Shapeways Holdings, Inc. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

FAIR VALUE MEASUREMENTS (Tables)

FAIR VALUE MEASUREMENTS (Tables)

3 Months Ended

Mar. 31, 2021

Schedule of gross holding losses and fair value of held-to-maturity securities


					Gross
			Amortized		Holding
	Held-To-Maturity	Level	Cost		Gains		Fair Value
March 31, 2021	U.S. Treasury Securities (Matured on 04/08/2021)	1	$	139,172,916	$	2,084	$	139,175,000

December 31, 2020	U.S. Treasury Securities (Matured on 01/07/2021) (1)	1	$	139,152,937	$	2,063	$	139,155,000

Schedule of assets and liabilities that are measured at fair value on a recurring basis


					Fair value at
			Fair value at		December 31,
Liabilities:	Warrant Liabilities	Level	March 31, 2021		2020
	Private Placement Warrants	3	$	2,260,500	$	3,452,400

The Company notes that the U.S. Treasury Securities were reinvested with the funds from the previously matured securities

Schedule of key inputs


Input	March 31, 2021			March 31, 2020
Risk-free interest rate		0.62	%		0.37	%
Dividend yield		—	%		0.00	%
Implied volatility		12.6	%		8.80	%
Exercise price	$	11.50		$	11.50
Market Stock Price	$	10.00		$	9.68

Schedule of changes in the fair value of warrant liabilities

	Private Placement		Public		Warrant Liabilities
Fair value as of December 31, 2020	$	3,452,400	$	—	$	3,452,400
Change in valuation inputs or other assumptions		(1,191,900)		—		(1,191,900)
Fair value as of March 31, 2021	$	2,260,500	$	—	$	2,260,500


	Private Placement		Public		Warrant Liabilities
Fair value as of December 31, 2019	$	1,972,800	$	—	$	1,972,800
Change in valuation inputs or other assumptions		(945,300)		—		(945,300)
Fair value as of March 31, 2020	$	1,027,500	$	—	$	1,027,500

- Definition

Tabular disclosure of financial instruments measured at fair value, including those classified in shareholders' equity measured on a recurring or nonrecurring basis. Disclosures include, but are not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. Nonrecurring fair value measurements are those that are required or permitted in the statement of financial position in particular circumstances.

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