Shapeways Holdings, Inc. Annual report pursuant to Section 13 and 15(d)

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2020

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


			For the Period
			from
			July 30, 2019
			(inception)
	Year Ended		Through
	December 31,		December 31,
	2020		2019
Redeemable Ordinary Shares
Numerator: Earnings allocable to Redeemable Ordinary Shares
Interest Income	$	744,021	$	414,479
Net Earnings	$	744,021	$	414,479
Denominator: Weighted Average Redeemable Ordinary Shares
Redeemable Ordinary Shares, Basic and Diluted		13,800,000		13,800,000
Earnings/Basic and Diluted Redeemable Ordinary Shares	$	0.05	$	0.03

Non-Redeemable Ordinary Shares
Numerator: Net (Loss) Income minus Redeemable Net Earnings
Net (Loss) Income	$	(1,531,192)	$	(378,919)
Redeemable Net Earnings		(744,021)		(414,479)
Non-Redeemable Net Loss	$	(2,275,213)	$	(793,398)
Denominator: Weighted Average Non-Redeemable Ordinary Shares
Non-Redeemable Ordinary Shares, Basic and Diluted		3,600,000		3,600,000
Loss/Basic and Diluted Non-Redeemable Ordinary Shares	$	(0.63)	$	(0.22)