SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2021


Gross proceeds		310,500,000
Less:
Proceeds allocated to public warrants		(7,555,500)
Class A common stock issuance costs		(17,074,803)
Add:
Accretion of carrying value to redemption value		24,630,303
Class A common stock subject to possible redemption, September 30, 2021		310,500,000


			Nine months
	Three Months Ended		Ended
	September 30,		September 30,
	2021		2021
Class A Common Stock subject to possible redemption
Numerator: Earnings (loss) attributable to Class A Common Stock subject to possible redemption
Net income (loss)	$	906,545	$	(1,168,388)
Net earnings (loss) attributable to Class A Common Stock subject to possible redemption	$	906,545	$	(1,168,388)
Denominator: Weighted average Class A Common Stock subject to possible redemption
Basic and diluted weighted average shares outstanding, Class A Common Stock subject to possible redemption		31,050,000		27,763,686
Basic and diluted net earnings (loss) per share, Class A Common Stock subject to possible redemption	$	0.03	$	(0.04)
Non-Redeemable Class B Common Stock
Numerator: Net earnings (loss) minus net earnings
Net earnings (loss)	$	226,636	$	(322,162)
Non-redeemable net earnings (loss)	$	226,636		(322,162)

Denominator: Weighted average Non-Redeemable Class B Common Stock
Basic and diluted weighted average shares outstanding, Non-Redeemable Class B Common Stock		7,762,500		7,655,338

Basic and diluted net earnings (loss) per share, Non-Redeemable Class B Common Stock	$	0.03	$	(0.04)

Science Strategic Acquisition Corp. Alpha 10-Q