0001140361-21-042215 | 10-Q/A | XBRL Viewer | Tuatara Capital Acquisition Corp

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RELATED PARTY TRANSACTIONS	9 Months Ended
RELATED PARTY TRANSACTIONS	Sep. 30, 2021
RELATED PARTY TRANSACTIONS [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 6. RELATED PARTY TRANSACTIONS Founder Shares On February 10, 2020, the Company issued 5,750,000 Class B ordinary shares to the Sponsor for an aggregate purchase price of $25,000 (the “Founder Shares”). On January 26, 2021, the Sponsor returned 1,437,500 Founder Shares to the Company, which were canceled, resulting in an aggregate of 4,312,500 Founder Shares outstanding. On February 3, 2021, the Sponsor transferred 50,000 Founder Shares to Mr. Taney, 40,000 Founder Shares to Mr. Bornstein and 40,000 Founder Shares to Mr. Kekedjian for the same per share purchase price paid by the Sponsor. On February 11, 2021, the Company effected a share capitalization pursuant to which an additional 718,750 Founder Shares were issued, resulting in an aggregate of 5,031,250 Founder Shares outstanding. On August 27, 2021 the Sponsor transferred 40,000 Founders Shares to Mr. Finkelman. The Founder Shares included an aggregate of up to 656,250 shares that were subject to forfeiture to the extent that the underwriters’ over-allotment option was not exercised in full or in part, so that the number of Founder Shares would equal 20% of the Company’s issued and outstanding ordinary shares after the Initial Public Offering. As a result of the underwriters’ election to partially exercise their over-allotment option and the expiration of the remaining over-allotment option, a total of 625,000 shares are no longer subject to forfeiture and 31,250 shares were forfeited, resulting in an aggregate of 5,000,000 Founder Shares issued and outstanding as of September 30, 2021. The Founder Shares will automatically convert into Class A ordinary shares on the first business day following the completion of a Business Combination on a one-for-one basis, subject to adjustments as described in Note 8. The initial shareholders have agreed, subject to limited exceptions, not to transfer, assign or sell any Founder Shares they hold until the earlier to occur of (i) one year after the completion of the Company’s Business Combination and (ii) subsequent to a Business Combination, (x) if the last reported sale price of the Company’s Class A ordinary shares equals or exceeds $12.00 per share (as adjusted for share splits, share dividends, rights issuances, subdivisions, reorganizations, recapitalizations and the like) for any 20 trading days within any 30-trading day period commencing at least 150 days after the Company’s Business Combination or (y) the date on which the Company completes a liquidation, merger, amalgamation, share exchange, reorganization or other similar transaction that results in all of the Company’s public shareholders having the right to exchange their Class A ordinary shares for cash, securities or other property. Administrative Services Agreement The Company entered into an agreement, commencing on February 11, 2021, pursuant to which it will pay the Sponsor up to $10,000 per month for office space, administrative and support services. Upon completion of a Business Combination or its liquidation, the Company will cease paying these monthly fees. For the three and nine months ended September 30, 2021, the Company incurred $30,000 and $80,000 in fees for these services, of which such amount is included in accounts payable and accrued expenses in the accompanying condensed balance sheets as of September 30, 2021. Promissory Note — Related Party On February 10, 2020, the Company issued the Promissory Note to the Sponsor, pursuant to which the Company may borrow up to an aggregate principal amount of $250,000, which was amended in January 2021. The Promissory Note is non-interest bearing and payable on the earlier of (i) June 30, 2021 or (ii) the completion of the Initial Public Offering. The Promissory Note balance of $250,000 was repaid on February 17, 2021. Related Party Loans In order to finance transaction costs in connection with a 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 (the “Working Capital Loans”). If the Company completes a Business Combination, the Company may repay the Working Capital Loans out of the proceeds of the Trust Account released to the Company. Otherwise, the Working Capital Loans may be repaid only out of funds held outside the Trust Account. The Working Capital Loans would either be repaid upon consummation of a Business Combination or, at the lender’s discretion, up to $1,500,000 of such Working Capital Loans may be convertible into warrants of the post- Business Combination entity at a price of $1.00 per warrant. Such warrants would be identical to the Private Placement Warrants. Except for the foregoing, the terms of such Working Capital Loans, if any, have not been determined and no written agreements exist with respect to such loans. As of September 30, 2021 and December 31, 2020, there were no amounts outstanding under the Working Capital Loans.

PUBLIC OFFERING	9 Months Ended
PUBLIC OFFERING	Sep. 30, 2021
PUBLIC OFFERING [Abstract]
PUBLIC OFFERING	NOTE 4. PUBLIC OFFERING Pursuant to the Initial Public Offering, the Company sold 20,000,000 Units, which includes a partial exercise by the underwriters of their overallotment option in the amount of 2,500,000 Units, at a price of $10.00 per Unit. Each Unit consists of one Class A ordinary share and one-half of one redeemable warrant (“Public Warrant”). Each whole Public Warrant entitles the holder to purchase one Class A ordinary share at a price of $11.50 per share, subject to adjustment (see Note 9).

FAIR VALUE MEASUREMENTS

9 Months Ended

Sep. 30, 2021

FAIR VALUE MEASUREMENTS [Abstract]

FAIR VALUE MEASUREMENTS

NOTE 10. FAIR VALUE MEASUREMENTS

The fair value of the Company’s financial assets and liabilities reflects management’s estimate of amounts that the Company would have received in connection with the sale of the assets or paid in connection with the transfer of the liabilities in an orderly transaction between market participants at the measurement date. In connection with measuring the fair value of its assets and liabilities, the Company seeks to maximize the use of observable inputs (market data obtained from independent sources) and to minimize the use of unobservable inputs (internal assumptions about how market participants would price assets and liabilities). The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities:

Level 1:

Quoted prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis.

Level 2:

Observable inputs other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active.

Level 3:

Unobservable inputs based on our assessment of the assumptions that market participants would use in pricing the asset or liability.

The Company classifies its U.S. Treasury and equivalent securities as held-to-maturity in accordance with ASC Topic 320 “Investments - Debt and Equity Securities.” Held-to-maturity securities are those securities which the Company has the ability and intent to hold until maturity. Held-to-maturity treasury securities are recorded at amortized cost on the accompanying balance sheets and adjusted for the amortization or accretion of premiums or discounts.

At September 30, 2021, assets held in the Trust Account were comprised $200,032,532 in U.S. Treasury securities. During the three and nine months ended September 30, 2021, the Company did not withdraw any interest income from the Trust Account.

The following table presents information about the Company’s assets and liabilities that are measured at fair value on a recurring basis at September 30, 2021 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:

Description	Level		September 30, 2021
Assets:
U.S. Treasury Securities		1	$	200,032,532

Liabilities:
Warrant Liability – Public Warrants		1	$	6,100,000
Warrant Liability – Private Placement Warrants		2	$	3,660,000

The Warrants were accounted for as liabilities in accordance with ASC 815-40 and are presented within warrant liabilities on the accompanying 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 warrant liabilities in the condensed statement of operations.

The Private Placement Warrants were initially valued using a Monte Carlo simulation model, which is considered to be a Level 3 fair value measurement. The Monte Carlo simulation model’s primary unobservable input utilized in determining the fair value of the Private Placement Warrants is the expected volatility of the ordinary shares. The expected volatility as of the Initial Public Offering date was derived from observable public warrant pricing on comparable ‘blank-check’ companies without an identified target. The expected volatility as of subsequent valuation dates was implied from the Company’s own Public Warrant pricing. A Monte Carlo simulation methodology was used in estimating the fair value of the Public Warrants for periods where no observable traded price was available, using the same expected volatility as was used in measuring the fair value of the Private Placement Warrants. For periods subsequent to the detachment of the Public Warrants from the Units, the close price of the Public Warrant price will be used as the fair value as of each relevant date for both the Public Warrants and Private Placement Warrants.

The following table provides quantitative information regarding Level 3 fair value measurements:

	At February 17, 2021 (Initial Measurement)
Stock price	$	10.00
Strike price	$	11.50
Term (in years)		5.0
Volatility		25.0	%
Risk-free rate		0.85	%
Dividend yield		0.0	%

The following table presents the changes in the fair value of level 3 warrant liabilities:

	Private Placement			Public			Warrant Liabilities
Fair value as of January 1, 2021	$	—		$	—		$	—
Initial measurement on February 17, 2021		8,400,000			14,000,000			22,400,000
Change in fair value		(1,500,000	)		(2,500,000	)		(4,000,000	)
Fair value as of June 30, 2021	$	6,900,000		$	11,500,000		$	18,400,000
Transfers to Level 1		—			11,500,000			11,500,000
Transfers to Level 2		6,900,000			—			6,900,000
Fair value as of September 30, 2021	$	—		$	—		$	—

Transfers to/from Levels 1, 2 and 3 are recognized at the end of the reporting period in which a change in valuation technique or methodology occurs. The estimated fair value of the Public Warrants transferred from a Level 3 measurement to a Level 1 fair value measurement for the period from February 17, 2021 (initial measurements) through September 30, 2021 was $11,500,000. The estimated fair value of the Private Placement Warrants transferred from a Level 3 measurement to a Level 2 fair value measurement for the period from February 17, 2021 (initial measurements) through September 30, 2021 was $6,900,000.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Income Taxes (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Income Taxes [Abstract]
Unrecognized tax benefits	$ 0	$ 0
Accrued interest and penalties	$ 0	$ 0

PRIVATE PLACEMENT	9 Months Ended
PRIVATE PLACEMENT	Sep. 30, 2021
PRIVATE PLACEMENT [Abstract]
PRIVATE PLACEMENT	NOTE 5. PRIVATE PLACEMENT Simultaneously with the closing of the Initial Public Offering, the Sponsor purchased an aggregate of 6,000,000 Private Placement Warrants at a price of $1.00 per Private Placement Warrant, for an aggregate purchase price of $6,000,000, in a private placement. Each Private Placement Warrant is exercisable to purchase one Class A ordinary share at a price of $11.50 per share, subject to adjustment (see Note 9). A portion of the proceeds from the Private Placement Warrants were added to the proceeds from the Initial Public Offering held in the Trust Account. If the Company does not complete a Business Combination within the Combination Period, the proceeds of the sale of the Private Placement Warrants will be used to fund the redemption of the Public Shares (subject to the requirements of applicable law), and the Private Placement Warrants will expire worthless. Due to the excess of the fair value of the Private Placement warrants in excess of the purchase price, the Company recorded an expense of $2,400,000 for the nine months period ended September 30, 2021. This expense is included in the change in fair value of warrants on the Company’s statements of operations.

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Tables)

9 Months Ended

Sep. 30, 2021

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS [Abstract]

Impact of Restatement on Financial Statements

The impact of the restatement on the Company’s financial statements is reflected in the following table.

Balance Sheet as of March 31, 2021 (unaudited)	As Previously Reported			Adjustment			As Restated
Class A ordinary shares subject to possible redemption	$	168,043,280		$	31,956,720		$	200,000,000
Class A ordinary shares	$	320		$	(320	)	$	—
Additional paid-in capital	$	7,067,430		$	(7,067,430	)	$	—
Accumulated deficit	$	(2,068,240	)	$	(24,888,970	)	$	(26,957,210	)
Total shareholders’ equity (deficit)	$	5,000,010		$	(31,956,720	)	$	(26,956,710	)

Balance Sheet as of June 30, 2021 (unaudited)
Class A ordinary shares subject to possible redemption	$	170,611,550		$	29,388,450		$	200,000,000
Class A ordinary shares	$	294		$	(294	)	$	—
Additional paid-in capital	$	4,499,186		$	(4,499,186	)	$	—
Retained earnings (accumulated deficit)	$	500,027		$	(24,888,970	)	$	(24,388,943	)
Total shareholders’ equity (deficit)	$	5,000,007		$	(29,388,450	)	$	(24,388,443	)

Statement of Cash Flows for the Three Months Ended March 31, 2021 (unaudited)
Initial classification of Class A ordinary shares subject to possible redemption	$	166,853,030		$	(166,853,030	)	$	—
Change in value of Class A ordinary shares subject to possible redemption	$	1,190,250		$	(1,190,250	)	$	—

Statement of Cash Flows for the Three Months Ended June 30, 2021 (unaudited)
Initial classification of Class A ordinary shares subject to possible redemption	$	166,853,030		$	(166,853,030	)	$	—
Change in value of Class A ordinary shares subject to possible redemption	$	3,758,520		$	(3,758,520	)	$	—

Statement of Operations for the three months ended March 31, 2021 (unaudited)
Weighted average shares outstanding, Class A ordinary shares		20,000,000			(10,666,667	)		9,333,333
Basic and diluted net income per share, Class A ordinary shares	$	—		$	(0.15	)	$	(0.15	)
Weighted average shares outstanding, Class B ordinary shares		4,666,667			—			4,666,667
Basic and diluted net loss per share, Class B ordinary shares	$	(0.44	)	$	0.29		$	(0.15	)

Statement of Operations for the three months ended June 30, 2021 (unaudited)
Weighted average shares outstanding, Class A ordinary shares		20,000,000			—			20,000,000
Basic and diluted net income per share, Class A ordinary shares	$	—		$	0.10		$	0.10
Weighted average shares outstanding, Class B ordinary shares		5,000,000			—			5,000,000
Basic and diluted net loss per share, Class B ordinary shares	$	0.51		$	(0.41	)	$	0.10

Statement of Operation for the six months ended June 30, 2021 (unaudited)
Weighted average shares outstanding, Class A ordinary shares		20,000,000			(5,222,222	)		14,777,778
Basic and diluted net income per share, Class A ordinary shares	$	—		$	0.03		$	0.03
Weighted average shares outstanding, Class B ordinary shares		4,834,254			(94,671	)		4,739,583
Basic and diluted net loss per share, Class B ordinary shares	$	0.10		$	(0.07	)	$	0.03

DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS (Details)		8 Months Ended	9 Months Ended
	Feb. 17, 2021 USD ($) $ / shares shares	Sep. 30, 2020 USD ($)	Sep. 30, 2021 USD ($) Business $ / shares
Description of Organization and Business Operations [Abstract]
Gross proceeds from initial public offering	$ 200,000,000
Gross proceeds from private placement	6,000,000	$ 0	$ 6,000,000
Transaction costs	11,766,856		11,766,856
Underwriting fees	4,000,000
Deferred underwriting fees	7,000,000
Other offering costs	766,856
Cash deposited in Trust Account		$ 0	$ 200,000,000
Cash deposited in Trust Account per Unit (in dollars per share) \| $ / shares			$ 10.00
Period of prior to completion of the Business Combination			2 days
Net tangible asset threshold for redeeming Public Shares			$ 5,000,001
Percentage of Public Shares that can be redeemed without prior consent			15.00%
Percentage of Public Shares that would not be redeemed if Business Combination is not completed within Initial Combination Period			100.00%
Period to complete Business Combination from closing of Initial Public Offering			24 months
Period to redeem Public Shares if Business Combination is not completed within Initial Combination Period			10 days
Minimum [Member]
Description of Organization and Business Operations [Abstract]
Number of operating businesses included in initial Business Combination \| Business			1
Fair market value as percentage of net assets held in Trust Account included in initial Business Combination			80.00%
Post-transaction ownership percentage of the target business			50.00%
Maximum [Member]
Description of Organization and Business Operations [Abstract]
Interest from Trust Account that can be held to pay dissolution expenses	$ 100,000
Private Placement Warrants [Member]
Description of Organization and Business Operations [Abstract]
Share price (in dollars per share) \| $ / shares	$ 1.00
Warrants issued (in shares) \| shares	6,000,000
Initial Public Offering [Member]
Description of Organization and Business Operations [Abstract]
Units issued (in shares) \| shares	20,000,000
Share price (in dollars per share) \| $ / shares	$ 10.00
Gross proceeds from initial public offering			$ 200,000,000
Over-Allotment Option [Member]
Description of Organization and Business Operations [Abstract]
Units issued (in shares) \| shares	2,500,000
Share price (in dollars per share) \| $ / shares	$ 10.00

FAIR VALUE MEASUREMENTS, Assets and Liabilities Measured at Fair Value on Recurring Basis (Details) - Recurring [Member]	Sep. 30, 2021 USD ($)
Level 1 [Member]
Assets [Abstract]
U.S. Treasury Securities	$ 200,032,532
Level 1 [Member] \| Public Warrants [Member]
Liabilities [Abstract]
Warrant Liability	6,100,000
Level 2 [Member] \| Private Placement Warrants [Member]
Liabilities [Abstract]
Warrant Liability	$ 3,660,000

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS, Balance Sheet (Details) - USD ($)	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Jan. 23, 2020
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS [Abstract]
Net tangible asset threshold for redeeming Public Shares	$ 5,000,001
Common Stock Subject to Possible Redemption [Abstract]
Common stock subject to possible redemption, price (in dollars per share)	$ 10.00			$ 10.00
Statement of Financial Position [Abstract]
Additional paid-in capital	$ 0	$ 0	$ 0	$ 24,497
Accumulated deficit	(16,011,327)	(24,388,943)	(26,957,210)	(5,064)
Total Shareholders' equity (Deficit)	$ (16,010,827)	(24,388,443)	(26,956,710)	19,936	$ 19,944	$ 19,952	$ 19,975	$ 0
Class A Ordinary Shares [Member]
Common Stock Subject to Possible Redemption [Abstract]
Common stock subject to possible redemption, price (in dollars per share)	$ 10.00
Statement of Financial Position [Abstract]
Class A ordinary shares subject to possible redemption	$ 200,000,000	200,000,000	200,000,000	0
Class A ordinary shares	$ 0	0	0	$ 0
As Previously Reported [Member]
Statement of Financial Position [Abstract]
Additional paid-in capital		4,499,186	7,067,430
Accumulated deficit		500,027	(2,068,240)
Total Shareholders' equity (Deficit)		5,000,007	5,000,010
As Previously Reported [Member] \| Class A Ordinary Shares [Member]
Statement of Financial Position [Abstract]
Class A ordinary shares subject to possible redemption		170,611,550	168,043,280
Class A ordinary shares		294	320
Adjustment [Member]
Statement of Financial Position [Abstract]
Additional paid-in capital		(4,499,186)	(7,067,430)
Accumulated deficit		(24,888,970)	(24,888,970)
Total Shareholders' equity (Deficit)		(29,388,450)	(31,956,720)
Adjustment [Member] \| Class A Ordinary Shares [Member]
Statement of Financial Position [Abstract]
Class A ordinary shares subject to possible redemption		29,388,450	31,956,720
Class A ordinary shares		$ (294)	$ (320)

Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2021	Nov. 12, 2021
Entity Listings [Line Items]
Document Type	10-Q/A
Amendment Flag	true
Amendment Description	Tuatara Capital Acquisition Corporation. (the “Company,” “Tuatara,” “we,” “us” or “our”) is filing this Amendment No. 1 to its Quarterly Report on Form 10-Q for the quarterly period ended September 30, 2021 (this “Amended Form 10-Q”) to amend and restate certain terms in its Quarterly Report on Form 10-Q for the quarterly period ended September 30, 2021 originally filed with the Securities and Exchange Commission (the “SEC”) on November 12, 2021 (the “Original Quarterly Report”). Background of Restatement The Company has re-evaluated the application of ASC 480-10-S99-3A to its accounting classification of the redeemable Class A ordinary shares, par value $0.0001 per share (the “Public Shares”), issued as part of the units sold in the Company’s initial public offering (the “Initial Public Offering”) on July 30, 2020. Historically, a portion of the Public Shares were classified as permanent equity to maintain shareholders’ equity greater than $5 million on the basis that the Company will not redeem its Public Shares in an amount that would cause its net tangible assets to be less than $5,000,001, as described in the Company’s amended and restated memorandum and articles of association (the “Charter”). Pursuant to such re-evaluation, the Company’s management has determined that the Public Shares include certain provisions that require classification of all of the Public Shares as temporary equity regardless of the net tangible assets redemption limitation contained in the Charter. In addition, in connection with the change in presentation for the Public Shares, the Company determined it should restate its earnings per share calculation to allocate income and losses shared pro rata between the two classes of ordinary shares. This presentation contemplates a Business Combination as the most likely outcome, in which case, both classes of ordinary shares share pro rata in the income and losses of the Company. On December 2, 2021, the Audit Committee of the Board of Directors of the Company (the “Audit Committee”) concluded, after discussion with the Company’s management, that the Company’s previously issued (i) unaudited interim financial statements as of and for the quarterly period ended March 31, 2021 included in the Company’s Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2021, filed with the SEC on June 3, 2021; and (ii) unaudited interim financial statements as of and for the three and six months ended June 30, 2021 included in the Company’s Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2021, filed with the SEC on August 16, 2021 (collectively, the “Affected Periods”), should be restated to report all Public Shares as temporary equity and should no longer be relied upon. As such, the Company is restating the Company’s financial statements for the Affected Periods in this Form 10-Q/A (the “Restatement”).. The restatement does not have an impact on the Company’s cash position. The financial information that has been previously filed or otherwise reported for the period ended September 30, 2021 is superseded by the information in this Amended Form 10-Q, and the financial statements and related financial information contained in the Original Quarterly Report, filed on November 12, 2021 should no longer be relied upon. On December 3[], 2021, the Company filed a Current Report on Form 8-K disclosing the Audit Committee’s conclusion that the unaudited interim financial statements for the Affected Periods should no longer be relied upon.
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2021
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q3
Document Transition Report	false
Entity File Number	001-40049
Entity Registrant Name	TUATARA CAPITAL ACQUISITION CORP
Entity Central Index Key	0001801602
Entity Incorporation, State or Country Code	E9
Entity Tax Identification Number	00-0000000
Entity Address, Address Line One	655 Third Avenue,
Entity Address, Address Line Two	8th Floor
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10017
City Area Code	917
Local Phone Number	460-7522
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	true
Class A Ordinary Share [Member]
Entity Listings [Line Items]
Title of 12(b) Security	Class A ordinary shares, par value $0.0001 per share
Trading Symbol	TCAC
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding		20,000,000
Class B Ordinary Shares [Member]
Entity Listings [Line Items]
Entity Common Stock, Shares Outstanding		5,000,000
Redeemable Warrants[Member]
Entity Listings [Line Items]
Title of 12(b) Security	Redeemable warrants, each whole warrant exercisable for one Class A ordinary share at an exercise price of $11.50
Trading Symbol	TCACW
Security Exchange Name	NASDAQ
Units [Member]
Entity Listings [Line Items]
Title of 12(b) Security	Units, each consisting of one Class A ordinary share and one-half of one redeemable warrant
Trading Symbol	TCACU
Security Exchange Name	NASDAQ

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS, Statement of Operations (Details) - $ / shares	3 Months Ended				6 Months Ended	8 Months Ended	9 Months Ended
	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2020	Jun. 30, 2021	Sep. 30, 2020	Sep. 30, 2021
Class A Ordinary Shares [Member]
Income Statement [Abstract]
Basic weighted average shares outstanding (in shares)	20,000,000	20,000,000	9,333,333	0	14,777,778	0	16,483,516
Diluted weighted average shares outstanding (in shares)	20,000,000	20,000,000	9,333,333	0	14,777,778	0	16,483,516
Basic net income (loss) per ordinary share (in dollars per share)	$ 0.34	$ 0.10	$ (0.15)	$ 0	$ 0.03	$ 0	$ 0.42
Diluted net income (loss) per ordinary share (in dollars per share)	$ 0.34	$ 0.10	$ (0.15)	$ 0	$ 0.03	$ 0	$ 0.42
Class B Ordinary Shares [Member]
Income Statement [Abstract]
Basic weighted average shares outstanding (in shares)	5,000,000	5,000,000	4,666,667	4,375,000	4,739,583	4,375,000	4,890,110
Diluted weighted average shares outstanding (in shares)	5,000,000	5,000,000	4,666,667	4,375,000	4,739,583	4,375,000	4,890,110
Basic net income (loss) per ordinary share (in dollars per share)	$ 0.34	$ 0.10	$ (0.15)	$ 0	$ 0.03	$ 0	$ 0.42
Diluted net income (loss) per ordinary share (in dollars per share)	$ 0.34	$ 0.10	$ (0.15)	$ 0	$ 0.03	$ 0	$ 0.42
As Previously Reported [Member] \| Class A Ordinary Shares [Member]
Income Statement [Abstract]
Basic weighted average shares outstanding (in shares)		20,000,000	20,000,000		20,000,000
Diluted weighted average shares outstanding (in shares)		20,000,000	20,000,000		20,000,000
Basic net income (loss) per ordinary share (in dollars per share)		$ 0	$ 0		$ 0
Diluted net income (loss) per ordinary share (in dollars per share)		$ 0	$ 0		$ 0
As Previously Reported [Member] \| Class B Ordinary Shares [Member]
Income Statement [Abstract]
Basic weighted average shares outstanding (in shares)		5,000,000	4,666,667		4,834,254
Diluted weighted average shares outstanding (in shares)		5,000,000	4,666,667		4,834,254
Basic net income (loss) per ordinary share (in dollars per share)		$ 0.51	$ (0.44)		$ 0.10
Diluted net income (loss) per ordinary share (in dollars per share)		$ 0.51	$ (0.44)		$ 0.10
Adjustment [Member] \| Class A Ordinary Shares [Member]
Income Statement [Abstract]
Basic weighted average shares outstanding (in shares)		0	(10,666,667)		(5,222,222)
Diluted weighted average shares outstanding (in shares)		0	(10,666,667)		(5,222,222)
Basic net income (loss) per ordinary share (in dollars per share)		$ 0.10	$ (0.15)		$ 0.03
Diluted net income (loss) per ordinary share (in dollars per share)		$ 0.10	$ (0.15)		$ 0.03
Adjustment [Member] \| Class B Ordinary Shares [Member]
Income Statement [Abstract]
Basic weighted average shares outstanding (in shares)		0	0		(94,671)
Diluted weighted average shares outstanding (in shares)		0	0		(94,671)
Basic net income (loss) per ordinary share (in dollars per share)		$ (0.41)	$ 0.29		$ (0.07)
Diluted net income (loss) per ordinary share (in dollars per share)		$ (0.41)	$ 0.29		$ (0.07)

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

9 Months Ended

Sep. 30, 2021

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The accompanying unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X of the SEC. Certain information or footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted, pursuant to the rules and regulations of the SEC for interim financial reporting. Accordingly, they do not include all the information and footnotes necessary for a complete presentation of financial position, results of operations, or cash flows. In the opinion of management, the accompanying unaudited condensed financial statements include all adjustments, consisting of a normal recurring nature, which are necessary for a fair presentation of the financial position, operating results and cash flows for the periods presented.

The accompanying unaudited condensed financial statements should be read in conjunction with the Company’s prospectus for its Initial Public Offering as filed with the SEC on February 16, 2021. The interim results for the three and nine months ended September 30, 2021 are not necessarily indicative of the results to be expected for the year ending December 31, 2021 or for any future periods.

Emerging Growth Company

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 independent registered public accounting firm 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 the condensed financial statements in conformity with GAAP requires the Company’s 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 financial statements and the reported amounts of revenues and expenses during the reporting period.

Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. One of the more significant accounting estimates included in these unaudited condensed financial statements is the determination of the fair value of the warrant liability. Accordingly, the actual results could differ significantly from those estimates.

Cash and Cash Equivalents

The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company did not have any cash equivalents as of September 30, 2021 and December 31, 2020.

Offering Costs

Offering costs consist of legal, accounting, underwriting fees and other costs incurred through the balance sheet date that are directly related to the Initial Public Offering. Offering costs are allocated to the separable financial instruments issued in the Initial Public Offering based on a relative fair value basis, compared to total proceeds received. Offering costs associated with warrant liabilities are expensed as incurred, presented as non-operating expenses in the statement of operations. Offering costs associated with the Class A ordinary shares issued were initially charged to temporary equity and then accreted to ordinary shares subject to redemption upon the completion of the Initial Public Offering. Offering costs amounted to $11,766,856, of which $10,913,470 were charged to shareholders’ equity upon the completion of the Initial Public Offering and $853,386 were expensed to the condensed statement of operations.

Class A Ordinary Shares Subject to Possible Redemption

The Company accounts for its Class A ordinary shares subject to possible redemption in accordance with the guidance in Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” Shares of Class A ordinary shares subject to mandatory redemption is classified as a liability instrument and is measured at fair value. Conditionally redeemable ordinary shares (including ordinary shares that features redemption rights that is 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 Class A ordinary shares features certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, at September 30, 2021, 20,000,000 Class A ordinary shares subject to possible redemption are presented as temporary equity, outside of the shareholders’ equity section of the Company’s condensed balance sheets.

The Company recognizes changes in redemption value immediately as they occur and adjusts the carrying value of redeemable ordinary shares to equal the redemption value at the end of each reporting period. Immediately upon the closing of the Initial Public Offering, the Company recognized the accretion from initial book value to redemption amount value. The change in the carrying value of redeemable Class A ordinary shares resulted in charges against additional paid-in capital and accumulated deficit.

At September 30, 2021, the Class A ordinary shares reflected in the condensed balance sheets are reconciled in the following table:

Gross proceeds	$	200,000,000
Less:
Proceeds allocated to Public Warrants	$	(14,000,000	)
Class A ordinary shares issuance costs	$	(10,913,470	)
Plus:
Accretion of carrying value to redemption value	$	24,913,470
Class A ordinary shares subject to possible redemption	$	200,000,000

Income Taxes

The Company accounts for income taxes under ASC Topic 740, “Income Taxes,” which prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions 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. The Company’s management determined that the Cayman Islands is the Company’s major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. As of September 30, 2021 and December 31, 2020, there were no unrecognized tax benefits and no amounts accrued for interest and penalties. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position.

The Company is considered to be an exempted Cayman Islands company with no connection to any other taxable jurisdiction and is presently not subject to income taxes or income tax filing requirements in the Cayman Islands or the United States. As such, the Company’s tax provision was zero for the periods presented.

Net Income (Loss) per Ordinary Share

The Company complies with accounting and disclosure requirements of FASB ASC Topic 260, “Earnings Per Share”. Net income (loss) per ordinary share is computed by dividing net income (loss) by the weighted average number of ordinary shares outstanding for the period. The Company applies the two-class method in calculating earnings per share. Accretion associated with the redeemable shares of Class A ordinary shares is excluded from earnings per share as the redemption value approximates fair value.

The calculation of diluted income (loss) per share does not consider the effect of the warrants issued in connection with the (i) Initial Public Offering, and (ii) the private placement since the exercise of the warrants is contingent upon the occurrence of future events. As of September 30, 2021, the Company did not have any dilutive securities or other contracts that could, potentially, be exercised or converted into ordinary shares and then share in the earnings of the Company. As a result, diluted net loss per ordinary share is the same as basic net loss per ordinary share for the periods presented.

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

	Three Months Ended September 30, 2021				Nine Months Ended September 30, 2021
	Class A		Class B		Class A		Class B
Basic and diluted net income per ordinary share
Numerator:
Allocation of net income, as adjusted	$	6,706,018	$	1,676,504	$	6,854,200	$	2,033,413
Denominator:
Basic and diluted weighted average shares outstanding		20,000,000		5,000,000		16,483,516		4,890,110
Basic and diluted net income per ordinary share	$	0.34	$	0.34	$	0.42	$	0.42

Concentration of Credit Risk

Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash accounts in a financial institution, which, at times may exceed the Federal Depository Insurance Corporation coverage limit of $250,000. The Company has not experienced losses on these accounts and management believes the Company is not exposed to significant risks on such account.

Fair Value of Financial Instruments

The fair value of the Company’s assets and liabilities which qualify as financial instruments under ASC Topic 820, “Fair Value Measurement,” approximate the carrying amounts represented in the accompanying condensed balance sheets, primarily due to their short-term nature, except for the warrants (see Note 11.)

Recent Accounting Standards

In August 2020, the FASB issued ASU No. 2020-06, “Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity” (“ASU 2020-06”), which simplifies accounting for convertible instruments by removing major separation models required under current GAAP. ASU 2020-06 removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception and it also simplifies the diluted earnings per share calculation in certain areas. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years, with early adoption permitted. The Company adopted ASU 2020-06 effective as of January 1, 2021. The adoption of ASU 2020-06 did not have an impact on the Company’s financial statements.

Management does not believe that any other recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s condensed financial statements.

CONDENSED STATEMENTS OF CASH FLOWS - USD ($)	8 Months Ended	9 Months Ended
CONDENSED STATEMENTS OF CASH FLOWS - USD ($)	Sep. 30, 2020	Sep. 30, 2021
Cash Flows from Operating Activities:
Net income (loss)	$ (5,056)	$ 8,882,707
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Formation cost paid by Sponsor in exchange for issuance of founder shares	5,000	0
Interest earned on marketable securities held in Trust Account	0	(32,532)
Change in fair value of warrants	0	(10,240,000)
Transaction costs allocated to warrants	0	853,386
Changes in operating assets and liabilities:
Prepaid expenses and other current assets	0	(343,132)
Accounts payable and accrued expenses	0	242,943
Net cash used in operating activities	(56)	(636,628)
Cash Flows from Investing Activities:
Investment of cash in Trust Account	0	(200,000,000)
Net cash used in investing activities	0	(200,000,000)
Cash Flows from Financing Activities:
Proceeds from issuance of Class B ordinary shares to Sponsor	25,000	196,000,000
Proceeds from sale of Private Placements Warrants	0	6,000,000
Proceeds from promissory note - related party	210,000	0
Repayment of promissory note - related party	0	(250,000)
Payment of offering costs	(38,904)	(574,672)
Net cash provided by financing activities	196,096	201,175,328
Net Change in Cash	196,040	538,700
Cash - Beginning of period	0	185,752
Cash - End of period	196,040	724,452
Non-Cash investing and financing activities:
Offering costs included in accrued offering costs	299,177	108,000
Offering costs paid through promissory note	35,000	0
Deferred underwriting fee payable	$ 0	$ 7,000,000

RELATED PARTY TRANSACTIONS, Promissory Note (Details) - Sponsor [Member] - Promissory Note [Member] - USD ($)	Feb. 17, 2021	Feb. 10, 2020
Related Party Transactions [Abstract]
Related party transaction		$ 250,000
Repayment of debt to related party	$ 250,000

COMMITMENTS AND CONTINGENCIES, Underwriting Agreement (Details)	Feb. 17, 2021 USD ($) $ / shares shares
Underwriting Agreement [Abstract]
Additional Units that can be purchased to cover over-allotments (in shares)	2,625,000
Term of option for underwriters to purchase additional Units to cover over-allotments	45 days
Underwriter deferred fee discount (in dollars per share) \| $ / shares	$ 0.35
Deferred underwriting commissions \| $	$ 7,000,000
Over-Allotment Option [Member]
Underwriting Agreement [Abstract]
Units issued (in shares)	2,500,000
Options to purchase of forfeited shares (in shares)	125,000

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

9 Months Ended

Sep. 30, 2021

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]

Basis of Presentation

Use of Estimates

Cash and Cash Equivalents

Offering Costs

Class A Ordinary Shares Subject to Possible Redemption

At September 30, 2021, the Class A ordinary shares reflected in the condensed balance sheets are reconciled in the following table:

Gross proceeds	$	200,000,000
Less:
Proceeds allocated to Public Warrants	$	(14,000,000	)
Class A ordinary shares issuance costs	$	(10,913,470	)
Plus:
Accretion of carrying value to redemption value	$	24,913,470
Class A ordinary shares subject to possible redemption	$	200,000,000

Income Taxes

Net income (Loss) per Ordinary Share

Net Income (Loss) per Ordinary Share

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

	Three Months Ended September 30, 2021				Nine Months Ended September 30, 2021
	Class A		Class B		Class A		Class B
Basic and diluted net income per ordinary share
Numerator:
Allocation of net income, as adjusted	$	6,706,018	$	1,676,504	$	6,854,200	$	2,033,413
Denominator:
Basic and diluted weighted average shares outstanding		20,000,000		5,000,000		16,483,516		4,890,110
Basic and diluted net income per ordinary share	$	0.34	$	0.34	$	0.42	$	0.42

Concentration of Credit Risk

Fair Value of Financial Instruments

Recent Accounting Standards

PRIVATE PLACEMENT (Details) - USD ($)		9 Months Ended
PRIVATE PLACEMENT (Details) - USD ($)	Feb. 17, 2021	Sep. 30, 2021
Class A Ordinary Share [Member]
Private Placement [Abstract]
Number of shares issued upon exercise of warrant (in shares)	1
Private Placement Warrants [Member]
Private Placement [Abstract]
Warrants issued (in shares)	6,000,000
Share price (in dollars per share)	$ 1.00
Proceeds from private placement of warrants	$ 6,000,000
Excess of fair value of warrants over purchase price		$ 2,400,000
Private Placement Warrants [Member] \| Class A Ordinary Share [Member]
Private Placement [Abstract]
Number of shares issued upon exercise of warrant (in shares)	1
Exercise price of warrant (in dollars per share)	$ 11.50

CONDENSED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2021	Feb. 11, 2021	Jan. 25, 2021	Dec. 31, 2020
LIABILITIES AND SHAREHOLDERS' EQUITY
Class A ordinary shares, shares subject to possible redemption (in shares)	20,000,000			0
Class A ordinary shares (in dollars per share)	$ 10.00			$ 10.00
Shareholders' Equity
Preferred stock, par value (in dollars per share)	$ 0.0001			$ 0.0001
Preferred stock, shares authorized (in shares)	1,000,000			1,000,000
Preferred stock, shares issued (in shares)	0			0
Preferred stock, shares outstanding (in shares)	0			0
Class A Ordinary Share [Member]
LIABILITIES AND SHAREHOLDERS' EQUITY
Class A ordinary shares, shares subject to possible redemption (in shares)	20,000,000
Class A ordinary shares (in dollars per share)	$ 10.00
Shareholders' Equity
Ordinary shares, par value (in dollars per share)	$ 0.0001			$ 0.0001
Ordinary shares, shares authorized (in shares)	200,000,000			200,000,000
Ordinary shares, shares issued (in shares)	0			0
Ordinary shares, shares outstanding (in shares)	0			0
Class B Ordinary Shares [Member]
Shareholders' Equity
Ordinary shares, par value (in dollars per share)	$ 0.0001			$ 0.0001
Ordinary shares, shares authorized (in shares)	20,000,000			20,000,000
Ordinary shares, shares issued (in shares)	5,000,000			5,031,250
Ordinary shares, shares outstanding (in shares)	5,000,000	5,031,250	4,312,500	5,031,250
Shares subject to forfeiture (in shares)		31,250
Class B Ordinary Shares [Member] \| Maximum [Member]
Shareholders' Equity
Shares subject to forfeiture (in shares)	31,250	656,250

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2021

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]

Class A Ordinary Shares Subject to Possible Redemption

At September 30, 2021, the Class A ordinary shares reflected in the condensed balance sheets are reconciled in the following table:

Gross proceeds	$	200,000,000
Less:
Proceeds allocated to Public Warrants	$	(14,000,000	)
Class A ordinary shares issuance costs	$	(10,913,470	)
Plus:
Accretion of carrying value to redemption value	$	24,913,470
Class A ordinary shares subject to possible redemption	$	200,000,000

Basic and Diluted Net Income (Loss) per Ordinary Share

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

	Three Months Ended September 30, 2021				Nine Months Ended September 30, 2021
	Class A		Class B		Class A		Class B
Basic and diluted net income per ordinary share
Numerator:
Allocation of net income, as adjusted	$	6,706,018	$	1,676,504	$	6,854,200	$	2,033,413
Denominator:
Basic and diluted weighted average shares outstanding		20,000,000		5,000,000		16,483,516		4,890,110
Basic and diluted net income per ordinary share	$	0.34	$	0.34	$	0.42	$	0.42

RELATED PARTY TRANSACTIONS, Administrative Services Agreement (Details) - Sponsor [Member] - Administrative Services Agreement [Member] - USD ($)		3 Months Ended	9 Months Ended
	Feb. 11, 2021	Sep. 30, 2021	Sep. 30, 2021
Related Party Transactions [Abstract]
Related party expense		$ 30,000	$ 80,000
Maximum [Member]
Related Party Transactions [Abstract]
Monthly related party fee	$ 10,000

SUBSEQUENT EVENTS (Details)		9 Months Ended
SUBSEQUENT EVENTS (Details)	Nov. 08, 2021 shares	Sep. 30, 2021
SUBSEQUENT EVENTS [Abstract]
Stock conversion basis of business combination		1
Class A Ordinary Share [Member]
SUBSEQUENT EVENTS [Abstract]
Stock conversion basis of business combination		1
Subsequent Event [Member] \| Common Stock [Member] \| Class A Ordinary Share [Member] \| SpringBig, Inc. [Member]
SUBSEQUENT EVENTS [Abstract]
Stock conversion basis of business combination	1
Number of shares converted (in shares)	1
Subsequent Event [Member] \| Common Stock [Member] \| Class B Ordinary Shares [Member] \| SpringBig, Inc. [Member]
SUBSEQUENT EVENTS [Abstract]
Stock conversion basis of business combination	1
Number of shares converted (in shares)	1
Subsequent Event [Member] \| Warrant [Member] \| SpringBig, Inc. [Member]
SUBSEQUENT EVENTS [Abstract]
Stock conversion basis of business combination	1
Number of shares converted (in shares)	1

COMMITMENTS AND CONTINGENCIES	9 Months Ended
COMMITMENTS AND CONTINGENCIES	Sep. 30, 2021
COMMITMENTS AND CONTINGENCIES [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 7. COMMITMENTS AND CONTINGENCIES 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 and/or search for a target company, the specific impact is not readily determinable as of the date of these financial statements. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Registration Rights Pursuant to a registration rights agreement entered into on February 11, 2021, the holders of the Founder Shares, Private Placement Warrants and any warrants that may be issued upon conversion of Working Capital Loans (and any ordinary shares issuable upon the exercise of the Private Placement Warrants or warrants issued upon conversion of the Working Capital Loans and upon conversion of the Founder Shares) are entitled to registration rights pursuant to a registration rights agreement to be signed prior to or on the effective date of the Initial Public Offering requiring the Company to register such securities for resale. The holders of these securities will be entitled to make up to three demands, excluding short form demands, that the Company register such securities. In addition, the holders have certain “piggy-back” registration rights with respect to registration statements filed subsequent to the completion of a Business Combination and rights to require the Company to register for resale such securities pursuant to Rule 415 under the Securities Act. However, the registration rights agreement provides that the Company will not permit any registration statement filed under the Securities Act to become effective until termination of the applicable lockup period. The Company will bear the expenses incurred in connection with the filing of any such registration statements. Underwriting Agreement The Company granted the underwriters a 45-day option from the date of the Initial Public Offering to purchase up to 2,625,000 additional Units to cover over-allotments, if any, at the Initial Public Offering price less the underwriting discounts and commissions. As a result of the underwriters’ election to partially exercise the over-allotment option, the underwriters’ purchased an additional 2,500,000 Units and forfeited their option to purchase an additional 125,000 Units. The underwriters are entitled to a deferred fee of $0.35 per Unit, or $7,000,000 in the aggregate. The deferred fee will become payable to the underwriters from the amounts held in the Trust Account solely in the event that the Company completes a Business Combination, subject to the terms of the underwriting agreement.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Net Income (Loss) Per Ordinary Share (Details) - USD ($)	3 Months Ended				6 Months Ended	8 Months Ended	9 Months Ended
	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2020	Jun. 30, 2021	Sep. 30, 2020	Sep. 30, 2021
Class A Ordinary Share [Member]
Numerator [Abstract]
Allocation of net income, as adjusted	$ 6,706,018						$ 6,854,200
Denominator [Abstract]
Basic weighted average shares outstanding (in shares)	20,000,000	20,000,000	9,333,333	0	14,777,778	0	16,483,516
Diluted weighted average shares outstanding (in shares)	20,000,000	20,000,000	9,333,333	0	14,777,778	0	16,483,516
Basic net income per ordinary share (in dollars per share)	$ 0.34	$ 0.10	$ (0.15)	$ 0	$ 0.03	$ 0	$ 0.42
Diluted net income per ordinary share (in dollars per share)	$ 0.34	$ 0.10	$ (0.15)	$ 0	$ 0.03	$ 0	$ 0.42
Class B Ordinary Shares [Member]
Numerator [Abstract]
Allocation of net income, as adjusted	$ 1,676,504						$ 2,033,413
Denominator [Abstract]
Basic weighted average shares outstanding (in shares)	5,000,000	5,000,000	4,666,667	4,375,000	4,739,583	4,375,000	4,890,110
Diluted weighted average shares outstanding (in shares)	5,000,000	5,000,000	4,666,667	4,375,000	4,739,583	4,375,000	4,890,110
Basic net income per ordinary share (in dollars per share)	$ 0.34	$ 0.10	$ (0.15)	$ 0	$ 0.03	$ 0	$ 0.42
Diluted net income per ordinary share (in dollars per share)	$ 0.34	$ 0.10	$ (0.15)	$ 0	$ 0.03	$ 0	$ 0.42

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Class A ordinary shares subject to possible redemption (Details) - USD ($)		8 Months Ended	9 Months Ended
	Feb. 17, 2021	Sep. 30, 2020	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020
Class A Ordinary Shares Subject To Possible Redemption [Abstract]
Class A ordinary shares, shares subject to possible redemption (in shares)			20,000,000			0
Gross proceeds	$ 200,000,000
Class A ordinary shares issuance costs		$ (38,904)	$ (574,672)
Class A Ordinary Shares [Member]
Class A Ordinary Shares Subject To Possible Redemption [Abstract]
Class A ordinary shares, shares subject to possible redemption (in shares)			20,000,000
Class A ordinary shares subject to possible redemption			$ 200,000,000	$ 200,000,000	$ 200,000,000	$ 0
Initial Public Offering [Member]
Class A Ordinary Shares Subject To Possible Redemption [Abstract]
Gross proceeds			200,000,000
Plus: Accretion of carrying value to redemption value			24,913,470
Initial Public Offering [Member] \| Public Warrants [Member]
Class A Ordinary Shares Subject To Possible Redemption [Abstract]
Less: Proceeds allocated to Public Warrants			(14,000,000)
Initial Public Offering [Member] \| Class A Ordinary Shares [Member]
Class A Ordinary Shares Subject To Possible Redemption [Abstract]
Class A ordinary shares issuance costs			(10,913,470)
Class A ordinary shares subject to possible redemption			$ 200,000,000

CONDENSED BALANCE SHEETS - USD ($)

Sep. 30, 2021

Dec. 31, 2020

Current assets

Cash

$ 724,452

$ 185,752

Prepaid expenses

343,132

Total Current Assets

1,067,584

185,752

Deferred offering costs

417,083

Investments held in Trust Account

200,032,532

TOTAL ASSETS

201,100,116

602,835

Current liabilities

Accounts payable and accrued expenses

242,943

Accrued offering costs

108,000

332,899

Promissory note - related party

250,000

Total Current Liabilities

350,943

582,899

Warrant Liabilities

9,760,000

Deferred underwriting fee payable

7,000,000

Total Liabilities

17,110,943

582,899

Commitments and Contingencies

Shareholders' Equity

Preference shares, $0.0001 par value; 1,000,000 shares authorized; none issued or outstanding

Additional paid-in capital

24,497

Accumulated deficit

(16,011,327)

(5,064)

Total Shareholders' Equity (Deficit)

(16,010,827)

19,936

TOTAL LIABILITIES AND SHAREHOLDERS' DEFICIT

201,100,116

602,835

Class A Ordinary Share [Member]

Current liabilities

Class A ordinary shares subject to possible redemption 20,000,000 and no shares at $10.00 per share at September 30, 2021 and December 31, 2020, respectively

200,000,000

Shareholders' Equity

Ordinary shares - $0.0001 par value

Class B Ordinary Shares [Member]

Shareholders' Equity

Ordinary shares - $0.0001 par value

^[1]

$ 500

$ 503

[1]	Includes up to 31,250 shares of Class B ordinary shares subject to forfeiture as a result of the underwriter’s election to partially exercise its over-allotment option underwriters (see Note 5).

FAIR VALUE MEASUREMENTS, Changes in Fair Value of Warrant Liabilities (Details) - Warrant Liabilities [Member] - USD ($)	3 Months Ended	6 Months Ended
	Sep. 30, 2021	Jun. 30, 2021
Unobservable Input Reconciliation [Roll Forward]
Fair value, beginning balance	$ 18,400,000	$ 0
Initial measurement		22,400,000
Change in fair value		(4,000,000)
Fair value, ending balance	0	18,400,000
Private Placement [Member]
Unobservable Input Reconciliation [Roll Forward]
Fair value, beginning balance	6,900,000	0
Initial measurement		8,400,000
Change in fair value		(1,500,000)
Fair value, ending balance	0	6,900,000
Public Warrants [Member]
Unobservable Input Reconciliation [Roll Forward]
Fair value, beginning balance	11,500,000	0
Initial measurement		14,000,000
Change in fair value		(2,500,000)
Fair value, ending balance	0	$ 11,500,000
Level 1 [Member]
Unobservable Input Reconciliation [Roll Forward]
Transfers out of Level 3	11,500,000
Level 1 [Member] \| Private Placement [Member]
Unobservable Input Reconciliation [Roll Forward]
Transfers out of Level 3	0
Level 1 [Member] \| Public Warrants [Member]
Unobservable Input Reconciliation [Roll Forward]
Transfers out of Level 3	11,500,000
Level 2 [Member]
Unobservable Input Reconciliation [Roll Forward]
Transfers out of Level 3	6,900,000
Level 2 [Member] \| Private Placement [Member]
Unobservable Input Reconciliation [Roll Forward]
Transfers out of Level 3	6,900,000
Level 2 [Member] \| Public Warrants [Member]
Unobservable Input Reconciliation [Roll Forward]
Transfers out of Level 3	$ 0

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Offering Costs (Details) - USD ($)	3 Months Ended		8 Months Ended	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2020	Sep. 30, 2021	Feb. 17, 2021
Offering Costs [Abstract]
Offering costs	$ 11,766,856			$ 11,766,856	$ 11,766,856
Offering costs charged to equity.				10,913,470
Offering costs expensed during period	$ 0	$ 0	$ 0	$ 853,386

CONDENSED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (DEFICIT) - USD ($)	Ordinary Shares [Member]	Ordinary Shares [Member] Class B Ordinary Shares [Member]	Additional Paid-in Capital [Member]	(Accumulated Deficit) / Retained Earnings [Member]	Total	Class B Ordinary Shares [Member]
Beginning balance at Jan. 23, 2020		$ 0	$ 0	$ 0	$ 0
Beginning balance (in shares) at Jan. 23, 2020		0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of Class B ordinary shares to Sponsor		$ 503	24,497	0	25,000
Issuance of Class B ordinary shares to Sponsor (in shares)		5,031,250
Net income (loss)		$ 0	0	(5,025)	(5,025)
Ending balance at Mar. 31, 2020		$ 503	24,497	(5,025)	19,975
Ending balance (in shares) at Mar. 31, 2020		5,031,250
Beginning balance at Jan. 23, 2020		$ 0	0	0	0
Beginning balance (in shares) at Jan. 23, 2020		0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)					(5,056)
Ending balance at Sep. 30, 2020		$ 503	24,497	(5,056)	19,944
Ending balance (in shares) at Sep. 30, 2020		5,031,250
Beginning balance at Mar. 31, 2020		$ 503	24,497	(5,025)	19,975
Beginning balance (in shares) at Mar. 31, 2020		5,031,250
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)		$ 0	0	(23)	(23)
Ending balance at Jun. 30, 2020		$ 503	24,497	(5,048)	19,952
Ending balance (in shares) at Jun. 30, 2020		5,031,250
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)		$ 0	0	(8)	(8)
Ending balance at Sep. 30, 2020		$ 503	24,497	(5,056)	19,944
Ending balance (in shares) at Sep. 30, 2020		5,031,250
Beginning balance at Dec. 31, 2020	$ 503		24,497	(5,064)	19,936
Beginning balance (in shares) at Dec. 31, 2020	5,031,250
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Forfeiture of Founder Shares	$ (3)		0	3	0
Forfeiture of Founder Shares (in shares)	(31,250)
Accretion for Class A ordinary shares to redemption amount			(24,497)	(24,888,973)	(24,913,470)
Net income (loss)	$ 0		0	(2,063,176)	(2,063,176)
Ending balance at Mar. 31, 2021	$ 500		0	(26,957,210)	(26,956,710)
Ending balance (in shares) at Mar. 31, 2021	5,000,000
Beginning balance at Dec. 31, 2020	$ 503		24,497	(5,064)	19,936
Beginning balance (in shares) at Dec. 31, 2020	5,031,250
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of Class B ordinary shares to Sponsor (in shares)						5,000,000
Net income (loss)					8,882,707
Ending balance at Sep. 30, 2021	$ 500		0	(16,011,327)	(16,010,827)
Ending balance (in shares) at Sep. 30, 2021	5,000,000
Beginning balance at Mar. 31, 2021	$ 500		0	(26,957,210)	(26,956,710)
Beginning balance (in shares) at Mar. 31, 2021	5,000,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	$ 0		0	2,568,267	2,568,267
Ending balance at Jun. 30, 2021	$ 500		0	(24,388,943)	(24,388,443)
Ending balance (in shares) at Jun. 30, 2021	5,000,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	$ 0		0	8,377,616	8,377,616
Ending balance at Sep. 30, 2021	$ 500		$ 0	$ (16,011,327)	$ (16,010,827)
Ending balance (in shares) at Sep. 30, 2021	5,000,000

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

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- Definition

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

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+ Details

RELATED PARTY TRANSACTIONS, Founder Shares (Details)					8 Months Ended	9 Months Ended
RELATED PARTY TRANSACTIONS, Founder Shares (Details)	Aug. 27, 2021 shares	Feb. 11, 2021 shares	Feb. 03, 2021 shares	Feb. 10, 2020 USD ($) shares	Sep. 30, 2020 USD ($)	Sep. 30, 2021 USD ($) $ / shares shares	Jan. 25, 2021 shares	Dec. 31, 2020 shares
Founder Shares [Abstract]
Proceeds from issuance of common stock \| $					$ 25,000	$ 196,000,000
Stock conversion basis of business combination						1
Class A Ordinary Share [Member]
Founder Shares [Abstract]
Common stock, shares outstanding (in shares)						0		0
Stock conversion basis of business combination						1
Threshold trading days						20 days
Threshold consecutive trading days						30 days
Class A Ordinary Share [Member] \| Minimum [Member]
Founder Shares [Abstract]
Share price (in dollars per share) \| $ / shares						$ 12.00
Period after initial Business Combination						150 days
Class B Ordinary Shares [Member]
Founder Shares [Abstract]
Issuance of ordinary shares to Sponsor (in shares)		718,750				5,000,000
Common stock, shares outstanding (in shares)		5,031,250				5,000,000	4,312,500	5,031,250
Shares subject to forfeiture (in shares)		31,250
Class B Ordinary Shares [Member] \| Maximum [Member]
Founder Shares [Abstract]
Shares subject to forfeiture (in shares)		656,250				31,250
Sponsor [Member]
Founder Shares [Abstract]
Holding period for transfer, assignment or sale of Founder Shares						1 year
Sponsor [Member] \| Class B Ordinary Shares [Member]
Founder Shares [Abstract]
Proceeds from issuance of common stock \| $				$ 25,000
Issuance of ordinary shares to Sponsor (in shares)				5,750,000
Shares subject to forfeiture (in shares)							1,437,500
Founder shares as a percentage of issued and outstanding shares after Initial Public Offering		20.00%
Common stock no longer subject to forfeiture (in shares)		625,000
Mr. Taney [Member] \| Class B Ordinary Shares [Member]
Founder Shares [Abstract]
Issuance of ordinary shares to Sponsor (in shares)			50,000
Mr. Bornstein [Member] \| Class B Ordinary Shares [Member]
Founder Shares [Abstract]
Issuance of ordinary shares to Sponsor (in shares)			40,000
Mr. Kekedjian [Member] \| Class B Ordinary Shares [Member]
Founder Shares [Abstract]
Issuance of ordinary shares to Sponsor (in shares)			40,000
Mr. Finkelman [Member] \| Class B Ordinary Shares [Member]
Founder Shares [Abstract]
Issuance of ordinary shares to Sponsor (in shares)	40,000

PUBLIC OFFERING (Details)	Feb. 17, 2021 $ / shares shares
Public Warrants [Member]
Public Offering [Abstract]
Number of securities included in Unit (in shares)	0.50
Exercise price of warrant (in dollars per share) \| $ / shares	$ 11.50
Class A Ordinary Share [Member]
Public Offering [Abstract]
Number of securities included in Unit (in shares)	1
Number of shares issued upon exercise of warrant (in shares)	1
Initial Public Offering [Member]
Public Offering [Abstract]
Units issued (in shares)	20,000,000
Share price (in dollars per share) \| $ / shares	$ 10.00
Over-Allotment Option [Member]
Public Offering [Abstract]
Units issued (in shares)	2,500,000
Share price (in dollars per share) \| $ / shares	$ 10.00

FAIR VALUE MEASUREMENTS, Assets Held in Trust Account (Details)	3 Months Ended	9 Months Ended
	Sep. 30, 2021 USD ($)	Sep. 30, 2021 USD ($)
Assets Held-in-trust [Abstract]
Interest income withdrawn from Trust Account	$ 0	$ 0
U.S. Treasury Securities [Member]
Assets Held-in-trust [Abstract]
Assets Held-in-trust	$ 200,032,532	$ 200,032,532

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS

9 Months Ended

Sep. 30, 2021

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS [Abstract]

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS

NOTE 2. RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS

In connection with the preparation of the Company’s financial statements as of September 30, 2021, the Company concluded it should restate its financial statements to classify all Public Shares in temporary equity. In accordance with the SEC and its staff’s guidance on redeemable equity instruments, ASC 480, paragraph 10-S99, redemption provisions not solely within the control of the Company require ordinary shares subject to redemption to be classified outside of permanent equity. The Company previously determined the Class A ordinary shares subject to possible redemption to be equal to the redemption value of $10.00 per Class A ordinary shares while also taking into consideration a redemption cannot result in net tangible assets being less than $5,000,001. Previously, the Company did not consider redeemable shares classified as temporary equity as part of net tangible assets. Effective with these financial statements, the Company revised this interpretation to include temporary equity in net tangible assets. Accordingly, effective with this filing, the Company presents all redeemable Class A ordinary shares as temporary equity and recognizes accretion from the initial book value to redemption value at the time of its Initial Public Offering and in accordance with ASC 480.

As a result, management has noted a reclassification adjustment related to temporary equity and permanent equity. This resulted in an adjustment to the initial carrying value of the Class A ordinary shares subject to possible redemption with the offset recorded to additional paid-in capital (to the extent available), accumulated deficit and Class A ordinary shares. The Company will present this revision in a prospective manner in all future filings. Under this approach, the previously issued Form 10-Q’s will not be amended, but historical amounts presented in the current and future filings will be recast to be consistent with the current presentation, and an explanatory footnote will be provided.

In connection with the change in presentation for the Class A ordinary shares subject to redemption, the Company also revised its income (loss) per ordinary share calculation to allocate net income (loss) evenly to Class A and Class B ordinary shares. This presentation contemplates a Business Combination as the most likely outcome, in which case, both classes of ordinary shares share pro rata in the income (loss) of the Company.

There has been no change in the Company’s total assets, liabilities, cash flows, or operating results.

The impact of the restatement on the Company’s financial statements is reflected in the following table.

Balance Sheet as of March 31, 2021 (unaudited)	As Previously Reported			Adjustment			As Restated
Class A ordinary shares subject to possible redemption	$	168,043,280		$	31,956,720		$	200,000,000
Class A ordinary shares	$	320		$	(320	)	$	—
Additional paid-in capital	$	7,067,430		$	(7,067,430	)	$	—
Accumulated deficit	$	(2,068,240	)	$	(24,888,970	)	$	(26,957,210	)
Total shareholders’ equity (deficit)	$	5,000,010		$	(31,956,720	)	$	(26,956,710	)

Balance Sheet as of June 30, 2021 (unaudited)
Class A ordinary shares subject to possible redemption	$	170,611,550		$	29,388,450		$	200,000,000
Class A ordinary shares	$	294		$	(294	)	$	—
Additional paid-in capital	$	4,499,186		$	(4,499,186	)	$	—
Retained earnings (accumulated deficit)	$	500,027		$	(24,888,970	)	$	(24,388,943	)
Total shareholders’ equity (deficit)	$	5,000,007		$	(29,388,450	)	$	(24,388,443	)

Statement of Cash Flows for the Three Months Ended March 31, 2021 (unaudited)
Initial classification of Class A ordinary shares subject to possible redemption	$	166,853,030		$	(166,853,030	)	$	—
Change in value of Class A ordinary shares subject to possible redemption	$	1,190,250		$	(1,190,250	)	$	—

Statement of Cash Flows for the Three Months Ended June 30, 2021 (unaudited)
Initial classification of Class A ordinary shares subject to possible redemption	$	166,853,030		$	(166,853,030	)	$	—
Change in value of Class A ordinary shares subject to possible redemption	$	3,758,520		$	(3,758,520	)	$	—

Statement of Operations for the three months ended March 31, 2021 (unaudited)
Weighted average shares outstanding, Class A ordinary shares		20,000,000			(10,666,667	)		9,333,333
Basic and diluted net income per share, Class A ordinary shares	$	—		$	(0.15	)	$	(0.15	)
Weighted average shares outstanding, Class B ordinary shares		4,666,667			—			4,666,667
Basic and diluted net loss per share, Class B ordinary shares	$	(0.44	)	$	0.29		$	(0.15	)

Statement of Operations for the three months ended June 30, 2021 (unaudited)
Weighted average shares outstanding, Class A ordinary shares		20,000,000			—			20,000,000
Basic and diluted net income per share, Class A ordinary shares	$	—		$	0.10		$	0.10
Weighted average shares outstanding, Class B ordinary shares		5,000,000			—			5,000,000
Basic and diluted net loss per share, Class B ordinary shares	$	0.51		$	(0.41	)	$	0.10

Statement of Operation for the six months ended June 30, 2021 (unaudited)
Weighted average shares outstanding, Class A ordinary shares		20,000,000			(5,222,222	)		14,777,778
Basic and diluted net income per share, Class A ordinary shares	$	—		$	0.03		$	0.03
Weighted average shares outstanding, Class B ordinary shares		4,834,254			(94,671	)		4,739,583
Basic and diluted net loss per share, Class B ordinary shares	$	0.10		$	(0.07	)	$	0.03

- Definition

The entire disclosure for change in accounting principle. Includes, but is not limited to, nature, reason, and method of adopting amendment to accounting standards or other change in accounting principle.

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-URI http://asc.fasb.org/extlink&oid=122150657&loc=SL122150809-237846

Reference 33: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 65
-Paragraph 8
-Subparagraph (e)(3)
-URI http://asc.fasb.org/extlink&oid=123459177&loc=SL121830611-158277

Reference 34: http://www.xbrl.org/2003/role/disclosureRef
-Topic 848
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Publisher FASB
-Subparagraph (c)

+ Details

CONDENSED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		8 Months Ended	9 Months Ended
CONDENSED STATEMENTS OF OPERATIONS - USD ($)	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2020	Sep. 30, 2021
Loss from Operations
Operating and formation costs	$ 276,553	$ 8	$ 5,056	$ 536,439
Loss from operations	(276,553)	(8)	(5,056)	(536,439)
Other income (expense):
Change in fair value of warrants	8,640,000	0	0	10,240,000
Transaction costs allocated to warrants	0	0	0	(853,386)
Interest earned on investments held in Trust Account	14,169	0	0	32,532
Other income, net	8,654,169	0	0	9,419,146
Net income (loss)	$ 8,377,616	$ (8)	$ (5,056)	$ 8,882,707
Class A Ordinary Share [Member]
Other income (expense):
Basic weighted average shares outstanding (in shares)	20,000,000	0	0	16,483,516
Diluted weighted average shares outstanding (in shares)	20,000,000	0	0	16,483,516
Basic net income per share (in dollars per share)	$ 0.34	$ 0	$ 0	$ 0.42
Diluted net income per share (in dollars per share)	$ 0.34	$ 0	$ 0	$ 0.42
Class B Ordinary Shares [Member]
Other income (expense):
Basic weighted average shares outstanding (in shares)	5,000,000	4,375,000	4,375,000	4,890,110
Diluted weighted average shares outstanding (in shares)	5,000,000	4,375,000	4,375,000	4,890,110
Basic net income per share (in dollars per share)	$ 0.34	$ 0	$ 0	$ 0.42
Diluted net income per share (in dollars per share)	$ 0.34	$ 0	$ 0	$ 0.42

FAIR VALUE MEASUREMENTS, Level 3 Fair Value Measurement Inputs (Details) - Warrants [Member]	Feb. 17, 2021
Fair Value Measurements [Abstract]
Term	5 years
Stock Price [Member]
Fair Value Measurements [Abstract]
Measurement input	10.00
Strike Price [Member]
Fair Value Measurements [Abstract]
Measurement input	11.50
Volatility [Member]
Fair Value Measurements [Abstract]
Measurement input	0.250
Risk Free Rate [Member]
Fair Value Measurements [Abstract]
Measurement input	0.0085
Dividend Yield [Member]
Fair Value Measurements [Abstract]
Measurement input	0.000

DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS	9 Months Ended
DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS	Sep. 30, 2021
DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS [Abstract]
DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS	NOTE 1. DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS Tuatara Capital Acquisition Corporation (the “Company”) was incorporated in the Cayman Islands on January 24, 2020. The Company was formed for the purpose of effecting a merger, amalgamation, share exchange, asset acquisition, share purchase, reorganization or similar business combination with one or more businesses (the “Business Combination”). While the Company is not limited to a particular industry or geographic region for purposes of consummating a Business Combination, the Company intends to focus its search for businesses in the cannabis industry that are compliant with all applicable laws and regulations within the jurisdictions in which they are located or operate. The Company is an early stage and emerging growth company and, as such, the Company is subject to all of the risks associated with early stage and emerging growth companies. As of September 30, 2021, the Company had not commenced any operations. All activity through September 30, 2021 relates to the Company’s formation, initial public offering (the “Initial Public Offering”), which is described below, and subsequent to the Initial Public Offering, identifying a target company for a Business Combination. The Company will not generate any operating revenues until after the completion of its initial Business Combination, at the earliest. The Company generates non-operating income in the form of interest income from the proceeds derived from the Initial Public Offering. The registration statement for the Company’s Initial Public Offering was declared effective on February 11, 2021. On February 17, 2021, the Company consummated the Initial Public Offering of 20,000,000 units (the “Units” and, with respect to the Class A ordinary shares included in the Units sold, the “Public Shares”), which includes the partial exercise by the underwriter of its over-allotment option in the amount of 2,500,000 Units, at $10.00 per Unit, generating gross proceeds of $200,000,000 which is described in Note 4. Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale of 6,000,000 warrants (the “Private Placement Warrants”) at a price of $1.00 per Private Placement Warrant in a private placement to TCAC Sponsor, LLC (the “Sponsor”), generating gross proceeds of $6,000,000, which is described in Note 5. Transaction costs amounted to $11,766,856, consisting of $4,000,000 in cash underwriting fees, $7,000,000 of deferred underwriting fees and $766,856 of other offering costs. Following the closing of the Initial Public Offering on February 17, 2021, an amount of $200,000,000 ($10.00 per Unit) from the net proceeds of the sale of the Units in the Initial Public Offering and the sale of the Private Placement Warrants was placed in a trust account (the “Trust Account”), located in the United States and will be invested only in U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act of 1940, as amended (the “Investment Company Act”), with a maturity of 185 days or less or in any open-ended investment company that holds itself out as a money market fund selected by the Company meeting the conditions of Rule 2a-7 of the Investment Company Act, as determined by the Company, until the earlier of (i) the completion of a Business Combination and (ii) the distribution of the funds held in the Trust Account, as described below. The Company’s management has broad discretion with respect to the specific application of the net proceeds of the Initial Public Offering and the sale of Private Placement Warrants, although substantially all of the net proceeds are intended to be applied generally toward consummating a Business Combination. The rules of the stock exchange that the Company will list its securities on will require that the Company’s initial Business Combination must be with one or more target businesses that together have an aggregate fair market value of at least 80% of the assets held in the Trust Account (as defined below) (excluding the deferred underwriting commissions and taxes payable on the income earned on the Trust Account) at the time of the agreement to enter into the initial Business Combination. 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 business sufficient for it not to be required to register as an investment company under the Investment Company Act. There is no assurance that the Company will be able to complete a Business Combination successfully. The Company will provide the holders of its issued and outstanding Public Shares (the “public shareholders”) with the opportunity to redeem all or a portion of their Public Shares upon the completion of a Business Combination either (i) in connection with a shareholder meeting called to approve the Business Combination or (ii) by means of a tender offer. The decision as to whether the Company will seek shareholder approval of a Business Combination or conduct a tender offer will be made by the Company. The public shareholders will be entitled to redeem their Public Shares for a pro rata portion of the amount then in the Trust Account (initially $10.00 per Public Share, plus any pro rata interest earned on the funds held in the Trust Account and not previously released to the Company to its tax obligations), calculated as of two business days prior to the completion of the Business Combination. The per-share amount to be distributed to Public Shareholders who redeem their Public Shares will not be reduced by the deferred underwriting commissions the Company will pay to the underwriters (as discussed in Note 7). There will be no redemption rights upon the completion of a Business Combination with respect to the Company’s warrants. The Company will proceed with a Business Combination only 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, it receives an ordinary resolution under Cayman Islands law approving a Business Combination, which requires the affirmative vote of a majority of the shareholders who attend and vote at a general meeting of the Company. If a shareholder vote is not required applicable by law or stock exchange listing requirements and the Company does not decide to hold a shareholder vote for business or other reasons, the Company will, pursuant to its Amended and Restated Memorandum and Articles of Association, conduct the redemptions pursuant to the tender offer rules of the U.S. Securities and Exchange Commission (the “SEC”) and file tender offer documents with the SEC prior to completing a Business Combination. If, however, shareholder approval of the transactions is required by applicable law or stock exchange listing requirements, or the Company decides to obtain shareholder approval for business or other reasons, the Company will offer to redeem shares in conjunction with a proxy solicitation pursuant to the proxy rules and not pursuant to the tender offer rules. If the Company seeks shareholder approval in connection with a Business Combination, the Sponsor, officers and directors (the “initial shareholders”) have agreed to vote any Founder Shares (as defined in Note 6) and Public Shares held by them in favor of approving a Business Combination. Additionally, each public shareholder may elect to redeem their Public Shares, without voting, and if they do vote, irrespective of whether they vote for or against a Business Combination. Notwithstanding the foregoing, if the Company seeks shareholder approval of a Business Combination and it does not conduct redemptions pursuant to the tender offer rules, the Company’s Amended and Restated Memorandum and Articles of Association will provide that a public shareholder, together with any affiliate of such shareholder or any other person with whom such shareholder is acting in concert or as a “group” (as defined under Section 13 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”)), will be restricted from redeeming its shares with respect to more than an aggregate of 15% of the Public Shares, without the prior consent of the Company. The initial shareholders have agreed to waive: (i) their redemption rights with respect to any Founder Shares and Public Shares held by them in connection with the completion of the Company’s initial Business Combination (and not seek to sell its shares to the Company in any tender offer the Company undertakes in connection with its initial Business Combination) and (ii) their redemption rights with respect to their Founder Shares and any Public Shares held by them in connection with a shareholder vote to approve an amendment to the Company’s Amended and Restated Memorandum and Articles of Association (A) to modify the substance or timing of the Company’s obligation to allow redemption in connection with its initial Business Combination or to redeem 100% of the Public Shares if the Company does not complete its initial Business Combination within 24 months from the closing of the Initial Public Offering or (B) with respect to any other provision relating to shareholders’ rights or pre-initial business combination activity. The Company will have until February 17, 2023 to complete a Business Combination (the “Combination Period”). If the Company has not completed a 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 its tax obligations (less up to $100,000 of interest to pay dissolution expenses and which interest shall be net of taxes payable), divided by the number of then issued and outstanding Public Shares, which redemption will completely extinguish public shareholders’ rights as shareholders (including the right to receive further liquidating distributions, if any), and (iii) as promptly as reasonably possible following such redemption, subject to the approval of the Company’s remaining shareholders and the Company’s board of directors, dissolve and liquidate, 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. There will be no redemption rights or liquidating distributions with respect to the Company’s warrants, which will expire worthless if the Company fails to complete a Business Combination within the Combination Period. The initial shareholders have agreed to waive their liquidation rights with respect to the Founder Shares if the Company fails to complete a Business Combination within the Combination Period. However, if the initial shareholders acquire Public Shares in or after the Initial Public Offering, such Public Shares will be entitled to liquidating distributions from the Trust Account if the Company fails to complete a Business Combination within the Combination Period. The underwriters have agreed to waive their rights to their deferred underwriting commission (see Note 7) held in the Trust Account in the event the Company does not complete a Business Combination within the Combination Period and, in such event, such amounts will be included with the other funds held in the Trust Account that will be available to fund the redemption of the Public Shares. In the event of such distribution, it is possible that the per-share value of the assets remaining available for distribution will be less than the Initial Public Offering price per Unit ($10.00). In order to protect the amounts held in the Trust Account, the Sponsor has agreed to be liable to the Company if and to the extent any claims by a third party (except for the Company’s the independent registered public accounting firm) for services rendered or products sold to the Company, or a prospective target business with which the Company has discussed entering into a transaction agreement, reduce the amounts in the Trust Account to below (i) $10.00 per Public Share or (ii) such lesser amount per Public Share held in the Trust Account as of the date of the liquidation of the Trust Account due to reductions in the value of the trust assets, in each case net of the interest which may be withdrawn to pay taxes, except as to any claims by a third party who executed a waiver of any and all rights to seek access to the Trust Account and except as to any claims under the Company’s indemnity of the underwriters of the Initial Public Offering 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 will seek to reduce the possibility that the Sponsor will have to indemnify the Trust Account due to claims of creditors by endeavoring to have all vendors, service providers (except for the Company’s independent registered public accounting firm), prospective target businesses and other entities with which the Company does business, execute agreements with the Company waiving any right, title, interest or claim of any kind in or to monies held in the Trust Account.

SUBSEQUENT EVENTS	9 Months Ended
SUBSEQUENT EVENTS	Sep. 30, 2021
SUBSEQUENT EVENTS [Abstract]
SUBSEQUENT EVENTS	NOTE 11. SUBSEQUENT EVENTS The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the condensed financial statements were issued. Based upon this review, other than as described below, the Company did not identify any subsequent events that would have required adjustment or disclosure in the condensed financial statements. On November 8, 2021, Tuatara Capital Acquisition Corporation (“TCAC”) entered into an Agreement and Plan of Merger (as it may be amended, supplemented or otherwise modified from time to time, the “Merger Agreement”), by and among TCAC, HighJump Merger Sub, Inc., a Delaware corporation (“Merger Sub”), and SpringBig, Inc., a Delaware corporation (“SpringBig”). The Merger Agreement provides for, among other things, the following transactions on or prior to the closing date: (i) TCAC will become a Delaware corporation (the “Domestication”) and, in connection with the Domestication, (A) TCAC’s name will be changed as mutually agreed to between the parties, (B) each then-issued and outstanding TCAC Class A Ordinary Share will convert automatically, on a one-for-one basis, into one share of ordinary shares of TCAC (the “New SpringBig Ordinary shares”), (C) each then-issued and outstanding TCAC Class B Ordinary Share will convert automatically, on a one-for-one basis, into one share of New SpringBig Ordinary shares, and (D) each then-issued and outstanding common warrant of TCAC will convert automatically, on a one-for-one basis, into a warrant to purchase one share of New SpringBig Ordinary shares; and (ii) following the Domestication, Merger Sub will merge with and into SpringBig, with SpringBig as the surviving company in the merger and, after giving effect to such merger, continuing as a wholly-owned subsidiary of TCAC (the “Merger”). The Business Combination is expected to close in mid-2022, following the receipt of the required approval by TCAC’s shareholders, required regulatory approvals and the fulfillment of other customary closing conditions.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Cash and Cash Equivalents (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Cash and Cash Equivalents [Abstract]
Cash equivalents	$ 0	$ 0

WARRANTS

9 Months Ended

Sep. 30, 2021

WARRANTS [Abstract]

WARRANTS

NOTE 9. WARRANTS

At September 30, 2021, there were 10,000,000 Public Warrants outstanding. Public Warrants may only be exercised for a whole number of shares. No fractional warrants will be issued upon separation of the Units and only whole warrants will trade. The Public Warrants will become exercisable on the later of (a) 30 days after the completion of a Business Combination and (b) 12 months from the closing of the Initial Public Offering. The Public Warrants will expire five years after the completion of a Business Combination or earlier upon redemption or liquidation.

The Company will not be obligated to deliver any Class A ordinary shares pursuant to the exercise of a Public Warrant and will have no obligation to settle such Public Warrant exercise unless a registration statement under the Securities Act covering the issuance of the Class A ordinary shares underlying the Public Warrants is then effective and a prospectus relating thereto is current, subject to the Company satisfying its obligations with respect to registration. No Public Warrant will be exercisable for cash or on a cashless basis, and the Company will not be obligated to issue any shares to holders seeking to exercise their warrants, unless the issuance of the shares upon such exercise is registered or qualified under the securities laws of the state of the exercising holder, or an exemption is available.

The Company has agreed that as soon as practicable, but in no event later than 15 business days, after the closing of the Company’s Business Combination, the Company will use its reasonable efforts to file with the SEC and have an effective registration statement covering the issuance, under the Securities Act, of the Class A ordinary shares issuable upon exercise of the warrants, and the Company will use its reasonable efforts to cause the same to become effective within 60 business days after the closing of a Business Combination and to maintain the effectiveness of such registration statement, and a current prospectus relating thereto, until the expiration of the warrants in accordance with the provisions of the warrant agreement. Notwithstanding the above, 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 its 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 elects, the Company will not be required to file or maintain in effect a registration statement, but will use its reasonable best efforts to qualify the shares under applicable blue sky laws to the extent an exemption is not available. In such event, each holder would pay the exercise price by surrendering the warrants for that number of Class A ordinary shares equal to the lesser of (A) the quotient obtained by dividing (x) the product of the number of Class A ordinary shares underlying the warrants, multiplied by the excess of the “ fair market value” less the exercise price of the warrants by (y) the fair market value and (B) 0.361 Class A shares per warrant. The “fair market value” as used in the preceding sentence shall mean the volume weighted average price of the Class A ordinary shares for the 10 trading days ending on the trading day prior to the date on which the notice of exercise is received by the warrant agent.

Redemption of Warrants When the Price per Class A Ordinary Share Equals or Exceeds $18.00—Once the warrants become exercisable, the Company may redeem the outstanding Public Warrants:

•

in whole but not in part;

•

to each warrant holder; and

•

if, and only if, the last reported sale price of the Class A ordinary shares for any 20 trading days within a 30 trading day period ending three business days before sending the notice of redemption to warrant holders (the “ Reference Value”) equals or exceeds $18.00 per share (as adjusted for adjustments to the number of shares issuable upon exercise or the exercise price of a warrant as described under the heading “Description of Securities—Warrants—Public Shareholders’ Redeemable Warrants—Anti-dilution Adjustments”).

If and when the warrants become redeemable by the Company, the Company may exercise its redemption right even if it is unable to register or qualify the underlying securities for sale under all applicable state securities laws. However, the Company will not redeem the warrants unless an effective registration statement under the Securities Act covering the Class A ordinary shares issuable upon exercise of the warrants is effective and a current prospectus relating to those Class A ordinary shares is available throughout the 30-day redemption period.

Redemption of Warrants 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 (except as described herein with respect to the private placement warrants):

•

in whole but 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 by reference to the table below, based on the redemption date and the “ fair market value” of the Class A ordinary shares;

•

if, and only if, the Reference Value (as defined in the above adjacent to “Redemption of warrants when the price per Class A ordinary share equals or exceeds $18.00”) equals or exceeds $10.00 per share (as adjusted for adjustments to the number of shares issuable upon exercise or the exercise price of a warrant as described under the heading “Description of Securities—Warrants—Public Shareholders’ Redeemable Warrants—Anti-dilution Adjustments”); and

•

if the Reference Value is less than $18.00 per share (as adjusted for adjustments to the number of shares issuable upon exercise or the exercise price of a warrant as described under the heading “Description of Securities—Warrants—Public Shareholders’ Redeemable Warrants—Anti-dilution Adjustments”) the private placement warrants must also be concurrently called for redemption on the same terms as the outstanding public warrants, as described above.

The exercise price and number of ordinary shares issuable upon exercise of the Public Warrants may be adjusted in certain circumstances including in the event of a share dividend, extraordinary dividend or recapitalization, reorganization, merger or consolidation. However, except as described below, the Public Warrants will not be adjusted for issuances of ordinary shares at a price below its exercise price. Additionally, in no event will the Company be required to net cash settle the Public Warrants. If the Company is unable to complete a Business Combination within the Combination Period and the Company liquidates the funds held in the Trust Account, holders of Public Warrants will not receive any of such funds with respect to their Public Warrants, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with respect to such Public Warrants. Accordingly, the Public Warrants may expire worthless.

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 a 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 Company’s board of directors and, in the case of any such issuance to the Sponsor or its affiliates, without taking into account any Founder Shares held by the Sponsor or such affiliates, as applicable, prior to such issuance) (the “Newly Issued Price”) and (y) the volume weighted average trading price of the Class A ordinary shares during the 20 trading day period starting on the trading day prior to the day on which the Company consummates a 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 $18.00 per share redemption trigger prices described above adjacent to “Redemption of warrants when the price per Class A ordinary share equals or exceeds $10.00” and “Redemption of warrants 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.

At September 30, 2021, there were 6,000,000 Private Placement Warrants outstanding and as of December 31, 2020, there were no private warrants outstanding. The Private Placement Warrants are identical to the Public Warrants underlying the Units sold in the Initial Public Offering, except that (x) the Private Placement Warrants and the Class A ordinary shares issuable upon the exercise of the Private Placement Warrants will not be transferable, assignable or salable until 30 days after the completion of a Business Combination, subject to certain limited exceptions, (y) the Private Placement Warrants will be exercisable on a cashless basis and be non-redeemable (except as described above) so long as they are held by the initial purchasers or their permitted transferees and (z) the Private Placement Warrants and the Class A ordinary shares issuable upon the exercise of the Private Placement Warrants will be entitled to registration rights. If the Private Placement Warrants are held by someone other than the initial purchasers or their permitted transferees, the Private Placement Warrants will be redeemable by the Company and exercisable by such holders on the same basis as the Public Warrants.

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS, Statement of Cash Flows (Details) - Class A Ordinary Shares [Member] - USD ($)	3 Months Ended
	Jun. 30, 2021	Mar. 31, 2021
Statement of Cash Flows [Abstract]
Initial classification of Class A ordinary shares subject to possible redemption	$ 0	$ 0
Change in value of Class A ordinary shares subject to possible redemption	0	0
As Previously Reported [Member]
Statement of Cash Flows [Abstract]
Initial classification of Class A ordinary shares subject to possible redemption	166,853,030	166,853,030
Change in value of Class A ordinary shares subject to possible redemption	3,758,520	1,190,250
Adjustment [Member]
Statement of Cash Flows [Abstract]
Initial classification of Class A ordinary shares subject to possible redemption	(166,853,030)	(166,853,030)
Change in value of Class A ordinary shares subject to possible redemption	$ (3,758,520)	$ (1,190,250)

SHAREHOLDERS' EQUITY	9 Months Ended
SHAREHOLDERS' EQUITY	Sep. 30, 2021
SHAREHOLDERS' EQUITY [Abstract]
SHAREHOLDERS' EQUITY	NOTE 8. SHAREHOLDERS’ EQUITY Preference Shares — The Company is authorized to issue 1,000,000 preference shares with a par value of $0.0001 per share, with such designations, voting and other rights and preferences as may be determined from time to time by the Company’s board of directors. At September 30, 2021 and December 31, 2020, there were no preference shares issued or outstanding. Class A Ordinary Shares — The Company is authorized to issue 200,000,000 Class A ordinary shares with a par value of $0.0001 per share. Holders of the Company’s Class A ordinary shares are entitled to one vote for each share. At September 30, 2021, there were no Class A ordinary shares issued and outstanding, excluding 20,000,000 Class A ordinary shares subject to possible redemption which are presented as temporary equity. At December 31, 2020, there were no Class A ordinary shares issued or outstanding. Holders of Class A ordinary shares and Class B ordinary shares will vote together as a single class on all other matters submitted to a vote of shareholders, except as required by law; provided that only holders of Class B ordinary shares have the right to vote on the appointment of directors prior to the Company’s initial Business Combination and holders of a majority of the Company’s Class B ordinary shares may remove a member of the board of directors for any reason. The Class B ordinary shares will automatically convert into Class A ordinary shares on the first business day following the completion of a Business Combination on a one-for-one basis, subject to adjustment. In the case that additional Class A ordinary shares, or equity-linked securities convertible or exercisable for Class A ordinary shares, are issued or deemed issued in excess of the amounts issued in the Initial Public Offering and related to the closing of a Business Combination, the ratio at which Class B ordinary shares will convert into Class A ordinary shares will be adjusted (subject to waiver by holders of a majority of the Class B ordinary shares then in issue) so that the number of Class A ordinary shares issuable upon conversion of all Class B ordinary shares will equal, in the aggregate, on an as-converted basis, 20% of the sum of the ordinary shares issued and outstanding upon completion of the Initial Public Offering plus the number of Class A ordinary shares and equity-linked securities issued or deemed issued in connection with the initial Business Combination (net of redemptions), excluding any Class A ordinary shares or equity-linked securities issued, or to be issued, to any seller in a Business Combination and any private placement warrants issued to the Sponsor, an affiliate of the Sponsor or any of the Company’s officers or directors. Class B Ordinary Shares — The Company is authorized to issue 20,000,000 Class B ordinary shares with a par value of $0.0001 per share. Holders of Class B ordinary shares are entitled to one vote for each share. At September 30, 2021 and December 31, 2020, there were 5,000,000 and 5,031,250 Class B ordinary shares issued and outstanding, respectively.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 13
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=123467817&loc=SL123496158-112644

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=123467817&loc=SL123496158-112644

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 14
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=123467817&loc=SL123496171-112644

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 14
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=123467817&loc=SL123496171-112644

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=120397183&loc=d3e187085-122770

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 18
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=123467817&loc=SL123496189-112644

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
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+ Details

COMMITMENTS AND CONTINGENCIES, Registration Rights (Details)	Feb. 11, 2021 Demand
Maximum [Member]
Registration and Stockholder Rights [Abstract]
Number of demands eligible security holder can make	3

WARRANTS (Details) - $ / shares	9 Months Ended
WARRANTS (Details) - $ / shares	Sep. 30, 2021	Feb. 17, 2021	Dec. 31, 2020
Warrants [Abstract]
Period to exercise warrants after Business Combination	30 days
Period to exercise warrants after closing of Initial Public Offering	12 months
Period to file registration statement after initial Business Combination	15 days
Period for registration statement to become effective	60 days
Trading day period to calculate volume weighted average trading price following notice of redemption	10 days
Threshold trigger price for redemption of warrants (in dollars per share)	$ 10.00
Class A Ordinary Share [Member]
Warrants [Abstract]
Number of shares issued upon exercise of warrant (in shares)		1
Threshold trading days	20 days
Threshold consecutive trading days	30 days
Class A Ordinary Share [Member] \| Minimum [Member]
Warrants [Abstract]
Share price (in dollars per share)	$ 12.00
Public Warrants [Member]
Warrants [Abstract]
Warrants outstanding (in shares)	10,000,000
Expiration period of warrants	5 years
Private Placement Warrants [Member]
Warrants [Abstract]
Warrants outstanding (in shares)	6,000,000		0
Redemption of Warrants When Price Equals or Exceeds $18.00 [Member]
Warrants [Abstract]
Threshold trading days	20 days
Threshold consecutive trading days	30 days
Notice period to redeem warrants	30 days
Percentage multiplier	180.00%
Redemption period	30 days
Redemption of Warrants When Price Equals or Exceeds $18.00 [Member] \| Class A Ordinary Share [Member] \| Minimum [Member]
Warrants [Abstract]
Share price (in dollars per share)	$ 18.00
Redemption of Warrants When Price Equals or Exceeds $10.00 [Member]
Warrants [Abstract]
Notice period to redeem warrants	30 days
Warrant redemption price (in dollars per share)	$ 0.10
Percentage multiplier	100.00%
Redemption of Warrants When Price Equals or Exceeds $10.00 [Member] \| Maximum [Member]
Warrants [Abstract]
Number of shares issued upon exercise of warrant (in shares)	0.361
Redemption of Warrants When Price Equals or Exceeds $10.00 [Member] \| Class A Ordinary Share [Member] \| Minimum [Member]
Warrants [Abstract]
Share price (in dollars per share)	$ 10.00
Additional Issue of Common Stock or Equity-Linked Securities [Member]
Warrants [Abstract]
Warrant redemption price (in dollars per share)	$ 18.00
Percentage multiplier	115.00%
Additional Issue of Common Stock or Equity-Linked Securities [Member] \| Class A Ordinary Share [Member]
Warrants [Abstract]
Trading day period to calculate volume weighted average trading price	20 days
Additional Issue of Common Stock or Equity-Linked Securities [Member] \| Class A Ordinary Share [Member] \| Maximum [Member]
Warrants [Abstract]
Share price (in dollars per share)	$ 9.20

RELATED PARTY TRANSACTIONS, Related Party Loans (Details) - Sponsor, Affiliate of Sponsor, or Certain Company Officers and Directors [Member] - Working Capital Loans [Member] - USD ($)	9 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Related Party Loans [Abstract]
Share price (in dollars per share)	$ 1.00
Borrowings outstanding	$ 0	$ 0
Maximum [Member]
Related Party Loans [Abstract]
Related party transaction amount	$ 1,500,000

SHAREHOLDERS' EQUITY (Details)	9 Months Ended
SHAREHOLDERS' EQUITY (Details)	Sep. 30, 2021 Vote $ / shares shares	Feb. 11, 2021 shares	Jan. 25, 2021 shares	Dec. 31, 2020 $ / shares shares
Stockholders' Equity [Abstract]
Preference shares , shares authorized (in shares)	1,000,000			1,000,000
Preference shares, par value (in dollars per share) \| $ / shares	$ 0.0001			$ 0.0001
Preference shares, shares issued (in shares)	0			0
Preference shares, shares outstanding (in shares)	0			0
Class A common stock, shares subject to possible redemption (in shares)	20,000,000			0
As-converted percentage for Class A common stock after conversion of Class B shares	20.00%
Stock conversion basis of Class B to Class A common stock at time of initial Business Combination	1
Class A Ordinary Share [Member]
Stockholders' Equity [Abstract]
Common stock, shares authorized (in shares)	200,000,000			200,000,000
Common stock, par value (in dollars per share) \| $ / shares	$ 0.0001			$ 0.0001
Common stock, shares issued (in shares)	0			0
Common stock, shares outstanding (in shares)	0			0
Class A common stock, shares subject to possible redemption (in shares)	20,000,000
Number of votes per share \| Vote	1
Stock conversion basis of Class B to Class A common stock at time of initial Business Combination	1
Class B Ordinary Shares [Member]
Stockholders' Equity [Abstract]
Common stock, shares authorized (in shares)	20,000,000			20,000,000
Common stock, par value (in dollars per share) \| $ / shares	$ 0.0001			$ 0.0001
Common stock, shares issued (in shares)	5,000,000			5,031,250
Common stock, shares outstanding (in shares)	5,000,000	5,031,250	4,312,500	5,031,250
Number of votes per share \| Vote	1

FAIR VALUE MEASUREMENTS (Tables)

9 Months Ended

Sep. 30, 2021

FAIR VALUE MEASUREMENTS [Abstract]

Assets and Liabilities Measured at Fair Value on Recurring Basis

Description	Level		September 30, 2021
Assets:
U.S. Treasury Securities		1	$	200,032,532

Liabilities:
Warrant Liability – Public Warrants		1	$	6,100,000
Warrant Liability – Private Placement Warrants		2	$	3,660,000

Level 3 Fair Value Measurement Inputs

The following table provides quantitative information regarding Level 3 fair value measurements:

	At February 17, 2021 (Initial Measurement)
Stock price	$	10.00
Strike price	$	11.50
Term (in years)		5.0
Volatility		25.0	%
Risk-free rate		0.85	%
Dividend yield		0.0	%

Change in Fair Value of Warrant Liabilities

The following table presents the changes in the fair value of level 3 warrant liabilities:

	Private Placement			Public			Warrant Liabilities
Fair value as of January 1, 2021	$	—		$	—		$	—
Initial measurement on February 17, 2021		8,400,000			14,000,000			22,400,000
Change in fair value		(1,500,000	)		(2,500,000	)		(4,000,000	)
Fair value as of June 30, 2021	$	6,900,000		$	11,500,000		$	18,400,000
Transfers to Level 1		—			11,500,000			11,500,000
Transfers to Level 2		6,900,000			—			6,900,000
Fair value as of September 30, 2021	$	—		$	—		$	—