SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Dec. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  
Summary of reconciliation of company's financial statements

Gross proceeds

    

$

241,500,000

Less:

Proceeds allocated to Public Warrants

 

(11,109,000)

Class A ordinary shares issuance costs

 

(14,006,535)

Plus:

Subsequent measurement of carrying value to redemption value

 

25,216,158

Class A ordinary shares subject to possible redemption

$

241,600,623

Reconciliation of Net Loss per Common Share

The following table reflects the calculation of basic and diluted net income (loss) per ordinary share (in dollars, except share amounts):

For the period from October 2, 2020

Year Ended

(inception) through

    

December 31, 2021

December 31, 2020

Class A

    

Class B

    

Class A

    

Class B

Basic net income (loss) per ordinary share

Numerator:

Allocation of net income (loss), as adjusted

$

2,551,089

$

760,550

$

$

(4,891)

Denominator:

Basic weighted average shares outstanding

22,098,904

6,588,288

5,250,000

Basic net income (loss) per ordinary share

$

0.12

$

0.12

$

$

0.00

For the period from October 2, 2020

Year Ended

(inception) through

December 31, 2021

December 31, 2020

    

Class A

    

Class B

    

Class A

    

Class B

Diluted net income (loss) per ordinary share

  

  

  

  

Numerator:

 

  

 

  

 

  

 

  

Allocation of net income (loss), as adjusted

$

2,545,155

$

766,484

$

$

(4,891)

Denominator:

 

  

 

  

 

  

 

  

Diluted weighted average shares outstanding

 

22,098,904

 

6,655,171

 

 

5,250,000

Diluted net income (loss) per ordinary share

$

0.12

$

0.12

$

$

0.00