabilities:
Accrued offering costs and expenses	61,164	5,000
Due to related party	1,000
Promissory note – related party		22,500
Total current liabilities	62,164	27,500
Forward Purchase Agreement liability	1,512,408
Warrant liability	13,966,330
Deferred underwriting discount	8,919,295
Total liabilities	24,460,197	27,500
Commitments and Contingencies (Note 8)
Class A ordinary shares subject to possible redemption, 22,750,747 shares and 0 shares at redemption value, at June 30, 2021 and December 31, 2020, respectively	227,507,470
Shareholders’ Equity:
Preference shares, $0.0001 par value; 1,000,000 shares authorized; none issued and outstanding
Class A ordinary shares, $0.0001 par value; 300,000,000 shares authorized; 2,732,953 shares and 0 shares issued and outstanding (excluding 22,750,747 shares and 0 shares subject to possible redemption) at June 30, 2021 and December 31, 2020, respectively	273
Class B ordinary shares, $0.0001 par value; 20,000,000 shares authorized; 6,370,925 shares and 6,468,750 shares issued and outstanding at June 30, 2021 and December 31, 2020, respectively	637	647
Additional paid-in capital	3,117,843	24,353
Retained Earnings (Accumulated deficit)	1,881,252	(5,000)
Total shareholders’ equity	5,000,005	20,000
Total Liabilities and Shareholders’ Equity	$ 256,967,672	$ 47,500

Condensed Balance Sheets (Paren

Condensed Balance Sheets (Parentheticals) - $ / shares	Jun. 30, 2021	Dec. 31, 2020
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Class A Ordinary Shares
Class A common stock subject to possible redemption	22,750,747	0
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	2,732,953	0
Common stock, shares outstanding	2,732,953	0
Class B Ordinary Shares
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	20,000,000	20,000,000
Common stock, shares issued	6,370,925	6,468,750
Common stock, shares outstanding	6,370,925	6,468,750

Condensed Statements of Operati

Condensed Statements of Operations (Unaudited) - USD ($)	3 Months Ended	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2021
Income Statement [Abstract]
Formation and operating costs	$ 380,526	$ 475,353
Loss from Operations	(380,526)	(475,353)
Other income (expense):
Trust interest income	3,541	3,541
Warrant issuance costs		(638,847)
Unrealized loss on change in fair value of FPA	(1,709,377)	(1,458,454)
Unrealized gain on change in fair value of warrants	4,889,502	4,455,365
Total other income	3,183,666	2,361,605
Net income	$ 2,803,140	$ 1,886,252
Basic and diluted weighted average shares outstanding, ordinary share subject to redemption (in Shares)	22,470,433	14,141,692
Basic and diluted net income per share (in Dollars per share)
Basic and diluted weighted average shares outstanding, ordinary share (in Shares)	9,384,192	8,619,700
Basic and diluted net income per share (in Dollars per share)	$ 0.30	$ 0.22

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) / Retained Earnings	Total
Balance at Dec. 31, 2020		$ 647	$ 24,353	$ (5,000)	$ 20,000
Balance (in Shares) at Dec. 31, 2020		6,468,750
Sale of 22,500,000 Units through initial public offering	$ 2,250		224,997,750		225,000,000
Sale of 22,500,000 Units through initial public offering (in Shares)	22,500,000
Sale of 2,983,700 Units through over-allotment	$ 298		29,836,702		29,837,000
Sale of 2,983,700 Units through over-allotment (in Shares)	2,983,700
Sale of 5,397,828 Private Placement Warrants to Sponsor in private placement			8,096,742		8,096,742
Underwriting fee			(5,096,742)		(5,096,742)
Deferred underwriting fee			(8,919,295)		(8,919,295)
Offering costs charged to the shareholders’ equity			(479,680)		(479,680)
Initial classification of warrant liability			(18,421,695)		(18,421,695)
Reclassification of offering costs related to warrants			638,847		638,847
Initial classification of FPA liability			(53,954)		(53,954)
Forfeiture of founder shares		$ (10)	10
Forfeiture of founder shares (in Shares)		(97,825)
Net income (loss)				(916,888)	(916,888)
Change in Class A ordinary shares subject to possible redemption	$ (2,247)		(224,702,083)		(224,704,330)
Change in Class A ordinary shares subject to possible redemption (in Shares)	(22,470,433)
Balance at Mar. 31, 2021	$ 301	$ 637	5,920,955	(921,888)	5,000,005
Balance (in Shares) at Mar. 31, 2021	3,013,267	6,370,925
Net income (loss)				2,803,140	2,803,140
Change in Class A ordinary shares subject to possible redemption	$ (28)		(2,803,112)		(2,803,140)
Change in Class A ordinary shares subject to possible redemption (in Shares)	(280,314)
Balance at Jun. 30, 2021	$ 273	$ 637	$ 3,117,843	$ 1,881,252	$ 5,000,005
Balance (in Shares) at Jun. 30, 2021	2,732,953	6,370,925

Condensed Statements of Chang_2

Condensed Statements of Changes In Shareholders’ Equity (Unaudited) (Parentheticals)	3 Months Ended
	Mar. 31, 2021shares
Statement of Stockholders' Equity [Abstract]
Initial public offering	22,500,000
Sale of over-allotment	2,983,700
Sale of Private Placement Warrants to Sponsor in private placement	5,397,828

Condensed Statement of Cash Flo

Condensed Statement of Cash Flows	6 Months Ended
	Jun. 30, 2021USD ($)
Cash flows from Operating Activities:
Net income	$ 1,886,252
Adjustments to reconcile net income to net cash used in operating activities:
Trust interest income	(3,541)
Unrealized loss on change in fair value of FPA	1,458,454
Unrealized gain on change in fair value of warrants	(4,455,365)
Warrant issuance costs	638,847
Changes in operating assets and liabilities:
Prepaid expenses	(322,275)
Accrued offering cost and expenses	206,431
Due to related party	1,000
Net cash used in operating activities	(590,197)
Cash Flows from Investing Activities:
Investment held in Trust Account	(254,838,000)
Net cash used in investing activities	(254,838,000)
Cash flows from Financing Activities:
Proceeds from Initial Public Offering, net of underwriters’ fees	249,740,258
Proceeds from private placement	8,096,742
Repayment to promissory note to related party	(125,267)
Payments of offering costs	(479,680)
Net cash provided by financing activities	257,232,053
Net change in cash	1,803,856
Cash, beginning of the period
Cash, end of the period	1,803,856
Supplemental disclosure of noncash investing and financing activities:
Deferred underwriting commissions charged to additional paid in capital	8,919,295
Initial value of Class A ordinary shares subject to possible redemption	224,704,330
Change in value of Class A ordinary shares subject to possible redemption	2,803,140
Forfeiture of founder shares	10
Deferred offering costs paid by Sponsor loan	102,767
Initial classification of warrant liability	18,421,695
Initial classification of FPA liability	$ 53,954

Organization and Business Opera

Organization and Business Operations	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Organization and Business Operations	Note 1 — Organization and Business Operations Organization and General Isos Acquisition Corporation (the “Company”) was incorporated as a Cayman Islands exempted company on December 29, 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 or entities (the “Business Combination”). On July 1, 2021, the Company entered into a business combination agreement (the “BCA”) with Bowlero Corp. (“Bowlero”) pursuant to which Bowerlo will merge with and into the Company (as described below). The Company’s sponsor is Isos Acquisition Sponsor LLC, a Delaware limited liability company (the “Sponsor”). The Company has selected December 31 as its fiscal year end. As of June 30, 2021, the Company had not commenced any operations. All activity for the period from December 29, 2020 (inception) through June 30, 2021 relates to the Company’s formation and the Initial Public Offering (“IPO”) described below, and, since the closing of the IPO, the search for a prospective Business Combination and its negotiation of the Business Combination Agreement. 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 and will recognize changes in the fair value of warrant liability as other income (expense). On July 1, 2021, the Company (which shall transfer by way of continuation to and domesticate as a Delaware corporation) entered into the Business Combination Agreement with Bowlero, the world’s largest owner and operator of bowling centers as well as owner of the Professional Bowlers Association. Following the Business Combination, the Company will be renamed “Bowlero” and its common stock and warrants are expected to remain listed on the New York Stock Exchange under the new ticker symbol “BOWL” and “BOWL WS”, respectively. The Business Combination is structured as a merger of the Company and Bowlero, with Bowlero merging with and into the Company, with the Company surviving, following the Company domesticating as a Delaware corporation. Bowlero’s stockholders will receive, as consideration for the Business Combination, a mix of cash, shares of the Company’s common stock and shares of the Company’s preferred stock. It is anticipated that, immediately following consummation of the Business Combination, the Company’s public shareholders are expected to own approximately 14.5% of the outstanding Bowlero common stock, Bowlero stockholders (without taking into account any public shares held by Bowlero stockholders prior to the consummation of the Business Combination, but including stock issued to Bowlero management as equity incentive bonuses in connection with the Business Combination and the related transactions) are expected to own approximately 68.9% of the outstanding Bowlero common stock, and Isos Acquisition Sponsor LLC and LionTree are expected to collectively own approximately 2.3% of the outstanding Bowlero common stock. Financing The registration statement for the Company’s IPO was declared effective on March 2, 2021 (the “Effective Date”). On March 5, 2021, the Company consummated the IPO of 22,500,000 units (the “Units” and, with respect to the ordinary shares included in the Units being offered, the “Public Shares”), at $10.00 per Unit, generating gross proceeds of $225,000,000, which is discussed in Note 4. Simultaneously with the closing of the IPO, the Company consummated the sale of 5,000,000 warrants (the “Private Placement Warrants”) at a price of $1.50 per Private Placement Warrant in a private placement to the Sponsor and LionTree Partners LLC, generating gross proceeds of $7,500,000, which is discussed in Note 5. The Company granted the underwriters in the IPO a 45-day option to purchase up to 3,375,000 additional Units to cover over-allotments, if any. On March 10, 2021, the underwriters partially exercised the over-allotment option to purchase 2,983,700 Units (the “Over-allotment Units”), generating an aggregate of gross proceeds of $29,837,000, and incurred $596,742 in cash underwriting fees and $1,044,295 in deferred underwriting fees. Transaction costs amounted to $14,495,717 consisting of $5,096,742 of underwriting discount, $8,919,295 of deferred underwriting discount, and $479,680 of other offering costs. Trust Account Following the closing of the IPO on March 5, 2021 and the underwriters’ partial exercise of over-allotment option on March 10, 2021, $254,837,000 ($10.00 per Unit) from the net proceeds of the sale of the Units in the IPO and the sale of the Private Placement Warrants and $1,000 overfunded by the Sponsor was placed in a Trust Account, which can only be invested in United States “government securities” within the meaning of Section 2(a)(16) of the Investment Company Act having 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. $1,000 was overfunded by the Sponsor. The Trust Account is intended as a holding place for funds pending the earliest to occur of either: (i) the completion of the initial Business Combination; (ii) the redemption of any public shares properly tendered in connection with a shareholder vote to amend the Company’s amended and restated memorandum and articles of association (A) to modify the substance or timing of the Company’s obligation to provide holders of the Class A ordinary shares the right to have their shares redeemed in connection with the initial Business Combination or to redeem 100% of the public shares if the Company does not complete the initial Business Combination within 24 months from the closing of the IPO (the “Combination Period”) or (B) with respect to any other provision relating to the rights of holders of the Class A ordinary shares or pre-initial Business Combination activity, and (iii) the redemption of the public shares if the Company has not consummated an initial Business Combination within the Combination Period, subject to applicable law. Initial Business Combination The Company must complete one or more initial Business Combinations having an aggregate fair market value of at least 80% of the value of the assets held in the Trust Account (excluding the deferred underwriting commissions and taxes payable on the interest earned on the Trust Account) at the time of the agreement to enter into the initial Business Combination. However, the Company will only complete a Business Combination if the post-transaction company owns or acquires 50% or more of the issued and outstanding voting securities of the target or otherwise acquires a controlling interest in the target sufficient for it not to be required to register as an investment company under the Investment Company Act 1940, as amended (the “Investment Company Act”). There is no assurance that the Company will be able to complete a Business Combination successfully. The Class A ordinary shares subject to redemption were recorded at a redemption value and classified as temporary equity upon the completion of the IPO, in accordance with Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” In such case, the Company will proceed with a Business Combination if the Company has net tangible assets of at least $5,000,001 upon such consummation of a Business Combination and, if the Company seeks shareholder approval, a majority of the issued and outstanding shares voted are voted in favor of the Business Combination. If the Company is unable to complete the initial Business Combination within the Combination Period, the Company will (i) cease all operations except for the purpose of winding up, (ii) as promptly as reasonably possible, but not more than ten business days thereafter, redeem the public shares, at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account, including interest earned on the funds held in the Trust Account and not previously released to the Company to pay income taxes, if any (less up to $100,000 of interest to pay dissolution expenses), divided by the number of then-outstanding public shares, which redemption will completely extinguish public shareholders’ rights as shareholders (including the right to receive further liquidating distributions, if any), and (3) as promptly as reasonably possible following such redemption, subject to the approval of the remaining shareholders and board of directors, liquidate and dissolve, subject in each case to the Company’s obligations under Cayman Islands law to provide for claims of creditors and the requirements of other applicable law. The Sponsor and the Company’s founding team have entered into a letter agreement with the Company, pursuant to which they have agreed to waive their redemption rights with respect to their founder shares (as described in Note 6) and any public shares purchased during or after the IPO in connection with (i) the completion of the initial Business Combination and (ii) a shareholder vote to approve an amendment to the amended and restated memorandum and articles of association (A) that would modify the substance or timing of the Company’s obligation to provide holders of the Class A ordinary shares the right to have their shares redeemed in connection with the initial Business Combination or to redeem 100% of the Company’s public shares if the Company does not complete the initial Business Combination within the Combination Period or (B) with respect to any other provision relating to the rights of holders of the Class A ordinary shares or pre-initial Business Combination activity. Additionally, the Sponsor has agreed to waive its rights to liquidating distributions from the Trust Account with respect to its founder shares if the Company fails to complete the initial Business Combination within the Combination Period (although they will be entitled to liquidating distributions from the Trust Account with respect to any public shares they hold if the Company fails to complete the initial Business Combination within the Combination Period). If the Company submits the initial Business Combination to the public shareholders for a vote, the Sponsor and each member of the founding team have agreed to vote their founder shares and any public shares purchased during or after the IPO in favor of the initial Business Combination. The Sponsor has agreed that it will be liable to the Company if and to the extent any claims by a third party (excluding the Company’s independent registered public accounting firm) for services rendered or products sold to the Company, or a prospective partner business with which the Company has discussed entering into a transaction agreement, reduce the amounts in the Trust Account to below the lessor of (i) $10.00 per public share and (ii) the actual amount per share held in the Trust Account as of the date of the liquidation of the Trust Account if less than $10.00 per public share due to reductions in the value of the trust assets, in each case net of the interest that may be withdrawn to pay the Company’s tax obligations, provided that such liability will not apply to any claims by a third party or prospective partner business who executed a waiver of any and all rights to seek access to 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 has not asked the Sponsor to reserve for such indemnification obligations, or has the Company independently verified whether the Sponsor has sufficient funds to satisfy its indemnity obligations and the Company believes that the Sponsor’s only assets are securities of the Company. The Sponsor may not be able to satisfy those obligations. Liquidity and Capital Resources As of June 30, 2021, the Company had approximately $1.8 million in its operating bank account and working capital of approximately $1.9 million. Prior to the completion of the IPO, the Company’s liquidity needs had been satisfied through a capital contribution from the Sponsor of $25,000, to cover certain offering costs, for the founder shares (see Note 6), the loan under an unsecured promissory note from the Sponsor of $125,267 (see Note 6). The promissory note from the Sponsor was paid in full on March 15, 2021. Subsequent to the consummation of the IPO and Private Placement, the Company’s liquidity needs have been satisfied through the proceeds from the consummation of the Private Placement not held in the Trust Account. In addition, in order to finance transaction costs in connection with a Business Combination, the Company’s Sponsor or an affiliate of the Sponsor, or certain of the Company’s officers and directors may, but are not obligated to, provide the Company Working Capital Loans (see Note 6). To date, there were no amounts outstanding under any Working Capital Loans. Based on the foregoing, management believes that the Company will have sufficient working capital and borrowing capacity to meet its needs through the earlier of the consummation of a Business Combination or one year from this filing. Over this time period, the Company will be using these funds for paying existing accounts payable, paying for travel expenditures, and consummating the Business Combination with Bowlero. Risks and Uncertainties Management continues to evaluate the impact of the COVID-19 pandemic and has concluded that while it is reasonably possible that the virus could have a negative effect on the Company’s financial position, results of its operations, cash flows and/or search for a target company, the specific impact is not readily determinable as of the date of the condensed financial statements. The condensed financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Revision of Previously Issued F

Revision of Previously Issued Financial Statements	6 Months Ended
	Jun. 30, 2021
Restatement Of Previously Issued Financial Statements [Abstract]
Revision of Previously Issued Financial Statements	Note 2 — Revision of Previously Issued Financial Statements On April 12, 2021, the Staff of the Securities and Exchange Commission together issued a statement regarding the accounting and reporting considerations for warrants issued by special purpose acquisition companies entitled “Staff Statement on Accounting and Reporting Considerations for Warrants Issued by Special Purpose Acquisition Companies (“SPACs”)” (the “SEC Statement”). Specifically, the SEC Statement focused on certain settlement terms and provisions related to certain tender offers following a Business Combination, which terms are similar to those contained in the warrant agreement, dated as of March 2, 2021, between the Company and Continental Stock Transfer & Trust Company, a New York corporation, as warrant agent (the “Warrant Agreement”). As a result of the SEC Statement, the Company reevaluated the accounting treatment of (i) the 8,494,567 Public Warrants, (ii) the 5,397,828 Private Placement Warrants, and (iii) the Forward Purchase Warrants (See Note 4, Note 5 and Note 8). The Company previously accounted for all Warrants as components of equity. In further consideration of the guidance in Accounting Standards Codification (“ASC”) 815-40, Derivatives and Hedging; Contracts in Entity’s Own Equity (“ASC 815-40”), the Company 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 815-40, the Warrants should be recorded as derivative liabilities on the 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 statement of operations in the period of change. The Company’s management and the audit committee of the Company’s Board of Directors concluded that it is appropriate to revise the Company’s previously issued audited balance sheet as of March 5, 2021 as previously reported in its Form 8-K. As Previously Adjustment As Revised Balance Sheet at March 5, 2021, as restated Forward Purchase Agreement liability $ - $ 53,954 $ 53,954 Warrant Liability - 16,576,773 16,576,773 Class A ordinary shares subject to possible redemption 214,639,150 (16,625,000 ) 198,014,150 Class A ordinary share 104 166 270 Additional paid-in capital 5,024,690 566,360 5,591,050 Accumulated deficit $ (25,438 ) $ (566,524 ) $ (591,962 )

Significant Accounting Policies

Significant Accounting Policies	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Significant Accounting Policies	Note 3 — Significant Accounting Policies Basis of Presentation The accompanying unaudited 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 unaudited 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. Operating results for the three and six months ended June 30, 2021 are not necessarily indicative of the results that may be expected through December 31, 2021. The accompanying unaudited condensed financial statements should be read in conjunction with the audited financial statements and notes thereto included in the Form 8-K and the final prospectus filed by the Company with the SEC on March 12, 2021 and March 4, 2021, respectively. Emerging Growth Company Status The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart our Business Startups Act of 2012, (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the 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 a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. Use of Estimates The preparation of these unaudited condensed financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the balance sheet. Actual results could differ from those estimates. Marketable securities held in Trust Account At June 30, 2021, the assets held in the Trust Account were substantially held in mutual funds comprised of U.S. Treasury Bills, classified as trading securities. Trading securities are presented on the balance sheet at fair value at the end of each reporting period. Gains and losses resulting from the change in fair value of these securities are included in Trust interest income in the statement of operations. The estimated fair values of investments held in the Trust Account are determined using available market information. Fair Value Measurements Fair value is defined as the price that would be received for sale of an asset or paid for transfer of a liability, in an orderly transaction between market participants at the measurement date. GAAP establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). These tiers include: ● Level 1, defined as observable inputs such as quoted prices (unadjusted) for identical instruments in active markets; ● Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and ● Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. In some circumstances, the inputs used to measure fair value might be categorized within different levels of the fair value hierarchy. In those instances, the fair value measurement is categorized in its entirety in the fair value hierarchy based on the lowest level input that is significant to the fair value measurement. The fair value of the Company’s certain assets and liabilities, which qualify as financial instruments under ASC 820, “Fair Value Measurements and Disclosures,” approximates the carrying amounts represented in the balance sheet. The fair values of cash and cash equivalents, prepaid expenses, due to related party are estimated to approximate the carrying values as of June 30, 2021 due to the short maturities of such instruments. The Company’s Private Placement Warrants liability and forward purchase agreements (FPA) liability are based on a valuation model utilizing management judgment and pricing inputs from observable and unobservable markets with less volume and transaction frequency than active markets. Significant deviations from these estimates and inputs could result in a material change in fair value. The fair value of the warrant liability and FPA liability is classified as level 3. See Note 7 for additional information on assets and liabilities measured at fair value. 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 Depository Insurance Coverage of $250,000. At June 30, 2021 and December 31, 2020, the Company has not experienced losses on this account and management believes the Company is not exposed to significant risks on such account. Ordinary Shares Subject to Possible Redemption The Company accounts for its ordinary shares subject to possible redemption in accordance with the guidance in Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” Ordinary shares subject to mandatory redemption (if any) is classified as a liability instrument and is measured at fair value. Conditionally redeemable ordinary shares (including ordinary shares that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times, ordinary shares is classified as shareholders’ equity. The Company’s ordinary shares feature certain redemption rights that is considered to be outside of the Company’s control and subject to the occurrence of uncertain future events. Accordingly, ordinary shares subject to possible redemption is presented at redemption value as temporary equity, outside of the shareholders’ equity section of the Company’s balance sheet. Net Income Per Ordinary Share Net income per ordinary share is computed by dividing net income 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 (i) IPO, (ii) exercise of overallotment and (iii) Private Placement since the exercise price of the warrants is higher than the market price. The warrants are exercisable to purchase 13,892,395 ordinary shares in the aggregate. The Company’s statement of operations includes a presentation of income per share for ordinary shares subject to possible redemption in a manner similar to the two-class method of income per ordinary share. Net income per ordinary share, basic and diluted, for redeemable ordinary shares is calculated by dividing the interest income earned on the Trust Account, by the weighted average number of redeemable ordinary shares outstanding since original issuance. Net income per ordinary share, basic and diluted, for non-redeemable ordinary shares is calculated by dividing the net income, adjusted for income attributable to redeemable ordinary shares, by the weighted average number of non-redeemable ordinary shares outstanding for the periods. Non-redeemable ordinary shares include the founder shares as these ordinary shares do not have any redemption features and do not participate in the income earned on the Trust Account. Three Months Ended Six Months Ended Redeemable Class A Ordinary Shares Numerator: Earnings allocable to redeemable Class A ordinary shares Interest earned on marketable securities held in Trust Account $ 3,161 $ 3,161 Less: Company portion available to pay taxes (3,161 ) (3,161 ) Net income allocable to shares subject to possible redemption $ — $ — Denominator: weighted average redeemable Class A ordinary shares Basic and diluted weighted average shares outstanding 22,470,433 14,141,692 Basic and diluted net income per share $ — $ — Non-Redeemable Class A and Class B Ordinary Shares Numerator: Net income minus net earnings Net income $ 2,803,140 $ 1,886,252 Less: Income allocable to ordinary shares subject to possible redemption — — Non-redeemable net income $ 2,803,140 $ 1,886,252 Weighted average shares outstanding, basic and diluted 9,384,192 8,619,700 Basic and diluted net income per common share $ 0.30 $ 0.22 Offering Costs associated with the Initial Public Offering The Company complies with the requirements of the ASC 340-10-S99-1 and SEC Staff Accounting Bulletin (“SAB”) Topic 5A - “Expenses of Offering”. Offering costs consist principally of professional and registration fees incurred through the balance sheet date that are related to the IPO and were charged to shareholders’ equity upon the completion of the IPO. Offering costs are allocated to the separable financial instruments issued in the IPO based on a relative fair value basis compared to total proceeds received. Offering costs associated with warrant liabilities is expensed, and offering costs associated with the Class A ordinary shares are charged to the shareholders’ equity. Derivative Financial Instruments The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives in accordance with ASC Topic 815, “Derivatives and Hedging”. Derivative instruments are recorded at fair value on the grant date and re-valued at each reporting date, with changes in the fair value reported in the statements of operations. Derivative assets and liabilities are classified on the balance sheet as current or non-current based on whether or not net-cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date. The Company has determined the warrants are a derivative instrument. FASB ASC 470-20, Debt with Conversion and Other Options addresses the allocation of proceeds from the issuance of convertible debt into its equity and debt components. The Company applies this guidance to allocate IPO proceeds from the Units between Class A ordinary shares and warrants, using the residual method by allocating IPO proceeds first to fair value of the warrants and then the Class A ordinary shares. Income Taxes The Company accounts for income taxes under FASB ASC 740, “Income Taxes” (“ASC 740”). ASC 740 requires the recognition of deferred tax assets and liabilities for both the expected impact of differences between the financial statement and tax basis of assets and liabilities and for the expected future tax benefit to be derived from tax loss and tax credit carry forwards. ASC 740 additionally requires a valuation allowance to be established when it is more likely than not that all or a portion of deferred tax assets will not be realized. ASC 740 also clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. ASC 740 also provides guidance on derecognition, classification, interest and penalties, accounting in interim period, disclosure and transition. Based on the Company’s evaluation, it has been concluded that there are no significant uncertain tax positions requiring recognition in the Company’s financial statements. Since the Company was incorporated on December 29, 2020, the evaluation was performed for upcoming 2021 tax year which will be the only period subject to examination. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of June 30, 2021 and December 31, 2020. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. There is currently no taxation imposed on income by the Government of the Cayman Islands. In accordance with Cayman federal income tax regulations, income taxes are not levied on the Company. Recent Accounting Pronouncements Management does not believe that any recently issued, but not effective, accounting standards, if currently adopted, would have a material effect on the Company’s unaudited condensed financial statement.

Initial Public Offering

Initial Public Offering	6 Months Ended
	Jun. 30, 2021
Proposed Public Offering [Abstract]
Initial Public Offering	Note 4 — Initial Public Offering Pursuant to the IPO, the Company sold 22,500,000 Units at a price of $10.00 per Unit. Each Unit consists of one Class A ordinary share and one-third of one redeemable warrant. Each whole warrant entitles the holder to purchase one Class A ordinary share at a price of $11.50 per share, subject to adjustment. The warrants will become exercisable on the later of 30 days after the completion of the initial Business Combination or 12 months from the closing of the IPO, and will expire five years after the completion of the initial Business Combination or earlier upon redemption or liquidation. On March 10, 2021, the underwriters partially exercised the over-allotment option to purchase 2,983,700 units Following the closing of the IPO on March 5, 2021 and the underwriters’ partial exercise of over-allotment option on March 10, 2021, $254,837,000 ($10.00 per Unit) from the net proceeds of the sale of the Units in the IPO and the sale of the Private Placement Warrants was placed in a Trust Account, which can only be invested in United States “government securities” within the meaning of Section 2(a)(16) of the Investment Company Act having 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. $1,000 was overfunded by the Sponsor and the Company intends to return it back to the Sponsor immediately. Public Warrants Each whole warrant entitles the holder to purchase one Class A ordinary share at a price of $11.50 per share, subject to adjustment as discussed herein. In addition, if (x) the Company issues additional Class A ordinary shares or equity-linked securities for capital raising purposes in connection with the closing of 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 board of directors and, in the case of any such issuance to the initial shareholders or their affiliates, without taking into account any founder shares held by the initial shareholders or such affiliates, as applicable, prior to such issuance including any transfer or reissuance of such shares) (the “Newly Issued Price”), (y) the aggregate gross proceeds from such issuances represent more than 50% of the total equity proceeds, and interest thereon, available for the funding of the initial Business Combination, and (z) the volume weighted average trading price of the Class A ordinary shares during the 10 trading day period starting on the trading day after the day on which the Company consummates the initial Business Combination (such price, the “Market Value”) is below $9.20 per share, the exercise price of the warrants will be adjusted (to the nearest cent) to be equal to 115% of the higher of the Market Value and the Newly Issued Price, and the $10.00 and the $18.00 per share redemption trigger prices described below under “Redemption of warrants for Class A ordinary shares when the price per Class A ordinary share equals or exceeds $10.00” and “Redemption of warrants for Class A ordinary shares when the price per Class A ordinary share equals or exceeds $18.00” will be adjusted (to the nearest cent) to be equal to 100% and 180% of the higher of the Market Value and the Newly Issued Price, respectively. The warrants will become exercisable on the later of one year from the closing of the IPO and 30 days after the completion of its initial Business Combination, and will expire five years after the completion of the Company’s initial Business Combination, at 5:00 p.m., New York City time, or earlier upon redemption or liquidation. The Company has agreed that as soon as practicable, but in no event later than 20 business days after the closing of the initial Business Combination, the Company will use the commercially reasonable efforts to file with the SEC a registration statement covering the Class A ordinary shares issuable upon exercise of the warrants, and the Company will use the 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 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 the Company’s 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 appoint, the Company will not be required to file or maintain in effect a registration statement. If a registration statement covering the Class A ordinary shares issuable upon exercise of the warrants is not effective by the 60th day after the closing of the initial Business Combination, warrant holders may, until such time as there is an effective registration statement and during any period when the Company will have failed to maintain an effective registration statement, exercise warrants on a “cashless basis” in accordance with Section 3(a)(9) of the Securities Act or another exemption, but the Company will use the best efforts to register or qualify the shares under applicable blue sky laws to the extent an exemption is not available. Redemptions of warrants for cash when the price per Class A ordinary share equals or exceeds $18.00. Once the warrants become exercisable, the Company may redeem the outstanding warrants (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 not less than 30 days’ prior written notice of redemption (the “30-day redemption period”); and ● if, and only if, the last reported sales price of the Class A ordinary shares equals or exceeds $18.00 per share (as adjusted for share sub-divisions, share capitalizations, reorganizations, recapitalizations and the like) for any 20 trading days within any 30-trading day period ending on the third trading day prior to the date on which the Company sends the notice of the redemption to the warrant holders (the “Reference Value”). Redemption of warrants for Class A ordinary shares when the price per Class A ordinary share equals or exceeds $10.00. Once the warrants become exercisable, the Company may redeem the outstanding warrants: ● in whole and not in part; ● at $0.10 per warrant upon a minimum of 30 days’ prior written notice of redemption; provided that holders will be able to exercise their warrants on a cashless basis prior to redemption and receive that number of shares determined based on the redemption date and the “fair market value” (as defined below) of the Class A ordinary shares; ● if, and only if, the closing price of the Class A ordinary shares equals or exceeds $10.00 per public share (as adjusted per share subdivisions, share dividends, reorganizations, recapitalizations and the like) on the trading day before the Company sends the notice of redemption to the warrant holders; and ● if the Reference Value is less than $18.00 per share (as adjusted for share splits, share dividends, rights issuances, subdivisions, reorganizations, recapitalizations and the like), the Private Placement Warrants must also be concurrently called for redemption on the same terms as the outstanding public warrants, as described above. The “fair market value” of the Class A ordinary shares shall mean the volume-weighted average price of the Class A ordinary shares for the 10 trading days immediately following the date on which the notice of redemption is sent to the holders of warrants. This redemption feature differs from the typical warrant redemption features used in other blank check offerings. The Company will provide the warrant holders with the final fair market value no later than one business day after the 10-day trading period described above ends. In no event will the warrants be exercisable in connection with this redemption feature for more than 0.361 Class A ordinary shares per warrant (subject to adjustment).

Private Placement

Private Placement	6 Months Ended
	Jun. 30, 2021
Private Placement Disclosure [Abstract]
Private Placement	Note 5 — Private Placement Simultaneously with the closing of the IPO, the Sponsor purchased 3,666,667 Private Placement Warrants at a price of $1.50 per Private Placement Warrant, and LionTree Partners LLC purchased 1,333,333 Private Placement Warrants at a price of $1.50 per Private Placement Warrant, for an aggregate purchase price of $7,500,000, in a private placement. The proceeds from the Private Placement Warrants was added to the proceeds from the IPO held in the Trust Account. Pursuant to the underwriters’ partial exercise of the over-allotment option on March 10, 2021, the Sponsor purchased an additional 296,793 Private Placement Warrants and LionTree Partners LLC purchased an additional 101,035 Private Placement Warrants. The Private Placement Warrants (including the Class A ordinary shares issuable upon exercise of the Private Placement Warrants) will not be transferable, assignable or saleable until 30 days after the completion of the initial Business Combination and they will not be redeemable by the Company (except as described below in Note 7 Redemption of warrants when the price per Class A ordinary share equals or exceeds $10.00) so long as they are held by the Sponsor or its permitted transferees. The Sponsor, or its permitted transferees, has the option to exercise the Private Placement Warrants on a cashless basis. If the Private Placement Warrants are held by holders other than the Sponsor or its permitted transferees, the Private Placement Warrants will be redeemable by the Company in all redemption scenarios and exercisable by the holders on the same basis as the warrants included in the Units being sold in the IPO.

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jun. 30, 2021
Related Party Transactions [Abstract]
Related Party Transactions	Note 6 — Related Party Transactions Founder Shares In December 2020, the Sponsor paid $25,000, or approximately $0.004 per share, to cover certain offering costs in consideration for 5,750,000 Class B ordinary shares, par value $0.0001. Up to 750,000 founder shares were subject to forfeiture by the Sponsor depending on the extent to which the underwriters’ over-allotment option was exercised. In March 2021, the Company effected a stock dividend of approximately 0.125 shares for each Class B ordinary share outstanding, resulting in the initial stockholders holding an aggregate of 6,468,750 founder shares (up to 843,750 shares of which are subject to forfeiture depending on the extent to which the underwriters’ over-allotment option is exercised). On March 8, 2021, the underwriters partially exercised the over-allotment option to purchase 2,983,700 units. As a result, 97,825 founder shares was forfeited as of June 30, 2021. The Sponsor and the Company’s founding team have entered into a letter agreement with the Company, pursuant to which they have agreed to waive their redemption rights with respect to their founder shares (as described in Note 6) and any public shares purchased during or after the IPO in connection with (i) the completion of the initial Business Combination and (ii) a shareholder vote to approve an amendment to the amended and restated memorandum and articles of association (A) that would modify the substance or timing of the Company’s obligation to provide holders of the Class A ordinary shares the right to have their shares redeemed in connection with the initial Business Combination or to redeem 100% of the Company’s public shares if the Company does not complete the initial Business Combination within the Combination Period or (B) with respect to any other provision relating to the rights of holders of the Class A ordinary shares or pre-initial Business Combination activity. Additionally, the Sponsor has agreed to waive its rights to liquidating distributions from the Trust Account with respect to its founder shares if the Company fails to complete the initial Business Combination within the Combination Period (although they will be entitled to liquidating distributions from the Trust Account with respect to any public shares they hold if the Company fails to complete the initial Business Combination within the Combination Period). If the Company submits the initial Business Combination to the public shareholders for a vote, the Sponsor and each member of the founding team have agreed to vote their founder shares and any public shares purchased during or after the IPO in favor of the initial Business Combination. Except as described herein, the Sponsor and the founding team have agreed not to transfer, assign or sell any of their founder shares until the earliest of: (1) one year after the completion of the initial Business Combination; and (2) subsequent to the initial Business Combination (x) if the closing price of the Class A ordinary shares equals or exceeds $12.00 per share (as adjusted for share divisions, share capitalizations, reorganizations, recapitalizations and the like) for any 20 trading days within any 30-trading day period commencing at least 150 days after the initial Business Combination or (y) the date on which the Company completes a liquidation, merger, share exchange, reorganization or other similar transaction that results in all of the public shareholders having the right to exchange their ordinary shares for cash, securities or other property. Due to Related Party The Company’s Sponsor overfunded to the Trust Account of $1,000 as of June 30, 2021. The Company intends to return it back to the Sponsor immediately. Promissory Note — Related Party On December 30, 2020, the Sponsor agreed to loan the Company up to $300,000 to be used for a portion of the expenses of the IPO. These loans are non-interest bearing, unsecured and are due at the earlier of June 30, 2021 or the closing of the IPO. Pursuant to the IPO, $3,000,000 of cash was supposed to be held outside of the Trust Account and available for working capital purposes. The Company received $2,502,509 and another $497,491 was due from the Sponsor as of March 5, 2021. As of March 5, 2021, the Company had borrowed $125,267 under the promissory note. The promissory note from the Sponsor was paid in full on March 15, 2021. Working Capital Loans In addition, in order to finance transaction costs in connection with an intended Business Combination, the Sponsor or an affiliate of the Sponsor, or certain of the Company’s officers and directors may, but are not obligated to, loan the Company funds as may be required (“Working Capital Loans”). If the Company completes the initial Business Combination, the Company may repay the Working Capital Loans out of the proceeds of the Trust Account released to the Company. 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 the Working Capital Loans but no proceeds from the Trust Account would be used to repay the Working Capital Loans. Up to $1,500,000 of such Working Capital Loans may be convertible into warrants of the post-Business Combination company at a price of $1.50 per warrant at the option of the lender. Such warrants would be identical to the Private Placement Warrants. As of June 30, 2021 and December 31, 2020, the Company had no borrowings under the Working Capital Loans. Administrative Service Fee Commencing on the date the securities of the Company were first listed on The New York Stock Exchange, the Company has paid an affiliate of the Sponsor $51,667 per month for office space, secretarial and administrative services provided to members of the Company’s management team. Upon completion of the initial Business Combination or the Company’s liquidation, the Company will cease paying these monthly fees. The Company paid $155,001 and $206,668 during the three and six months ended June 30, 2021, respectively.

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Jun. 30, 2021
Fair Value Disclosures [Abstract]
Fair Value Measurements	Note 7 — Fair Value Measurements The following table presents information about the Company’s asset and liabilities that were measured at fair value on a recurring basis as of June 30, 2021, and indicates the fair value hierarchy of the valuation techniques the Company utilized to determine such fair value. June 30, Quoted Significant Significant Asset: Money Market Funds held in Trust Account $ 254,841,541 $ 254,841,541 $ — $ — Liabilities: FPA Liability $ 1,512,408 $ — $ — $ 1,512,408 Warrant Liability – Private Placement Warrants 5,471,763 — — 5,471,763 Warrant Liability – Public Warrants 8,494,567 8,494,567 — — $ 15,478,738 $ 8,494,567 $ — $ 6,984,171 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 warrants in the Condensed Statements of Operations. Initial Measurement The Company established the initial fair value of the Public Warrants and Private Placement Warrants on March 5, 2021, the date of the Company’s IPO and on March 10, 2021 for the additional purchase of Private Placement Warrants. The initial fair value of the Public Warrants and Private Placement Warrants were established using a Monte Carlo simulation model. The Warrants were classified as Level 3 at the initial measurement date due to the use of unobservable inputs. The key inputs into the Monte Carlo simulation as of March 5, 2021 and March 10, 2021 were as follows: Input Warrant Liability FPA Liability Expected term (years) 6.2 1.2 Expected volatility 24.2 % 24.4 % Risk-free interest rate 1.1 % 0.1 % Stock price $ 9.56 $ 9.56 Subsequent Measurement The fair value of the Public Warrants at June 30, 2021 is classified as Level 1 due to the use of an observable market quote in an active market. As of June 30, 2021, the aggregate value of Public Warrants was $8,494,567. The fair value of the Private Placement Warrants and FPA liability were established using a Monte Carlo simulation model. The key inputs into the Monte Carlo simulation as of June 30, 2021 were as follows: Input Warrant Liability FPA Liability Expected term (years) 5.5 0.5 Expected volatility 18.7 % Risk-free interest rate 1.0 % 0.1 % Stock price $ 9.88 $ 9.88 Warrant value $ 1.01 The following table sets forth a summary of the changes in the fair value of the Level 3 liability for the six months ended June 30, 2021: Warrant FPA Liability Fair value as of December 31, 2020 $ - $ - Initial fair value of warrant liability and FPA liability 18,421,695 53,954 Transfer out of Level 3 to Level 1 (8,494,567 ) - Change in fair value (4,455,365 ) 1,458,454 Fair value as of June 30, 2021 $ 5,471,763 $ 1,512,408

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 8 — Commitments and Contingencies Registration and Shareholder Rights The holders of the founder shares, Private Placement Warrants, Class A ordinary shares underlying the Private Placement Warrants, any warrants that may be issued on conversion of Working Capital Loans (and any Class A ordinary shares issuable upon the exercise of the Private Placement Warrants or warrants issued upon conversion of the Working Capital Loans), and securities issuable pursuant to the forward purchase agreement (as described below) will be entitled to registration rights pursuant to a registration and shareholder rights agreement signed on March 2, 2021. The holders of these securities are entitled to make up to three demands, excluding short form demands, that the Company registers such securities. Notwithstanding anything to the contrary, LionTree Partners LLC may only make a demand on one occasion and only during the five-year period beginning on March 2, 2021. In addition, the holders have certain “piggy-back” registration rights with respect to registration statements filed subsequent to the completion of the initial Business Combination; provided, however, that LionTree Partners LLC may participate in a “piggy-back” registration only during the seven-year period beginning on March 2, 2021. Underwriting Agreement The Company granted the underwriters a 45-day option from March 2, 2021 to purchase up to an additional 3,375,000 units to cover over-allotments. On March 5, 2021, the Company paid a fixed underwriting discount of $4,500,000, which was calculated as two percent (2%) of the gross proceeds of the IPO. Additionally, the underwriters will be entitled to a deferred underwriting discount of 3.5% of the gross proceeds of the IPO held in the Trust Account, or $7,875,000, upon the completion of the Company’s initial Business Combination. On March 8, 2021, the underwriters partially exercised the over-allotment option to purchase 2,983,700 units. Forward Purchase Agreement In connection with the consummation of the IPO, the Company entered into a forward purchase agreement (the “Original FPA”) with affiliates of Apollo that provided for the purchase of units at $10.00 per unit in a private placement to occur concurrently with the closing of the initial Business Combination. The Original FPA provided that the Apollo affiliates party to the Original FPA would purchase units in a minimum amount equal to 25% of the units sold in the IPO, up to 7,500,000 units, for an aggregate purchase price of up to $75,000,000. The contingent forward purchase units and their component securities would be identical to the Units being sold in the IPO, except that the contingent forward purchase units and their component securities would be subject to transfer restrictions and certain registration rights, as described herein. The funds from the sale of contingent forward purchase units may be used as part of the consideration to the sellers in the initial Business Combination. On July 1, 2021, the Company and certain affiliates of Apollo (the “forward purchasers”) amended and restated the Original FPA (as amended and restated, the “FPA”) pursuant to which the forward purchasers agreed to increase the number of units that would be issued and sold under the FPA to 10,000,000 units, for an aggregate gross purchase price of $100,000,000. The FPA is accounted as either assets or liabilities in accordance with ASC 815-40 and are presented as FPA asset on the Balance Sheet. The FPA is measured at fair value at inception and on a recurring basis, with changes in fair value presented within change in fair value of FPA in the Statement of Operations. Business Combination Agreement On July 1, 2021, the Company (which shall transfer by way of continuation to and domesticate as a Delaware corporation) entered into a business combination agreement (the “Business Combination Agreement”) with Bowlero Corp. (“Bowlero”). Following the Business Combination, the Company will be renamed “Bowlero” and its common stock and warrants are expected to remain listed on the New York Stock Exchange under the new ticker symbol “BOWL” and “BOWL WS”, respectively. The Business Combination is structured as a merger of the Company and Bowlero, with Bowlero merging with and into the Company, with the Company surviving, following the Company domesticating as a Delaware corporation. Bowlero’s stockholders will receive, as consideration for the Business Combination, a mix of cash, shares of the Company’s common stock and shares of the Company’s preferred stock.

Shareholders_ Equity

Shareholders’ Equity	6 Months Ended
	Jun. 30, 2021
Stockholders' Equity Note [Abstract]
Shareholders’ Equity	Note 9 — Shareholders’ Equity Preference Shares Class A Ordinary Shares Class B Ordinary Shares Holders of Class A ordinary shares and holders of Class B ordinary shares will vote together as a single class, which each share entitling the holder to one vote. The Class B ordinary shares will automatically convert into Class A ordinary shares immediately following the consummation of the initial Business Combination at a ratio such that the number of Class A ordinary shares issuable upon conversion of all founder shares will equal, in the aggregate, on an as-converted basis, 20% of the sum of (i) the total number of ordinary shares issued and outstanding upon completion of the IPO, plus (ii) the sum of 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 any Private Placement Warrants issued to the Sponsor, members of the founding team or any of their affiliates upon conversion of Working Capital Loans and any securities issued pursuant to the forward purchase agreement. In no event will the Class B ordinary shares convert into Class A ordinary shares at a rate of less than one to one.

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 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 financial statements were issued. Based upon this review, except for the Business Combination Agreement with Bowlero described in Note 1, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements. As more fully described in Note 1 to the unaudited condensed consolidated financial statements included as Item 1 to this Quarterly Report on Form 10-Q, on July 1, 2021, we entered into a business combination agreement (as amended, the “Business Combination Agreement”) with Bowlero Corp. (“Bowlero”). Pursuant to the Business Combination Agreement, following the Company domesticating as a Delaware corporation, Bowlero will merge with and into the Company, with the Company surviving. Bowlero’s stockholders will receive, as consideration for the Business Combination, a mix of cash, shares of the Company’s common stock and shares of the Company’s preferred stock.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited 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 unaudited 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. Operating results for the three and six months ended June 30, 2021 are not necessarily indicative of the results that may be expected through December 31, 2021. The accompanying unaudited condensed financial statements should be read in conjunction with the audited financial statements and notes thereto included in the Form 8-K and the final prospectus filed by the Company with the SEC on March 12, 2021 and March 4, 2021, respectively.
Emerging Growth Company Status	Emerging Growth Company Status The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart our Business Startups Act of 2012, (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the 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 a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.
Use of Estimates	Use of Estimates The preparation of these unaudited condensed financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the balance sheet. Actual results could differ from those estimates.
Marketable securities held in Trust Account	Marketable securities held in Trust Account At June 30, 2021, the assets held in the Trust Account were substantially held in mutual funds comprised of U.S. Treasury Bills, classified as trading securities. Trading securities are presented on the balance sheet at fair value at the end of each reporting period. Gains and losses resulting from the change in fair value of these securities are included in Trust interest income in the statement of operations. The estimated fair values of investments held in the Trust Account are determined using available market information.
Fair Value Measurements	Fair Value Measurements Fair value is defined as the price that would be received for sale of an asset or paid for transfer of a liability, in an orderly transaction between market participants at the measurement date. GAAP establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). These tiers include: ● Level 1, defined as observable inputs such as quoted prices (unadjusted) for identical instruments in active markets; ● Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and ● Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. In some circumstances, the inputs used to measure fair value might be categorized within different levels of the fair value hierarchy. In those instances, the fair value measurement is categorized in its entirety in the fair value hierarchy based on the lowest level input that is significant to the fair value measurement. The fair value of the Company’s certain assets and liabilities, which qualify as financial instruments under ASC 820, “Fair Value Measurements and Disclosures,” approximates the carrying amounts represented in the balance sheet. The fair values of cash and cash equivalents, prepaid expenses, due to related party are estimated to approximate the carrying values as of June 30, 2021 due to the short maturities of such instruments. The Company’s Private Placement Warrants liability and forward purchase agreements (FPA) liability are based on a valuation model utilizing management judgment and pricing inputs from observable and unobservable markets with less volume and transaction frequency than active markets. Significant deviations from these estimates and inputs could result in a material change in fair value. The fair value of the warrant liability and FPA liability is classified as level 3. See Note 7 for additional information on assets and liabilities measured at fair value.
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 Depository Insurance Coverage of $250,000. At June 30, 2021 and December 31, 2020, the Company has not experienced losses on this account and management believes the Company is not exposed to significant risks on such account.
Ordinary Shares Subject to Possible Redemption	Ordinary Shares Subject to Possible Redemption The Company accounts for its ordinary shares subject to possible redemption in accordance with the guidance in Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” Ordinary shares subject to mandatory redemption (if any) is classified as a liability instrument and is measured at fair value. Conditionally redeemable ordinary shares (including ordinary shares that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times, ordinary shares is classified as shareholders’ equity. The Company’s ordinary shares feature certain redemption rights that is considered to be outside of the Company’s control and subject to the occurrence of uncertain future events. Accordingly, ordinary shares subject to possible redemption is presented at redemption value as temporary equity, outside of the shareholders’ equity section of the Company’s balance sheet.
Net Income Per Ordinary Share	Net Income Per Ordinary Share Net income per ordinary share is computed by dividing net income 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 (i) IPO, (ii) exercise of overallotment and (iii) Private Placement since the exercise price of the warrants is higher than the market price. The warrants are exercisable to purchase 13,892,395 ordinary shares in the aggregate. The Company’s statement of operations includes a presentation of income per share for ordinary shares subject to possible redemption in a manner similar to the two-class method of income per ordinary share. Net income per ordinary share, basic and diluted, for redeemable ordinary shares is calculated by dividing the interest income earned on the Trust Account, by the weighted average number of redeemable ordinary shares outstanding since original issuance. Net income per ordinary share, basic and diluted, for non-redeemable ordinary shares is calculated by dividing the net income, adjusted for income attributable to redeemable ordinary shares, by the weighted average number of non-redeemable ordinary shares outstanding for the periods. Non-redeemable ordinary shares include the founder shares as these ordinary shares do not have any redemption features and do not participate in the income earned on the Trust Account. Three Months Ended Six Months Ended Redeemable Class A Ordinary Shares Numerator: Earnings allocable to redeemable Class A ordinary shares Interest earned on marketable securities held in Trust Account $ 3,161 $ 3,161 Less: Company portion available to pay taxes (3,161 ) (3,161 ) Net income allocable to shares subject to possible redemption $ — $ — Denominator: weighted average redeemable Class A ordinary shares Basic and diluted weighted average shares outstanding 22,470,433 14,141,692 Basic and diluted net income per share $ — $ — Non-Redeemable Class A and Class B Ordinary Shares Numerator: Net income minus net earnings Net income $ 2,803,140 $ 1,886,252 Less: Income allocable to ordinary shares subject to possible redemption — — Non-redeemable net income $ 2,803,140 $ 1,886,252 Weighted average shares outstanding, basic and diluted 9,384,192 8,619,700 Basic and diluted net income per common share $ 0.30 $ 0.22
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 and SEC Staff Accounting Bulletin (“SAB”) Topic 5A - “Expenses of Offering”. Offering costs consist principally of professional and registration fees incurred through the balance sheet date that are related to the IPO and were charged to shareholders’ equity upon the completion of the IPO. Offering costs are allocated to the separable financial instruments issued in the IPO based on a relative fair value basis compared to total proceeds received. Offering costs associated with warrant liabilities is expensed, and offering costs associated with the Class A ordinary shares are charged to the shareholders’ equity.
Derivative Financial Instruments	Derivative Financial Instruments The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives in accordance with ASC Topic 815, “Derivatives and Hedging”. Derivative instruments are recorded at fair value on the grant date and re-valued at each reporting date, with changes in the fair value reported in the statements of operations. Derivative assets and liabilities are classified on the balance sheet as current or non-current based on whether or not net-cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date. The Company has determined the warrants are a derivative instrument. FASB ASC 470-20, Debt with Conversion and Other Options addresses the allocation of proceeds from the issuance of convertible debt into its equity and debt components. The Company applies this guidance to allocate IPO proceeds from the Units between Class A ordinary shares and warrants, using the residual method by allocating IPO proceeds first to fair value of the warrants and then the Class A ordinary shares.
Income Taxes	Income Taxes The Company accounts for income taxes under FASB ASC 740, “Income Taxes” (“ASC 740”). ASC 740 requires the recognition of deferred tax assets and liabilities for both the expected impact of differences between the financial statement and tax basis of assets and liabilities and for the expected future tax benefit to be derived from tax loss and tax credit carry forwards. ASC 740 additionally requires a valuation allowance to be established when it is more likely than not that all or a portion of deferred tax assets will not be realized. ASC 740 also clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. ASC 740 also provides guidance on derecognition, classification, interest and penalties, accounting in interim period, disclosure and transition. Based on the Company’s evaluation, it has been concluded that there are no significant uncertain tax positions requiring recognition in the Company’s financial statements. Since the Company was incorporated on December 29, 2020, the evaluation was performed for upcoming 2021 tax year which will be the only period subject to examination. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of June 30, 2021 and December 31, 2020. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. There is currently no taxation imposed on income by the Government of the Cayman Islands. In accordance with Cayman federal income tax regulations, income taxes are not levied on the Company.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Management does not believe that any recently issued, but not effective, accounting standards, if currently adopted, would have a material effect on the Company’s unaudited condensed financial statement.

Revision of Previously Issued_2

Revision of Previously Issued Financial Statements (Tables)	6 Months Ended
	Jun. 30, 2021
Restatement Of Previously Issued Financial Statements [Abstract]
Schedule of previously issued audited balance sheet	As Previously Adjustment As Revised Balance Sheet at March 5, 2021, as restated Forward Purchase Agreement liability $ - $ 53,954 $ 53,954 Warrant Liability - 16,576,773 16,576,773 Class A ordinary shares subject to possible redemption 214,639,150 (16,625,000 ) 198,014,150 Class A ordinary share 104 166 270 Additional paid-in capital 5,024,690 566,360 5,591,050 Accumulated deficit $ (25,438 ) $ (566,524 ) $ (591,962 )

Significant Accounting Polici_2

Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Schedule of basic and diluted net income per common share	Three Months Ended Six Months Ended Redeemable Class A Ordinary Shares Numerator: Earnings allocable to redeemable Class A ordinary shares Interest earned on marketable securities held in Trust Account $ 3,161 $ 3,161 Less: Company portion available to pay taxes (3,161 ) (3,161 ) Net income allocable to shares subject to possible redemption $ — $ — Denominator: weighted average redeemable Class A ordinary shares Basic and diluted weighted average shares outstanding 22,470,433 14,141,692 Basic and diluted net income per share $ — $ — Non-Redeemable Class A and Class B Ordinary Shares Numerator: Net income minus net earnings Net income $ 2,803,140 $ 1,886,252 Less: Income allocable to ordinary shares subject to possible redemption — — Non-redeemable net income $ 2,803,140 $ 1,886,252 Weighted average shares outstanding, basic and diluted 9,384,192 8,619,700 Basic and diluted net income per common share $ 0.30 $ 0.22

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	6 Months Ended
	Jun. 30, 2021
Fair Value Disclosures [Abstract]
Schedule of assets and liabilities measured at fair value on recurring basis	June 30, Quoted Significant Significant Asset: Money Market Funds held in Trust Account $ 254,841,541 $ 254,841,541 $ — $ — Liabilities: FPA Liability $ 1,512,408 $ — $ — $ 1,512,408 Warrant Liability – Private Placement Warrants 5,471,763 — — 5,471,763 Warrant Liability – Public Warrants 8,494,567 8,494,567 — — $ 15,478,738 $ 8,494,567 $ — $ 6,984,171
Schedule of initial measurement	Input Warrant Liability FPA Liability Expected term (years) 6.2 1.2 Expected volatility 24.2 % 24.4 % Risk-free interest rate 1.1 % 0.1 % Stock price $ 9.56 $ 9.56 Input Warrant Liability FPA Liability Expected term (years) 5.5 0.5 Expected volatility 18.7 % Risk-free interest rate 1.0 % 0.1 % Stock price $ 9.88 $ 9.88 Warrant value $ 1.01
Schedule of fair value of the Level 3 liability	Warrant FPA Liability Fair value as of December 31, 2020 $ - $ - Initial fair value of warrant liability and FPA liability 18,421,695 53,954 Transfer out of Level 3 to Level 1 (8,494,567 ) - Change in fair value (4,455,365 ) 1,458,454 Fair value as of June 30, 2021 $ 5,471,763 $ 1,512,408

Organization and Business Ope_2

Organization and Business Operations (Details) - USD ($)	Mar. 10, 2021	Mar. 05, 2021	Mar. 10, 2021	Mar. 31, 2021	Jun. 30, 2021	Dec. 31, 2020
Organization and Business Operations (Details) [Line Items]
Sale of warrants (in Shares)					13,892,395
Underwriting fees					$ 596,742
Deferred underwriting fees					1,044,295
Transaction costs					14,495,717
Underwriting discounts					5,096,742
Deferred underwriting discounts					8,919,295
Other offering costs					$ 479,680
Net proceeds				$ 225,000,000
Private placement warrants			$ 1,000
Maturity days					185 days
Sponsor overfunded amount					$ 1,000
Redeem of public shares percentage					100.00%
Percentage of assets held in trust accounts					80.00%
Ownership percentage					50.00%
Net tangible assets					$ 5,000,001
Dissolution expenses					$ 100,000
Public per share (in Dollars per share)					$ 10
Operating bank account					$ 1,800,000
Working capital					1,900,000
Capital contribution					25,000
Unsecured promissory note					$ 125,267
Business combination description					the Company’s public shareholders are expected to own approximately 14.5% of the outstanding Bowlero common stock, Bowlero stockholders (without taking into account any public shares held by Bowlero stockholders prior to the consummation of the Business Combination, but including stock issued to Bowlero management as equity incentive bonuses in connection with the Business Combination and the related transactions) are expected to own approximately 68.9% of the outstanding Bowlero common stock, and Isos Acquisition Sponsor LLC and LionTree are expected to collectively own approximately 2.3% of the outstanding Bowlero common stock.
Sponsor [Member]
Organization and Business Operations (Details) [Line Items]
Price per warrants (in Dollars per share)						$ 0.004
Public per share (in Dollars per share)					$ 10
IPO [Member]
Organization and Business Operations (Details) [Line Items]
Share issued (in Shares)		22,500,000
Per share unit (in Dollars per share)		$ 10
Generating gross proceeds		$ 225,000,000
Sale of warrants (in Shares)					22,500,000
Net proceeds			$ 254,837,000
Per share unit (in Dollars per share)	$ 10		$ 10
Private Placement Warrants [Member]
Organization and Business Operations (Details) [Line Items]
Generating gross proceeds					$ 7,500,000
Sale of warrants (in Shares)					5,000,000
Price per warrants (in Dollars per share)					$ 1.50
Over-Allotment Option [Member]
Organization and Business Operations (Details) [Line Items]
Share issued (in Shares)			2,983,700
Generating gross proceeds					$ 29,837,000
Sale of warrants (in Shares)	2,983,700
Purchase additional units (in Shares)					3,375,000
Class A Ordinary Shares [Member]
Organization and Business Operations (Details) [Line Items]
Per share unit (in Dollars per share)					$ 11.50
Redeem of public shares percentage					100.00%
Class A Ordinary Shares [Member] | IPO [Member]
Organization and Business Operations (Details) [Line Items]
Per share unit (in Dollars per share)					$ 11.50

Revision of Previously Issued_3

Revision of Previously Issued Financial Statements (Details)	6 Months Ended
	Jun. 30, 2021
Restatement Of Previously Issued Financial Statements [Abstract]
Revaluated accounting treatment, description	As a result of the SEC Statement, the Company reevaluated the accounting treatment of (i) the 8,494,567 Public Warrants, (ii) the 5,397,828 Private Placement Warrants, and (iii) the Forward Purchase Warrants (See Note 4, Note 5 and Note 8).

Revision of Previously Issued_4

Revision of Previously Issued Financial Statements (Details) - Schedule of previously issued audited balance sheet	Jun. 30, 2021USD ($)
As Previously Reported [Member]
Condensed Financial Statements, Captions [Line Items]
Forward Purchase Agreement liability
Warrant Liability
Class A ordinary shares subject to possible redemption	214,639,150
Class A ordinary share	104
Additional paid-in capital	5,024,690
Accumulated deficit	(25,438)
Adjustment [Member]
Condensed Financial Statements, Captions [Line Items]
Forward Purchase Agreement liability	53,954
Warrant Liability	16,576,773
Class A ordinary shares subject to possible redemption	(16,625,000)
Class A ordinary share	166
Additional paid-in capital	566,360
Accumulated deficit	(566,524)
As Revised [Member]
Condensed Financial Statements, Captions [Line Items]
Forward Purchase Agreement liability	53,954
Warrant Liability	16,576,773
Class A ordinary shares subject to possible redemption	198,014,150
Class A ordinary share	270
Additional paid-in capital	5,591,050
Accumulated deficit	$ (591,962)

Significant Accounting Polici_3

Significant Accounting Policies (Details)	6 Months Ended
	Jun. 30, 2021USD ($)shares
Accounting Policies [Abstract]
Federal depository insurance coverage | $	$ 250,000
Aggregate of ordinary shares purchase | shares	13,892,395

Significant Accounting Polici_4

Significant Accounting Policies (Details) - Schedule of basic and diluted net income per common share - USD ($)	3 Months Ended	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2021
Numerator: Earnings allocable to redeemable Class A ordinary shares
Interest earned on marketable securities held in Trust Account	$ 3,161	$ 3,161
Less: Company portion available to pay taxes	(3,161)	(3,161)
Net income allocable to shares subject to possible redemption
Basic and diluted weighted average shares outstanding (in Shares)	22,470,433	14,141,692
Basic and diluted net income per share (in Shares)
Numerator: Net income minus net earnings
Net income	$ 2,803,140	$ 1,886,252
Less: Income allocable to ordinary shares subject to possible redemption
Non-redeemable net income	$ 2,803,140	$ 1,886,252
Weighted average shares outstanding, basic and diluted (in Shares)	9,384,192	8,619,700
Basic and diluted net income per common share (in Dollars per share)	$ 0.30	$ 0.22

Initial Public Offering (Detail

Initial Public Offering (Details) - USD ($)	Mar. 10, 2021	Jun. 30, 2021	Mar. 05, 2021
Initial Public Offering (Details) [Line Items]
Sale of share units (in Shares)		13,892,395
Net proceeds (in Dollars)		$ 249,740,258
Over funded value (in Dollars)		$ 1,000
Aggregate gross proceeds, percentage		50.00%
Percentage of market value		115.00%
Trigger price		$ 18
Price per share		10
Ordinary per share price		$ 18
Higher market value		100.00%
Warrant redemption, description		Redemptions of warrants for cash when the price per Class A ordinary share equals or exceeds $18.00. Once the warrants become exercisable, the Company may redeem the outstanding warrants (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 not less than 30 days’ prior written notice of redemption (the “30-day redemption period”); and   ●if, and only if, the last reported sales price of the Class A ordinary shares equals or exceeds $18.00 per share (as adjusted for share sub-divisions, share capitalizations, reorganizations, recapitalizations and the like) for any 20 trading days within any 30-trading day period ending on the third trading day prior to the date on which the Company sends the notice of the redemption to the warrant holders (the “Reference Value”).
Initial Public Offering [Member]
Initial Public Offering (Details) [Line Items]
Sale of share units (in Shares)		22,500,000
Price per unit		$ 10
Price per share			$ 10
Over-Allotment Option [Member]
Initial Public Offering (Details) [Line Items]
Sale of share units (in Shares)	2,983,700
Price per unit	$ 10
Net proceeds (in Dollars)	$ 254,837,000
Business Combination [Member]
Initial Public Offering (Details) [Line Items]
Price per share		9.20
Market value per share price		9.20
Newly Issued Price [Member]
Initial Public Offering (Details) [Line Items]
Price per share		10
Class A Ordinary Shares [Member]
Initial Public Offering (Details) [Line Items]
Price per share		$ 11.50
Higher market value		180.00%
Warrant redemption, description		Redemption of warrants for Class A ordinary shares when the price per Class A ordinary share equals or exceeds $10.00. Once the warrants become exercisable, the Company may redeem the outstanding warrants:    ● in whole and not in part;     ● at $0.10 per warrant upon a minimum of 30 days’ prior written notice of redemption; provided that holders will be able to exercise their warrants on a cashless basis prior to redemption and receive that number of shares determined based on the redemption date and the “fair market value” (as defined below) of the Class A ordinary shares;     ● if, and only if, the closing price of the Class A ordinary shares equals or exceeds $10.00 per public share (as adjusted per share subdivisions, share dividends, reorganizations, recapitalizations and the like) on the trading day before the Company sends the notice of redemption to the warrant holders; and   ●if the Reference Value is less than $18.00 per share (as adjusted for share splits, share dividends, rights issuances, subdivisions, reorganizations, recapitalizations and the like), the Private Placement Warrants must also be concurrently called for redemption on the same terms as the outstanding public warrants, as described above.
Warrants per share price		$ 0.361
Class A Ordinary Shares [Member] | Initial Public Offering [Member]
Initial Public Offering (Details) [Line Items]
Price per share		$ 11.50

Private Placement (Details)

Private Placement (Details) - USD ($)	Mar. 10, 2021	Jun. 30, 2021
Private Placement (Details) [Line Items]
Proceeds from warrants issued (in Dollars)		$ 7,500,000
Redemption price per share (in Dollars per share)		$ 10
Private Placement [Member]
Private Placement (Details) [Line Items]
Warrants issued during the period		3,666,667
Price per warrant (in Dollars per share)		$ 1.50
Additional purchase of shares	296,793
Over-Allotment Option [Member]
Private Placement (Details) [Line Items]
Warrants issued during the period		1.50
LionTree Partners [Member] | Private Placement [Member]
Private Placement (Details) [Line Items]
Purchase of warrants		1,333,333
Additional purchase of shares	101,035

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	Mar. 08, 2021	Mar. 05, 2021	Dec. 31, 2020	Dec. 30, 2020	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2021	Mar. 10, 2021
Related Party Transactions (Details) [Line Items]
Founder shares subject to forfeiture (in Shares)							97,825
Aggregate of founder shares (in Shares)						6,468,750
Sponsor overfunded trust account							$ 1,000
Portion of expenses				$ 300,000
Working capital					$ 3,000,000		3,000,000
Due from sponsor		$ 2,502,509
Borrowed expenses		125,267
Working capital loans					$ 1,500,000		$ 1,500,000
Price per warrant (in Dollars per share)					$ 1.50		$ 1.50
Office space, secretarial and administrative services							$ 51,667
Monthly fees					$ 155,001		$ 206,668
Over-Allotment Option [Member]
Related Party Transactions (Details) [Line Items]
Price per share (in Dollars per share)								$ 10
Founder shares subject to forfeiture (in Shares)						843,750
Underwriters partially exercised (in Shares)	2,983,700
Sponsor [Member]
Related Party Transactions (Details) [Line Items]
Sponsor paid			$ 25,000
Price per share (in Dollars per share)			$ 0.004
Founder shares, description							Except as described herein, the Sponsor and the founding team have agreed not to transfer, assign or sell any of their founder shares until the earliest of: (1) one year after the completion of the initial Business Combination; and (2) subsequent to the initial Business Combination (x) if the closing price of the Class A ordinary shares equals or exceeds $12.00 per share (as adjusted for share divisions, share capitalizations, reorganizations, recapitalizations and the like) for any 20 trading days within any 30-trading day period commencing at least 150 days after the initial Business Combination or (y) the date on which the Company completes a liquidation, merger, share exchange, reorganization or other similar transaction that results in all of the public shareholders having the right to exchange their ordinary shares for cash, securities or other property.
Due from sponsor		$ 497,491
Sponsor [Member] | Business Combination [Member]
Related Party Transactions (Details) [Line Items]
Business combination, redeem public shares percentage					100.00%		100.00%
Sponsor [Member] | Over-Allotment Option [Member]
Related Party Transactions (Details) [Line Items]
Founder shares subject to forfeiture (in Shares)			750,000
Class B Ordinary Shares [Member]
Related Party Transactions (Details) [Line Items]
Offering costs share (in Shares)			5,750,000
Ordinary shares, par value (in Dollars per share)			$ 0.0001
Dividend per share (in Dollars per share)						$ 0.125

Fair Value Measurements (Detail

Fair Value Measurements (Details)	6 Months Ended
	Jun. 30, 2021USD ($)
Fair Value Disclosures [Abstract]
Aggregate value of public warrants	$ 8,494,567

Fair Value Measurements (Deta_2

Fair Value Measurements (Details) - Schedule of assets and liabilities measured at fair value on recurring basis	Jun. 30, 2021USD ($)
Asset:
Money Market Funds held in Trust Account	$ 254,841,541
Liabilities:
Warrant Liability	15,478,738
Forward Purchase Liability [Member]
Liabilities:
Warrant Liability	1,512,408
Private Placement Warrant [Member]
Liabilities:
Warrant Liability	5,471,763
Public Warrants [Member]
Liabilities:
Warrant Liability	8,494,567
Quoted Prices In Active Markets (Level 1) [Member]
Asset:
Money Market Funds held in Trust Account	254,841,541
Liabilities:
Warrant Liability	8,494,567
Quoted Prices In Active Markets (Level 1) [Member] | Forward Purchase Liability [Member]
Liabilities:
Warrant Liability
Quoted Prices In Active Markets (Level 1) [Member] | Private Placement Warrant [Member]
Liabilities:
Warrant Liability
Quoted Prices In Active Markets (Level 1) [Member] | Public Warrants [Member]
Liabilities:
Warrant Liability	8,494,567
Significant Other Observable Inputs (Level 2) [Member]
Asset:
Money Market Funds held in Trust Account
Liabilities:
Warrant Liability
Significant Other Observable Inputs (Level 2) [Member] | Forward Purchase Liability [Member]
Liabilities:
Warrant Liability
Significant Other Observable Inputs (Level 2) [Member] | Private Placement Warrant [Member]
Liabilities:
Warrant Liability
Significant Other Observable Inputs (Level 2) [Member] | Public Warrants [Member]
Liabilities:
Warrant Liability
Significant Other Unobservable Inputs (Level 3) [Member]
Asset:
Money Market Funds held in Trust Account
Liabilities:
Warrant Liability	6,984,171
Significant Other Unobservable Inputs (Level 3) [Member] | Forward Purchase Liability [Member]
Liabilities:
Warrant Liability	1,512,408
Significant Other Unobservable Inputs (Level 3) [Member] | Private Placement Warrant [Member]
Liabilities:
Warrant Liability	5,471,763
Significant Other Unobservable Inputs (Level 3) [Member] | Public Warrants [Member]
Liabilities:
Warrant Liability

Fair Value Measurements (Deta_3

Fair Value Measurements (Details) - Schedule of initial measurement - USD ($)	Mar. 10, 2021	Jun. 30, 2021
Warrant Liability [Member]
Fair Value, Concentration of Risk, Financial Statement Captions [Line Items]
Expected term (years)	6 years 2 months 12 days	5 years 6 months
Expected volatility	24.20%	18.70%
Risk-free interest rate	1.10%	1.00%
Stock price (in Dollars per share)	$ 9.56	$ 9.88
FPA Liability [Member]
Fair Value, Concentration of Risk, Financial Statement Captions [Line Items]
Expected term (years)	1 year 2 months 12 days	6 months
Expected volatility	24.40%
Risk-free interest rate	0.10%	0.10%
Stock price (in Dollars per share)	$ 9.56	$ 9.88
Warrant value (in Dollars)		$ 1.01

Fair Value Measurements (Deta_4

Fair Value Measurements (Details) - Schedule of fair value of the Level 3 liability	6 Months Ended
	Jun. 30, 2021USD ($)
Warrant Liability [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value as of December 31, 2020
Initial fair value of warrant liability and FPA liability	18,421,695
Transfer out of Level 3 to Level 1	(8,494,567)
Change in fair value	(4,455,365)
Fair value as of June 30, 2021	5,471,763
FPA Liability [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value as of December 31, 2020
Initial fair value of warrant liability and FPA liability	53,954
Transfer out of Level 3 to Level 1
Change in fair value	1,458,454
Fair value as of June 30, 2021	$ 1,512,408

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($)	Mar. 10, 2021	Mar. 08, 2021	Mar. 05, 2021	Mar. 02, 2021	Jul. 01, 2021	Jun. 30, 2021
Commitments and Contingencies (Details) [Line Items]
Underwriting discount (in Dollars)			$ 4,500,000
Underwriting discount percentage			2.00%
Underwriting agreement description						Additionally, the underwriters will be entitled to a deferred underwriting discount of 3.5% of the gross proceeds of the IPO held in the Trust Account, or $7,875,000, upon the completion of the Company’s initial Business Combination.
Over-allotment option to purchase units		2,983,700
Forward purchase agreement, description						In connection with the consummation of the IPO, the Company entered into a forward purchase agreement (the “Original FPA”) with affiliates of Apollo that provided for the purchase of units at $10.00 per unit in a private placement to occur concurrently with the closing of the initial Business Combination. The Original FPA provided that the Apollo affiliates party to the Original FPA would purchase units in a minimum amount equal to 25% of the units sold in the IPO, up to 7,500,000 units, for an aggregate purchase price of up to $75,000,000.
Issued and sold shares						13,892,395
Subsequent Event [Member]
Commitments and Contingencies (Details) [Line Items]
Issued and sold shares					10,000,000
Aggregate gross purchase price (in Dollars)					$ 100,000,000
Over-Allotment Option [Member]
Commitments and Contingencies (Details) [Line Items]
Maximum purchase of additional units				3,375,000
Issued and sold shares	2,983,700

Shareholders_ Equity (Details)

Shareholders’ Equity (Details) - USD ($)	Mar. 08, 2021	Jun. 30, 2021	Mar. 05, 2021	Dec. 31, 2020
Shareholders’ Equity (Details) [Line Items]
Preferred stock, shares authorized		1,000,000		1,000,000
Preferred stock, par value (in Dollars per share)		$ 0.0001		$ 0.0001
Shares subject to forfeiture		750,000
Over-allotment option to purchase units	2,983,700
Founder shares forfeited		97,825
Conversion percentage		20.00%
Sponsor [Member]
Shareholders’ Equity (Details) [Line Items]
Offering costs (in Dollars)				$ 25,000
Price per share (in Dollars per share)				$ 0.004
Class A Ordinary Shares [Member]
Shareholders’ Equity (Details) [Line Items]
Common stock, shares authorized		300,000,000		300,000,000
Common stock, par value (in Dollars per share)		$ 0.0001		$ 0.0001
Common stock, shares issued		2,732,953		0
Common stock, shares outstanding		22,750,747		0
Class B Ordinary Shares [Member]
Shareholders’ Equity (Details) [Line Items]
Common stock, shares authorized		20,000,000		20,000,000
Common stock, par value (in Dollars per share)		$ 0.0001		$ 0.0001
Common stock, shares issued			6,468,750
Common stock, shares outstanding			6,468,750
Voting rights, description		one vote for each Class B ordinary share.
Consideration for shares		5,750,000
Stock dividend per share (in Dollars per share)		$ 0.125
Aggregate founder shares		6,468,750
Class B Ordinary Shares [Member] | Over-Allotment Option [Member]
Shareholders’ Equity (Details) [Line Items]
Shares subject to forfeiture		843,750