Mirion Technologies, Inc. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

Restatement of Previously Issued Financial Statements (Tables)

Restatement of Previously Issued Financial Statements (Tables)

12 Months Ended

Dec. 31, 2020

Restatement Of Previously Issued Financial Statements [Abstract]

Summary Of Restatement Of Financial Statements

The impact of the restatement on the balance sheets, statements of operations and statements of cash flows for the

Non-Reliance

Periods is presented b

e

low.


		As of December 31, 2020
		As Previously Reported				Restatement Adjustment				As Restated
BALANCE SHEET
Warrant liability		$	—			$	71,676,615			$	71,676,615
Total liabilities			27,590,427				71,676,615				99,267,042
Class A common stock subject to possible redemption			718,724,982				31,275,018				750,000,000
Class A common stock - $ 0.0001 par value			313				(313	)			—
Additional paid-in capital			6,039,586				(6,039,586	)			—
Accumulated deficit			(1,041,771	)			(96,911,734	)			(97,953,505	)
Total stockholders’ equity/(deficit)			5,000,002				(102,951,633	)			(97,951,631	)


		For the Year-Ended Dec em ber 31, 2020
		As Previously Reported				Restatement Adjustment				As Restated
STATEMENT OF OPERATIONS
General and administrative expenses		$	(1,374,073	)		$	(1,075,021	)		$	(2,449,094	)
Change in fair value of warrant liability			—				(43,139,251	)			(43,139,251	)
Net loss			(1,041,135	)			(44,214,272	)			(45,255,407	)
Basic and diluted net loss per share, Class A		$	(0.02	)		$	(0.77	)		$	(0.79	)
Basic and diluted net loss per share, Class B		$	(0.02	)		$	(0.77	)		$	(0.79	)


		For the Year-Ended Dec em ber 31, 2020
		As Previously Reported				Restatement Adjustment				As Restated
STATEMENT OF CASH FLOWS
Net loss		$	(1,041,135	)		$	(44,214,272	)		$	(45,255,407	)
Change in fair value of warrant liability			—				43,139,251				43,139,251
Issuance costs related to warrant liability			—				1,075,021				1,075,021


		As of July 2, 2020
		As Previously Reported				Restatement Adjustment				As Restated
BALANCE SHEET
Warrant liability		$	—			$	28,537,364			$	28,537,364
Total liabilities			26,965,589				28,537,364				55,502,953
Class A common stock subject to possible redemption			719,775,570				30,224,430				750,000,000
Class A common stock - $0.0001 par value			302				(302	)			—
Additional paid-in capital			5,044,723				(5,044,723	)			—
Accumulated deficit			(47,035	)			(53,716,769	)			(53,763,804	)
Total stockholders’ equity/(deficit)			5,000,002				(58,761,794	)			(53,761,792	)

		As of September 30, 2020 (UNAUDITED)
		As Previously Reported				Restatement Adjustment				As Restated
BALANCE SHEET
Warrant liability		$	—			$	59,344,241			$	59,344,241
Total liabilities			27,002,221				59,344,241				86,346,462
Class A common stock subject to possible redemption			719,471,496				30,528,504				750,000,000
Class A common stock - $ 0.0001 par value			306				(306	)			-
Additional paid-in capital			5,293,078				(5,293,078	)			-
Accumulated deficit			(295,255	)			(84,579,361	)			(84,874,616	)
Total stockholders’ equity/(deficit)			5,000,003				(89,872,745	)			(84,872,742	)


		Nine months ended September 30, 2020 (UNAUDITED)
		As Previously Reported				Restatement Adjustment				As Restated
STATEMENT OF OPERATIONS
General and administrative expenses		$	(428,397	)		$	(1,075,021	)		$	(1,503,418	)
Change in fair value of warrant liability			—				(30,806,877	)			(30,806,877	)
Net loss			(294,620	)			(31,881,898	)			(32,176,518	)
Basic and diluted net loss per share, Class A		$	(0.01	)		$	(0.71	)		$	(0.72	)
Basic and diluted net loss per share, Class B		$	(0.01	)		$	(0.71	)		$	(0.72	)


		Nine months ended September 30, 2020 (UNAUDITED)
		As Previously Reported				Restatement Adjustment				As Restated
STATEMENT OF CASH FLOWS
Net loss		$	(294,620	)		$	(31,881,898	)		$	(32,176,518	)
Change in fair value of warrant liability			—				30,806,877				30,806,877
Issuance costs related to warrant liability			—				1,075,021				1,075,021