Basis of Presentation and Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2021


For the Nine Months Ended September 30, 2021 (unaudited)
	As Previously Reported		Adjustment		As Restated
Net Income	$	40,488,831	$	2,800,976	$	43,289,807
Deferred legal fees	$	5,643,924	$	(2,800,976)	$	2,842,948

The impact to the unaudited condensed statement of operations is presented below for the quarterly periods ended September 30, 2021:


	As Previously Reported		Adjustment		As Restated
For the Three Months Ended September 30, 2021 (unaudited)
General and administrative expenses	$	3,115,251	$	(2,800,976)	$	314,275
Loss from operations	$	(3,445,662)	$	2,800,976	$	(644,686)
Income before income taxexpense	$	18,159,801	$	2,800,976	$	20,960,777
Net income	$	18,168,803	$	2,800,976	$	20,969,779
Weighted average shares outstanding- Class A common stock		52,500,000		—		52,500,000
Basic and diluted earnings per share - Class A common stock	$	0.33	$	0.05	$	0.38
Weighted average shares outstanding - Class B common stock		2,625,000		—		2,625,000
Basic and diluted earnings per share - Class B common stock	$	0.33	$	0.05	$	0.38
For the Nine Months Ended September 30, 2021 (unaudited)
General and administrative expenses	$	7,574,124	$	(2,800,976)	$	4,773,148
Loss from operations	$	(8,536,315)	$	2,800,976	$	(5,735,339)
Income before income taxexpense	$	40,503,750	$	2,800,976	$	43,304,726
Net income	$	40,488,831	$	2,800,976	$	43,289,807
Weighted average shares outstanding - Class A common stock		52,500,000		—		52,500,000
Basic and diluted earnings per share - Class A common stock	$	0.73	$	0.06	$	0.79
Weighted average shares outstanding - Class B common stock		2,625,000		—		2,625,000
Basic and diluted earnings per share - Class B common stock	$	0.73	$	0.06	$	0.79


	For the Three Months Ended				For the Nine Months Ended				For the Period From September 8, 2020
	September 30, 2021				September 30, 2021				(inception) Through September 30, 2020
	Class A		Class B		Class A		Class B		Class A		Class B
Basic and diluted net income per common stock:
Numerator:
Allocation of net income (loss)	$	19,971,218	$	998,561	$	41,228,388	$	2,061,419	$	—	$	(13,105)

Denominator:
Basic and diluted weighted average common stock outstanding		52,500,000		2,625,000		52,500,000		2,625,000		—		2,500,000

Basic and diluted net income (loss) per common stock	$	0.38	$	0.38	$	0.79	$	0.79	$	—	$	(0.01)

Health Assurance Acquisition Corp. 10-Q/A