Schedule of restatement on the balance sheets, statements of operations and statements of cash flows |
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Balance Sheet as of
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October 22, 2019
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As Reported
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Adjustment
|
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As Restated
|
|
|
|
|
|
|
|
|
|
|
Warrant Liabilities
|
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$
|
—
|
|
$
|
1,356,300
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|
$
|
1,356,300
|
Total Liabilities
|
|
|
82,127
|
|
|
1,356,300
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|
|
1,438,427
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Ordinary shares subject to redemption
|
|
|
133,895,920
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|
|
(1,356,300)
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|
|
132,539,620
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Ordinary Shares
|
|
|
401
|
|
|
14
|
|
|
415
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Additional paid-in capital
|
|
$
|
5,052,511
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$
|
4,064
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$
|
5,056,575
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Retained earnings (Accumulated deficit)
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(52,908)
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|
(4,078)
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(56,986)
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Total Shareholders’ Equity
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$
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5,000,004
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$
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—
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$
|
5,000,004
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|
|
|
|
|
|
|
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Number of shares subject to possible redemption
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|
13,389,592
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(135,630)
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13,253,962
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Balance Sheet as of
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December 31, 2019
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As Reported
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Adjustment
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As Restated
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Warrant Liabilities
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$
|
—
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$
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1,972,800
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$
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1,972,800
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Total Liabilities
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65,716
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1,972,800
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2,038,516
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Ordinary shares subject to redemption
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134,190,490
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(1,972,800)
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132,217,690
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Ordinary Shares
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|
398
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|
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20
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|
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418
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Additional paid-in capital
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$
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4,757,944
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$
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620,558
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$
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5,378,502
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Retained earnings (Accumulated deficit)
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$
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241,659
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$
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(620,578)
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$
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(378,919)
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Total Shareholders’ Equity
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$
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5,000,001
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$
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—
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$
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5,000,001
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Number of shares subject to possible redemption
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13,419,049
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(197,280)
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13,221,769
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Statement of Operations for the
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period from July 30, 2019 (inception) to December 31, 2019
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As Reported
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Adjustment
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As Restated
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Transaction costs allocable to warrant liabilities
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$
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—
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$
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(4,078)
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$
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(4,078)
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Change in fair value of warrant liabilities
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—
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(616,500)
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|
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(616,500)
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Net income
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$
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241,659
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$
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(620,578)
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$
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(378,919)
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Basic and diluted net loss per ordinary share, non-redeemable
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$
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(0.05)
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$
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(0.17)
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$
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(0.22)
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Statement of Cash Flows for the
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Period
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year ended December 31, 2019
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As Reported
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Adjustment
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As Restated
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Net income (loss)
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$
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241,659
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$
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(620,578)
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$
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(378,919)
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Change in fair value of warrant liabilities
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$
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—
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$
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616,500
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$
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616,500
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Transaction costs allocable to warrant liabilities
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$
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—
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$
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4,078
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$
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4,078
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Initial classification of warrant liabilities
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$
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—
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$
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1,356,300
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$
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1,356,300
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Initial classification of ordinary shares subject to possible redemption
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$
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133,895,920
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$
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(1,356,300)
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$
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132,539,620
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Change in value of ordinary shares subject to possible redemption
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$
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294,570
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$
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(616,500)
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$
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(321,930)
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Balance Sheet as of
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Period
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March 31, 2020 (unaudited)
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As Reported
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Adjustment
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As Restated
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Warrant Liabilities
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$
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—
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$
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1,027,500
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$
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1,027,500
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Total Liabilities
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53,215
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|
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1,027,500
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1,080,715
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Ordinary shares subject to redemption
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134,537,080
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(1,027,500)
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133,509,580
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Ordinary Shares
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|
395
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10
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|
405
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Additional paid-in capital
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$
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4,411,357
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$
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(324,732)
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$
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4,086,625
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Retained earnings
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$
|
588,253
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$
|
324,722
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$
|
912,975
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Total Shareholders’ Equity
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$
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5,000,005
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$
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—
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$
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5,000,005
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Number of shares subject to possible redemption
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13,453,708
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(102,750)
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13,350,958
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Balance Sheet as of
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Period
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June 30, 2020 (unaudited)
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As Reported
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Adjustment
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As Restated
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Warrant Liabilities
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$
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—
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$
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2,383,800
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$
|
2,383,800
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Total Liabilities
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16,366
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|
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2,383,800
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2,400,166
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Ordinary shares subject to redemption
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134,591,590
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(2,383,800)
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|
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132,207,790
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Ordinary Shares
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|
394
|
|
|
24
|
|
|
418
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Additional paid-in capital
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$
|
4,356,848
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$
|
1,031,554
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|
$
|
5,388,402
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Retained earnings (Accumulated deficit)
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|
$
|
642,765
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$
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(1,031,578)
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$
|
(388,813)
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Total Shareholders’ Equity
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$
|
5,000,007
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$
|
—
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$
|
5,000,007
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|
|
|
|
|
|
|
|
|
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Number of shares subject to possible redemption
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|
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13,459,159
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(238,380)
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|
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13,220,779
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|
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|
|
|
|
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Balance Sheet as of
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Period
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September 30, 2020 (unaudited)
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As Reported
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Adjustment
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As Restated
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Warrant Liabilities
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$
|
—
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$
|
2,548,200
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$
|
2,548,200
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Total Liabilities
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15,147
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|
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2,548,200
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2,563,347
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Ordinary shares subject to redemption
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134,531,290
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(2,548,200)
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|
|
131,983,090
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Ordinary Shares
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|
|
395
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|
|
25
|
|
|
420
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Additional paid-in capital
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$
|
4,417,147
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$
|
1,195,953
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$
|
5,613,100
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Retained earnings (Accumulated deficit)
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|
$
|
582,459
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|
$
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(1,195,978)
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$
|
(613,519)
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Total Shareholders’ Equity
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$
|
5,000,001
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|
$
|
0
|
|
$
|
5,000,001
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|
|
|
|
|
|
|
|
|
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Number of shares subject to possible redemption
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|
|
13,453,129
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|
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(254,820)
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|
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13,198,309
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|
|
|
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Balance Sheet as of
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Period
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December 31, 2020
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As Reported
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|
Adjustment
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As Restated
|
Warrant Liabilities
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|
$
|
—
|
|
$
|
3,452,400
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|
$
|
3,452,400
|
Total Liabilities
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|
|
709,732
|
|
|
3,452,400
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|
|
4,162,132
|
Ordinary shares subject to redemption
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|
|
134,138,890
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|
|
(3,452,400)
|
|
|
130,686,490
|
Ordinary Shares
|
|
|
399
|
|
|
34
|
|
|
433
|
Additional paid-in capital
|
|
$
|
4,809,543
|
|
$
|
2,100,144
|
|
$
|
6,909,687
|
Retained earnings (Accumulated deficit)
|
|
$
|
190,067
|
|
$
|
(2,100,178)
|
|
$
|
(1,910,111)
|
Total Shareholders’ Equity
|
|
$
|
5,000,009
|
|
$
|
—
|
|
$
|
5,000,009
|
|
|
|
|
|
|
|
|
|
|
Number of shares subject to possible redemption
|
|
|
13,413,889
|
|
|
(345,240)
|
|
|
13,068,649
|
|
|
|
|
|
|
|
|
|
|
Statement of Operations for the
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|
|
|
|
Period
|
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|
|
three months ended March 31, 2020 (unaudited)
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|
As Reported
|
|
Adjustment
|
|
As Restated
|
Change in fair value of warrant liabilities
|
|
$
|
—
|
|
$
|
945,300
|
|
$
|
945,300
|
Net income
|
|
$
|
346,594
|
|
$
|
945,300
|
|
$
|
1,291,894
|
Basic and diluted net loss per ordinary share, non-redeemable
|
|
$
|
(0.06)
|
|
$
|
0.27
|
|
$
|
0.21
|
|
|
|
|
|
|
|
|
|
|
Statement of Operations for the
|
|
|
|
|
Period
|
|
|
|
six months ended June 30, 2020 (unaudited)
|
|
As Reported
|
|
Adjustment
|
|
As Restated
|
Change in fair value of warrant liabilities
|
|
$
|
—
|
|
$
|
(411,000)
|
|
$
|
(411,000)
|
Net income
|
|
$
|
401,106
|
|
$
|
(411,000)
|
|
$
|
(9,894)
|
Basic and diluted net loss per ordinary share, non-redeemable
|
|
$
|
(0.08)
|
|
$
|
(0.11)
|
|
$
|
(0.19)
|
|
|
|
|
|
|
|
|
|
|
Statement of Operations for the
|
|
|
|
|
Period
|
|
|
|
three months ended June 30, 2020 (unaudited)
|
|
As Reported
|
|
Adjustment
|
|
As Restated
|
Change in fair value of warrant liabilities
|
|
$
|
—
|
|
$
|
(1,356,300)
|
|
$
|
(1,356,300)
|
Net income
|
|
$
|
54,512
|
|
$
|
(1,356,300)
|
|
$
|
(1,301,788)
|
Basic and diluted net loss per ordinary share, non-redeemable
|
|
$
|
(0.02)
|
|
$
|
(0.38)
|
|
$
|
(0.40)
|
|
|
|
|
|
|
|
|
|
|
Statement of Operations for the
|
|
|
|
|
Period
|
|
|
|
nine months ended September 30, 2020 (unaudited)
|
|
As Reported
|
|
Adjustment
|
|
As Restated
|
Change in fair value of warrant liabilities
|
|
$
|
—
|
|
$
|
(575,400)
|
|
$
|
(575,400)
|
Net income (loss)
|
|
$
|
340,800
|
|
$
|
(575,400)
|
|
$
|
(234,600)
|
Basic and diluted net loss per ordinary share, non-redeemable
|
|
$
|
(0.10)
|
|
$
|
(0.16)
|
|
$
|
(0.26)
|
|
|
|
|
|
|
|
|
|
|
Statement of Operations for the
|
|
|
|
|
Period
|
|
|
|
three months ended September 30, 2020 (unaudited)
|
|
As Reported
|
|
Adjustment
|
|
As Restated
|
Change in fair value of warrant liabilities
|
|
$
|
—
|
|
$
|
(164,400)
|
|
$
|
(164,400)
|
Net income (loss)
|
|
$
|
(60,306)
|
|
$
|
(164,400)
|
|
$
|
(224,706)
|
Basic and diluted net loss per ordinary share, non-redeemable
|
|
$
|
(0.30)
|
|
$
|
0.23
|
|
$
|
(0.07)
|
|
|
|
|
|
|
|
|
|
|
Statement of Operations for the
|
|
|
|
|
Period
|
|
|
|
year ended December 31, 2020
|
|
As Reported
|
|
Adjustment
|
|
As Restated
|
Change in fair value of warrant liabilities
|
|
$
|
—
|
|
$
|
(1,479,600)
|
|
$
|
(1,479,600)
|
Net income (loss)
|
|
$
|
(51,592)
|
|
$
|
(1,479,600)
|
|
$
|
(1,531,192)
|
Basic and diluted net loss per ordinary share, non-redeemable
|
|
$
|
(0.22)
|
|
$
|
(0.41)
|
|
$
|
(0.63)
|
|
|
|
|
|
|
|
|
|
|
Statement of Cash Flows for the
|
|
|
|
|
|
|
|
|
|
period ended March 31, 2020 (unaudited)
|
|
As Reported
|
|
Period Adjustment
|
|
As Restated
|
Net income (loss)
|
|
$
|
346,594
|
|
$
|
945,300
|
|
$
|
1,291,894
|
Change in fair value of warrant liabilities
|
|
$
|
—
|
|
$
|
(945,300)
|
|
$
|
(945,300)
|
Change in value of ordinary shares subject to possible redemption
|
|
$
|
346,590
|
|
$
|
945,300
|
|
$
|
(1,291,890)
|
|
|
|
|
|
|
|
|
|
|
Statement of Cash Flows for the
|
|
|
|
|
|
|
|
|
|
period ended June 30, 2020 (unaudited)
|
|
As Reported
|
|
Period Adjustment
|
|
As Restated
|
Net income (loss)
|
|
$
|
401,106
|
|
$
|
(411,000)
|
|
$
|
(9,894)
|
Change in fair value of warrant liabilities
|
|
$
|
—
|
|
$
|
411,000
|
|
$
|
411,000
|
Change in value of ordinary shares subject to possible redemption
|
|
$
|
401,100
|
|
$
|
(411,000)
|
|
$
|
(9,900)
|
|
|
|
|
|
|
|
|
|
|
Statement of Cash Flows for the
|
|
|
|
|
|
|
|
|
|
period ended September 30, 2020 (unaudited)
|
|
As Reported
|
|
Period Adjustment
|
|
As Restated
|
Net income (loss)
|
|
$
|
340,800
|
|
$
|
(575,400)
|
|
$
|
(234,600)
|
Change in fair value of warrant liabilities
|
|
$
|
—
|
|
$
|
575,400
|
|
$
|
575,400
|
Change in value of ordinary shares subject to possible redemption
|
|
$
|
340,800
|
|
$
|
(575,400)
|
|
$
|
(234,600)
|
|
|
|
|
|
|
|
|
|
|
Statement of Cash Flows for the
|
|
|
|
|
|
|
|
|
|
year ended December 31, 2020
|
|
As Reported
|
|
Period Adjustment
|
|
As Restated
|
Net income (loss)
|
|
$
|
(51,592)
|
|
$
|
(1,479,600)
|
|
$
|
(1,531,192)
|
Change in fair value of warrant liabilities
|
|
$
|
—
|
|
$
|
1,479,600
|
|
$
|
1,479,600
|
Change in value of ordinary shares subject to possible redemption
|
|
$
|
(51,600)
|
|
$
|
(1,479,600)
|
|
$
|
(1,531,200)
|
|